The Impact of Changing the Zakat Base Measurement Methods on the Amount of Zakat in Private Companies According to Maliki Jurisprudence "A Comparative Study"

Dr. Mohyeddin Omar Al-Najar

The study aimed to clarify the impact of changing the Zakat base measurement methods on the amount of Zakat in private companies according to Maliki jurisprudence. Utilizing historical and comparative analytical methodologies, a practical comparative application was conducted on the financial statements of a private manufacturing company. The study proved its main hypothesis, confirming that using different methods to measure the Zakat base significantly affects the final Zakat amount; specifically, the funds sources method resulted in a higher Zakat amount compared to the working capital method, with a difference of 10,615.750 LYD (approximately 2%). The study recommended enhancing legal and administrative regulations regarding Zakat application and improving the professional training of accountants in Zakat accounting practices.

Zakat Base, Zakat Accounting, Private Companies, Maliki Jurisprudence, Working Capital, Sources of Funds.