Abstract
One of the purposes of the establishment of non-governmental organizations (NGOs) is to carry out various humanitarian aid missions. This means that they are trying to help those in need to get a better life. Donation collection activity is one of the methods often used by the NGOs to raise fund to help the needy. At the same time, they are also allowed to take a small commission from the public donation to cover the management cost of their organization. The purpose of this study is to identify the factors that affect the determination of commission rate from public donation. Besides, it is to propose a sharia compliant guideline on the commission management of public donation by non-governmental organizations (NGOs). The methodology used in this research is qualitative method by using document analysis and semi-structured interview to the six (6) NGOs in Malaysia. The findings of the research show that there are four factors that affect the determination of commission rate to the five (5) NGOs which are; i) wage of amil, ii) decision of top management, iii) guideline from mufti, zakah institution and other NGOs and, iv) according to the project and management cost. However, only one (1) NGO that does not take any commission from the public donation. Moreover, a sharia compliant guideline on the commission management of public donation by non-governmental organizations (NGOs) is created for the reference to the other NGOs in the future.
Highlights
Donation collection activity is one of the methods used by the non-governmental organizations (NGOs) to raise fund
The findings show that there are several management aspects of donation fund applied by the NGO
Ini adalah untuk memastikan pengurusan non-governmental organizations (NGOs) tersebut sentiasa berada dalam keadaan stabil dengan menggunakan kadar komisen sebaik mungkin selain dapat memaksimumkan sumbangan dana yang dikumpul untuk golongan yang memerlukan
Summary
Donation collection activity is one of the methods used by the NGOs to raise fund. The purpose of this research is to study the management aspects of donation fund by NGOs, identify the factors that affect the determination of commission rate and propose a syariah compliant guideline on the commission management of public donation. Kajian ini dilaksanakan untuk mencadangkan garis panduan khusus berkaitan pengambilan komisen berlandaskan syariah daripada kutipan dana orang ramai yang dijalankan oleh badan-badan NGO. Ini adalah untuk memastikan mereka dapat menyalurkan dana semaksimum mungkin kepada mereka yang memerlukan dan hanya menggunakan sedikit sahaja daripada dana tersebut untuk menampung kos pengurusan. 2. Keputusan daripada pihak atasan Aman Palestin menyatakan bahawa mereka mengambil komisen sebanyak 40% dengan mengaplikasi akad kontrak ijarah dan wakalah.
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