کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1108175 1488348 2015 5 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Utilization and Accounting of Zakat for Productive Purposes in Indonesia: A Review
ترجمه فارسی عنوان
استفاده و حسابداری زکات برای اهداف تولیدی در اندونزی: یک بررسی؟
موضوعات مرتبط
علوم انسانی و اجتماعی علوم انسانی و هنر هنر و علوم انسانی (عمومی)
چکیده انگلیسی

Zakat regulation in Indonesia ruled that zakat could be utilized for productive purpose in order to handling the poor and improving the quality of the people. This study aims to review utilizing and accounting of zakat for productive purpose as well as practiced by zakat institutions. Zakat for productive purpose is usually associated with a loan or revolving funds. It caused the controversy among scholars. The different concept of zakat led to controversy about property rights and the treatment of zakat. This paper offers an alternative of utilization of zakat or infaq/sadaqat from fiqh consideration and accounting perspective.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia - Social and Behavioral Sciences - Volume 211, 25 November 2015, Pages 232-236