{"id":"https://openalex.org/W2554887952","doi":null,"title":"METHOD OF ZAKAT ASSESSMENT ON SHARES IN MALAYSIA: AN OVERVIEW","display_name":"METHOD OF ZAKAT ASSESSMENT ON SHARES IN MALAYSIA: AN OVERVIEW","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2554887952","mag":"2554887952"},"language":"en","primary_location":{"id":"mag:2554887952","doi":null,"is_oa":false,"landing_page_url":"http://www.ijern.com/journal/2015/June-2015/27.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5001106751","display_name":"Wan Anisah Endut","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Wan Anisah Endut","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100715114","display_name":"Zainal Abidin","orcid":"https://orcid.org/0000-0003-4723-6582","observed_orcids":["https://orcid.org/0000-0003-4723-6582"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Zainal Abidin","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-4723-6582","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5059718951","display_name":"Suraya Binti Ismail","orcid":"https://orcid.org/0000-0002-1055-1696","observed_orcids":["https://orcid.org/0000-0002-1055-1696"]},"institutions":[{"id":"https://openalex.org/I51569856","display_name":"Sultan Zainal Abidin University","ror":"https://ror.org/00bnk2e50","country_code":"MY","type":"education","lineage":["https://openalex.org/I51569856"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Suraya Ismail","raw_affiliation_strings":["Universiti Sultan Zainal Abidin"],"raw_orcid":"https://orcid.org/0000-0002-1055-1696","affiliations":[{"raw_affiliation_string":"Universiti Sultan Zainal Abidin","institution_ids":["https://openalex.org/I51569856"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5108246361","display_name":"Ahmad Azam Othman","orcid":"https://orcid.org/0009-0005-0430-8242","observed_orcids":["https://orcid.org/0009-0005-0430-8242"]},"institutions":[{"id":"https://openalex.org/I51569856","display_name":"Sultan Zainal Abidin University","ror":"https://ror.org/00bnk2e50","country_code":"MY","type":"education","lineage":["https://openalex.org/I51569856"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Ahmad Azam Othman","raw_affiliation_strings":["Universiti Sultan Zainal Abidin"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universiti Sultan Zainal Abidin","institution_ids":["https://openalex.org/I51569856"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13646","display_name":"Qur\u2019anic Interpretation Studies","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/1212","display_name":"Religious studies"},"field":{"id":"https://openalex.org/fields/12","display_name":"Arts and Humanities"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14235","display_name":"Linguistic, Cultural, and Literary Studies","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1208","display_name":"Literature and Literary Theory"},"field":{"id":"https://openalex.org/fields/12","display_name":"Arts and Humanities"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/zakat","display_name":"zakat","score":0.8080000281333923},{"id":"https://openalex.org/keywords/shares","display_name":"shares","score":0.6690000295639038},{"id":"https://openalex.org/keywords/stock-valuation","display_name":"stock valuation","score":0.4259999990463257},{"id":"https://openalex.org/keywords/islamic-finance","display_name":"Islamic finance","score":0.7250000238418579},{"id":"https://openalex.org/keywords/islamic-jurisprudence","display_name":"Islamic jurisprudence","score":0.6769999861717224},{"id":"https://openalex.org/keywords/state-jurisdiction","display_name":"state jurisdiction","score":0.6859999895095825},{"id":"https://openalex.org/keywords/malaysia","display_name":"Malaysia","score":0.7099999785423279}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5446074604988098},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5335075855255127},{"id":"https://openalex.org/C2776949292","wikidata":"https://www.wikidata.org/wiki/Q471855","display_name":"Jurisdiction","level":2,"score":0.5329948663711548},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2865307927131653},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.16767096519470215}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2554887952","doi":null,"is_oa":false,"landing_page_url":"http://www.ijern.com/journal/2015/June-2015/27.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W166825959","https://openalex.org/W578272215","https://openalex.org/W2149773955","https://openalex.org/W2223790111"],"related_works":["https://openalex.org/W7126388061","https://openalex.org/W3177026048","https://openalex.org/W4405454632","https://openalex.org/W7167581027","https://openalex.org/W3004622344","https://openalex.org/W7215432381","https://openalex.org/W7007991665","https://openalex.org/W617605106","https://openalex.org/W7221271664","https://openalex.org/W4221092802"],"abstract_inverted_index":{"The":[0,32,44],"main":[1],"purpose":[2],"of":[3,11,22,34,51,62,76,99,107],"this":[4],"paper":[5],"is":[6,19,30,39,48,59,88],"to":[7],"identify":[8],"the":[9,49,60,91,97,105,108],"method":[10,33,50,61,98],"zakat":[12,29,35,53,63,77,92,100],"assessment":[13,36,54,64,78,101],"on":[14,37,65,71,79],"shares":[15,38,52,66,80],"in":[16,25,27,68,84,111],"Malaysia.":[17,85,112],"Shares":[18],"a":[20],"form":[21],"wealth":[23],"currently":[24],"Malaysia":[26],"which":[28,102],"permissible.":[31],"still":[40],"debated":[41],"among":[42,56],"scholars.":[43],"question":[45],"is,":[46],"what":[47],"discussed":[55],"scholars?":[57],"What":[58],"practiced":[67],"Malaysia?":[69],"Based":[70],"content":[72],"analysis,":[73],"various":[74,109],"methods":[75],"have":[81],"been":[82],"identified":[83],"This":[86],"variability":[87],"caused":[89],"by":[90],"management":[93],"authorities":[94],"including":[95],"determining":[96],"falls":[103],"under":[104],"jurisdiction":[106],"states":[110]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-10-01T08:54:57.152042","created_date":"2016-11-30T00:00:00"}
