localization model for education zakat distribution among

Kewangan

Sosial Islam •ISLAMIC SOCIAL FINANCE•

PROSIDING PERSIDANGAN EKONOMI DAN

KEWANGAN ISLAM MALAYSIA KE-3 2016

PROCEEDINGS OF THE 3RD CONFERENCE ON MALAYSIAN ISLAMIC ECONOMICS AND FINANCE (CMIEF) 2016

Disunting oleh:

Sharifah Shazwani Syed Mohamed

Muhammad Hakimi Mohd Shafiai

Amiratul Nadiah Hasan

Suhaili Alma’amun

UNIVERSITI KEBANGSAAN MALAYSIA

BANGI • 2016

PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM KE-3 2016

ii

PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM

(CMIEF) 2016

Cetakan Pertama, 2016

Hak cipta Pusat Penyelidikan Ekonomi dan Kewangan Islam (EKONIS-UKM)

Universiti Kebangsaan Malaysia

Hak cipta terpelihara. Tiada bahagian daripada terbitan ini boleh diterbitkan semula, disimpan

untuk pengeluaran atau ditukarkan ke dalam sebarang bentuk atau dengan sebarang alat juga pun,

sama ada dengan cara elektronik, gambar serta rakaman dan sebagainya tanpa kebenaran bertulis

daripada Penerbit terlebih dahulu.

Diterbitkan dan dicetak oleh

Pusat Penyelidikan Ekonomi dan Kewangan Islam (EKONIS-UKM),

Universiti Kebangsaan Malaysia

43600 UKM Bangi,

Selangor Darul Ehsan, Malaysia

http://www.ekonis-ukm.my/

Tarikh dan Tempat Persidangan:

24 Ogos 2016 / 21 Zulkaedah 1437

International Institute of Advanced Islamic Studies (IAIS) Malaysia,

Jalan Elmu Off Jalan Universiti, 59100 Kuala Lumpur

Anjuran Bersama:

Pusat Penyelidikan Ekonomi dan Kewangan Islam (EKONIS-UKM),

Universiti Kebangsaan Malaysia, Institut Islam Hadhari UKM,

International Institute of Advanced Islamic Studies (IAIS) Malaysia,

Pusat Penyelidikan Antarabangsa Ekonomi Dan Kewangan Islam (IRCIEF), KUIS,

Institut Latihan Islam Malaysia (ILIM),

Persatuan Alumni Sahabat Ekonomi Islam, UKM

ISBN 978-983-3198-94-8


iii

ISI KANDUNGAN

Isi Kandungan iii

Kata Pengantar vi

WAQF & CROWDFUNDING

Aplikasi Konsep Istibdal ke Arah Penjanaan Dana Wakaf Oleh Perbadanan

Wakaf Selangor

Oleh Afiffudin Mohammed Noor & Che Zuina Ismail

1

Peranan Waqaf Dalam Meningkatkan Pendapatan Nelayan Tradisional di

Kuala Langat

Oleh Aidil Afandi Mohamad Alias, Muhammad Hakimi Mohd Shafiai & Mohd

Adib Ismail

8

Potensi Waqf Dalam Pengurusan Bekalan Sumber Air Terawat di

Kalangan Negara Islam Terpilih

Oleh Mohammad Nasrul Hakim Roslan & Muhammad Hakimi Mohd Shafiai

18

Wakaf Penerbangan Sebagai Bentuk Baru “Perniagaan Sosial Islam”:

Kajian di Air Riths Airline.

Oleh Mohd Salleh Abd Kadir & Muhammad Hakimi Mohd Shafiai

31

Implikasi Pendedahan Pelaporan Wakaf Dalam Penyata Kewangan: Kajian

Terhadap Majlis Agama Islam Selangor (MAIS)

Oleh Nur Fahana Zahari, Nur Adila Ayub & Hairunnizam Wahid

43

Isu-isu dan Penglibatan Organisasi Bukan Kerajaan di Dalam

Crowdfunding

Oleh Anisa Syazwani Aris

53

Equity Crowdfunding Patuh-Syariah di Malaysia

Oleh Hud Sabri, Shahida Shahimi & Suhaili Alma’amun 62

Dana Untuk Pendidikan di Universiti Melalui Crowdfunding: Satu Kajian

Awal

Oleh Nur Saadah Rozali, Suhaili Alma’amun & Shifa’ Mohd Nor

78

Potensi Sukuk dalam Membangunkan Tanah Wakaf di Malaysia:

Satu Tinjauan

Oleh: Latifah Nuroniah Selamat & Muhammad Hakimi Mohd Shafiai

89

Proposal Penubuhan Platform Crowdfunding Berasaskan Wakaf Dari Segi

Perundangan Malaysia

Oleh Nur Sakinah Nabilah Nor Saeran, Suhaili Alma’amun & Asma Hakimah

Ab. Halim

104

The Role of Muslim Millionaires in Enhancing Waqf-Based Crowdfunding: A

Proposed Framework

Oleh Wan Shamilah Wan Mohammed, Muhammad Hakimi Mohd Shafiai,

Mohd Fairuz Md Salleh

129


iv

TAKAFUL

Review On Trust in Takaful Agent-Client Relationship

Oleh Aimi Fadzirul Kamarubahrin & Syadiyah Abdul Shukor 236

Melindungi Golongan Berpendapatan Rendah Melalui Takaful Mikro:

