Zakat Collection Research Articles

The crowdfunding platform as a tool for islamic social finance’s implementation

Islamic social finance is becoming discussed direction, social financial tools of have been implementedfor poverty and hunger alleviation in society for more than a thousand years. While financialtechnology is one of the most important innovations developing at the swift-speed, partly driven byinformation technology and favorable regulation.The paper aims to research the role of financial technology in solving social challenges in the countrythrough Islamic social instruments. The authors have studied financial indicators and the effectiveness ofthe crowdfunding platform implementation for zakat collection. Nowadays, a lack of studies on Islamicsocial finance direction in academics increases the relevance of the article, which contains theoreticalaspects and provides practical recommendations for crowdfunding platform integration.The methodology of the study is based on the estimation of the crowdfunding platform’s financialplan, cash-flow revenue, and financial indicators for realistic and optimistic scenarios blockchain technologybased and without blockchain. The assessment of the Islamic finance social tools’ effectivenessdemonstrates, that the crowdfunding platform elaboration is effective for overcoming social challenges.Specifically, the authors explored the socio-economic effectiveness in the form of saving the state resourcesfor targeted social assistance to population. Furthermore, it was suggested, that crowdfundingplatform elaboration is the way for Islamic social finance promotion and financial technological advancementin the country.Key words: Islamic social finance, zakat, a crowdfunding platform, social effectiveness, financialtechnology.

THE DEVELOPMENT OF ZAKAT INSTITUTIONS IN THE VIEW OF LEGAL REGULATIONS IN INDONESIA

THE DEVELOPMENT OF ZAKAT INSTITUTIONS IN THE VIEW OF LEGAL REGULATIONS IN INDONESIA

Strategy in Zakat Collection and Distribution by Lzs in Selangor During Covid-19

The COVID-19 pandemic has resulted in significant changes in the norms of community life worldwide. In 2020, the World Health Organization (WHO) declared the epidemic a pandemic. The phase will enter an endemic due to the successful implementation of widespread vaccination programs throughout the country. This situation has undoubtedly affected various sectors, especially the economic and health sectors. When the economic sector is affected, then the operation of zakat institutions is not exempt from facing a significant impact in the collection and distribution of zakat. Therefore, this paper aims to examine the handling of zakat collection and distribution by the Selangor Zakat Board (LZS) during the COVID-19 pandemic in Selangor. This paper uses a qualitative research approach through a literature review involving books, articles, journals, newspapers, LZS official website, LZS policies and related circulars. The content analysis method will be applied to the sources, materials and documents that have been obtained. Based on the study's findings, the LZS has implemented effective alternatives in the collection and distribution of zakat in the face of the COVID-19 pandemic. The alternatives are to implement an extensive campaign in the electronic media, provide assistance regularly according to the situation, assist in bulk, and work with various parties to launch the collection and distribution of zakat. To smooth the distribution of zakat during the pandemic, LZS has also launched the COVID-19 Special Assistance Program. The proactive measures taken by LZS can reduce the impact of the COVID-19 pandemic, especially in the economic sector in Selangor.

Strategi Pengelolaan Dana ZIS secara Produktif dalam Mengembangkan Ekonomi pada BAZNAS Kabupaten Asahan

This research is useful to find out how productive the ZIS fund management strategy is in developing the economy of the National Baznas of Asahan Regency. The research method uses qualitative methods, namely research methods whose data are contained in the types of words and sentences. The researcher's data collection technique is an interview technique. The strategy used by the Asahan Regency Baznas to raise ZIS funds is to create a UPZ. The zakat collection unit is an organizational unit consisting of zakat amil bodies at all levels. The strategy adopted by the Asahan Regency Baznas to distribute and use ZIS funds is to distribute some and use it in each UPZ, after which some will be distributed and used by the Asahan Regency Baznas program. The ZIS utilization program for consumption is through direct donations to individuals or through institutions managing the poor, orphanages and places of worship that distribute ZIS funds to the community. The productive use of the ZIS policy is made possible through the MSME assistance program, educational assistance in the form of scholarships for the preparation of the final D3 to S3 thesis and health services.
 Keywords: ZIS Fund, ZIS Management, Management Strategy

