期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2017
卷号：7
期号：6
页码：1142-1157
DOI：10.6007/IJARBSS/v7-i6/3198
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Consciousness regarding the importance of performing the obligation of paying zakat (alms) among small businesses is merely 30 percent who appeared to fulfill those responsibilities, while the rest may not even know the requirements. This paper aims to reveal the concepts and methods of business zakat, paid by eligible small businesses. In addition, discussion on the current needs of indicator survey of zakat business disbursement in order to improve the business zakat collection. Accordingly, recipients of zakat i.e. the poor and needy can be assisted thru enlargement collection of zakat revenue and aligned to the 4th Malaysian government's policies of National Key Result Areas (NKRA); improving living standard of low income households. Hence, social responsibility among Muslims towards each other via zakat; consistent with the requirements of Islamic law.
