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Perakaunan Zakat Saham di Malaysia: Fatwa, Manual dan Amalan Zahri Hamat
Media Syari'ah Vol 18, No 1 (2016)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v18i1.1840

Kertas ini bertujuan menganalisis perakaunan zakat berdasarkan manual, fatwa dan amalan dalam kalangan pelabur dan peniaga saham di Bursa Malaysia. Menurut Manual Pengurusan Pengiraan Zakat yang dikeluarkan oleh Jabatan Wakaf, Zakat dan Haji (JAWHAR), saham dipegang untuk dua maksud iaitu pertama untuk maksud pelaburan; dan kedua untuk maksud perniagaan. Persoalannya, terdapat fatwa yang dikeluarkan oleh negeri di Malaysia yang menyebut saham dipegang semata-mata untuk maksud perniagaan. Bagaimanakah pula saham yang dipegang untuk maksud pelaburan? Apakah perakaunan zakat untuk kedua-dua saham tersebut sama? Berdasarkan analisis kandungan ke atas data sekunder, perbincangan kertas ini dibahagikan kepada tiga bahagian. Pertama akan menyorot secara ringkas tulisan-tulisan lepas tentang perakaunan zakat saham sebagai latar belakang. Kedua akan menerangkan perakaunan zakat saham yang sedang diamalkan oleh negeri-negeri di Malaysia. Ketiga akan menganalisis perakaunan zakat saham yang sepatutnya diamalkan dengan mengambilkira tulisan lepas dan amalan pada masa kini. Akan dihujahkan bahawa dengan mengambil kira maksud pemegangan saham, maka penilaian semula perakaunan zakat saham amat diperlukan kerana maksud dan niat pemegangan zakat itu sendiri merupakan faktor penting dalam menentukan perakaunan zakat saham.

Menelesuri Fungsi Badan Harta Agama di Aceh: Studi Historis Regulasi Zakat dan Wakaf Bendadeh, Shafwan; Hamat, Zahri
MAQASIDI: Jurnal Syariah dan Hukum Vol. 4, No. 1 (Juni 2024)
Publisher : MAQASIDI: Jurnal Syariah dan Hukum published by the Islamic Criminal Law Program of the Sharia and Islamic Economics Department at the Sekolah Tinggi Agama Islam Negeri Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/maqasidi.v4i1.2520

Kajian ini membahas tentang fungsi Badan Harta Agama di Aceh. Badan Harta Agama merupakan lembaga yang diamanahkan untuk menertibkan, menginventarisir serta mendayagunakan harta agama, baik berupa harta baitul mal, zakat dan wakaf atau meusara. Penelitian ini adalah penelitian yuridis normatif, yaitu menelaah teori-teori, mengkaji peraturan perundang-undangan dengan pendekatan historis, yaitu melacak dan meneliti sejarah badan harta agama di Aceh terkait kewenangan serta perkembangannya dari waktu ke waktu. Adapun hasil penelitian ini adalah: a). Pengumpulan zakat sudah dimulai pada masa Sultan Alauddin Riayat Syah yang memerintah pada tahun 1539-1567 Masehi. b). Masa penjajahan Belanda, dana zakat diperuntukkan untuk berperang melawan penjajah; c). Masa pendudukan Jepang, diberikan kewenangan khusus mengurus masalah zakat dan wakaf; d). Baitul Mal di Aceh sudah ada sejak tahun 1968, berdasarkan Peraturan Menteri Agama No. 4/Juli/1968 tentang Pembentukan Badan Amil zakat; e). Tahun 1973 Pemerintah Daerah Istimewa Aceh membentuk badan khusus Badan Penertiban Harta Agama (BPHA); f). Tahun 1976 BPHA dirubah menjadi Badan Harta Agama (BHA) berdasarkan Surat Keputusan Gubernur Kepala Daerah Istimewa Aceh No. 407/1976 yang bertugas untuk menertibkan, menginventarisir dan mendayagunakan harta agama di Aceh; g). Tahun 1993 BHA dirubah lagi menjadi BAZIS; dan h). Tahun 1999 lahirnya Undang-Undang No. 44/1999 tentang Keistimewaan Aceh, sehingga terbentuknya Baitul Mal yang diatur dengan Peraturan Daerah No. 5/2000 tentang Pelaksanaan Syariat Islam beserta dikeluarkannya Keputusan Gubernur Aceh No. 18/2003 tentang Pembentukan Orgaisasi dan Tata Kerja Badan Baitul Mal Propinsi Nanggroe Aceh Darussalam yang beroperasi awal Januari 2004.

