Zakat administration reformation towards an effective and efficient zakat revenue generation
Journal of Islamic Accounting and Business Research
ISSN: 1759-0817
Article publication date: 25 January 2023
Issue publication date: 22 November 2023
Abstract
Purpose
This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.
Design/methodology/approach
Face-to-face interviews with zakat executives, administrators and experts are conducted to collect data.
Findings
The findings show three components of input required in the zakat transformation: environment, resources and history. The environmental component comprises five sub-components: companies, banks, zakat recipients, individual zakat payers and the legislative, while the resource sub-components comprise tangible and intangible resources. For history, two components, namely, achievements and challenges, need to be taken into account by the zakat administration.
Research limitations/implications
This study’s main implication is that the components proposed in this study can serve as the basis for developing new strategies for improving zakat collection and distribution management to achieve a more efficient and effective level.
Practical implications
This study will be helpful for policymakers, especially zakat authorities, on how to enhance their administration.
Originality/value
The model developed in this study will help the zakat administration to reform and enhance zakat compliance and zakat revenue generation.
Keywords
Acknowledgements
This research was supported by the Lembaga Zakat Negeri Kedah (LZNK) through Zakat Research and Innovation Institute (IPIZ) Universiti Utara Malaysia Grant Scheme (SO Code: 14119). The authors also thank those who have contributed to the successful completion of this project.
Disclosure statement: The authors reported no potential conflict of interest.
Citation
Saad, R.A.J., Ahmi, A., Sawandi, N. and Abdul Aziz, N.M. (2023), "Zakat administration reformation towards an effective and efficient zakat revenue generation", Journal of Islamic Accounting and Business Research, Vol. 14 No. 8, pp. 1232-1260. https://doi.org/10.1108/JIABR-05-2021-0151
Publisher
:Emerald Publishing Limited
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