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Perakaunan Zakat Pelaburan: Kes Amanah Saham Bumiputera (ASB)

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dc.contributor.authorMohd. ‘Adli Zahrien_US
dc.contributor.authorNurul Ilyana Muhd Adnanen_US
dc.contributor.authorZahri Hamaten_US
dc.contributor.authorMohd Izhar Ariff MohdKashimen_US
dc.date.accessioned2024-05-29T07:42:16Z
dc.date.available2024-05-29T07:42:16Z
dc.date.issued2022
dc.descriptionVOL. 28 NO. 1 Page (85-95)en_US
dc.description.abstractAmong 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 analysisen_US
dc.identifier.citationZahri, M. ‘Adli ., Muhd Adnan, N. I., Hamat, Z. ., & Mohd Kashim, M. I. A. . (2023). Perakaunan Zakat Pelaburan: Kes Amanah Saham Bumiputera (ASB): Zakat Accounting for Investments: Case of Amanah Saham Bumiputra (ASB). Journal of Fatwa Management and Research, 28(1), 85-95en_US
dc.identifier.doi10.33102/jfatwa.vol28no1.499
dc.identifier.epage95
dc.identifier.issn0127-8886
dc.identifier.issn2232-1047
dc.identifier.issue1
dc.identifier.spage85
dc.identifier.urihttps://jfatwa.usim.edu.my/index.php/jfatwa/article/view/499/422
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/13827
dc.identifier.volume28
dc.language.isootheren_US
dc.publisherUSIM Pressen_US
dc.relation.ispartofJournal of Fatwa Management and Researchen_US
dc.subjectaccounting, zakat, zakat accounting, investment, ASBen_US
dc.titlePerakaunan Zakat Pelaburan: Kes Amanah Saham Bumiputera (ASB)en_US
dc.title.alternativeZakat Accounting for Investments: Case of Amanah Saham Bumiputra (ASB)en_US
dc.typeArticleen_US
dspace.entity.typePublication

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