Amil Zakat Nasional Research Articles

Analysis of Financial Performance Using the Allocation to Collection Ratio (ACR) and International Standard of Zakat Management (ISZM) Method

This study aims to analyze the level of effectiveness of zakat management organizations in distributing collected zakat funds and measuring the capacity and efficiency of national zakat management organizations in managing and distributing zakat funds through their programs. The analysis method uses the allocation to collection ratio (ACR) model and the International Standard of Zakat Management (ISZM). The data analyzed is the Annual Financial Report data and the financial performance report of the Badan Amil Zakat Nasional for the 2017-2021 period. The results of data analysis with ACR show that it must maintain its effectiveness and continue improving its financial performance. The results of the calculation of the efficiency level of the ISZM model can still improve efficiency in managing its fund expenditure and conducting its collection activities. The result of ISZM model capacity measurement, must maintain its potential, especially the distribution and collection of funds for Mustahiq empowerment programs. To increase the trust of zakat payers, this research acts as an input for national zakat management organizations to pay attention to their effectiveness and efficiency ratios using the ACR and ISZM methods. Assessment of organizational performance is important for management to evaluate performance in maintaining organizational sustainability and achieving the main objectives of the organization. Keywords: financial performance, allocation to collection ratio (ACR), International Standard of Zakat Management (ISZM)

ANALISIS STRATEGI MANAJEMEN ZAKAT PADA BAZNAS KABUPATEN BONDOWOSO DAN JEMBER

Data from the Strategic Study Center of the Badan Amil Zakat Nasional (BAZNAS) Institutional Index Rating in East Java indicates that Bondowoso Regency has a score of 0.42 (fairly good) and Jember has a score of 0.45 (fairly good). In terms of ranking, Bondowoso and Jember are ranked 21st and 20th out of 23 regencies/cities, respectively. This presents a challenge for these two regencies, considering the Zakat index with institutional indicators (collection, management, distribution, and reporting) is very low and almost approaches the Poor Zakat index (0.21-0.40). This research employs a descriptive qualitative research method and data collection techniques in the form of observation, interviews, and documentation. The findings of this research are: 1) The management of zakat at BAZNAS has been effective and in accordance with Law Number 23 of 2011 & BAZNAS RI Regulation Number 1 of 2023. 2) The supporting and inhibiting factors in BAZNAS can be well collaborated, so that according to SWOT analysis, these two BAZNAS are in a strategy of supporting aggressive growth policies.

Does Islamic social finance promote the quality of human resources?

Purpose – This study aims to examine the contribution of Islamic Social Finance (ISF) distribution by sector (health, education, and economy) to the three dimensions of the Human Development Index (HDI) (health, education, and economy) and HDI aggregate in 34 provinces in Indonesia during the Covid-19 pandemic period (2020-2022).Methodology – A total of 102 panel data, a combination of data from 34 provinces in Indonesia (cross section) for a period of three years from to 2020-2022 (time series), were analyzed using a fixed effects panel model approach. Data were obtained from the National Board of Zakat (Badan Amil Zakat Nasional, BAZNAS) and the Central Statistics Agency (Badan Pusat Statistik, BPS).Findings – The main research results show that ISF channeled for human development purposes (in total) significantly increases the aggregate HDI by 0.008538%. However, the ISF distributed by sector (health, education, and economy) has a positive but insignificant impact on the three dimensions of HDI (health, education, and economy). This makes sense because the proportion of ISF distribution for these three fields tends to be small compared with other sectors.Implications – It is recommended that ISF fund allocation be more efficient, equitable, fair, and capable of reaching all aspects of human life. In addition, efforts must be made to collect ISF funds more effectively through technological integration.Originality – Most previous research has only tested Islamic social finance against HDI in aggregate, not by dimension, so the results were less specific.

