出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：This paper aims to identify and analyze sustainable zakat accounting as practiced by zakat institutions as well as the opinions of the scholars of zakat on sustainable zakat accounting. Based on content analysis, the findings showed there are practices of sustainable zakat accounting in zakat institutions in Malaysia. This includes first, the broadening of assets which are made compulsory for zakat; second, the assessment based on net assets; and third, changes in the assessment method of assets required for zakat. Sustainable zakat accounting is also supported by the scholars of zakat in Malaysia. It is argued that the foundations used in developing zakat accounting for assets which are non-unanimously agreed upon are based on the method of qiyas (analogy). As such sustainable zakat accounting will continue to be used due to its suitability with the demands of current needs and local circumstances.
