Towards developing a disclosure index for Malaysian Zakat Institutions

• Main Authors: Sapingi, Raedah, Sheikh Obid, Siti Normala, Puat Nelson, Sherliza
• Format: Article
• Language: en_US
• Published: Universiti Sains Islam Malaysia 2016
• Subjects: Disclosure index; Zakat institutions; Accountability; Zakat > Malaysia
• Online Access: http://ddms.usim.edu.my/handle/123456789/9797

In view of understanding zakat reporting practices, this paper aims to develop a Zakat Disclosure Index (ZkDI) for Zakat Institutions (ZIs) in Malaysia. This is due to the finding of previous studies that highlighted zakat payers’ dissatisfaction on the insufficient information especially on zak...