Prospek & Cabaran

Oleh Mardziah Idris & Hendon Redzuan 245

Penganggaran Tahap Kesolvenan Pengendali Takaful Dengan Skor-Z

Altman

Oleh Noor Huzaidah Husin, Rubayah Yakob & Hairunnizam Wahid 264

Kajian Empirikal Terhadap Penentu Kepada Polisi Luput Pelan Takaful

Keluarga

Oleh Norasykeen binti Mohd Baharom & Rubayah Yakob 280

Penerimaan Penjawat Awam Terhadap Skim Perlindungan Takaful

Keluarga di Putrajaya Oleh Ratna Edayu Bt Jumiran & Hendon Redzuan

291

ZAKAT & PERCUKAIAN

Analisis Prestasi Kecekapan Pengurusan Kewangan dan Pengurusan Agihan

Zakat: Kajian Terhadap Majlis Agama Islam Negeri Johor

Oleh Ahmad Fathi Aminuddin, HairunnizamWahid & Mohd Ali Mohd Nor 142

Pengagihan Zakat Perubatan di Malaysia: Peranan Bank Rakyat

Oleh Mohd Yusof Bin Ismail Hairunnizam Wahid Zulkefly Abdul Karim 158

Localization Model for Education Zakat Distribution Among University

Students: A Theoretical Proposal to Islamic Religious Councils in Malaysia

(IRC) With Cooperation of Selangor Zakat Board (LZS)

Oleh Noor Afiqah Che Soh, Hairunnizam Wahid & Mohd Ali Mohd Nor

167

Lokalisasi Agihan Zakat Pelajar di Institusi Pengajian Tinggi: Satu Kajian

Atas Status Anak Negeri

Oleh Nurul Aqilah Jalaludin, Noor Afiqah Che Soh & Hairunnizam Wahid 181

Lokalisasi dan Sosialisasi Antara Amil Dan Asnaf:

Kajian di Malaysia

Oleh Ramizah Begam Abd Aziz, Hairunnizam Wahid & Mohd Ali Mohd Nor 191

Prestasi Kecekapan Pengurusan Kewangan dan Pengurusan Agihan Zakat:

Kajian di Majlis Agama Islam Wilayah Persekutuan

Oleh Samsiah Jumati, Hairunnizam Wahid & Mohd Ali Mohd Nor 200

Analisis Perubahan Pola Agihan Zakat: Kajian Kes Negeri Kelantan

Oleh Wan Nurhanini Wan Hassim & Hairunnizam Wahid 213

Layanan Cukai Terhadap Amalan Kewangan Sosial Islam di Malaysia

Oleh Nur Liyana Omar, Muhammad Hakimi Mohd Shafiai & Suhaili Alma’mun 226


v

KONTRAK DAN PEMBIAYAAN ISLAM

Potensi Pembiayaan Kewangan Islam Dalam Peningkatan Produktiviti

Perladangan Kelapa Sawit di Kalangan Pekebun Kecil Oleh Muhammad Zaid Fahmi Bin Mahadzir

313

Kontrak Al-Murabahah Purchase Order (MPO): Implementasi Dalam

Produk Pembiayaan Kenderaan Daripada Sudut Memenuhi Keperluan

Pengguna

Oleh Nazhatul Shima Abdul Rahman & Hairunnizam Wahid

322

Pengurusan Dana Masjid Di Malaysia: Satu Kajian Mengenai Penggunaan

Akaun Amanah

Oleh Norakma Sabran, Hairunnizam Wahid & Sanep Ahmad 334

Pemahaman Penjawat Awam Terhadap Produk Pembiayaan Perumahan

Secara Islam Oleh Kerajaan

Oleh Norzulaily Binti Ahmad Kamal, Muhammad Hakimi Mohd Shafiai &

Ruzian Markom

343

Maqasid Al-Shariah in Ar-Rahnu

Oleh Nur Rasyidah Kamaruzaman & Salina Haji Kassim 357

LAIN-LAIN ISU BERKAITAN EKONOMI ISLAM

Impak Kepercayaan Dan Kesetiaan Pendeposit Lembaga Tabung Haji (TH)

Terhadap Risiko Kecairan

Oleh Nurul Ain Mohd Pauzi, Aisyah Abdul Rahman & Shifa Mohd Nor 367

Tingkah Laku Perancangan Persaraan dan Isu Caruman KWSP Pekerja

Sektor Swasta di Melaka

Oleh Nurul Fariha Jamaludin, Suhaili Alma’amun & Hairunnizam Wahid 381

Faktor-faktor Mempengaruhi Pemilihan Produk Halal Farmaseutikal

Oleh Rabiatul Aiisyah Muhammad, Mohd Ali Mohd Noor & Hairunnizam Wahid 394

Perkembangan Industri Makanan Halal Jepun di Malaysia

Oleh Sharifah Shazwani Syed Mohamed, Mohd Ali Mohd Noor &

Muhammad Hakimi Mohd Shafiai 405

Pasar Islam: Sebuah Model Masyarakat Ekonomi Madani Kajian Menerusi

Al-Quran, Hadis Dan Pasar Pada Masa Khulafaurrasyidin

Suwandi, Muhammadi Hakimi Mohd Shafiai & Wan Nasyrudin Wan Abdullah 414


vi

KATA PENGANTAR

Persidangan Ekonomi dan Kewangan Islam Malaysia (CMIEF) 2016 ini bertemakan

KEWANGAN ISLAM SOSIAL. Penganjuran persidangan ini merupakan kesinambungan daripada

persidangan CMIEF 2015 di mana penganjurnya adalah Pusat Penyelidikan Ekonomi dan

Kewangan Islam (EKONIS) Fakulti Ekonomi dan Pengurusan dan Institut Islam Hadhari, UKM.

