A study on Zakat implementation as a resource for the economic development of the Muslim community in Kota Kinabalu area / S. Anhara Ahmad

This study was conducted to identify the 'zakat' implementation as a resource for the Muslim community economic development in Kota Kinabalu area. Kota Kinabalu is the state capital of Sabah. Here, 'zakat' implementation is done by Pusat Zakat Sabah (PZS), a 'zakat' institution which is under the jurisdiction of Majlis Ugama Islam Sabah (MUIS). Pusat Zakat Sabah started its operation in the year 2004. Previously, 'zakat' collection and distribution was done by Perbadanan Baitulmal Negeri Sabah (PBNS) formerly known as Baitulmal. The research design used is descriptive study and both the primary and secondary data regarding the study were gathered. The target population of this study is adult Muslims who are residing in Kota Kinabalu area. In analyzing the data, frequency distribution was used. The findings of this study showed most of the respondents involved did fulfill their obligation by paying 'zakat' fitrah. Based on the analysis also showed that obligation by paying 'zakat' on wealth is less fulfilled due to several reasons and factors. 'Zakat' implementation in Kota Kinabalu area had been done effectively over the years by the 'zakat' institution.