Effectiveness of Zakat Collection and Distribution of Zakat Counter at Higher Learning Institutions

This paper attempt to analyse the effectiveness of zakat collection and distribution of zakat counter at higher learning institutions. Lembaga Zakat Selangor (LZS) has taken initiative to further localize its collection and distribution by appointing higher learning institution as collection and distribution agency on behalf of LZS. Although the zakat distribution might help asnaf including their tuition fees, accommodation and cost of living, students whom are under the categories of fisabilillah claimed that there were difficulties in the application of zakat fund due to the incomplete records or eligibility, communication gap among zakat institution, zakat payer and asnaf give a negative impact to the distribution process due to wide coverage of zakat administration. Using Zakat Effectiveness Index (ZEIN) our findings show ineffectiveness of zakat collection and distribution at counter in higher learning institutions. LZS should revised the had kifayah used in determining the basic needs of the asnaf. It is also necessary for LZS to revise the portion of distribution for zakat counter in higher learning institutions to remain effective.