Namun pada tahun 2016, pihak EKONIS telah bekerjasama dengan Institut Islam Hadhari UKM,

International Institute of Advanced Islamic Studies (IAIS) Malaysia, Pusat Penyelidikan

Antarabangsa Ekonomi Dan Kewangan Islam (IRCIEF) KUIS, Institut Latihan Islam Malaysia

(ILIM), Jabatan Kemajuan Islam Malaysia (JAKIM) dan Persatuan Alumni Sahabat Ekonomi

Islam, UKM bagi sama-sama menjayakan penganjuran CMIEF 2016

Persidangan ini diadakan adalah lebih tertumpu bagi membincangkan hasil kajian dalam bidang

kewangan Islam sosial dan juga bidang-bidang lain yang berkaitan dengan ekonomi dan kewangan

Islam. Disamping itu, persidangan ini juga merupakan menjadi wadah perbincangan ilimah antara

penyelidik, pensyarah, pelajar pascasiswazah dan juga pengamal industri di Malaysia. Melalui

prosiding persidangan ini, kertas kerja yang mempunyai potensi akan diterbitkan di dalam jurnal

berindeks selain dikumpulkan untuk memberi manfaat kepada semua pihak.

PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM 2016

167

PROCEEDING OF THE 3rd CONFERENCE ON MALAYSIAN ISLAMIC ECONOMICS AND FINANCE (CMIEF) 2016


LOCALIZATION MODEL FOR EDUCATION ZAKAT DISTRIBUTION AMONG

UNIVERSITY STUDENTS: A THEORETICAL PROPOSAL TO ISLAMIC

RELIGIOUS COUNCILS IN MALAYSIA (IRC) WITH COOPERATION OF

SELANGOR ZAKAT BOARD (LZS)

_________________________________________________________________________

Noor Afiqah Che Soh1

Hairunnizam Wahid2

Mohd Ali Mohd Nor3

Fakulti Ekonomi dan Pengurusan

Universiti Kebangsaan Malaysia (UKM)

43600, UKM Bangi, Selangor

ABSTRAK

Zakat distribution issue is still relevant in today’s discussion. The continuity of the issue can be

attributed to the localization of zakat distribution among university students based on their state of

origin. The effectiveness of zakat distribution management fund among university students under

Selangor Zakat Board (LZS) should be allocating specifically to ensure the sustainable of charity funds.

A proposal of localization model for education zakat distribution is one of the alternative methods to

Islamic Religious Council (IRC) and Selangor Zakat Board (LZS) to overcome the issue. This study

aims to identify and analyze the adequate model to be implementing by zakat institutions in enhancing

the development of education zakat distribution while simultaneously address the arising concerns and

issues towards the solution. By using the data on the amount of zakat distributed and the number of

students according to the state of origin for past year which is collected from several universities under

supervision of Selangor Zakat Board (LZS), the research finding is able to develop a comparative

analysis and a proposal of a competent model which relates to localization of education zakat

distribution. However, the successful implementation of this model depends on joint effort among the

Islamic Religious Councils of each respective state in Malaysia. Whereas, the amount of zakat in

different state can be channel to its own students and Selangor Zakat Board (LZS) has their own fund

for their own recipients in an origin state. This result shows that the zakat institution is in need of

continuous improvement involving the administration, management and distribution system in

channeling education funds of zakat.

Keywords: localization of zakat distribution, education zakat distribution.

INTRODUCTION

In the hierarchy of Islamic faith and religious duties, zakat is next only to the acclamation of

Allah's unity and prophecy of Muhammad SAW and the five daily prayers. It is obligatory pillar of

Islam upon the people of Islam. A need of zakat upon Muslim can be seen through Al-Quran.

And perform As-Salat (Iqamat-as-Salat), and give Zakat, and Irka' (i.e. bow down or submit

yourselves with obedience to Allah) along with Ar-Raki'un.

(Al-Baqarah 2: 43)

1 Pelajar Sarjana Ekonomi Islam, Fakulti Ekonomi & Pengurusan, UKM; email; [email protected] 2 Pensyarah Kanan di Pusat Pengajian Ekonomi, FEP, UKM; email; [email protected] 3 Pensyarah Kanan di Pusat Pengajian Ekonomi, FEP, UKM; email; [email protected]


168

And from their properties was [given] the right of the [needy] petitioner and the deprived.

(Adz-Zariyat 51:19)

After all Islam does not like any form of concentration of wealth or income in a few hands and

considers their redistribution by means acceptable in Shariah one of the major objectives of the

Islamic economic system. One of Hadith describes zakat implementation of zakat collection started

after the migration of Muslims from Mecca to Medina, in the second year of Hijri when the Prophet

Muhammad (peace be upon him) appointed as administrators in the state. From Ibn Abbas R.A. he

said:

‘Abd Allah ibn Abbas (RA) narrates that when the Prophet (peace be upon him) sent Muadh ibn

Jabal (RA) to Yemen he told him, “You are going to a people who have a Scripture, so call them to

testify that there is no deity but Allah, and that I am the Messenger of Allah. If they respond to this,

then teach them that Allah has imposed five Salaah upon them every day. If they respond to this,

then teach them that Allah has imposed upon them a charity to be taken from the wealthy amongst

them and given to their poor. If they respond to this, then beware of taking any more of their

wealth!”

(Riwayat Muslim)

Zakat was understood to be a transfer of a certain portion of wealth from the haves to the have-nots

as a duty to Allah SWT. The word zakat is infinite form of the verb zaka, meaning to grow, to

increase and to purify. When said about a person, it means to improve or to become better.

Consequently, zakat means, blessing, growth, cleanliness and betterment. In the Shariah, the word

zakat refers to the determined share of wealth prescribed by Allah SWT to be distributed among the

deserving categories of those entitled to receive it.

Zakat management in Malaysia is under the purview of the state of Government through

the Islamic Religious Councils in each state of Malaysia. Almost all states have established their

zakat institution in carrying out the obligation of zakat. Selangor Zakat Board (LZS) is one of the

institutions that play a big role in collection as well distribution and other welfare among its region.