The Relationship of Muzakki to Increasing Individual Welfare: Analysis at Baznas Tanjungpinang City

Every human wants his life to be prosperous because one’s welfare is the characteristic of happiness. Welfare is even a benchmark for the stability of a country. From the Islamic perspective, one way to achieve welfare is to pay zakat. This article describes the relationship of muzakki to increasing individual welfare. The method used in this research is quantitative. The population of this study was non-ASN muzakki, who were registered at the Badan Amil Zakat Nasional (BAZNAS) of Tanjungpinang City as many as 200 muzakki. One hundred thirty-two (132) people were sampled; however, because the method used was purposive sampling, only 44 people were sampled and carried out randomly. The results showed an effect of zakat on the welfare of muzakki (r) of 0.660 percent. The regression line equation with a value of Y = 1.199 + 0.689X means that there is a positive influence between zakat and the welfare of muzakki of 0.689. If you want to improve welfare, muzakki must increase the quantity in zakat; the probability value shows a significant value of 0.019. The considerable value is 0.019 < 0.05, so H1 is accepted.

Badan Amil Zakat Nasional Strategy in Utilizing Digital Platforms During the Covid-19 Pandemic

Badan Amil Zakat Nasional Strategy in Utilizing Digital Platforms During the Covid-19 Pandemic

Pendayagunaan Filantropi Islam dan Warning Signals Terhadap Potensi Fraud

This research aims to explore the empowerment of Islamic philanthropy and provide warning signal recommendations for preventing fraud risk. This research is qualitative, using the desk study method, and presents data on ten Islamic philanthrophy. This research uses two methods as warning signals against fraud risk: the Allocation to Collection Ratio (ACR) and the Amil Rights Ratio (RHA). The results show that through the ACR method, Badan Amil Zakat Nasional (BAZNAS), Lazis Muhammadiyah (Lazismu), Dompet Dhuafa (DD), Baitul Maal Muamalat (BMM) and Inisiatif Zakat Indonesia (IZI) have a higher potential for fraud based on cash balances that settle above 10%. As for the RHA method, Rumah Zakat (RZ), with an RHA of 13.8%, has a higher potential for fraud based on the more dominant orientation of institutional interests. This research contributes to additional literacy regarding empowering funds for Islamic philanthropic institutions and provides a warning signal as a prevention of fraud risk so that it can effectively minimize fraud./em>

Comparison of Decision Tree and K-Nearest Neighbor Performance for Determining Mustahik

The problem of poverty is one of the fundamental issues of concern to the Indonesian government. One of the methods used by Islam to alleviate poverty is through zakat from Badan Amil Zakat Nasional (BAZNAS). Currently, the distribution of zakat is divided into two, namely in the form of consumptive zakat and productive zakat. Productive zakat is aimed at people who need business capital. To assist zakat managers in managing their funds, a mechanism is needed that can process mustahik data so that it can be selected more quickly and precisely using data mining. In this research, the data mining methods that will be used are K-nearest neighbor (KNN) and Decision Tree. The dataset used in this research is data obtained from BAZNAS and has been preprocessed to obtain a dataset with 7 attributes and 144 records. Decision trees, KNN Manhattan, and KNN Euclidean are used to predict mustahik candidates who are worthy of receiving zakat. The performance of the third method was tested using AUC and confusion matrix namely Accuracy, Precision, Recall, and F1 in each dataset split scenario of 70%:30%, 75%:25%, and 80%:20%. Based on the number of false positive and false negative results, the best performance obtained is KNN Euclidean with a dataset division scenario of 80%:20%.

The efficiency of 20 years of Indonesian zakat institution: Data Envelopment Analysis (DEA) approach

Purpose – This study aims to analyze the efficiency of BAZNAS performance for 20 years, during 2002-2021.Methodology – This research uses a quantitative approach with the Data Envelopment Analysis (DEA) method. The secondary data source is an annual report from the official National Amil Zakat Agency (Badan Amil Zakat Nasional, BAZNAS) website from 2002-2021. The analysis technique is assisted by maxDEA software.Findings – The results showed BAZNAS gained an average efficiency of over the period 2002 - 2021 worth 90.86%, meaning that over the 20 years, BAZNAS operated showed a level of inefficiency. Further analysis, during 2018-2021, BAZNAS has shown its productivity in improving performance efficiency by achieving an optimal efficiency level worth 100%. That implies BAZNAS needs to improve its management performance by considering the suitability of inputs and outputs.Implications – This research contributes to improving knowledge about BAZNAS performance efficiency. This research also provides insights for policymakers as an evaluation and decision-making in improving the performance of zakat institutions, especially BAZNAS.Originality – This research saw the efficiency of BAZNAS’ performance for 20 years or from its operation until now. It can show the level of public trust in BAZNAS in the management of zakat, infaq, and sadaqah (ZIS) in Indonesia.

