This study aims to identify and analyse the number of collections of zakat fitrah in Selangor through the formal payment channel. By using the data on the amount of zakat fitrah collection, the number of Muslims and zakat fitrah collection rate in Selangor from 1995 to 2011, the research findings show that the amount of collection is increasing from year to year except for 1998. However, the number of payers who do not use the formal channel is also high. In addition, the amount of zakat fitrah leakage without going through formal institutions also demonstrates a large increase from RM1.8 million in 1995 to RM5.2 million in 2011. This result shows that the zakat institution is in need of continuous improvement involving the administration, management, and collection and distribution system...

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Mosque is a religious institution that has an important role in Islamic society. Though the establishment was initially as a place of worship, but the function and its importance is growing from time to time. One of the roles is to develop the Muslims economy through the management of charity, endowment and so on. With the donations and endowment obtained from various parties, mosque institutions are believed to be able to execute this responsibility and trust. Therefore, the purpose of this study is to identify the level of acceptance of the society towards the mosque the potential of mosque fund expansion in Perak state. This study was conducted on 4,000 respondents across the state of Perak with a total of 2,337 persons (58.42 percent) responded to the questionnaires. The results showed that nearly 75 percent of the respondents agreed that the mosque funds should be expanded to activities that can increase the mosques’ income and led to a positive impact on society. However, in th.....

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