According to the summary of Selangor Zakat Board (LZS) performance for the year 20154 has

shown RM 627,220,773 was collected and as much as RM 676,047,579 was distributed to 8 groups

of asnaf throughout the year. This shows the rising amount from previous year (2014) which is

RM582, 255,890 and RM 595,745,640 respectively. Thus, it is directly indicating that the

awareness of Muslims community nowadays has been rising as well. The responsibility to pay

zakat and the collection has enhanced the distribution to boost up from year to year. Furthermore,

Selangor Zakat Board (LZS) has stated that the amount of education fund being distributed

amounted to RM 193,646,045 as compared to last year which is RM 161,973,348. In other words,

the localization of education zakat has a potential to be imply.

Localization can be simply defined as collection and distribution at a particular place.

Whereas it can be concluding as to confine or restrict to a particular locality. The word localization

is used interchangeably with the word decentralization (Shah, Thompson, & Bank, 2004).The issue

of localization of education zakat distribution among university students becomes an ‘attention

seeker’ since there are some problems occurs in education zakat management distribution. For

instance, there are many students from various states need funds from LZS funds alone. Whereas,

there are eleven (11) universities are under LZS which refers to huge number of funds needed.

According to (Muhammad Syukri, 2002) communication gap between the centers and the

management of zakat recipients affect was not encouraging. Localization will decrease the scope of

responsibility areas considering the obligation of LZS is too broad. Therefore, it shows the

distribution among universities students of zakat deals up with cross subsidize within other than

Selangor state or can be define as different locality.

4 Ringkasan Prestasi Kutipan Dan Agihan Zakat Lembaga Zakat Berakhir 31 Disember 2015;

http://www.zakatselangor.com.my/laporan-kutipan-dan-agihan-zakat/



169

The continuity of it, the preliminary idea on ‘Localization Model for Education Zakat Distribution

among University Students’ will be discussed through this research. It is undeniable that the

amount of zakat should be distributed depends on the collections. If the amount of collection was

huge, then such distribution is made. While in current practice, we can see there are a total of

eleven (11) of the universities under the supervision of the LZS receive zakat collected in Selangor.

In other word, zakat counters of universities in Selangor being a medium of zakat management that

distributes the fund to parties whose are distant from where they lived. By referring to the issue

which is the extent of the centralization area of responsibility and enhancing effective distributions

among universities student based on their state of origin, then this must be an alternative to be take

into consideration. This approach promotes the concentration area of responsibility by disburses the

role of LZS to each Islamic Religious Councils in respective states in Malaysia. Localization of

zakat methods is aim to localize the collection from the local people and distribute to the recipients’

whose are in the locality itself. This proposal is able to emphasize the collection and distribution of

zakat which focused on centralized locality in the form of regional, district, village eventhough

qariah to achieved effective distributions.

Thus, this study proposes a modified model (Muhammad Rizal, 2015) of localization of the

new education zakat distribution management that includes the administration and management of

zakat to be taken by Islamic Religious Councils (IRC) and Selangor Zakat Board (LZS) so that it is

in line with the principle of zakat distribution Maqasid Isti'ab (comprehensive), Ikhtisas

(resolution), right, Muraqabah (supervision), al-Kifayah (sufficient) and Fauran (immediately). In

order to ensure a positive impact, management of zakat must meet six principles specified

distribution (Sanep, 2009).

However, the acceptance of locality distribution in education zakat should be from the joint

effort among the Islamic Religious Councils of each respective state by using mechanisms effective

distribution in order to create a prosperous nation and increased the teachings of Islam. This is to

ensure that the unsustainable economy could reduce and unity among people can be achieved. This

proposal of localization has a clear vision in maintaining balance aspect of distribution without

taking consideration of practicality which relates to legal matters, technical, environmental, and

subcultures (Muhammad Syukri, 2002). It is nothing more than a theoretical proposal which

depends on each state of Islamic Religious Councils involves should give their respective roles

with the collaboration of Selangor Zakat Board (LZS).

LITERATURE REVIEW

Higher education institutions are now taking steps to implement the localization concept with the

opening of a charity in several local universities. Until 2016, the Selangor Zakat Board has

collaborated with 11 institutions of higher learning education, which are University Teknology

Mara (UiTM), National University of Malaysia (UKM), University Putra Malaysia (UPM),

International Islamic University of Malaysia (IIUM), Malaysia Multimedia University (MMU), and

Selangor International Islamic University College (KUIS), Infrastructure University Kuala Lumpur

(IUKL), Tenaga Nasional University (UNITEN), Tun Abdul Razak University (UNITAR),

University of Selangor (UNISEL) and Management and Science University (MSU). Out of these

universities, some of it still new in the management and distribution of zakat which indicating the

efforts of LZS to constantly improve the supervision on universities by enhancing more zakat

counter in universities.

Zakat is not a voluntary institution, but rather it is compulsory to be operationalizing by the

state (Hairunnizam, 2014). Thus, the more zakat disbursed to the recipient, the more in increasing

the amount of aggregate consumption created into economy (Usim et al., 2014). The importance of

distribution in terms of zakat is stressed by many previous studies. Kaslam (2007) argues that

Quranic guidelines for distribution scheme of zakat must be strictly observed. Bahrom et al (2011)

state that zakat must be distributed to the eight beneficiaries. In conjunction with that, the

localization of education zakat distribution is centralized by state of origin among universities

student. According to Muhammad Syukri (2002) collections of zakat of each state accept for


170

Wilayah Persekutuan Kuala Lumpur has shown the distribution to asnaf was not in whole amount.