Zakat Collection and Distribution Methods in The Phase of Covid-19 Pandemic: Analysis of its Implementation in Perak

The threat of the COVID-19 virus has spread to all countries of the world. This contagion has affected various sectors, especially the economic, social, education and health sectors. Many institutions are affected by the spread of this virus and one of them is the zakat institution. This is due to the increasing poverty rate and those affected by health problems. This problem affects the zakat institution as the zakat collection is decreasing, wheras the zakat distribution is increasing simultaneously. Thus, this study aims to analyze the management of zakat collection and distribution by the Islamic Religious Council and Perak Malay Custom (MAIPk) in the phase of COVID-19 pandemic in Perak. This study uses a qualitative approach in which the data collection process involves library research method. The data collection process is done by analyzing documents from books, journals, newspapers and also the official portal of MAIPk. For the data analysis process, all documents involved were analyzed using content analysis method. The results show that the MAIPk has implemented several methods for the management of zakat collection and distribution to face the threat of COVID-19 pandemic. Among the methods implemented are zakat campaign activities and dissemination of zakat information in electronic media, providing allocations to those affected by COVID-19, supplementary food assistance, special educational assistance, donations of health and medical equipment and various other assistances. These efforts are viewed as highly beneficial and capable of assisting the community in dealing with the COVID-19 pandemic’s effects, particularly in Perak.

An Analysis of Bitcoin Zakat Calculation

Nowadays, the use of digital currency technology is recognised by a variety of industries, particularly those that use Bitcoin transactions. Bitcoin was created as a digital currency to facilitate online payment transactions between one party or individual and another without the use of a third party. However, Bitcoin is also used for money laundering, investment scheme fraud, and involvement in cybercrime, funding activities, and other illegal activities. Bitcoin is also unsuitable as a value storage tool because Bitcoin wallet virtual securities are frequently targeted by cyber criminals, and they can lose liquidity and become vulnerable to hyperinflation. This scenario compels experts and scientists from all over the world to pay close attention to hakam law and the risks of Bitcoin use. According to the Fatwa issued by the state of Perlis explains that any ownership of digital assets is subject to zakat if it is sufficient haul (storage period) and nisab (mandatory rate). This is because digital currency is property and currency that is mutaqawwim which is legal property according to sharia. The issue is whether zakat institutions are willing to accept zakat via Bitcoin transactions. How to make zakat payments with Bitcoin. This study’s objective is to dismantle the method for calculating zakat on Bitcoin currency. This study collects data qualitatively through interviews with representatives of zakat institutions and Bitcoin practitioners. While data analysis is based on document analysis and data interpretation of information obtained through interviews. The findings of this study are calculation methods that can be applied to zakat Bitcoin currency. Thus, this study is able to provide new contributions to the academic development and management of zakat in the initial preparation and organise strategies for technological change and innovation that is growing rapidly in changing the way zakat collection today.

Analysis on the Income Tax Compliance Behavior of Muzaki at Lazismu Sragen

Introduction to The Problem: Zakat as a deduction of taxable income has become an issue that has attracted the attention of the public economy. The most obvious thing is that the low realization of zakat collection and tax ratios affect the welfare gap (distribution function) and public services received by the citizens (allocation function). On an extreme scale, non-compliance with zakat and tax may threaten social cohesion and legal authority. Purpose/Objective Study: This study aims to find out how zakat regulation as a deduction of taxable income affects muzaki's behavior to comply or not comply with tax obligations. Design/Methodology/Approach: The research design is empirical legal research with qualitative analysis. The primary source builds on focus group discussions (FGDs). Otherwise, secondary sources are collected through a literature study of primary, secondary, and tertiary legal materials. Findings: Zakat as a deduction of taxable income affects muzaki's behavior to comply with tax obligations. The zakat scheme as a deduction of taxable income greatly influences muzaki's behavior within the level of tax compliance, specifically the level of resistance to tax because the system is considered oppressive, to move up to the level of tax compliance trying to comply but having difficulty understanding tax. This significant change occurs because the Zakat scheme as a deduction of taxable income is able to eliminate the characteristic of “tax is conflicting with zakat” in the level of tax compliance resistance because the system is considered oppressive. Paper Type: Research Article.

