ISSN: 2222-6990
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Zakat, one of the five pillars of Islam, is an obligatory form of charitable giving in Malaysia. Zakat accounting refers to the financial management and reporting of zakat funds collected and distributed by Islamic institutions in Malaysia. It plays a crucial role in ensuring transparency, accountability, and effective utilization of zakat resources. In Malaysia, zakat accounting is governed by the Zakat Management Centre (ZMC), which is responsible for collecting, managing, and distributing zakat funds. The ZMC follows the guidelines set by the Shariah Advisory Council and the Malaysian Accounting Standards Board, ensuring compliance with Islamic principles and accounting standards. In Peninsular Malaysia, there is In Peninsular Malaysia, the main Zakat Board is known as “Pusat Pungutan Zakat-MAIWP”. In Sarawak, the Zakat authority is known as "Tabung Baitulmal Majlis Islam Sarawak”. In Sabah, the Zakat authority is known as "Perbadanan Baitulmal Negeri Sabah". The research objectives of this article consist of three, which are: (1) Identifying which types of zakat have more payers. (2) Identifying if the digital payment for zakat is comfortable for zakat payers. (3) Investigating the awareness and understanding of zakat accounting among customers. This research uses a quantitative method to measure the research objective. There are 200 zakat payers chosen, but the researcher only receives 165 answers from the respondents. The questionnaire is divided into three components. The results of the survey found that most of the respondents pay for zakat income. Then, most of the respondents used digital payment to pay for their zakat, and they found that it was convenient and easy to use. Last but not least, most of the respondents are also aware of and understand the principle of zakat accounting and why it is important.
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