(Wahid & Abdul Kader, 2011) also proved by 47.6 percent of respondents (332 people) dissatisfied

with the distribution of zakat and also not pay zakat through zakat institutions in their research. The

fact is in Selangor itself huge numbers of universities have been located as compared to other

states. Thus, Selangor Zakat Board (LZS) appointed several universities as zakat counter and take

responsibility of distribution of fund to their respective student. The truth is Selangor Zakat Board

(LZS) has been cross subsidized in term of distribution of zakat fund.

Hairunnizam, et al, (2012) suggested that there is priority to improving the needs of the

population in the locality before passing it to the nearby neighborhoods. Whereas, economic theory

explains it is a compression of the concept of capacity to local authorities within an empowerment

governance (Muhammad Rizal, 2015).

Muhammad Syukri (2002) also mentioned that the factor of existence of issues in

distribution of zakat was due to the gap between the management of zakat and asnaf are wide.

Hence it could not be denied that the issues of each Selangor Zakat Board (LZS) counter in

universities have facing the similar obstacle since many of recipients are comes from multiple state

of origin.

The discovery by Muhammad Rizal study (2015) found that a number of recipients at

higher education moonlighting at leisure time to cover the expenses. The fact is that the amount

received by recipients is relatively small (Muhammad Syukri, 2002). It indicates that there is issue

exists on funds to finance studies among them, whereas the sources of financing may come from

zakat distribution. On the other hand, Muhamad Rahimi study (2014) found that with the

establishment of the charity representatives in institutions of higher learning can help the

community excellence in academic. This is supported by Muhammad Shukri (2014) which states

that education is an important instrument for changing society. Thus, Muhamad Rahimi (2014) in

his study suggested that the amount of aid channeled to recipient’s proportion to the cost of

education of the recipients so that they can concentrate on their studies. This shows the importance

of fair and accurate of zakat distribution to generate community development in the future.

A Proposed Model of Zakat Distribution Counters in Higher Learning Education

Muhammad Rizal (2015) in his study proposes a model of zakat distribution in higher learning

education (IPT) (Figure 1) is based on the concept of "one stop center". It serves as a "meeting

point", information center, student services center and recreation center. However, the survey said

43.75 per cent of the existing funds are insufficient.

Figure 1: A Proposed Model of Zakat Distribution in IPT

Source: Muhammad Rizal (2015)


171

Muhammad Rizal (2015) explains the results of his research states respondents agreed on

localization concept in IPT as “one stop center”. He said the focus of zakat counters in IPT need

for expansion not just management of collection and distribution but also the development of

students under supervision. The development of students is focusing on both aspects of life which

are the world and hereafter throughout the intensive plan. This depends on how much of the

collection of zakat in the locality itself. If many collections of zakat received, then the distribution

can also disseminate to many more recipients. Zakat should be given to the qualified students in the

form of monthly subsistence grant

Localization of education zakat distribution was understood to help relieve the students

without impoverishing the rich, by having the payers to pay from their surplus by means taking a

little from the plenty. Imposing zakat on wealth that does not grow reverses this purpose, since

zakat is paid year after year, over and above other living expenses. Zakat paid from the people in

locality of Selangor and distributed too other than local peoples or students through zakat counters

in universities. This cross subsidizes practices has been an example of passing surplus funds of

zakat to the neighborhoods. By shown as figure above, it is undeniable that the amount of zakat

should be going through process localization of distribution.

The role of zakat counters in IPT needs to be developed not only to manage the distribution

and collection, but the student recipients should be monitored for the development of education

they are awake. According to Muhammad Syukri (2002) zakat institutions need to forge close

bonds with the beneficiaries. Thus, Muhammad Rizal (2015) also proposed a model as shown in

(Figure 2) in which Zakat Unit IPT moves together with the Selangor Zakat Board (LZS) to ensure

excellence in education of recipients.

A proposed Model of implementation in distribution of education zakat with

cooperation of LZS

Figure 2: A proposed model of implementation in distribution of education zakat

Source: Muhammad Rizal (2015)


172

Zakat is indispensable as it helps achieve reform, both financially and spiritually. It eliminates

misery and greed from hearts and consolidates the Islamic economy, leading to its stability and

prosperity. Academic excellence is also involved with the practice of religion (Dicky Wiwittan,

2016). His research mentioned that the important factors that affect the level of academic

achievement are socio-economic factors, parent education level, and family income, self-

motivation, teaching styles and learning styles itself. However, the spiritual practice is also seen as

an important factor affecting student academic achievement Islam (Salasiah Hanin, 2012).

According to the study of Abdul Halim and Mohd Saladin (2011) it explains the method

implemented in managing zakat funds that have been collected so that it can be distributed to

eligible recipients. Although, the study of (Azman & Siti Mariah, 2014) found that a form of

assistance to recipients should be further strengthened, particularly in terms of education

distribution. Education zakat distribution should not be separate in term of distributions.

Institutions of zakat need to be strengthened because the locality of collection and distribution

would lead to effectiveness of zakat management in Malaysia.

METHODOLOGY

Researcher apply a qualitative method of research, namely by collecting data from several

universities. Research carried out from five (5) out of 11 universities under supervision of Selangor

Zakat Board (LZS) which are National University of Malaysia (UKM), University Putra Malaysia

(UPM), International Islamic University of Malaysia (UIA), Malaysia Multimedia University

(MMU), and Selangor International Islamic University College (KUIS). By using the data and

information provided by zakat counter of each university, the comparative table is figure out. Full

data are analyzed to develop a competent model of localization among universities based on state

of origin.

Data are selected based on availability of data from the list of universities under (LZS)

which are those who have been receiving zakat from (LZS). With the cooperation and assistance of

the zakat officer of universities zakat counter, the research encompassed the data of number and

number of students according to their state of origin that received funds from (LZS). Researcher

also held an interview session with each of selected zakat counters in universities to gain some

regarding information focusing on distribution management.