MITIGATING POVERTY: THE CLUSTERING OF POTENTIAL ZAKAT IN INDONESIA

The objective of this study was to examine the fuzzy c-means clustering (FCM) method to establish the optimum cluster accuracy of zakat potential in Indonesia. A spatial mapping approach is also suggested and can be considered as the first step in knowing the distribution of zakat potential in Indonesia. Furthermore, strategies that can be implemented are formulated to increase zakat collection in Indonesia. Potential zakat data from the National Amil Zakat Agency (Baznas) in 2020 consisting of bank deposits, salaries, agricultural products, plantation products, and staple foods. Each province in Indonesia is used as the proposed variable. In this paper, firstly collecting data on indicators of potential zakat. Second, the FCM clustering algorithm. Third, the results of the FCM grouping are visualized in the form of a mapping. This novel mapping study with FCM was applied in order to analyze clustering accuracy. The FCM results confirm 2 optimum clusters for zakat potential in Indonesia where cluster 2 has more members than cluster 1. Besides, the second cluster only has one variable that has a high value, namely agricultural products, while the rest is in the first cluster. This indicates that the first cluster has a higher potential for zakat. The application of fuzzy c-means (FCM) to obtain the optimum cluster on zakat potential to produce a mapping of zakat potential is a novelty in the field of Islamic economic studies. Finally, the results of the analysis with this approach provide optimum results to strengthen the zakat collection strategy in Indonesia.

Zakat Profesi dan Pemanfaatannya di Kota Ternate: Analisis Hukum Islam dan Undang-Undang Nomor 23 Tahun 2011

This study aims to answer the problem of how professional zakat and its utilization in the city of Ternate and how the analysis of Islamic law and Law Number 23 of 2011 on professional zakat and its utilization in the city of Ternate. The method used is qualitative with an empirical juridical approach. The data analysis method used is qualitative data analysis using inductive and deductive thinking frameworks. Based on the results of the discussion, it can be concluded that the collection and management of zakat by the Amil Zakat Agency of the City of Ternate, especially professional zakat for ASN within the Ternate City Government is maximized because many muzakki (Civil State Civil Apparatuses of Ternate City) have complied with the Circular and Regional Regulations from the Government. The results of the collection of professional zakat are widely felt by the community, especially the eight groups who are entitled to receive it and those in need. In Islamic law, in essence, zakat issued from the results of one's profession (work) is an obligation, this is in line with the regulations made by the government through Law number 23 of 2011. In addition, the utilization in its distribution is in accordance with the provisions of Islamic law and the demands of the law, namely that it is given to eight groups and people who need it for their needs.

Manajemen Pendistribusian Zakat di Masa Pandemi Covid-19

Zakat collection has great potential and is channelled effectively, zakat can contribute to national development, especially in poverty alleviation. The arrival of the covid 19 pandemic invites the active role of zakat institutions to help people who are hampering the pandemic. Zakat institutions also face limitations in management because they also have to carry out operations with Health protocols. Zakat institutions develop creativity in maximizing the collection and distribution of zakat funds. Looking at the phenomenon of research on the role of zakat institutions and the operational constraints faced to examine this phenomenon, delivering zakat funds during the covid 19 pandemic. The research was carried out in Lazismu Kota Depo. The study was conducted in early 2021 to see the activities of distributing zakat funds at the beginning of the covid 19 pandemic in 2020. The results showed that during the covid 19 pandemic the distribution of ZIS funds in Lazismu Kota Depok went well. Management applies the concept of management science which consists of the planning process to evaluation. This strategy is quite effective in dealing with existing obstacles. For example, operational constraints due to the Health protocol and the lack of special program staff to implement the ZIS fund distribution program.