The Influence of Workload, Work Environment and Organizational Communication on Employee Performance at the Badan Amil Zakat Nasional (Baznas) in Surabaya City

This study aims to determine partially or simultaneously the independent variables of Workload, Work Environment, and Organizational Communication with the dependent variable of Employee Performance at the National Amil Zakat Agency (BAZNAS) of Surabaya City. The population in this study were all employees of BAZNAS Surabaya City, totaling 40 people. The sample in this study was taken using saturated sample technique. The data collection technique in this study was a survey technique with a questionnaire instrument. Data analysis in this study used validity test, reliability test, classical assumption test, multiple linear regression analysis and coefficient of determination (R2), while hypothesis testing techniques used t test and F test by utilizing SPSS version 26 program. Workload partially has a significant negative effect on Employee Performance, Work Environment partially has a positive and significant effect on Employee Performance, Organizational Communication partially has a positive and significant effect on Employee Performance. Simultaneously, Workload, Work Environment, and Communication variables have a significant effect on Employee Performance.

Zakat Accountability Optimization (Study on the National Amil Zakat Agency, Grobogan Regency, Central Java)

Purpose: This study aims to describe zakat management from the point of view of optimizing zakat accountability. Methodology: The object of this study is the Badan Amil Zakat Nasional (BAZNAS) Grobogan District with informants from the Organizers of Zakat and Waqf District Department of Religion Grobogan, BAZNAS Grobogan District, muzaki, and mustahik who live in the Grobogan District. This study uses a qualitative approach. Data collection techniques include interviews, observation, and documentation. The results of the data study are more regarding the interpretation of the data found in the field. Findings: Research results show that BAZNAS Grobogan District has fulfilled elements of optimizing zakat accountability. However, the accountability of zakat on BAZNAS still needs to be optimal in terms of performance and finance. Three factors support the optimization of BAZNAS zakat accountability: socialization and coordination of effective institutional, good coordination with other institutional zakat managers, and strengthening human resources through additions and institutional capacity training. Three-factor inhibitor optimization of BAZNAS zakat accountability, namely performance and administration of SOPs not yet functional, HR in the fields and IT need to be more adequate, and the collection of zakat needs to support Regional Regulations fully. Novelty: This study finds its novelty in locus, time, methodology, and variables. Locus from study This is BAZNAS Grobogan District as the object. This is because there has yet to be research at BAZNAS Grobogan District. Qualitatively study This critic. Keywords: Optimization, Management, Accountability, Zakat, BAZNAS

THE INFLUENCE OF TRANSPARENCY, ACCOUNTABILITY, AND MANAGEMENT QUALITY ON INCREASING MUZAKI’S INTEREST

The implementation of zakat in Indonesian society seems that there is still a gap between hope and reality, the majority of Indonesian Muslims have great zakat potential, but in reality, zakat funds are collected nationally through the National Amil Zakat Agency (BAZNAS) are far from what is expected. The Amil Zakat Nasional Agency (BAZNAS) has future challenges in the management of zakat to improve coordination between the Amil Zakat Agency and zakat institutions in Indonesia. This research aims to find out the Influence of Transparency, Accountability, and Quality of Zakat Management on muzaki interest in the BAZNAS Tasikmalaya Regency. This study uses a quantitative methodology, while the data source in this study is primary data by using questionnaires as a data collection tool. The population in this study is the entire muzaki in BAZNAS Tasikmalaya Regency with a total of 5803 muzaki. The samples in this study used Maximum Likelihood. The sample was taken as many as 140 Muzaki in BAZNAS Tasikmalaya Regency. The sample selection method used is a nonprobability method that is random sampling which is a randomly selected sampling technique from muzaki that has been tapped. Data is processed using SEM analysis with Smart-PLS 3.0 applications. The results of this study are the variables of transparency, accountability and management quality at BAZNAS Tasikmalaya Regency simultaneously affect the increase in interest in muzakki. However, partially accountability has a positive and significant effect on increasing interest in muzakki, and transparency has a positive and significant effect on increasing interest in muzakki, while management quality has a significant negative effect, this is proven to have a significant but negative effect on increasing interest in muzakki. In this study, transparency is a connecting variable between the accountability variable and management quality on the interest of muzaki, so that all variables are said to have a positive and significant influence through the transparency variable

