Governance of Zakat Distribution in Malaysian Public Higher Education Institution

Zakat aid is one of the financial initiatives provided by zakat institutions to students in Malaysian public higher education institutions (IPTA). Its implementation which involves the relationship between state zakat institutions and higher education institutions has brought benefits in relieving financial burdens and improving student academic achievement and motivation. Although many aid initiatives have been given to students in IPTA, there are still students strangled by difficulties in continuing their studies. Therefore, this study aims to analyze the governance of zakat distribution performed by zakat institutions at Universiti Sains Islam Malaysia, Universiti Teknikal Malaysia Melaka, Universiti Tun Hussein Onn Malaysia and Universiti Teknologi Malaysia. This study employed a qualitative approach and data were collected through interview and documentation methods. The interview was performed face-to-face and online involving six officers involved in managing zakat distribution. This study found that IPTA has founded a zakat organization to distribute zakat aid to respective students. Zakat distribution is executed in the form of student zakat aid and asnaf development zakat aid to students in the category of asnaf fakir, miskin, gharim and fi sabilillah. Besides that, zakat aid is also channeled to organise activities or programs that benefit and uphold Islamic laws. The result of this investigation will become a guideline for zakat managers in higher education institutions and a reference for future studies related to zakat management.