KEPERLUAN PEMEGANG KEPENTINGAN INSTITUSI ZAKAT TERHADAP ITEM MAKLUMAT PELAPORAN PRESTASI

Zakat plays an important role in the economy of Islam because it is one of the essential tools to elevate the poor. The confidence of zakat payers on the collection process and distribution is important in increasing the amount of zakat collection. In general, zakat payers’ and the public’s confidence can be gained by full and transparent disclosure of financial information and performance of the zakat nstitution. Consequently, to enhance confidence and discharge accountability of the zakat institutions to various stakeholders, performance reporting that discloses information according the needs of stakeholders is one of the important media which has been recognized in most past researches. Therefore, the objective of this study is to examine the needs of stakeholders on the importance of disclosure for information items in the performance reports of zakat institutions. This purpose was achieved by conducting a questionnaires survey on three groups of stakeholders; payers, recipients and administrators of zakat. The findings show that stakeholders are concerned with the financial and non-financial information to be disclosed in the performance reporting and there is no difference in the importance of disclosure of information item by payers, recipients and administrators of zakat. The findings of this study can be used as a guidence by the zakat institutions and other government agencies in order to improve transparency and strengthen accountability to achieve fair economic governance.