DATA AND FINDINGS

The research finding is able to develop a comparative analysis among selected universities. As a

result, a comparative table contributed between universities is able to display the specific needs of

the universities. The study found that (UKM), (UPM) and (MMU) have big portions in amount

distributed to their respective student. Whereas, (UIA) and (KUIS) have distribute funds of zakat

amounted to RM1, 175,400 and RM99, 400 respectively. This is aim to constantly improve the

locality of education zakat in universities under supervision of LZS which can be shown as per

below: (Table 1)

Meanwhile, when said about the number of students, there is exists a massive gap between

the amounts of distribution among those five (5) universities. It may indicate different needs of

each university. For example, (MMU) had distributed RM2, 172,050.62 to 231 of students, in a

meantime (UKM) distributed a total of RM2, 641,850 to 3,395 of students.


173

Table 1: A Comparative Table of The Amount Zakat given to Students in Universities under Selangor Zakat Board (LZS) for the year 2015

No State

of

Origin

Code

State of

Origin

Multimedia University

of Malaysia (MMU)

Selangor Islamic

University

College(KUIS)

National University of

Malaysia(UKM)

International Islamic

University of Malaysia

(UIA)

University Putra

Malaysia (UPM)

Total

No. of

Students

Amount

(RM)

No. of

Student

s

Amount

(RM)

No. of

Students

Amount

(RM)

No. of

Students

Amount

(RM)

No. of

Students

Amount

(RM)

No. of

Student

s

Amount

(RM)

1 01 Johor 24 147,642.05 27 6,750 373 216,350 367 141,300 311 169,650 1102 681,692.05

2 02 Kedah 12 890,654.43 57 12,550 384 236,150 309 92,700 262 151,039 1024 1,383,093.43

3 03 Kelantan 8 48,652.75 77 16,200 726 465,200 834 250,200 553 352,222 2198 1,132,474.75

4 04 Melaka 15 68,778.77 13 1,550 118 73,600 96 28,800 67 41,943 309 214,671.77

5 05 N. Sembilan 17 105,595.64 15 3,150 112 64,900 72 21,600 94 52,088 310 247,333.64

6 06 Pahang 18 107,372.93 40 8,050 263 157,100 224 68,400 270 157,018 815 497,940.93

7 07 P.Pinang 11 88,304.44 11 2,450 97 603,500 213 63,900 69 35,390.84 401 793,545.28

8 08 Perak 16 87,899.10 29 7,400 319 183,250 219 69,300 304 185,470 887 533,319.10

9 09 Perlis - - 10 1,500 54 31,900 - - 42 21,632 106 55,032

10 10 Selangor 72 453,146.42 116 26,300 209 131,900 669 204,300 397 234,055 1463 1,049,701.42

11 11 Terengganu 14 60,128.85 21 5,600 327 213,000 543 162,900 298 189,648 1203 631,276.85

12 12 Sabah 3 14,908.13 23 3,800 148 97,950 60 21,600 167 103,089 401 241,347.13

13 13 Sarawak 4 19,886.13 1 300 60 39,300 21 6,300 46 32,917 132 98,703.13

14 14 W.P (KL) 15 73,721.13 17 3,650 199 122,150 147 44,100 65 20,879 443 264,500.13

15 15 W.P

(Labuan)

- - 1 150 - - - - 1 600 2 26,778

16 16 W.P

(Putrajaya)

2 5,360.28 - - 6 5,600 - - 2 200 10 11,160.28

Total 231 2,172,050.6

2

458 99,400 3,395 2,641,850 3,774 1,175,400 2,949 1,747,840.8

4

10806 7,836,541.89


174

A proposal of a competent model with relates to localization of education zakat distribution may

able to establish the role of Islamic Religious Councils of respective state in Malaysia. The research

identifying and analyzing the data given in mapping the adequate model to be implementing by

Islamic Religious Councils with collaboration of Selangor Zakat Board (LZS) to assist the

discussion above. The execution here means the joint effort among the Islamic Religious Councils

of each respective state are establish. Whereas, the amount of education funds zakat in different

state can be optimized to its origin state of students and Selangor Zakat Board (LZS) has their

priority for their own recipients of students and passing the surplus of fund if it exists. In overall,

for 2015 each respective state of students received funds of zakat LZS as per below: (Table 2)

Table 2: Percentage of Students and Amount of Distribution Education Zakat in 2015

No State

of

Origi

n

Code

State of

Origin

Total Total

No. of

Students

Amount

(RM)

Percentage of

Students (%)

Percentage of

Amount (%)

1 01 Johor 1102 681,692.05 10.20 8.70

2 02 Kedah 1024 1,383,093.43 9.48 17.65

3 03 Kelantan 2198 1,132,474.75 20.34 14.45

4 04 Melaka 309 214,671.77 2.86 2.74

5 05 N. Sembilan 310 247,333.64 2.87 3.16

6 06 Pahang 815 497,940.93 7.54 6.35

7 07 P. Pinang 401 793,545.28 3.71 10.13

8 08 Perak 887 533,319.10 8.21 6.81

9 09 Perlis 106 55,032 0.98 0.70

10 10 Selangor 1463 1,049,701.42 13.54 13.39

11 11 Terengganu 1203 631,276.85 11.13 8.06

12 12 Sabah 401 241,347.13 3.71 3.08

13 13 Sarawak 132 98,703.13 1.22 1.26

14 14 W.P (KL) 443 264,500.13 4.10 3.38

15 15 W.P

(Labuan)

2 26,778 0.02 0.01

16 16 W.P

(Putrajaya)

10 11,160.28 0.09 0.14

Total 10806 7,836,541.89 100 100

When funds are plentiful and there deserving people of all categories, then distribution

must cover all of them. The distribution amongst the students involves multiple states and not equal

in term of students neither the amount distributed. According to Amil of each university under this

study, there are no privileges for any of state in terms of distribution but only considering students’

whose are qualified as recipients. In addition, there are students who dropped out of receiving alms

due to the problems of students themselves. For instance, the management of zakat counter in

(IIUM) mentioned that students do not have the confidence to present themselves to the interview

session because of language constraint. Besides, the management of zakat counters in UPM facing

a problem of students does not applied for alms even though they are qualified.


