Abstract

The role of zakat is to help asnaf in Public Universities (UA) specifically in the Universiti Teknologi MARA Kedah Branch. The existence of the zakat unit in UiTM Kedah under the administration of the Zakat, Donation and Waqf or Zakat, Sedekah dan Wakaf (ZASWA) Coordinator in UiTM Kedah has successfully lessened the burden of asnaf through the zakat distribution every semester. The efficacy of the management and the zakat work unit of UiTM Kedah has reduced the burden of the asnaf during the Covid 19 pandemic. Behind this phenomenon, this study aims to highlight the efficacy of the zakat management in UiTM Kedah. The methodology adopted for this study is data collection through an analysis of the document source and through an in-depth interview on the zakat managers appointed to manage the collection and distribution of zakat for UiTM Kedah. The analysis of the data obtained is in the form of the content analysis. The outcome establishes that since the setting up of the zakat unit in UiTM Kedah until today, various forms of assistance have been offered to the asnaf in both financial and non-financial forms. Meanwhile, the good relationship formed with the Lembaga Zakat Negeri Kedah (LZNK) also helps in the effort of strengthening the zakat unit management. The outcome also reveals that the improvement in the collection and distribution has led to the increase in the zakat collection, simultaneously giving a greater opportunity to the asnaf.

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