The Effect of Financial Literacy and Financial Behavior on the Performance of MSMEs on Madura Island Haryadi, Bambang; Angraini, Merie Satya; Hamat, Zahri; Latifah, Lyna
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2820

This study aims to find empirical evidence on the influence of financial literacy and financial behavior on the development of MSME financial performance. The research approach used is quantitative, and is located on Madura Island. The population in this study includes all MSMEs on Madura Island. While the samples taken amounted to 62 MSME samples covering four districts. By using the multiple regression analysis method, the results showed that: (1) The financial literacy variable has a significant influence on the performance of MSMEs. (2) The financial behavior variable does not have a positive influence on the performance of MSMEs.

Customary and Islamic Practices in Inheritance Distribution: Insights from The Gampong Customary Court in Pidie Ismail, Faisal Husen; Muzana, Zaitun; Hamat, Zahri; Sulong, Jasni
Al-Risalah Vol 24 No 2 (2024): December 2024
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v24i2.1544

This study explores the methods of inheritance distribution employed by the Gampong Customary Court (Peradilan Adat Gampong) in Pidie. The research aims to shed light on the foundations and decision-making processes behind resolving inheritance disputes in the court. Using a descriptive qualitative approach, the study incorporates both secondary and primary data. Secondary data were gathered through literature reviews of dissertations, books, journals, and newspaper articles, while primary data were collected through interviews. A purposive sampling method was employed, selecting eight informants, including community leaders, religious figures, customary leaders, and intellectuals. A pilot study was conducted to ensure the relevance and accuracy of interview questions. Content analysis was used to examine both primary and secondary data. The study found that the Gampong Customary Court primarily relies on Islamic law and local customs when handling inheritance disputes. This study highlights several practical implications for inheritance management in Pidie, Aceh. The application of ijbari principles ensures compliance with Islamic teachings while respecting local customs. Practitioners must be proficient in both legal frameworks. Additionally, the suloh/syura model, which prioritizes consensus and dialogue, can be employed to resolve inheritance disputes and foster family harmony. Therefore, this study recommends strengthening the role of local leaders in resolving inheritance conflicts to build community trust and reduce the caseload in Sharia courts.

The Effect of Financial Literacy and Financial Behavior on the Performance of MSMEs on Madura Island Haryadi, Bambang; Angraini, Merie Satya; Hamat, Zahri; Latifah, Lyna
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2820

This study aims to find empirical evidence on the influence of financial literacy and financial behavior on the development of MSME financial performance. The research approach used is quantitative, and is located on Madura Island. The population in this study includes all MSMEs on Madura Island. While the samples taken amounted to 62 MSME samples covering four districts. By using the multiple regression analysis method, the results showed that: (1) The financial literacy variable has a significant influence on the performance of MSMEs. (2) The financial behavior variable does not have a positive influence on the performance of MSMEs.

Empowering Pesantren Students with Financial Technology Literacy at Dayah Darul Hikmah, Aceh Besar Aqil, Atallah; Halim, Hendra; Mulana, Farid; Hamat, Zahri; Rezeki, Sri; Nasution, Lisa Elianti; Riyaldi, Muhammad Haris; Nizam, Ahmad; Fatahillah, Habib; Zahrani, Nazila
Jurnal Pengabdian Bakti Akademisi Vol 2, No 1 (2025): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v2i1.44716

Financial technology (fintech) has rapidly transformed the financial sector, yet many Islamic boarding schools (pesantren) still lack adequate financial literacy, limiting students' access to digital financial services. This community service program aims to enhance fintech literacy among pesantren students by introducing Shariah-compliant financial technologies and their applications in daily financial management. The method used is service learning, combining theoretical education and hands-on practice through interactive workshops and fintech application simulations. The results indicate a significant improvement in students understanding of digital financial services, including the use of Islamic e-wallets, peer-to-peer lending, and crowdfunding platforms. However, challenges such as limited digital infrastructure and misconceptions about fintech remain. This initiative highlights the importance of continuous fintech education in pesantren to prepare students for the digital economy while ensuring compliance with Islamic financial principles. Strengthening digital access and regulatory support will be crucial for sustaining fintech literacy in Islamic educational institutions.

Revisiting Rainwater Harvesting: A Systematic Review of Management Practices in Malaysia Using PRISMA Shamsuddin, Mohd.Suhaimi; Yusof, Mohamad Nizam; Hamat, Zahri
Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Vol 15 No 2 (2025): Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (JPSL)
Publisher : Pusat Penelitian Lingkungan Hidup, IPB (PPLH-IPB) dan Program Studi Pengelolaan Sumberdaya Alam dan Lingkungan, IPB (PS. PSL, SPs. IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jpsl.15.2.267

This study revisits the development and application of rainwater harvesting (RWH) systems in Malaysia and highlights their role in integrated and sustainable urban water resource management. A systematic literature review based on PRISMA guidelines analyzes research on RWH, storm-water management, and green technologies in Asia, especially Malaysia. The results show that RWH has evolved from a traditional practice to a modern multifunctional solution for water conservation, flood protection, and climate change adaptation. Considering the Malaysian conditions, the unique RWH system is an important tool for reducing flash floods, improving groundwater recharge, and reducing storm-water pollution. The study recommends using green infrastructure, such as rain gardens, as a complementary solution to improve water retention and quality. This highlights the need for local, cost-effective technical and regulatory frameworks to facilitate the widespread adoption of RWH. This study also encourages the integration of RWH into national policies to achieve sustainable water management in line with the Sustainable Development Goals. The novelty of this study lies in its systematic review approach, focusing on the evolution of water resource management strategies in Malaysia and the need for integrated planning and policy support to take full advantage of the potential of the RWH system to address water and environmental issues in Malaysia.

