Management Control System in Asnaf Entrepreneurship Development Program by Lembaga Zakat Selangor

Nor Hayati Samba Mohamed, Nor'Azam Mastuki, Sharifah Norzehan Syed Yusuf, Maheran Zakaria

Abstract


ABSTRACT

Lembaga Zakat Selangor (LZS) has been corporatized and governed as a corporate entity. For good corporate governance, LZS implements a management control system (MCS) in one of its zakat distribution program known as Asnaf Entrepreneurship Development Program (AEDP). The objective of study is to explain the elements/dimensions of MCS in AEDP by referring to Levers of Control (LOC) as a framework. The LOC with four control mechanisms namely belief, boundary, interactive and diagnostic is commonly known, preferable and applied framework for MCS research and adopted by many worldwide corporations. A total of eight interviews were carried out; three with LZS officers and five with zakat beneficiaries. Data were audio recorded, transcribed verbatim and analysed in qualitative approach. It was found that the controls available in LZS can be matched against four control mechanisms in LOC. Despite that all the four control mechanisms are placed in MCS, they have yet to be documented in LZS Standard Operating Procedure (SOP). Formal documentation may impetus confidence amongst zakat payers and Muslims as a whole that the funds are efficiently managed and properly governed for the best interest of beneficiaries apart from being source of references to other zakat institutions.

Keywords: Management control system; levers of control; zakat; zakat institution; asnaf entrepreneurship program

ABSTRAK

Lembaga Zakat Selangor (LZS) telah dikorporatkan dan ditadbir seperti sebuah perbadanan swasta. Untuk meningkatkan kecekapan pengurusan, LZS melaksanakan sistem kawalan pengurusan (MCS) bagi salah satu program agihan zakat yang dikenali sebagai Program Pembangunan Usahawan Asnaf (AEDP). Objektif kajian adalah untuk menerangkan elemen / dimensi MCS dalam AEDP dengan merujuk kepada Levers of Control (LOC) sebagai rangka kerja. LOC yang mempunyai empat mekanisme kawalan iaitu ‘Belief’, ‘Boundary’, ‘Interaktif’ dan ‘Diagnostik’ dikenalpasti sebagai satu rangka kerja yang digunapakai secara meluas di dalam penyelidikan MCS dan diterima pakai oleh banyak syarikat di seluruh dunia. Sejumlah lapan wawancara telah dijalankan; tiga dengan pegawai LZS dan lima dengan penerima zakat di dalam bentuk modal perniagaan. Data telah direkodkan secara audio, diterjemahkan secara verbatim dan dianalisa secara kualitatif. Kajian mendapati kawalan yang terdapat di LZS dapat dipadankan dengan empat mekanisme kawalan di LOC. Walaubagaimanapun, empat mekanisme kawalan yang wujud ini tidak didokumenkan di dalam Prosedur Operasi Standard (SOP) LZS. Proses untuk mendokumentasikan sistem kawalan pengurusan secara formal boleh mendorong keyakinan di kalangan pembayar zakat dan umat Islam secara keseluruhan. Ia menggambarkan bahawa dana zakat telah diuruskan dengan cekap dan ditadbir dengan sebaiknya untuk kepentingan penerima zakat selain menjadi sumber rujukan kepada institusi zakat yang lain.

Kata kunci: Sistem kawalan pengurusan; ‘levers of control’; program pembangunan usahawan asnaf; zakat; institusi zakat


Keywords


Management Control System, Levers of Control, Zakat, Zakat Institution, Asnaf Entrepreneurship Program, Qualitative Study

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