Utilization and Accounting of Zakat for Productive Purposes in Indonesia: A Review

Mohammad Nizarul Alim

89 citations0/0 files storedProcedia - Social and Behavioral Sciences

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Islamic Finance and Banking Studies Qur’anic Interpretation Studies Accounting and Financial Management

Abstract

Zakat regulation in Indonesia ruled that zakat could be utilized for productive purpose in order to handling the poor and improving the quality of the people. This study aims to review utilizing and accounting of zakat for productive purpose as well as practiced by zakat institutions. Zakat for productive purpose is usually associated with a loan or revolving funds. It caused the controversy among scholars. The different concept of zakat led to controversy about property rights and the treatment of zakat. This paper offers an alternative of utilization of zakat or infaq/sadaqat from fiqh consideration and accounting perspective.

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2009Accounting treatment for corporate zakat: a critical review

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