Prestasi Kecekapan Agihan Kewangan dan Bukan Kewangan di Kalangan Institusi Zakat di Malaysia

Abstract

Inefficient distribution of zakat institutions is among, one of the causes that have affected the confidence level of the Muslim community to cany out the obligation to pay zakat to zakat institutions. The distribution inefficiencies can be seen through the surplus of zakat that not distributed and the failure of zakat institution distribute the zakat to eight classes of recipients and not follow the priority of the recipients. Based on that distribution inefficiencies, the objective of the study was designed to evaluate the distribution performance of zakat institutions in Malaysia. The study has categorized distribution efficiency of zakat institutions into two, which are financial and non-financial distribution efficiency. Secondary data (zakat institutions annual report) and primary data (questionnaire) was used to obtain the data from 2005 to 2010 and being analyzed using mean analysis. The results show that, there are an improvement in financial and non-financial distribution performance of zakat institutions, although the efficiency scores obtained are not consistent. Majlis Agama islam Negeri Sembilan (MAINS) is a zakat institution that achieved the best score for financial distribution efficiency. While Majlis Agama Islam dan Adat Istiadat Melayu Kelantan (MAIK) is a zakat institution that achieved the best score for non-financial distribution efficiency Majlis Agama Islam Wilayah Persekutuan (MA1WP) is among of zakat institutions which has the lowest score for both distribution efficiency. The Study suggest that through the distribution efficiency measurement that formed for each of zakat institutions, institutions that highly efficient can be used as a benchmark for others zakat institutions in order to improve the zakat institutions distribution performance in Malaysia as a whole. More relevant haddul kifayah rate, should be taken seriously in ensuring fairness to the recipients and zakat institutions distribution performance.