Garis panduan Pendekatan Syariah Terhadap Pengurusan Komisen Dana Awam Oleh Pertubuhan Bukan Kerajaan (NGOs)

Abstract

One of the purposes of the establishment of non-governmental organizations (NGOs) is to carry out various humanitarian aid missions. This means that they are trying to help those in need to get a better life. Donation collection activity is one of the methods often used by the NGOs to raise fund to help the needy. At the same time, they are also allowed to take a small commission from the public donation to cover the management cost of their organization. The purpose of this study is to identify the factors that affect the determination of commission rate from public donation. Besides, it is to propose a sharia compliant guideline on the commission management of public donation by non-governmental organizations (NGOs). The methodology used in this research is qualitative method by using document analysis and semi-structured interview to the six (6) NGOs in Malaysia. The findings of the research show that there are four factors that affect the determination of commission rate to the five (5) NGOs which are; i) wage of amil, ii) decision of top management, iii) guideline from mufti, zakah institution and other NGOs and, iv) according to the project and management cost. However, only one (1) NGO that does not take any commission from the public donation. Moreover, a sharia compliant guideline on the commission management of public donation by non-governmental organizations (NGOs) is created for the reference to the other NGOs in the future.