ALMSGIVING TO AL-GHARIMIN: BRUNEI DARUSSALAM CASE STUDY

Abstract

This study aims to find out the zakah management practice for al-Gharimin from the perspective of madhhab al-Shafií and its implementation in Brunei Darusslam. It adopts qualitative research which particularly concentrates on the Islamic Religious Council of Brunei Darussalam (MUIB) in determining al-Gharimin in Brunei Darussalam, followed by its operational procedure practice and the progress of the zakah of al-Gharimin processes before and after the Brunei Islamic Religious Council Conference 2009 for the purpose to identify any drawbacks that are limiting it to practice effectively and efficiently. It is found that the practice is in line with madhhab al-Shafií. Even so, the zakah management practice for al-Gharimin still need a room for improvement in their management of their human resource and the usage of the system itself. It subsequently shows the arising issues on unexpected high numbers of cases received with a high amount of dept incurred. Findings from this study are expected to guide the zakah institutions itself to surpass any issues arising on their management practice and the indebted problems of al-Gharimin itself as to achieve efficiency in the distribution in the future.