Perakaunan Zakat Pelaburan: Kes Amanah Saham Bumiputera (ASB)

Among the new assets that call for zakat are investment assets. Investment assets can be either tangible (property, buildings, etc.) or financial (stocks, trust funds, etc.). These two assets both have zakat obligations. Is income from investments made in the form of tangibleassets subject to the imposition of zakat? In contrast, zakat on financial investments is assessed on the assets and income generated by such assets. What specific zakat accounting procedure is used for the two investment assets? That question will be addressed in this essay. This research is a case study. Document analysis is used to gather data. A descriptive content analysis method will be used to examine the collected data. It will be claimed that zakat shouldonly be levied on dividend income in light of the purpose of holding the Bumiputera Share Trust (ASB), based on secondary data obtained through content analysis