Zakat collections and distributions within zakat institutions in Malaysia / Azlan Yusof Punding, Sitti Hawa Sheikh Mohammad and Nur Ain Abu Bakar

Zakat is one of the pillars of Islam. The obligation of zakat has been established in the al-Quran, and all Muslims are obliged to pay it. The use of zakat is limited to eight groups: are masakin (poor), al-fuqara (needy), al-gharimun (people in debt), ibn sabil (traveller or wayfarer), al-riqab (slave), muallaf (convert or return to Islam), fi-sabilillah (doing something for Islam’s cause), and amil (has the right to collect zakat). This study aims to assess the extent of information disclosure at zakat institutions in Malaysia as well as examine the collection and distribution of zakat before, during, and after the Covid-19 pandemic in Malaysia. The design of this research is quantitative, using websites and research papers as research instruments. The data collected in this research were analysed descriptively. The results of the study found that most states have reported the amount of collection and distribution of zakat on their websites. Apart from that, the collections and distributions of zakat during the COVID-19 pandemic have fluctuated. This research also provides recommendations for zakat institutions to have a more systematic reporting system to make it easier for the public to obtain detailed information related to zakat collection and distribution.