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Zakat management in Malaysia has always been experiencing a significant change in respect of its collection and distribution. Various transformations have taken place in ensuring the empowerment of zakat institutions particularly in assisting the asnaf group. While the governance of zakat management in Malaysia differs from each state, its objectives and purposes are the same as to preserve the development of ummah from the spiritual, economic, social, health, and other aspects. Countless efforts have been carried out to ensure the distribution of zakat is implemented effectively, fair, and equitable. The mosque institution is seen as among the best alternatives in ensuring the distribution of zakat can be distributed systematically in a structured and focused manner as the way it was implemented throughout the time of Prophet Muhammad (pbuh) and his Companions. Therefore, this article will assess the zakat distribution practices in mosque institution of Malaysia. This study will also discuss the issues and challenges confronted in the implementation of zakat distribution management in mosque institutions as well as a proposition of a new zakat management model in mosque institutions. The findings indicate that there are some states in Malaysia that implementing zakat distribution in mosque institution, however without having a permanent organizational structure with the mosque management itself. Further studies on the methods and mechanisms of zakat distribution in mosque institutions can be held to scrutinize directly the issues and challenges encountered if mosque institutions are to handle the zakat distribution management. Hopefully this study is able to be a guide and reference to the State Islamic Religious Council in strengthening the zakat management in mosque institutions of Malaysia. |
