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The Impact of Awareness and Capacity Building on Maximizing Zakat Returns in the Emirati Society

Year: 2026

Type: article

Abstract: HRMARS - This study examines the impact of awareness and capacity building on maximizing the returns of zakat in Emirati society, by conceptualizing zakat as a socio financial instrument with a developmental function that transcends direct assistance toward empowerment and sustainability. The study is grounded in the assumption that increasing societal awareness of the legal rulings, objectives, and legitimate channels of zakat enhances voluntary compliance, improves the accuracy of calculation, and strengthens trust in responsible institutions, which in turn contributes to the growth and stability of zakat resources. It further assumes that institutional and human capacity building for zakat administrators constitutes a decisive factor in transforming collected resources into tangible developmental outcomes through strategic planning, improved targeting, waste reduction, and the adoption of social program and project management models. The study presents the concept of zakat, its legal foundations, and differences in juristic definitions, then clarifies its developmental economic, social, and governance dimensions, with a focus on its role in income redistribution, strengthening social cohesion, and enhancing community security. It also discusses the contribution of zakat to economic stability and poverty alleviation through financing basic needs and supporting small and micro enterprises. In the Emirati context, the study highlights that the institutionalization of zakat, digital governance, and regulatory frameworks enhance transparency in collection and distribution and support impact measurement, thereby increasing the efficiency of zakat’s social return. The study concludes that the integration of awareness and capacity building within a disciplined governance framework represents the most effective pathway to maximizing zakat returns and transforming zakat into a sustainable developmental lever.

Source: International Journal of Academic Research in Business and Social Sciences

DOI: 10.6007/ijarbss/v16-i3/27777

Authors: Abdulla Salem Ghanem Shyee Almansoori, Diaya Ud Deen Deab Mahmoud Al Zitawi

Institution: University of Technology Malaysia

Language: English

Topic: Islamic Finance and Banking Studies

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, No poverty

Open Access status: diamond

OpenAlex ID: W7138389600