Asnaf Entrepreneurship programs initiated by Zakat institutions help reduce poverty among productive asnaf despite the limited number of successful asnaf entrepreneurs. The proper management control system (MCS) of the Zakat institutions will provide effectiveness and critical success factors for the entrepreneurship programs. This study investigates the existence of MCS using Levers of Control (LOC) framework in Lembaga Zakat Selangor (LZS) for its Asnaf Entrepreneurship Program. Using qualitative approach, sixteen face-to-face interviews were conducted among zakat officers, consultants, and asnaf. Findings showed that MCS contributes positively towards asnaf businesses, enabling them to become zakat payers. This research’s findings significantly contribute to asnaf entrepreneurship programs and Zakat institutions, particularly organisations that alleviate poverty among lower-level people.

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Application of Management Control System by Lembaga Zakat Selangor for Asnaf Entrepreneurship Program

  • Nor Hayati Samba Mohamed,
  • Ruzanifah Kosnin,
  • Roslizawati Che Aziz,
  • Ahmad Fahme Mohd Ali,
  • Mohd Safian Abdul Rahman,
  • Siti Afiqah Zainuddin,
  • Linda Hetri Suriyanti

摘要

Asnaf Entrepreneurship programs initiated by Zakat institutions help reduce poverty among productive asnaf despite the limited number of successful asnaf entrepreneurs. The proper management control system (MCS) of the Zakat institutions will provide effectiveness and critical success factors for the entrepreneurship programs. This study investigates the existence of MCS using Levers of Control (LOC) framework in Lembaga Zakat Selangor (LZS) for its Asnaf Entrepreneurship Program. Using qualitative approach, sixteen face-to-face interviews were conducted among zakat officers, consultants, and asnaf. Findings showed that MCS contributes positively towards asnaf businesses, enabling them to become zakat payers. This research’s findings significantly contribute to asnaf entrepreneurship programs and Zakat institutions, particularly organisations that alleviate poverty among lower-level people.