Evaluating Corporate Reporting on the Internet: The Case of Zakat Institutions in Malaysia
Penilaian Pelaporan Korporat di Internet: Kes Institusi Zakat di Malaysia

School of Accountancy
Universiti Utara Malaysia
06010 UUM Sintok, Kedah, MALAYSIA.

sham1202@uum.edu.my

School of Accountancy
Universiti Utara Malaysia
06010 UUM Sintok, Kedah, MALAYSIA.

ram@uum.edu.my

Bursar Office
Universiti Utara Malaysia
06010 UUM Sintok, Kedah, MALAYSIA.

nikmal@uum.edu.my

Abstract

The purpose of this study is to document the extent of financial and non-financial reporting practices through the internet by zakat institutions and to identify the type of information reported. Using a checklist adapted from similar studies in the commercial sector, the study suggests that the disclosures of financial and non-financial information such as information on social responsibility are uncommon. While most of the zakat institutions focus on providing information regarding zakat collection and distribution, none has included financial statements. However, these institutions have gained reasonable score in terms of information timeliness with majority of them update their website on regular basis. The findings suggest that zakat institution in Malaysia should fully utilise the use internet as a main medium of communication, especially in order to gain more public trust and recognition.

Keywords

financial reporting; internet; Islamic taxation; Zakat

Citation

Abidin, S., Saad, R. A. J., & Mohd Muhaiyuddin, N. M. (2014). Evaluating Corporate Reporting on the Internet: The Case of Zakat Institutions in Malaysia. Jurnal Pengurusan, 42, 19–29.

@article{abidin2014evaluating,
  title={Evaluating Corporate Reporting on the Internet: The Case of Zakat Institutions in Malaysia},
  author={Abidin, Shamharir and Saad, Ram Al Jaffri and Mohd Muhaiyuddin, Nikmal Muzal},
  journal={Jurnal Pengurusan},
 

volume={42},
  number={},
  pages={19—29},
  year={2014},
  doi={},
  publisher={Penerbit UKM},
}

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42 (2014) 19 – 29

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