Zakat Collection and Distribution Methods in The Phase of Covid-19 Pandemic: Analysis of its Implementation in Perak

Abstract

The threat of the COVID-19 virus has spread to all countries of the world. This contagion has affected various sectors, especially the economic, social, education and health sectors. Many institutions are affected by the spread of this virus and one of them is the zakat institution. This is due to the increasing poverty rate and those affected by health problems. This problem affects the zakat institution as the zakat collection is decreasing, wheras the zakat distribution is increasing simultaneously. Thus, this study aims to analyze the management of zakat collection and distribution by the Islamic Religious Council and Perak Malay Custom (MAIPk) in the phase of COVID-19 pandemic in Perak. This study uses a qualitative approach in which the data collection process involves library research method. The data collection process is done by analyzing documents from books, journals, newspapers and also the official portal of MAIPk. For the data analysis process, all documents involved were analyzed using content analysis method. The results show that the MAIPk has implemented several methods for the management of zakat collection and distribution to face the threat of COVID-19 pandemic. Among the methods implemented are zakat campaign activities and dissemination of zakat information in electronic media, providing allocations to those affected by COVID-19, supplementary food assistance, special educational assistance, donations of health and medical equipment and various other assistances. These efforts are viewed as highly beneficial and capable of assisting the community in dealing with the COVID-19 pandemic’s effects, particularly in Perak.