Identifying disclosure items for Zakat institutions

• Main Authors: Puat Nelson, Sherliza, Sapingi, Raedah, Ahmad, Maslina
• Format: Conference or Workshop Item
• Language: English; English
• Published: 2017
• Subjects: BP173.75 Islam and economics; BP176 The five duties of a Moslem. Pillars of Islam; HJ1438 Public Finance In Islam
• Online Access: http://irep.iium.edu.my/59770/1/59970_tentative.pdf; http://irep.iium.edu.my/59770/2/59970_paper.pdf; http://irep.iium.edu.my/59770/; http://foura.org/index.php/conferences/18th-annual-conference/tentative-programme
• Institution: Universiti Islam Antarabangsa Malaysia

The purpose of this study is to develop disclosure items as research instruments, which may be used for future research to measure disclosure level among zakat institutions. The process involved four prevalent stages, from determining disclosure items from various literature, to panels of experts’ reviews, pilot survey, and questionnaire survey. All the necessary reliability and validity tests were carried out to come up with the final zakat disclosure items, necessary to be included among zakat institutions’ annual reports. The disclosure items were categorised accordingly following their theme.