Measuring the Effectiveness of Zakat Disbursement at Amil Zakat Institution Dewan Da’wah Utilizing Zakat Core Principle Approach

Zakat accumulation inside Indonesia has shown significant growth, with an average of 25.71% in the previous five years (2015-2019). Zakat collection contributions came from Baznas, Baznas Province, Baznas Regency/City, including Amil Zakat Entity (LAZ), with the most significant contribution of LAZ reaching 56.79%. The LAZ Dewan Da’wah is one LAZ contributing to realising the zakat governance objectives. This study desires to measure the effectiveness of allocating Zakat, Infaq/Alms, and other religious, social funds at LAZ Dewan Da’wah. The effectiveness’ level was measured utilising the zakat core principle model in the allocation to collection ratio (ACR) directions. The research object used the LAZ Dewan Da’wah financial statements from 2015 to 2019. The results presentation, the allocation effectiveness at LAZ Dewan Da’wah for 2015-2019 reached 92% in the High-Effective type with an ACR value of ≥ 90 per cent. It displays that the LAZ Dewan Da’wah is on track. Thus, LAZ Dewan Da’wah has contributed to achieving the national zakat governance goals, namely, increasing zakat’s benefits to realise the welfare of mustahiq, including poverty alleviation

Optimalisasi Pendistribusian Zakat Produktif dalam Upaya Membantu Perekonomian Masyarakat untuk Pengentasan Kemiskinan

The concept of this research was carried out to better provide an understanding of the importance of paying zakat as a form of maaliyah worship so that it has an imprtanta role in socio economics as a command from Allah as aform of worship. Zakat creates solidarity among Muslims and fosters brotherhood and improves relations between the upper and lower economies. In addition, zakat has a law that obligatory on Muslims. The strategy of collecting and distributing zakat at the Pematangsiantar Baznas offices provides a very important role for the amil zakat institution because it has a great responsibility and trust from the muzakki. Baznas Pematangsiantar still needs socialization to the surrounding community regarding the existence and function or the institution so that community gets knowledge about the importance of issuing zakat to help the economy of muslim to be better in the future. Baznas Pematangsiantar has supporting and inhibiting factors in carrying out its duties as a collection and distribution of zakat. Supporting factors for Baznas Pematangsiantar, which require skilled, careful, silled workers related to zakat such as muzakki, hawl, nisab and mustahiq zakat. The inhibiting factor is that Baznas Pematangsiantar has deficiencies in physical facilities, services, capabilities, financial and operational equipment.

Efektivasi Pengumpulan Zakat di Kabupaten Sumbawa Barat

The potential for zakat in Indonesia is very huge, in 2019 it reached Rp 233,8 trillion but the collection by the zakat management organization (ZMO) is very small, only around 3.2%. This phenomenon occurs both at the national and regional scales. KSB is one of the areas in Indonesia with a majority Muslim population, where out of 159.980 prosperous people, 98,44% are Muslims. This situation illustrates the potential for zakat in KSB. However, the phenomeno n found in the field is the opposite. From the result of research on this phenomenon, four factors were found, namely awareness of muzakki, trust in ZMO, work scope of WMO, and small incentives for muzakki. To increase the effectiveness of zakat collection, an intervention is needed. This research is a qualitative research using the Susamto’s Four Fields as an analytical tool. The result found that the most likely form of intervention to be carried out was in the form of providing additional incentives for muzakkis who had paid their zakat. This insentive is not from areduction in the total zakat collection, but from other thing that can continue to trigger the spirit of muzakki. This effectiv eness program must be institutionalized with support from the government. Keywords; Effectiveness, Incentives, Muzakki awareness, Zakat management organization, zakat potential.

