Zakah Distribution among Asnaf in Wilayah and Selangor: An Analytic Hierarchy Process

Abstract

The main objective of this paper is to empirically assess experts’ views on the allocation of zakah with a view to prioritizing zakah proceeds among the asnaf (beneficiaries). The study focuses on two states in Malaysia, the Selangor State and the Federal Capital Territory of Kuala Lumpur (Wilayah). This enables comparison between the two states, since the two are city-states. The research methodology employed is Analytic Hierarchy Process (AHP). Results from data show that among the eight asnaf, gharimin, amil, and fisabilillah received high priority followed by miskin and the fakir. These suggest that to improve collections, administrators and disbursement of zakah in the affected regions, consideration should be taken of findings into serious considerations.