Page 244 - Dimensi Baharu Zakat di Malaysia
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© DIMENSI BAHARU ZAKAT DI MALAYSIA
                                                            ISBN 978-967-2959-04-5


              800
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              600

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            (%)  300
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              100

                0

             -100   1 9 9 0  1 9 9 1  1 9 9 2  1 9 9 3  1 9 9 4  1 9 9 5  1 9 9 6  1 9 9 7  1 9 9 8  1 9 9 9  2 0 0 0  2 0 0 1  2 0 0 2  2 0 0 3  2 0 0 4  2 0 0 5  2 0 0 6  2 0 0 7  2 0 0 8  2 0 0 9  2 0 1 0  2 0 1 1  2 0 1 2  2 0 1 3  2 0 1 4  2 0 1 5  2 0 1 6  2 0 1 7  2 0 1 8  2 0 1 9

             -200
                      Faqir     Miskin     Amil      Fi'sabilillah  Mu'allaf

               Figure 4: Percentage Growth Top 5 Asnaf Zakat in Selangor
                                       1990-2019

               Based  on  the  trend  analysis,  a  general  observation  on  the
            collection  and  distribution  of  zakat  in  Selangor  shows  that  the
            growth of zakat collection is based on the gold price, nisab, and
            macroeconomic factors. The collection and distribution of zakat are
            done randomly and most of the time is based on the highest recipient
            needs, economic condition, and application for zakat from potential
            Asnaf. Thus, it shows that there is no specific guideline followed by
            LZS.  During  the  financial  crisis  in  1997/1998,  the  highest
            percentage growth in zakat distribution goes to Asnaf Amil but the
            lowest goes to Asnaf Fakir. Logical justification for this is maybe
            due to lower zakat awareness on zakat distribution to Asnaf fakir and
            miskin,  LZS  as  Amil  has  to  spend  more  funds  in  awareness
            campaign to better manage the zakat collection and distribution. In



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