Impact Assessment for Zakat Distribution: The Importance of its Implementation in Zakat Authority in Malaysia

The zakat distribution impact assessment aims to evaluate zakat programs' effectiveness, efficiency, and societal impact in alleviating poverty, promoting social welfare, and empowering the asnaf (zakat recipients). Zakat management agencies, like any other organization, must demonstrate the capability to operate at their optimum and efficient level to ensure the rationale of their existence. As such, a performance indicator to measure a zakat organization's effectiveness in distributing zakat is of paramount importance. The findings of this impact assessment provide valuable insights for zakat authorities, policymakers, and stakeholders in Malaysia. This paper provides impact assessment frameworks to implement in zakat institutions in Malaysia.