Amalan Konsep Wakalah Pengurusan Zakat di Politeknik Ungku Omar - Ammar Badruddin Romli; Mohd Noor Daud; Roslan Che Ab Rahman (Journal of Human Development and Communication (JoHDeC), 2025)
Institusi zakat telah merangka pelbagai dasar bagi meningkatkan kutipan dan memperkasa agihannya kepada asnaf. Namun, isu ketelusan dan kecekapan institusi zakat telah menyebabkan terdapat pembayar zakat lebih selesa membayar terus kepada asnaf. Pelaksanaan konsep wakalah pengurusan zakat dilihat satu strategi ampuh dalam mengembalikan semula kepercayaan masyarakat terhadap institusi zakat di samping memberi peluang kepada pihak lain untuk menguruskan sendiri zakat di peringkat mereka. Kajian ini bertujuan mengenal pasti amalan terbaik yang dilakukan oleh Politeknik Ungku Omar (PUO) setelah satu dekad mengamalkan konsep wakalah pengurusan zakat. Dapatan kajian dikumpul melalui temu bual semi struktur dan tinjauan literatur. Manakala metod analisis data pula menggunakan pendekatan induktif. Kajian ini mendapati amalan konsep wakalah pengurusan zakat diaplikasikan dengan pelbagai inisiatif bagi meningkatkan kutipan zakat di PUO. Selain itu, prinsip asas agihan yang telah ditetapkan menjadi indikator utama bagi memastikan proses agihan adalah menepati syarak, telus dan berkesan. Seterusnya, kajian ini mencadangkan beberapa pendekatan yang perlu diambil bagi meningkatkan kualiti amalan konsep wakalah pengurusan zakat di PUO. Zakat institutions have formulated various policies to increase collection and strengthen its distribution to asnaf. However, the issue of transparency and efficiency of zakat institutions has made zakat payers more comfortable paying directly to asnaf. The implementation of the wakalah concept of zakat management is seen as a powerful strategy in restoring the community’s trust in the zakat institution as well as providing opportunities for others to manage zakat at their own level. This study aims to identify the best practices done by Ungku Omar Polytechnic (PUO) after a decade of practicing the concept of wakalah zakat management. Study findings were collected through semi -structured interviews and literature review. While the data analysis method uses an inductive approach. This study found that the practice of the concept of wakalah zakat management is applied with various initiatives to increase zakat collection in PUO. In addition, the basic principles of distribution set by PUO are the main indicators to ensure that the distribution process is in accordance with Islamic law, transparent and effective. Next, this study suggests several approaches that need to be taken to improve the quality of the wakalah zakat management in PUO.