Keperluan Pemegang Kepentingan Institusi Zakat Terhadap Item Maklumat Pelaporan Prestasi

Authors

  • Noor Fadzilah Shafie Majlis Agama Islam Wilayah Persekutuan (MAIWP), Malaysia
  • Ruhanita Maelah Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia, Malaysia
  • Norida Basnan Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia, Malaysia

DOI:

https://doi.org/10.32890/ijms2016.23.2.7

Keywords:

Zakat, pelaporan prestasi, pemegang kepentingan, akauntabiliti

Abstract

Zakat memainkan peranan penting dalam ekonomi Islam sebagai salah satu alat ekonomi bagi memartabatkan golongan miskin. Justeru, keyakinan pembayar zakat terhadap proses pengurusan zakat yang dilakukan oleh institusi zakat adalah penting dalam meningkatkan jumlah kutipan zakat. Keyakinan pembayar zakat ini dan pihak awam secara umumnya boleh ditingkatkan melalui pendedahan maklumat kewangan dan prestasi institusi zakat secara telus dan menyeluruh. Bagi meningkatkan keyakinan dan seterusnya menjelaskan akauntabiliti institusi zakat kepada pelbagai pihak pemegang kepentingannya, pelaporan prestasi yang mendedahkan maklumat mengikut keperluan pemegang kepentingan merupakan salah satu medium penting yang telah diiktiraf dalam kebanyakan kajian lepas. Kajian ini bertujuan untuk mengkaji keperluan pemegang kepentingan terhadap pendedahan item maklumat di dalam pelaporan prestasi institusi zakat. Tujuan ini dicapai dengan melaksanakan kaedah tinjauan soalselidik terhadap tiga kumpulan pemegang kepentingan iaitu pembayar zakat, penerima zakat dan pentadbir zakat. Hasil kajian menunjukkan secara keseluruhan pemegang kepentingan menyatakan maklumat kewangan dan bukan kewangan adalah penting untuk didedahkan di dalam pelaporan prestasi dan tiada perbezaan keperluan pendedahan bagi kebanyakan item maklumat di kalangan pembayar, penerima dan pentadbir zakat. Hasil kajian boleh dijadikan panduan kepada pihak institusi zakat dan agensi kerajaan lain bagi meningkatkan ketelusan dan memperkasakan akauntabiliti dalam mencapai urus tadbir ekonomi yang adil.
 
Kata kunci: Zakat, pelaporan prestasi, pemegang kepentingan, akauntabiliti.
Klasifikasi JEL: H75, H83, M41
 

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Published

29-12-2016

Issue

Vol. 23 No. 2 (2016): International Journal of Management Studies (IJMS) Vol. 23, No. 2 Dec 2016

Section

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Identifiers DOI 10.32890/ijms2016.23.2.7

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