Analysis of Bandung City Muzaki Satisfaction with the Services of the National Amil Zakat Agency (BAZNAS)

The National Amil Zakat Agency in Indonesian “Badan Amil Zakat Nasional” (BAZNAS) in Bandung City places a high priority on measuring muzakki satisfaction in all aspects of service delivery. In order to increase the muzakki's (those who pay zakat) trust in BAZNAS in Bandung City, it is obvious that service improvement is required. This study has a descriptive study design and a quantitative methodology. Its goals are to assess the level of community satisfaction with the services supplied by the local institution, explain and comprehend the quality of services offered, and gauge how closely community satisfaction corresponds to the institution's actual performance of services. Purposive sampling is the method of sampling that was used, and 344 respondents made up the sample. The measurement method for the public service satisfaction index and the calculation described in the Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia Number 14 of 2017 regarding Guidelines for Preparing Public Service Organizer Satisfaction Surveys and SERVQUAL are combined in the analysis method used to calculate the muzakki satisfaction index for BAZNAS in Bandung City. 90% of the muzakki express concern and high concern for BAZNAS activities, despite the fact that they have no direct interaction with BAZNAS in Bandung City, according to an analysis of muzakki perceptions of zakat administration by BAZNAS in that city. 50.56% of the muzakki reported that the “Unit Pengumpul Zakat” UPZ (collecting and distribution units) at their individual universities are how they find out about BAZNAS initiatives. Information is accessed by the remaining 49.49% of the muzakki via various digital channels. About 60% of the muzakki in Bandung City believe that BAZNAS' official website and social media pages are "informative" in how they publish their activity reports. 85% of the muzakki in Bandung say that the needy and poor groups should be the focus of the zakat distribution carried out by BAZNAS. Bandung Sehat, Bandung Taqwa, Bandung Makmur, Bandung Cerdas, and Bandung Peduli are the five BAZNAS projects in Bandung City that earn the maximum support from the muzakki, each receiving 43.56%. Almost all of the components (indicators) of the muzakki satisfaction measurement fall into the "good" category, scoring between 3 and 4. Only one indication receives a score of 4.01 or above, which is in the trust area and represents a very good result. One more indication, rating 3.69 (good), is above 4.00 in the satisfaction category. The Bandung City Muzakki's impression of service quality was used to calculate the BAZNAS Service Quality Index, and the outcome is 77.03. In general, the muzakki rate the zakat management and distribution services offered by BAZNAS in Bandung City as being pretty satisfactory.

MEASURING THE EFFECTIVENESS OF ZAKAT DISTRIBUTION: A PROPOSAL TOWARDS CIBEST MODEL IMPROVEMENT

The Badan Amil Zakat Nasional (Baznas) is the Indonesia organization of zakat management (OPZ) needs to measure the effectiveness of their programs that have been implemented in alleviating zakat beneficiaries (mustahik) from poverty. In Indonesia, Cibest model is the most popular measurement tools that try to find material value and spiritual value in determine the effectiveness of Baznas’s zakat program. However, the Cibest method has shortcomings, namely in the measurement of spiritual value which only emphasizes on the religiosity aspect. This study proposes an improved measurement of spiritual value using the concept of Islamic spirituality and tries to implement it in Baznas of Berau Regency, East Kalimantan Province of Indonesia. Measurements were taken on a sample of 60 mustahik who had experienced the economic empowerment program. The measurement results show that, the condition of mustahik after the program show improvement in material and spiritual values. However, the validation using the wilcoxon signed rank test reflected that only spiritual value that apply the concept of Islamic spirituality showed significant difference. A discussion of the phenomenon is presented on the last part of this study.

