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The main objective of this paper is to analyze the management of zakat funds in Brunei Darussalam. More specifi cally, it aims at investigating how zakat funds recipients perceive the quality of the current zakat management with special attention to the aspect of zakat funds disbursement. It also aims to examine how effi cient Brunei’s zakat administration is, particularly the distribution aspect. This paper is explanatory and descriptive in nature and uses both secondary and primary data to examine the trends of zakat collection and distribution. The fi ndings in this paper show that zakat management in Brunei Darussalam is progressing to achieve the main objectives of zakat system. The paper also provides some useful policy implications to improve the management of zakat funds and how policy-makers can respond to the challenges positively as well as to develop and support zakat institutions in Brunei Darussalam to be more efficient and reliable in the collection and distribution of zakat funds. Keyword: Zakat management, Islamic finance, zakat recipients, Brunei Darussalam.
Bashir et al. (Sun,) studied this question.