WEB-BASED DISCLOSURE REPORTING OF AMIL ZAKAT IN HIGHER LEARNING INSTITUTIONS (HLI)

Abstract

This study examines the role of Higher Learning Institutions (HLIs) designated as amil zakāt entities in Malaysia, focusing on their accountability and transparency in managing zakāt funds through web-based disclosures. A disclosure index covering financial, performance, and political accountability dimensions was developed. Data were collected from the official websites and social media platforms (Facebook and Instagram) of 17 HLIs appointed as amil zakāt by Lembaga Zakāt Selangor (LZS). The findings indicate generally low levels of disclosure across the sampled institutions, particularly in financial and political accountability dimensions. Insufficient reporting practices weaken stakeholder trust and undermine institutional credibility. This study contributes to the limited literature on Islamic accountability and web-based disclosure in the context of zakāt fund management by HLIs. It highlights the pressing need for more transparent practices that align with the principles of Islamic accountability and the maqasid al-shariah. The study is limited to HLIs under the jurisdiction of LZS and relies on publicly available online information, which may not fully capture internal accountability mechanisms. Enhancing online disclosure practices could strengthen donors’ confidence, reinforce HLIs’ credibility and support their role in sustainable educational development through zakāt funding.