Web-Based Zakat Information and Calculation System at Badan Amil Zakat Nasional (BAZNAS) of the Kendari City Using the Laravel Framework

Badan Amil Zakat Nasional (BAZNAS), or the National Amil Zakat Agency, is housed in Kendari City, particularly in the Anduonohu area. BAZNAS is a non-structural government institution independent and responsible to the Ministry of Religious Affairs. It faces several issues with data processing using Microsoft Excel, such as the difficulty of zakat data administration, the time and effort required to create reports, the slowness of search results, and the absence of a database. By developing a web-based zakat information and calculation system at BAZNAS of Kendari City with the Laravel framework, this study aims to discover solutions to issues experienced. The research framework for addressing the issues raised at BAZNAS of Kendari City included problem identification, theoretical foundation-based information searches, data collection through observation and interviews, and application development. Prototyping was utilized as a part of the system development, employing PHP, the Laravel framework and a MySQL database. Black-box testing was applied to ensure everything was working as intended. The test findings unveiled that the web-based zakat information and calculation system at BAZNAS of Kendari City functioned properly.

Zakatech: Readiness and Development of Zakat Fundraising in Indonesia

Badan Amil Zakat Nasional (BAZNAS) as a sharia social financial institution offers the latest technology in the process of socialization, service and zakat fundraising. The new model offered is ZakaTech, an online payment model that makes it easier for a muzaki (zakat payer) to fulfill his or her responsibility to pay zakat in the midst of the covid-19 pandemic. In addition, the distribution of zakat funds using ZakaTech method is considered very effective in helping mustahik, especially helping the poor who are economically affected by the covid-19 pandemic. This paper aims to analyze the strategy of developing zakat model with Interpretative Structural Modeling (ISM) approach and zakatech Readiness Index. The results show that the main strategy needed in terms of developing ZakaTech is the ability of human resources (amil zakat) in managing and analyzing data in the era of big data using digital services. The main elements involved in ZakaTech development in Indonesia include the government as a regulator, educational institutions, media digital, amil and muzaki (pentahelix).

The contribution of Islamic social finance to economic growth in Indonesia

Purpose – This study aims to identify the contribution of Islamic social finance (Zakat, Infaq, and Shadaqah or ZIS) to economic growth in Indonesia, both in the long-term and short-term models. Based on previous studies, government expenditure; investment; and trade openness are also included in the model as control variables.Methodology – Annual time series data for 21 years from 2002 to 2022 were analyzed using the Error Correction Model (ECM) approach to determine the long-term and short-term effects of independent variables on economic growth.Findings – The main findings of this study confirm that Islamic social finance (ZIS) is a financial instrument that benefits the economy. ZIS can be an alternative fund for overcoming various problems of the Muslim Ummah and revitalizing the economy, even more so in a country with a majority Muslim population like Indonesia where ZIS instruments such as Zakat are obligatory to be issued to able-bodied Muslims. The study results show that the effect of ZIS on economic growth in Indonesia is felt in the long term, while in the short term, it has no significant impact.Implication – This research provides insight for related parties (especially National Board of Zakat/Badan Amil Zakat Nasional, BAZNAS) further to optimize the potential of ZIS into productive sectors to improve the economy.Originality – Most previous studies used panel data with a limited period to estimate the effect of Islamic social finance on economic growth, while this research utilized time series data with the ECM approach for a longer period.

Zakat, infaq, shadaqah, and waqf using financial technology: Millennial generation perspective

Purpose – This research is to study Zakat, Infak, Shadaqah, and Waqf (ZISWAF) through fintech for the millennial generation, considering the enormous potential of the millennial generation in Indonesia. Assisted by adopting and modifying the theories of Theory of Planned Behavior (TPB) and Unified Theory of Acceptance and Use of Technology (UTAUT).Methodology – The approach used in this research is quantitative, with primary data as the data type. The data analyst used is in the form of SEM-PLS, assisted by adopting and modifying the theories of the TPB and the UTAUT.Findings – The results show that millennial intentions to make ZISWAF payments using fintech are not affected by behavioral control, but subjective norms and performance expectations greatly impact individual attitudes. Then, in making ZISWAF payments using fintech for the millennial generation, business expectations significantly impact individual intentions. At the same time, performance expectations, facilitation conditions, and individual attitudes do not affect individual intentions. The final results show that personal views do not moderate the relationship between subjective norms, perceptions of behavioral control, and performance expectations on individual intentions to make ZISWAF payments through fintech in the millennial era.Implications – National Board of Zakat (Badan Amil Zakat Nasional, BAZNAS) and Amil Zakat Institution (Lembaga Amil Zakat, LAZ) must promote their goods in connection to ZISWAF payments on a predefined digital platform and a way to get millennials interested in ZISWAF via fintech.Originality – This study uses the collaboration theory of TPB and UTAUT, so not many use it, especially in research on public perceptions of paying ZISWAF through fintech.

