Factors affecting disclosure practices of annual report zakat institutions in Malaysia
As the agent to the government in collecting and disbursing zakat money, zakat institutions are accountable to inform the public on how they managed the money i.e. via disclosure of zakat information in the annual report. Nevertheless, zakat institutions that supposed to disclose their activities ha...
| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2017
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/58620/ http://irep.iium.edu.my/58620/15/58620.pdf |
| Summary: | As the agent to the government in collecting and disbursing zakat money, zakat institutions are accountable to inform the public on how they managed the money i.e. via disclosure of zakat information in the annual report. Nevertheless, zakat institutions that supposed to disclose their activities have been argued to have low disclosure levels, it is compounded with comments from public that demand more details information especially on zakat disbursement activities. Hence, this paper interested to explore the reasons behind all these. To have better understanding the scenario, hence semi-structured interview with zakat payers, zakat officers and zakat recipients were conducted. The zakat payer category was further divided into 2 i.e. corporate zakat payers and individual zakat payers, while zakat officers and zakat recipients were selected from 3 states that represent 3 different organizational structure of zakat institutions. The findings revealed factors such as the issue of accessibility and availability, the status or organizational structure of zakat institutions and some vital issues related to the staff of zakat institutions have been raised by the participants. As a conclusion, the zakat institutions have tried their best in providing the zakat information to the public, despite that they are also facing many internal issues that probably difficult for the public to understand coupled with some areas that the public also fail to notice.
Sebagai agen kepada kerajaan dalam mengutip dan mengagihkan wang zakat, Institusi- institusi zakat bertanggungjawab
untuk memaklumkan dan memberi tahu masyarakat bagaimana mereka mengurus dana tersebut iaitu melalui pendedahan
maklumat dalam laporan tahunan mereka. Walau bagaimanapun, institusi zakat yang sepatutnya mendedahkan aktiviti-aktivit
tersebut mereka telah menerima kritikan dimana merekan mempunyai tahap pendedahan maklumat yang agak rendah
disamping komen dari orang ramai yang menuntut lebih banyak maklumat terperinci terutamanya mengenai aktiviti
pengagihan dana zakat. Oleh yang demikian kertas kerja ini berminat untuk meneroka sebab-sebab di sebalik semua ini. Bagi
memperoleh pandangan yang adil dan perbincangan yang seimbang, temu ramah peribadi dengan pembayar-pembayar
zakat, pegawai zakat dan penerima zakat telah dijalankan. Pembayar zakat dibahagi kepada 2 kategori iaitu pembayar zakat
korporat dan pembayar zakat individu, manakala penerima zakat dan zakat penerima dipilih dari 3 status institusi-institusi
zakat. Hasil penemuan mendapati bahawa, faktor-faktor seperti isu akses dan ketersediaan, kekangan kos, struktur organisasi
institusi zakat dan beberapa isu penting yang berkaitan dengan kakitangan institusi zakat telah dibangkitkan oleh para
peserta. Sebagai kesimpulan, institusi zakat telah mencuba yang terbaik dalam menyediakan maklumat bagi aktiviti zakat
kepada orang ramai, walaupun mereka juga menghadapi banyak isu dalaman yang mungkin agak sukar untuk difahami dan
diterangkan oleh orang awam dan terdapat beberapa isu lain yang orang ramai terlepas pandang.
Kata Kunci: Pendedahan, Laporan tahunan, maklumat zakat. |
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