Perceptions of zakat recipients on zakat disclosure

• Main Authors: Tun, Khin Ohnmar, Puat Nelson, Sherliza, Osman@Hussin, Ahmad Zamri
• Format: Conference or Workshop Item
• Language: English
• Published: 2019
• Subjects: BPH531 Zakat
• Online Access: http://irep.iium.edu.my/81558/1/Dah7Conf_2019Aug_BandungConf_Mahbubah_.pdf; http://irep.iium.edu.my/81558/

Studies about disclosure of Islamic financial institutions isstill at its infancy. There are some zakat disclosure studies in the perception of zakat recipients but there is very limited study related to students as the zakat recipients.The objective of the study is to explore the perception of zakat recipients on the disclosure of zakat : institutions in Malaysia. Downward Accountability concept was applied as theoretical framework of this research. A total of 2109 questionnaires were sent to the Zakat Department of a public institution of higher learning in Malaysia. 1018 questionnaire were received and only 544 questionnaires were usable. The results of the study show that the zakat recipient students perceived disclosure of financial information more important titan non-financial information.