Strategi Fundraising Zakat Pada Baznas Provinsi Sumatera Barat

Badan Amil Zakat Nasional is a nonstructural government agency that is independentand responsible to the president through ministers. BAZNAS is an institution that is authorized to carry out the task of managing zakat nationally. The purpose of this study is to determine the strategy carried out by BAZNAS of West Sumatra Province in zakat fundraising activities. The main problem in this study is the strategy carried out by the National Amil Zakat Agency of West Sumatra Province in zakat fundraising activities. The type of research that the author uses is field research with qualitative methods (field research). The data collection techniques that the author did were field observations, interviews with the National Amil Zakat Agency and documentation. Data analysis techniques are data reduction, data presentation and drawing conclusions. The results of this study show that the fundraising strategy carried out by the National Zakat Agency of West Sumatra Province is to use two fundraising methods, namely online and offline methods (direct and indirect). Direct fundraising is to approach local governments, conduct hearings with institutions, socialize zakat, carry out zakat pick-up services and indirect fundraising such as maximizing the use of electronic media and print media. The main obstacle is that the fundraising strategy prepared by BAZNAS of West Sumatra Province has been fully implemented in the field but the level of effectiveness is still low. BAZNAS of West Sumatra Province has not optimally worked on the potential of zakat in West Sumatra. There are still many muzzaki that cannot be folow up from BAZNAS, and the lack of human resources at BAZNAS West Sumatra Province.

Indonesia's National Zakat Agency (BAZNAS): Digital Transformation in Managing Zakat, Infaq and Shadaqah (ZIS)

Indonesia's National Zakat Agency (Badan Amil Zakat Nasional, BAZNAS) is an official government agency that manages the zakat of Indonesian people. BAZNAS is tasked with collecting zakat, infaq, and shadaqah (ZIS) from the community and managing the redistribution of funds to recipients. Through digitalization, BAZNAS has made several breakthroughs towards improving their system management. This is in order to improve the performance of BAZNAS in terms of fundraising and distribution, which have a significant impact on BAZNAS' overall performance. This study aims to describe the transformation of BAZNAS in applying digital technology to management. The author conducted research on BAZNAS for two years, from 2019 to 2020, and found that BAZNAS succeeded in formulating its concept for digitalization even prior to the COVID-19 pandemic. As such, BAZNAS was able to quickly move its programs into the digital realm. Further digitalization is also ongoing at BAZNAS. As Indonesia is the country with the largest number of Muslims in the world, the success of BAZNAS as the national zakat institution in Indonesia can serve as a role model for Muslim communities around the world in ZIS management is a key part of the road towards prosperity in the Muslim world.

Implementation of Good Governance for Zakat Management (Case Study at Baznas Kudus Regency)

This study aims to analyze the implementation of good governance in Zakat Management Organisation (Baznas) Kudus. This study uses a qualitative method with an interpretive approach. The type of research is field research. The setting of the research was carried out at the Badan Amil Zakat Nasional (Baznas) of Kudus Regency. Data analysis techniques using data reduction, data presentation, and concluding. The informants of this research are the staff of Baznas Kudus and zakat stakeholders. The results of this study indicate that BAZNAS Kudus has been quite good in implementing the principles of transparency, accountability, responsibility, independence, and fairness. Komite Nasional Kebijakan Governansi (KNKG) in 2022 has issued General Guidelines for the Governance of Indonesian Non-Profit Organizations. The governance principles are transparency, accountability, ethics, and sustainability. For further research, this guide can be used as an analysis tool for the implementation of good governance in nonprofit organizations.