Evaluating corporate reporting on the internet: the case of zakat institutions in Malaysia

The purpose of this study is to document the extent of financial and non-financial reporting practices through the internet by zakat institutions and to identify the type of information reported. Using a checklist adapted from similar studies in the commercial sector, the study suggests that the d...

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Main Authors:	Shamharir Abidin, Ram Al Jaffri Saad, Nikmal Muzal Mohd Muhaiyuddin
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2014
Online Access:	http://journalarticle.ukm.my/9407/ http://journalarticle.ukm.my/9407/ http://journalarticle.ukm.my/9407/1/9207-25184-1-PB.pdf

id	ukm-9407
recordtype	eprints
spelling	ukm-94072016-12-14T06:49:50Z http://journalarticle.ukm.my/9407/ Evaluating corporate reporting on the internet: the case of zakat institutions in Malaysia Shamharir Abidin, Ram Al Jaffri Saad, Nikmal Muzal Mohd Muhaiyuddin, The purpose of this study is to document the extent of financial and non-financial reporting practices through the internet by zakat institutions and to identify the type of information reported. Using a checklist adapted from similar studies in the commercial sector, the study suggests that the disclosures of financial and non-financial information such as information on social responsibility are uncommon. While most of the zakat institutions focus on providing information regarding zakat collection and distribution, none has included financial statements. However, these institutions have gained reasonable score in terms of information timeliness with majority of them update their website on regular basis. The findings suggest that zakat institution in Malaysia should fully utilise the use internet as a main medium of communication, especially in order to gain more public trust and recognition. Penerbit Universiti Kebangsaan Malaysia 2014 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/9407/1/9207-25184-1-PB.pdf Shamharir Abidin, and Ram Al Jaffri Saad, and Nikmal Muzal Mohd Muhaiyuddin, (2014) Evaluating corporate reporting on the internet: the case of zakat institutions in Malaysia. Jurnal Pengurusan, 42 . pp. 19-29. ISSN 0127-2713 http://ejournal.ukm.my/pengurusan/issue/view/614
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	The purpose of this study is to document the extent of financial and non-financial reporting practices through the internet by zakat institutions and to identify the type of information reported. Using a checklist adapted from similar studies in the commercial sector, the study suggests that the disclosures of financial and non-financial information such as information on social responsibility are uncommon. While most of the zakat institutions focus on providing information regarding zakat collection and distribution, none has included financial statements. However, these institutions have gained reasonable score in terms of information timeliness with majority of them update their website on regular basis. The findings suggest that zakat institution in Malaysia should fully utilise the use internet as a main medium of communication, especially in order to gain more public trust and recognition.
format	Article
author	Shamharir Abidin, Ram Al Jaffri Saad, Nikmal Muzal Mohd Muhaiyuddin,
spellingShingle	Shamharir Abidin, Ram Al Jaffri Saad, Nikmal Muzal Mohd Muhaiyuddin, Evaluating corporate reporting on the internet: the case of zakat institutions in Malaysia
author_facet	Shamharir Abidin, Ram Al Jaffri Saad, Nikmal Muzal Mohd Muhaiyuddin,
author_sort	Shamharir Abidin,
title	Evaluating corporate reporting on the internet: the case of zakat institutions in Malaysia
title_short	Evaluating corporate reporting on the internet: the case of zakat institutions in Malaysia
title_full	Evaluating corporate reporting on the internet: the case of zakat institutions in Malaysia
title_fullStr	Evaluating corporate reporting on the internet: the case of zakat institutions in Malaysia
title_full_unstemmed	Evaluating corporate reporting on the internet: the case of zakat institutions in Malaysia
title_sort	evaluating corporate reporting on the internet: the case of zakat institutions in malaysia
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2014
url	http://journalarticle.ukm.my/9407/ http://journalarticle.ukm.my/9407/ http://journalarticle.ukm.my/9407/1/9207-25184-1-PB.pdf
first_indexed	2023-09-18T19:54:45Z
last_indexed	2023-09-18T19:54:45Z
_version_	1777406454941089792

Evaluating corporate reporting on the internet: the case of zakat institutions in Malaysia

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