Financial statement analysis of Zakat institutions in Kedah and Selangor: year 2015 and year 2016

Analysis of financial statement in an organization is important for stakeholders to estimate the growth of financial performance and future forecast planning. Then, analyzing the financial statement of zakat institutions such as Lembaga Zakat Negeri Kedah and Lembaga Zakat Selangor is mostly importa...

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Main Author:	Nor Salwani, Badrul Hisham
Format:	Thesis
Language:	eng eng eng
Published:	2018
Subjects:	HG Finance QA299.6-433 Analysis
Online Access:	https://etd.uum.edu.my/8626/1/s821475_01.pdf https://etd.uum.edu.my/8626/2/s821475_02.pdf https://etd.uum.edu.my/8626/3/s821475_references.docx
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id	my-uum-etd.8626
record_format	uketd_dc
spelling	my-uum-etd.86262022-02-16T01:07:28Z Financial statement analysis of Zakat institutions in Kedah and Selangor: year 2015 and year 2016 2018 Nor Salwani, Badrul Hisham Saad, Ram Al Jaffri Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HG Finance QA299.6-433 Analysis Analysis of financial statement in an organization is important for stakeholders to estimate the growth of financial performance and future forecast planning. Then, analyzing the financial statement of zakat institutions such as Lembaga Zakat Negeri Kedah and Lembaga Zakat Selangor is mostly important to estimate the performance of zakat institutions especially in the context of zakat collection and distribution, and related with financial statement such as income statement and balance sheet to assess its sustainability in the future. Outrages community about poor performance of zakat collection and inefficiency of zakat distribution to the asnaf should be answered using detailed analysis towards financial data reported and audited. Hence, the purpose of this study is to analyze the financial statement based on annual reports of zakat institutions in Kedah and Selangor in year 2015 and year 2016 by using analysis percentage of horizontal and vertical analysis between zakat collection and distribution. Another analysis adopted is ratio analysis based on liquidity analysis in terms of working capital, current ratio, and quick ratio. Debt repayment ability analysis uses debts ratio while return on assets is listed under performance analysis. This study found that in general, there was an increase or decrease in zakat collection by category of zakat. Furthermore, the results also found that the total zakat collection was lower compared to zakat distribution as well as the increase or decrease in the pattern of zakat distribution and their ratio analysis. Some suggestions and policy implications are suggested in this study. 2018 Thesis https://etd.uum.edu.my/8626/ https://etd.uum.edu.my/8626/1/s821475_01.pdf text eng public https://etd.uum.edu.my/8626/2/s821475_02.pdf text eng public https://etd.uum.edu.my/8626/3/s821475_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Saad, Ram Al Jaffri
topic	HG Finance QA299.6-433 Analysis
spellingShingle	HG Finance QA299.6-433 Analysis Nor Salwani, Badrul Hisham Financial statement analysis of Zakat institutions in Kedah and Selangor: year 2015 and year 2016
description	Analysis of financial statement in an organization is important for stakeholders to estimate the growth of financial performance and future forecast planning. Then, analyzing the financial statement of zakat institutions such as Lembaga Zakat Negeri Kedah and Lembaga Zakat Selangor is mostly important to estimate the performance of zakat institutions especially in the context of zakat collection and distribution, and related with financial statement such as income statement and balance sheet to assess its sustainability in the future. Outrages community about poor performance of zakat collection and inefficiency of zakat distribution to the asnaf should be answered using detailed analysis towards financial data reported and audited. Hence, the purpose of this study is to analyze the financial statement based on annual reports of zakat institutions in Kedah and Selangor in year 2015 and year 2016 by using analysis percentage of horizontal and vertical analysis between zakat collection and distribution. Another analysis adopted is ratio analysis based on liquidity analysis in terms of working capital, current ratio, and quick ratio. Debt repayment ability analysis uses debts ratio while return on assets is listed under performance analysis. This study found that in general, there was an increase or decrease in zakat collection by category of zakat. Furthermore, the results also found that the total zakat collection was lower compared to zakat distribution as well as the increase or decrease in the pattern of zakat distribution and their ratio analysis. Some suggestions and policy implications are suggested in this study.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Nor Salwani, Badrul Hisham
author_facet	Nor Salwani, Badrul Hisham
author_sort	Nor Salwani, Badrul Hisham
title	Financial statement analysis of Zakat institutions in Kedah and Selangor: year 2015 and year 2016
title_short	Financial statement analysis of Zakat institutions in Kedah and Selangor: year 2015 and year 2016
title_full	Financial statement analysis of Zakat institutions in Kedah and Selangor: year 2015 and year 2016
title_fullStr	Financial statement analysis of Zakat institutions in Kedah and Selangor: year 2015 and year 2016
title_full_unstemmed	Financial statement analysis of Zakat institutions in Kedah and Selangor: year 2015 and year 2016
title_sort	financial statement analysis of zakat institutions in kedah and selangor: year 2015 and year 2016
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2018
url	https://etd.uum.edu.my/8626/1/s821475_01.pdf https://etd.uum.edu.my/8626/2/s821475_02.pdf https://etd.uum.edu.my/8626/3/s821475_references.docx
_version_	1747828425491480576

Financial statement analysis of Zakat institutions in Kedah and Selangor: year 2015 and year 2016

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