Compliance Scorecard: Enabler for Governance and Accountable Qurban Distribution

This study aimed at enhancing the management of qurban activities, with particular emphasis on the Shariah-compliant distribution of qurban meat. Current regulations mainly prioritise hygiene, health practises, and disease prevention, overlooking meat distribution and accountability within qurban committees. The primary objective of the study is to develop a comprehensive Qurban Meat Distribution Scorecard for Qurban Managers, based on the internal control principles of the COSO model. The research is conducted in Alor Gajah, Melaka, using a mixed-methods strategy that combines qualitative and quantitative components. It includes observational data, in-depth interviews, and surveys with key stakeholders, such as event organisers, donors, and recipients of qurban meat. By comparing the practises of qurban organisers to the COSO framework, which is renowned for its expertise in internal control, the study aims to develop a Qurban meat distribution scorecard that adheres to internal control principles and Shariah requirements. The overarching objective of this methodological synthesis is to enhance the efficacy and fairness of qurban meat distribution while adhering to Islamic principles. Applying the COSO framework, which is typically used for internal controls and risk management, to qurban activities may seem unorthodox, but it provides a logical and practical approach. This modification ensures effective governance, robust control mechanisms, and sound risk management for the organisation and execution of qurban activities, with a particular emphasis on meat distribution. This research focuses on improving qurban activity management, particularly in meat distribution and accountability, by aligning it with the internal control principles of the COSO framework. The ultimate objective is to provide actionable recommendations to improve the efficiency and fairness of qurban meat distribution while adhering to Islamic principles, thereby contributing to the improvement of qurban practises during Eid al-Adha and promoting equitable meat distribution within the community.