175

After looking at it from different sides of previous studies, chronology and existing modus

operandi executed viewed from the aspect of distribution recipients. Students whose are poor and

needy in universities as recipients receiving assistance available directly from Selangor Zakat

Board (LZS) without involving assistant of Islamic Religious Councils in the origin of state. The

situation appeared as challenges to Selangor Zakat Board (LZS) in coordinating various issue of

students comes from multiple states. The study found that an issue of insufficient of funds in the

most universities zakat counters for the purpose of distribution. The results of this study can be

knotted in the form of mapping and discussing model in discussion and policy implication of

subpoint.

DISCUSSION AND POLICY IMPLICATION

Based on the estimation of Summary of Selangor Zakat Board (LZS) in collection and distribution

performance for the year 2015, it has stated that amount of education zakat programs being placed

was RM193, 646,0455. The researcher believes that the idea to practice localization in education

zakat theoretically will enhance an improving distribution management amongst students. For

example, the existence issue of dropout student from receiving the zakat funds according to

majority of person in charge in zakat IPT counters. In the event of the surplus of zakat funds will be

transferred to recipients in the neighbour qariah (Khaf, 1999; Muhammad Syukri, 2002; &

Hairunnizam et. al, 2012) or other state that facing deficit of funds.

There are quite numerous numbers of students from other than Selangor received funds of

LZS. Based on the data collected the researcher found that many of others state of students are

being major recipients of zakat under LZS which are Kedah with total of 17.65% and Kelantan

with 14.45%. Whereas, Selangor’ students received zakat funds to finance their studies with a total

of 13.39% from overall funds distributed in 2015. Labuan and Putrajaya received the most slightly

funds to finance their student’s education. Islamic Religious Councils of each state are able to

provide financial assistance in accordance with the estimations calculated by previous year as per

below: (Table 3)

LZS has allocated some of collection to distribute to eleven (11) universities, in case of this

study there are five (5) has been selected. Although there are studies that show the efficiency of the

distribution of zakat is high and particularly favorable for zakat institutions that have been

corporatized the operations (Sanep et al., 2006 and Adibah, 2014) but the issue of the distribution

of zakat is still questionable. This clearly shows that people actually cares on the management of

zakat, not just questioning the amount of the collections successfully distributed. This study found

that the amounts and numbers of recipients of funds tend to assess the effectiveness and quality of

the output of the education sector. This localization of education zakat covering various aspects

includes the successful recipients, long-term program and the efficiency or accuracy of the

distribution it and others.

5 Ringkasan Prestasi Kutipan Dan Agihan Zakat Lembaga Zakat Berakhir 31 Disember 2015;




176

Table 3: Estimate Amount Based on LZS Education Program Fund to Allocate by Islamic Religious Council

No State

of

Origin

Code

State of

Origin

Total Total A Proposed Amount to IRC (RM)

No. of

Students

Amount (RM) Percentage of

Students (%)

Percentage of

Amount (%)

IRC Estimate Amount Based on LZS

Education Program Fund

1 01 Johor 1102 681,692.05 10.20 8.70 Johor Islamic Religious Council 16,847,205.92

2 02 Kedah 1024 1,383,093.43 9.48 17.65 Kedah Religious Islamic Council 34,178,526.94

3 03 Kelantan 2198 1,132,474.75 20.34 14.45 Kelantan Islamic Religious Council 27,981,853.5

4 04 Melaka 309 214,671.77 2.86 2.74 Melaka Islamic Religious Council 5,305,901.63

5 05 N. Sembilan 310 247,333.64 2.87 3.16 N.Sembilan Islamic Religious Council 6,119,215.02

6 06 Pahang 815 497,940.93 7.54 6.35 Pahang Islamic Religious Council 12,296,523.86

7 07 P.Pinang 401 793,545.28 3.71 10.13 P.Pinang Islamic Religious Council 19,616,344.36

8 08 Perak 887 533,319.10 8.21 6.81 Perak Islamic Religious Council 13,187,295.66

9 09 Perlis 106 55,032 0.98 0.70 Perlis Islamic Religious Council 1,355,522.32

10 10 Selangor 1463 1,049,701.42 13.54 13.39 Selangor Islamic Religious Council 25,929,205.43

11 11 Terengganu 1203 631,276.85 11.13 8.06 Terengganu Islamic Religious Council 15,607,871.23

12 12 Sabah 401 241,347.13 3.71 3.08 Sabah Islamic Religious Council 5,964,298.19

13 13 Sarawak 132 98,703.13 1.22 1.26 Sarawak Islamic Religious Council 2,439,940.17

14 14 W.P (KL) 443 264,500.13 4.10 3.38 W.P (KL) Islamic Religious Council 6,545,236.32

15 15 W.P (Labuan) 2 26,778 0.02 0.01 W.P (Labuan) Islamic Religious Council 19,364.60

16 16 W.P

(Putrajaya)

10 11,160.28 0.09 0.14 W.P (Putrajaya) Islamic Religious Council 271,104.46

Total 10806 7,836,541.89 100 100 193,646,045


177

Figure 3: A proposed localization model of distribution implementation in IPT by IRC with

collaboration of LZS.

