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Management control system in asnaf entrepreneurship development program by Lembaga Zakat Selangor

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...

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Main Authors: Nor Hayati Samba Mohamed,, Nor’Azam Mastuki,, Sharifah Norzehan Syed Yusuf,, Maheran Zakaria,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2018
Online Access:http://journalarticle.ukm.my/20396/1/16196-102245-1-PB.pdf
http://journalarticle.ukm.my/20396/
https://ejournal.ukm.my/pengurusan/issue/view/1131
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spelling my-ukm.journal.203962022-11-07T01:11:18Z http://journalarticle.ukm.my/20396/ 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, 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. Penerbit Universiti Kebangsaan Malaysia 2018 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/20396/1/16196-102245-1-PB.pdf Nor Hayati Samba Mohamed, and Nor’Azam Mastuki, and Sharifah Norzehan Syed Yusuf, and Maheran Zakaria, (2018) Management control system in asnaf entrepreneurship development program by Lembaga Zakat Selangor. Jurnal Pengurusan, 53 . pp. 13-22. ISSN 0127-2713 https://ejournal.ukm.my/pengurusan/issue/view/1131
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description 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.
format Article
author Nor Hayati Samba Mohamed,
Nor’Azam Mastuki,
Sharifah Norzehan Syed Yusuf,
Maheran Zakaria,
spellingShingle Nor Hayati Samba Mohamed,
Nor’Azam Mastuki,
Sharifah Norzehan Syed Yusuf,
Maheran Zakaria,
Management control system in asnaf entrepreneurship development program by Lembaga Zakat Selangor
author_facet Nor Hayati Samba Mohamed,
Nor’Azam Mastuki,
Sharifah Norzehan Syed Yusuf,
Maheran Zakaria,
author_sort Nor Hayati Samba Mohamed,
title Management control system in asnaf entrepreneurship development program by Lembaga Zakat Selangor
title_short Management control system in asnaf entrepreneurship development program by Lembaga Zakat Selangor
title_full Management control system in asnaf entrepreneurship development program by Lembaga Zakat Selangor
title_fullStr Management control system in asnaf entrepreneurship development program by Lembaga Zakat Selangor
title_full_unstemmed Management control system in asnaf entrepreneurship development program by Lembaga Zakat Selangor
title_sort management control system in asnaf entrepreneurship development program by lembaga zakat selangor
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2018
url http://journalarticle.ukm.my/20396/1/16196-102245-1-PB.pdf
http://journalarticle.ukm.my/20396/
https://ejournal.ukm.my/pengurusan/issue/view/1131
_version_ 1751537456289677312
score 13.211869

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