Calculation, Distribution and Disclosure of Zakat in Malaysian Islamic Banks (Pengiraan, Pengagihan, dan Pendedahan Zakat di Bank-Bank Islam di Malaysia)
DOI:
https://doi.org/10.31436/jia.v17i2.959Abstract
Zakat information in annual reports is one of the main attributes that differs Islamic banks from conventional banks. Thus, this study focuses on the zakat information that can be found in Islamic banks financial statements in comparison to the available standards. Reporting standards and guidelines from BNM, AAOIFI, JAWHAR and MASB were used by these banks as guidelines in calculating, distributing and reporting zakat. Due to the absence of standardized accounting standard, certain zakat information was not found in the financial statements. Compared to previous literatures, Islamic banks are moving towards increasing their zakat information disclosure. Based on the analysis of selected Islamic banks’ annual reports, this study concludes by suggesting establishment of standardized zakat distribution framework for Islamic banks.
Keywords: Zakat, Reporting Standards, Disclosure, Financial Statement, Islamic Banks.
Abstrak
Maklumat tentang zakat dalam laporan tahunan adalah salah satu sifat utama yang membezakan bank Islam daripada bank konvensional. Oleh itu, kajian ini memberikan tumpuan kepada maklumat zakat yang boleh didapati dalam penyata kewangan bank-bank Islam dibanding dengan piawaian yang ada. Piawaian pelaporan dan garis panduan dari BNM, AAOIFI, JAWHAR dan MASB digunakan oleh bank-bank ini sebagai garis panduan dalam pengiraan, pengagihan pelaporan zakat. Oleh kerana tiada piawaian perakaunan yang selaras, maklumat zakat tertentu tidak boleh didapati dalam penyata kewangan. Berbanding dengan literatur terdahulu, bank-bank Islam bergerak ke arah meningkatkan pendedahan maklumat zakat mereka. Berdasarkan analisis laporan tahunan bank-bank Islam yang dipilih, kajian ini menyimpulkan dengan mencadangkan penubuhan kerangka pengedaran zakat yang selaras untuk bank-bank Islam.
Kata Kunci: Zakat, Piawaian Pelaporan, Pendedahan, Penyata Kewangan, Bank-Bank Islam.
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