Source: Modified Model of Muhammad Rizal (2015)

After looking at it from different sides of previous studies, chronology and existing modus

operandi executed viewed from the aspect of distribution recipients. A preliminary study proposed

a localization model of education zakat distribution in IPT to encourage the Islamic Religious

Councils (IRC) in allocating funds for education programs to their respective students.

Figure 3 shows a proposed localization model of distribution implementation in higher

learning education institutions to Islamic Religious Councils with cooperation of Selangor Zakat

Board based on the idea of Mohd Rizal (2015) and research made on the data’s collected. Zakat

counters in IPT will ensure that help can be distributed quickly as follows principle of zakat

distribution of Fauran (immediately), and assist in the implementation of adequate monitoring

aspects. The Education Sector (LZS) will distribute information assisted those who qualify and

ensure adequate education funding to ensure students' motivation is not affected. In fact, the

education sector will help in implementing the principle of closeness to the student and the

student's family. This model sketched out the idea of Mohd Rizal (2015), LZS need to forge close

ties with the IRC to ensure their success in efficiency of distributing the funds among universities

students in Malaysia while embedding Maqasid Isti'ab (comprehensive), Ikhtisas (resolution),

right, Muraqabah (supervision), al-Kifayah (sufficient) and Fauran (immediately). This study

could be strengthened with the establishment of IRC development model with cooperation of LZS

in setting up a new strategic distribution channel approach to the implementation of education zakat

distribution in all Islamic Religious Councils in Malaysia such as in Figure 3. This study believes

will consolidate the distribution of zakat among students from the joint effort of university counters

involved under supervision of LZS and the IRC from respective states.


178

The implication of this study is to allocate localization in improving the performance of

education zakat distribution in Malaysia. The data collected shows the distribution pattern among

universities under LZS still facing some difficulties in many aspects. Future researchers are

recommended to investigate the application of localization in education zakat among universities

students by Islamic Religious Council of each state with cooperation of Selangor Zakat Board. The

result may show the improving of distribution zakat management. Furthermore, future researchers

are reminded that this paper is mainly focusing on Zakat IPT counter under supervision of LZS in

Malaysia. Therefore, they should gather additional information or variables in investigating the

performance of localization in education zakat more widely. They are encouraged to do comparison

between other states in Malaysia.

The researcher can apply their knowledge and it is also a good opportunity for the

researcher to prove the ability to conduct the study. This experience is very useful for the Amil of

zakat in the future which can build and sharpen the management of distribution while

simultaneously gain more additional knowledge and practices. This study also gives deep

understanding to the students and Amil about the issues that influence problem in distribution zakat

in universities.

Researcher is able to suggest several recommendations based on analysis of results,

interview session and others information. Management in zakat counters of universities mainly is

now focusing on the issue of kifayah limits and rising up the number of funds from LZS

management.

The needs and the adequacy of the families in the city and outside the city are totally

different simultaneously amongst students. There is a suggestion of kifayah limits are based on

students themselves instead of family. Kifayah limits played a role in determining the level of the

necessary requirements by households to support their daily requirements (Mohd Faisol et al.,

2014). (JAWHAR, 2007) has outlined several key components limitations in determining the needs

of kifayah such as shelter, food, clothing, health, education and transportation by following the

principle of Maqasid Shariah (Objective Shariah). In parallel, Haddhul Kifayah generally is the

(economic viability) proper to ensure the continuity of an individual’s life as well as those in his

charge (Mansor et al., 2013). This was understood as students are more likely to have their own

kifayah limits to be taken into consideration. However, (Nurul Afifah et al., 2015) in her study

proposes to zakat institutions in using income factors, age and residence location as a determinant

haddul kifayah of students.

From the point of micro needs of students in institutions of higher education are different

between public and private educational institutions. For example, the data shows Multimedia

University of Malaysia (MMU) and Selangor Islamic University College (KUIS) for the year 2015

receive the small number of recipients as compared to other universities. Preference must be based

on actual needs and public interest and not on personal opinions or prejudice. However, as the poor

and the needy are the most important category, satisfying their needs is the main objective of zakat.

This objective is repeatedly mentioned in the Hadith of the Prophet (peace be upon him).

CONCLUSION

One would expect religious scholars as well as economists not to miss these points and pay due

attention of contemporary scholars to an extent commensurate with its importance. There is a need

for economists, legal experts and shariah scholars who would elaborate and analyze the law of

zakat in a contemporary manner. These modest efforts for promoting zakat studies will help in

attracting greater attention to the subject. The Selangor Zakat Centre will be glad to support further

education financing by a precise distribution. Meanwhile Islamic Religious Councils in each state

will be having a distribution management structured and detailed.

This study helps to determine the performance and stability of funds distributed to maintain

the survival of zakat funds in Malaysian overall. Zakat distribution management in Malaysia has

been the top issue in today’s discussion in order to reach the suitable practice. All of the above

information will provide good prospects for Amil in making a wise practice of distribution as

guidelines. Thus students themselves can make this study useful for them in deciding on placing


179

something as needed. The fact is the distribution sector of all the universities above is entirely

dependent on LZS funds which the ensured sufficient resources were uncertain in the future. Zakat

institution as per discussed should plays a big role in maintaining the sustainable of collections that

was encourage by a good distribution. Because when an individual payer distributes his or her own

zakat, then all of it may be spent on one center, since dividing such a small amount diminishes its

effectiveness and would not enrich the recipients. Furthermore, all funds may be given to one state,

when necessary. This study is not only to identify the distribution locality of education sector itself

but also the needs and don’ts of distribution management in Malaysia. The result from this

theoretical study will be useful to apply in practicing it in education zakat management distribution.

Nutshell, helps industry to know the competitiveness of the distribution model in Malaysia or if

better yet globally.

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https://www.nzf.org.uk/Content/PDF/NZF_Zakat_Guide.pdf

localization model for education zakat distribution among

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