تقديم معايير الحوكمة لإدارة الزكاة في ضوء مقاصد الشريعة في مؤسسة الزكاة بولاية كوالالمبور الفيدرالية

Abstract

The central problem of this research lies in the emergence of shortcomings in the implementation of the zakat institution in the Federal Territory of Kuala Lumpur, particularly in the governance of the Baitulmal under the Federal Territories Islamic Religious Council (MAIWP). Several governance issues have been identified that negatively affect the efficiency of zakat fund distribution. This was substantiated by a report from the Auditor General, which revealed that a total of RM14.73 million from zakat funds allocated under the fī sabīl Allāh category between 2017 and 2019 was not distributed in accordance with the correct conceptual framework of fī sabīl Allāh. Instead, these funds were used outside the prescribed Standard Operating Procedures (SOP). Furthermore, RM1.21 million in zakat funds loaned to the waqf institution under MAIWP remained unpaid, thereby reducing the available zakat funds for the rightful beneficiaries. Accordingly, this study seeks to evaluate and develop an improved governance framework for zakat distribution in light of the objectives of Islamic law (maqāṣid al-sharī‘ah). To address this research problem, the study adopts an inductive method by gathering and tracing relevant scholarly material to derive and elaborate on the essential components of the topic. An analytical method was also applied through critical examination of the collected material, extracting the fundamental meanings associated with the study’s topic. Additionally, a field study was conducted through in-depth interviews with seven experts and practitioners familiar with the realities of zakat governance, in order to gain comprehensive insights on the research topic. Thematic analysis was used to examine the data gathered from these interviews. The findings of this research highlight several significant outcomes, foremost among them the potential to establish a set of governance principles for zakat distribution that align with the maqāṣid al-sharī‘ah through the proposed reforms. The study also recommends the enhancement of SOP and related guidelines for zakat distribution, thereby contributing to the realisation of the objectives of Islamic law in practical application.