Perceptions of zakat recipients on zakat disclosure

Tun, Khin Ohnmar and Puat Nelson, Sherliza and Osman@Hussin, Ahmad Zamri (2019) Perceptions of zakat recipients on zakat disclosure. In: International Conference on Accounting and Business Management (ICAbM) 2019, Bandung Indonesia. (Unpublished)

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Abstract

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.

Item Type:	Conference or Workshop Item (Lecture)
Additional Information:	4569/81558
Uncontrolled Keywords:	Zakat, Zakat institutions, Zakat disclosure, Zakat recipients, Malaysia
Subjects:	BPH Islamic Economics > BPH531 Zakat
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Ahmad Zamri Osman
Date Deposited:	24 Jul 2020 10:45
Last Modified:	24 Jul 2020 10:45
URI:	http://irep.iium.edu.my/id/eprint/81558

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