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                                                            Abstract


                              This  research  entitled  ‘the  development  process  of  Zakat  management

                       system of the Islamic Councils of Satun and Phatthalung’ has 2 main objectives: (1)

                       to study models and to analyse issues of Zakat management in Islamic Councils of
                       Satun and Phatthalung; (2) to conduct participatory research on Zakat management

                       system with the aim to apply it in Satun, Phatthalung and other provinces in future.
                       Data collection involves 3 main steps: (1) the study of the pattern and the analysis of

                       the issues of Zakat management of the 2 provinces from members of provincial
                       Islamic councils,  mosque committees and ordinary people; (2) PAR process  was

                       applied to develop Zakat management plan; and (3) providing lessons learned from

                       the study to provincial Islamic councils.
                              The results of this  study indicated that the involvement of the  provincial

                       Islamic councils in Zakat management is limited. Islamic Committees of mosques

                       were the main collector of Zakat. Zakat management of the Islamic Committees of

                       mosques in the 2 provinces had no written plan and followed traditional system.

                       Zakat collected was mainly Zakat fitr (personal (akat). In Satun province, Zakat on

                       agricultural  produce  (paddy)  was  practiced  in  some  mosques.  As  for  Zakat  on

                       properties, people often paid directly to preferred beneficiaries. The main issues of

                       Zakat management in the 2  provinces include: 1) economic problems of Muslim

                       communities; 2) lack of awareness on the importance of institutionalization of Zakat;

                       3) human resource issues.
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