Implementation of Zakat Collection and Distribution System in Ibadan Metropolis Using WordPress Core Architecture and Architectonics

Zakat and Sadaqah are primary forms of charity in Islam meant to help the poor and needy. However, the collection and distribution of these forms of charity can be beset by challenges. The challenges include inadequate infrastructure for collecting and disbursing funds, a lack of transparency and accountability, corruption, and cultural and social barriers to giving. The study argues that addressing these challenges requires a technological approach that involves implementing forms for collecting and distributing Zakat and Sadaqah using WordPress core files. The study's key objective is to ensure transparency, accountability and avoid the corrupt practice of multi-collection of Zakat and Sadaqah funds using digital platforms to collect, manage, and distribute zakat, which is very useful because it provides much convenience for its users. Therefore, the study presents a technological (software) solution to some challenges that Zakat and Sadaqah institutions face while collecting and distributing Zakat and Sadaqah using an existing content management system (WordPress) core architecture. In achieving this, we used the Design Thinking method. The design process adopted the Agile software design steps in the implementation of the system. The study resulted to revolutionized management of zakat funds and created a more efficient and accountable ecosystem for the collection and distribution of Zakat in Ibadan. Keywords: Zakat and Sadaqah, Islam, WordPress, Charity, Poverty alleviation

Application and Implementation of ZIS Accounting Based on PSAK 109 at Amil Zakat Institutions (Case Study on Laznas BSM Ummah)

This study is based on the background and also aims to determine the existence of zakat and infaq accounting reports based on PSAK 109. This study uses qualitative methods, the approach used in this study is descriptive. The method used is samples of accounting data from 2020 and 2021. The subject of this study is LAZNAS BSM Umat and the object of this study is the application and implementation of ZIS accounting based on PSAK 109 at amil zakat institution (case study at LAZNAS BSM Umat). From the result of this study, the appropriate zakat and infaq/shodaqoh accounting report based on PSAK 109, therefore can be a communication medium between amil institution and other parties, because ZIS financial report is a form of operation responsibility from the activity of collection and distribution of zakat, infaq, and sadaqah (ZIS). To be a transparent and accountable financial report, therefore there should be an accounting standard to organize this. For the application of ZIS accounting in the presentation of financial reports at LAZNAS BSM Umat has implemented ZIS accounting regulations issued by the Indonesian Accounting Association (IAI) 2010.

Implementasi Undang-Undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat

This study aims to enhance the understanding of the community and the Baitul Mal administrators regarding zakat management in accordance with Law No. 23/2011 in Lhokseumawe City. The primary objective of this community service is to ensure effective zakat management practices that comply with Islamic law, thereby making a tangible contribution to poverty alleviation and the improvement of community welfare. The methodology of this study comprises several stages: 1) preparation, which includes initial coordination with Baitul Mal administrators and local government, and the development of research instruments; 2) implementation, which involves in-depth interviews and participatory observation of the zakat collection and distribution process; 3) data analysis using thematic analysis techniques; 4) comprehensive reporting delivered to relevant stakeholders; and 5) socialization through seminars, workshops, and training sessions. The results indicate a significant increase in the understanding of both the community and the Baitul Mal administrators about zakat management in accordance with Law No. 23/2011 following the socialization activities. The main challenges identified include a crisis of trust towards the government, lack of knowledge about zakat regulations, and difficulties in equitable distribution. The recommendations proposed include enhancing transparency and accountability in zakat management, improving training and education for Baitul Mal administrators and the community, and strengthening coordination between the government, Baitul Mal, and the community.

Strategy of zakat fund collection in Baitul Mal Aceh Tamiang Regency

Purpose – This study aims to find out how the strategy for collecting zakat funds is carried out by Baitul Mal, Aceh Tamiang Regency and to find out how the implementation of zakat fund collection in Baitul Mal, Aceh Tamiang Regency.
 Method – The research method used is qualitative research, using data collection techniques through observation, interviews and documentation. The results of this study indicate that: First, socialization of zakat collection is through education providing understanding to the community of prospective muzaki. Second, the creation of a zakat collection unit (UPZ), which is an organization formed by the Amil Zakat Agency at all levels with the task of collecting zakat to serve muzakki. Third, the opening of the zakat receipt counter, namely so that more people pay zakat, donate, and give alms. Fourth, opening a bank account to make it easier for muzaki to pay zakat. Fifth, direct zakat collection is to make it easier for muzakki to pay zakat if they do not have time to come directly to give zakat.
 Results – The results of the study show that the implementation of the collection of zakat funds carried out by Baitul Mal, Aceh Tamiang Regency, firstly online collection, second zakat collection unit, third zakat pick-up service and fourth paying directly to Baitul Mal.
 Limitations – This study has limitations in terms of strategies for collecting zakat funds which still tend to be few.
 Practical Implications – As a practical implication, the results of this study can increase zakat literacy and become input for the government, especially zakat institution organizations in encouraging zakat fund collection strategies in Baitul Mal Aceh Tamiang.

