Zakat accounting Review for Takaful Operators in Malaysia 2020 by Ben Ahmad

According to the Shariah Governance Framework or SGR, Shariah review is important as much as the SGF itself. Zakat accounting practice is not and was never exceptional from that. From the top to the bottom, from the Shariah compliance or zakat officer until Shariah Committee members or board of advisors. In this study, the author will share his professional experience pertaining to zakat accounting matters within the Takaful Operators in Malaysia from 2010 until it was published recently. The purpose of it is to enlighten the methodologies used by various organizations and people as well as the ruling that applied therein. The method used in this research together with other researchers is a Systematic Literature Review approach or SLR. Hopefully, it will be the continued effort to get what is right in every aspect of Zakat computation and distribution and at the same time, the review mechanism for zakat officers, authorities, etc.