Digital Business Opportunities in the 5.0 Era: Preparing Dayah Darul Hikmah Students Who Are Ready to be Entrepreneurs Elianti Nasution, Lisa; Rezeki, Sri; Setyorini, Dian; Hamat, Zahri; Haris Riyaldi, Muhammad; Sari, Nurma; Hidayat, Firdan; Martin Sitepu, Panglima
Eastasouth Journal of Positive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v3i03.333

The transformation towards the Society 5.0 era requires the younger generation to have adaptive skills to digital technology, including in the field of entrepreneurship. However, students in religious education institutions such as dayah still face limited access to information and training related to digital business opportunities. This community service activity was held at Dayah Darul Hikmah, Baitussalam District, Aceh Besar, on Friday, February 14, 2025, and was attended by 50 students. The purpose of this activity is to increase digital literacy and foster the spirit of entrepreneurship among students through interactive training. The implementation method includes interactive lectures, group discussions, and simple digital business practice workshops. The results of the activity showed that participants experienced an increased understanding of digital business concepts and were able to develop business ideas that were contextual with the surrounding environment. The positive response from the participants and the dayah showed that this activity succeeded in raising awareness of the importance of digital literacy and entrepreneurship. The follow-up plan includes an ongoing mentoring program, the preparation of learning modules, collaboration with strategic partners, and periodic evaluations of participants' development.

Intention and Investment Selections in Amanah Saham Bumiputera (ASB): Evidence from Kelantan Zahri, Fatin ‘Alia; Zahri, Mohd ‘Adli; Radin Badaruddin, Radin Firdaus; Hamat, Zahri; Muhd Adnan, Nurul Ilyana
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol. 9 No. 2 (2025): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/j52g8065

This study investigates the impact of intrinsic, extrinsic, and religiosity factors on investment selections in Amanah Saham Bumiputera (ASB) among investors in Kelantan, focusing on the mediating role of intention. A survey was conducted with 300 ASB investors, and data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that extrinsic factors, such as marketing, and religiosity significantly influence ASB investment selections, with intention acting as a mediator. In contrast, intrinsic factors, such as the understanding of ASB, exhibit a weaker relationship with investment selections. The findings underscore the importance of offering Shariah-compliant investment products to meet the religious needs of investors. Additionally, enhancing financial education is vital to ensuring that investment choices align with ethical and social responsibility standards. Stakeholders are encouraged to collaborate with religious bodies to develop Shariah-aligned policies, thereby enhancing the acceptance and effectiveness of investment products in Kelantan.

Zakat on Non-Cash Employment Benefits: A Maqasid al-Shariah Framework Zahri, Fatin ‘Alia; Zahri, Mohd. ‘Adli; Ambak, Azlinah; Husen Ismail, Faisal; Hamat, Zahri
Millah: Journal of Religious Studies Vol. 24, No. 2, August 2025
Publisher : Program Studi Ilmu Agama Islam Program Magister, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/millah.vol24.iss2.ar13

This study explores the zakatability of Benefits in Kind (BIK)—non-cash employment benefits such as housing, transport, and utilities—within the framework of Maqasid al-Shariah. Although these benefits are subject to taxation under Malaysia’s Inland Revenue Board (IRB) guidelines, they are typically excluded from zakat assessments by State Islamic Religious Councils (SIRCs). This gap raises concerns regarding distributive justice and the spiritual objective of wealth purification. Drawing on classical and contemporary Islamic jurisprudence, particularly the principles of qiyas, maslahah, and istihsan, this paper argues that BIK constitutes wealth (mal) and should be included in zakat assessments. The study employs qualitative content analysis of fatwa literature, AAOIFI zakat accounting standards, and BIK valuation models applied by the IRB. Findings suggest that excluding BIK contradicts zakat's ethical and redistributive purposes, especially in urban contexts where BIK significantly enhances financial capacity. The paper recommends adopting standardized valuation practices from the IRB, issuing a national-level fatwa, implementing Shariah-compliant audit mechanisms, and public awareness campaigns to improve compliance and governance. These reforms ensure justice and equity and align Malaysia’s zakat practices with the dynamic realities of modern compensation structures. The paper concludes with policy recommendations for harmonizing zakat and taxation systems, thereby strengthening the institutional credibility, transparency, and effectiveness of zakat as a tool for socioeconomic justice.

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