THE ACCOUNTABILITY OF ZAKAT AL-FITR MANAGEMENT BY RELIGIOUS FIGURES AS ÂMIL AL-ZAKÂT

This article aims to find out how accountability for zakat management is carried out by community leaders or Kiai who do not have documentation in funding and distribution. To answer this, this paper uses the case study approach as one of the approaches in qualitative research, which is in the excavation of data using interview and observation instruments. The result of this study is that three perspectives of accountability, accounting, and functional perspectives have been fulfilled in the management of zakat by religious figures (Kiai) while the perspective of the accountability system consists of five characteristics, two of which cannot be fulfilled by Kiai as zakat collector (âmil al-zakât) is about the presentation of written data and the publication of data. In other words, internally what Kiai does in the management of zakat is very accountable, this cannot be separated from the integrity of science and spirituality of Kiai. But, in terms of external accountability loaded with document and neat presentation of data, Kiai cannot fulfill it. This is because the period of management of zakat al-fitr is very short (even within a matter of hours) and the target of zakat distribution has been real and known together.

PERAN LEMBAGA AMIL ZAKAT DALAM MENOPANG PEREKONOMIAN MASYARAKAT TERDAMPAK COVID-19

The Amil Zakat Institution is a zakat management organization that is fully formed by the community and confirmed by the government. LAZ is an institution formed by the community which has the task of assisting the collection, distribution, and utilization of zakat. The research method used to discuss the role of the Amil Zakat Institution in Supporting the Economy of Communities Affected by COVID-19 is a qualitative research method. From the research, it was concluded that the economy of the people of East Java after the COVID-19 pandemic experienced a decline, due to loss, vacuum, and the limited activities and livelihoods of the community due to the pandemic where there were restrictions on all community activities which ultimately also affected the community's economy. The projection of the East Java DD program in helping support the community's economy is to increase the realization of ZIS fund collection through programs, online promotions, MPZ partnerships, so that they can bring more benefits to the community, increase public awareness to share, channel ZIS funds through LAZ so that effective distribution, and increasing the human resources of managers and partners of DD Jatim for the creation of professional and maximum ZIS fund management

APLIKASI PENDIGITALAN DALAM PENGURUSAN KEWANGAN DIKALANGAN INSTITUSI PENGURUSAN ZAKAT DI MALAYSIA DIGITALIZATION

Digitization is a critical component of increasing Malaysia's economic stability. Digitization is now used in many fields, including education, banking, health, and zakat, among others. The Covid-19 pandemic, which began at the end of 2019, has resulted in more aggressive digitization implementation to combat the virus's spread. In line with the importance of zakat as a source of revenue in the Islamic economy, zakat institutions have begun to improve the quantity and quality of zakat collection and distribution services. There are now several new methods for collecting and distributing zakat that remain within the framework of Islamic law, in addition to leading the way. The Zakat Institution believes that digitalization services will benefit Muslims. The purpose of this research is to identify the current scenario of zakat institutions in terms of digital technology adoption. The study was conducted qualitatively using documentation sources, reports from zakat institutions, previous studies on zakat digitization, and research on the websites of Malaysian zakat institutions to review the digitalization approach used by Malaysian zakat institutions. According to the study's findings, technology adaptation in zakat implementation in Malaysia is in line with the development of IR 4.0 technology. The study's findings also demonstrate the role of institutions in adopting technology, as well as the role of technology in strengthening Islamic finance, particularly zakat.