Identifying disclosure items for Zakat institutions
The purpose of this study is to develop disclosure items as research instruments, which may be used for future research to measure disclosure level among zakat institutions. The process involved four prevalent stages, from determining disclosure items from various literature, to panels of experts’ r...
| Main Authors: | , , |
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| Format: | Proceeding Paper |
| Language: | English English |
| Published: |
2017
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/59770/ http://irep.iium.edu.my/59770/1/59970_tentative.pdf http://irep.iium.edu.my/59770/2/59970_paper.pdf |
| _version_ | 1848785370088472576 |
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| author | Puat Nelson, Sherliza Sapingi, Raedah Ahmad, Maslina |
| author_facet | Puat Nelson, Sherliza Sapingi, Raedah Ahmad, Maslina |
| author_sort | Puat Nelson, Sherliza |
| building | IIUM Repository |
| collection | Online Access |
| description | The purpose of this study is to develop disclosure items as research instruments, which may be used for future research to measure disclosure level among zakat institutions. The process involved four prevalent stages, from determining disclosure items from various literature, to panels of experts’ reviews, pilot survey, and questionnaire survey. All the necessary reliability and validity tests were carried out to come up with the final zakat disclosure items, necessary to be included among zakat institutions’ annual reports. The disclosure items were categorised accordingly following their theme. |
| first_indexed | 2025-11-14T16:52:03Z |
| format | Proceeding Paper |
| id | iium-59770 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-14T16:52:03Z |
| publishDate | 2017 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-597702017-12-06T03:27:16Z http://irep.iium.edu.my/59770/ Identifying disclosure items for Zakat institutions Puat Nelson, Sherliza Sapingi, Raedah Ahmad, Maslina BP173.75 Islam and economics BP176 The five duties of a Moslem. Pillars of Islam HJ1438 Public Finance In Islam The purpose of this study is to develop disclosure items as research instruments, which may be used for future research to measure disclosure level among zakat institutions. The process involved four prevalent stages, from determining disclosure items from various literature, to panels of experts’ reviews, pilot survey, and questionnaire survey. All the necessary reliability and validity tests were carried out to come up with the final zakat disclosure items, necessary to be included among zakat institutions’ annual reports. The disclosure items were categorised accordingly following their theme. 2017 Proceeding Paper NonPeerReviewed application/pdf en http://irep.iium.edu.my/59770/1/59970_tentative.pdf application/pdf en http://irep.iium.edu.my/59770/2/59970_paper.pdf Puat Nelson, Sherliza and Sapingi, Raedah and Ahmad, Maslina (2017) Identifying disclosure items for Zakat institutions. In: The 18th Asian Academic Accounting Association Annual Conference, 22nd-23rd Nov. 2017, Bali, Indonesia. (Unpublished) http://foura.org/index.php/conferences/18th-annual-conference/tentative-programme |
| spellingShingle | BP173.75 Islam and economics BP176 The five duties of a Moslem. Pillars of Islam HJ1438 Public Finance In Islam Puat Nelson, Sherliza Sapingi, Raedah Ahmad, Maslina Identifying disclosure items for Zakat institutions |
| title | Identifying disclosure items for Zakat institutions |
| title_full | Identifying disclosure items for Zakat institutions |
| title_fullStr | Identifying disclosure items for Zakat institutions |
| title_full_unstemmed | Identifying disclosure items for Zakat institutions |
| title_short | Identifying disclosure items for Zakat institutions |
| title_sort | identifying disclosure items for zakat institutions |
| topic | BP173.75 Islam and economics BP176 The five duties of a Moslem. Pillars of Islam HJ1438 Public Finance In Islam |
| url | http://irep.iium.edu.my/59770/ http://irep.iium.edu.my/59770/ http://irep.iium.edu.my/59770/1/59970_tentative.pdf http://irep.iium.edu.my/59770/2/59970_paper.pdf |