Conceptualizing a Targeted Model of Zakat Management

Abstract

This study is set on the premise that a structured and well-planned zakat system is needed in conceptualizing a management system that would meet the requirements of both the payers and the recipients of zakat as demanded by the Al-Qur’an and As-Sunnah. Thus, the acronym of Targeted Model of Zakat Management System is coined to highlight the importance of understanding what the payers (muzakki) and the recipients (asnaf) would require in order to ensure that the needs of all parties involved are met effectively. On this note, a qualitative methodology was employed where two renowned zakat institutions, Majlis Agama Islam dan Istiadat Kelantan (MAIK) in Malaysia and Majlis Agama Islam Wilayah Pattani (MAIWP) in Southern Thailand together with two zakat recipients were purposively selected as key informants and they were interviewed face-to-face. Using the qualitative analysis techniques of within-case and cross-case, the data collected from the interviews were coded and thematically analysed. The findings from the study indicate the importance of structure in management and the need for formality to be embedded in such established structures. These must be built within the demands of Islam as the institutions in the whole process of operationalising the strategies must execute these with integrity and credibility in place.   It is the trustworthiness of the targeted zakat management system that should be the guiding force of zakat administration in these institutions. Although there are still limitations, the study establishes the need for a more structured, holistic and well-planned zakat management system that is in accordance with the Islamic management principles whilst also addressing unprecedented situational demands that may require flexibility in the management approach.  The findings of the study point to the loose implementations in the adherence to stringent Islamic executions that are apparent in the case studies. This is an area that needs further deliberation in future research