Zakat Collection Research Articles

Analisis Potensi Pekerja Seni dan Influencer Dalam Menghimpun Zakat Bagi Lembaga dan Institusi Pendidikan:

Islam is a perfect religion, all aspects of life are arranged in such a way as to produce a comprehensive religious system. These Islamic values ​​are referred to as a religious trilogy, namely Faith, Islam, and Ihsan. Among the teachings of Islam that are considered obligatory is zakat which is one of the pillars of Islam. There are many institutions that collect zakat funds through the ZISWAF program (Zakat, Infaq, Alms, and Waqf) which is an Islamic economic concept in order to produce economic balance in society. The vast benefits of zakat have had a significant impact on the progress of world civilization, and this must not only be maintained, but also developed. One sector that benefits from the zakat concept is the world of education, where Muslim scholars are born, and the treasures of scientific heritage are cared for and developed. Education is a challenge of the times, so innovation in maintaining it becomes a necessity, including the need for funding. Efforts to collect zakat by institutions such as LAZ certainly experience many challenges, so it is necessary to do a lot of collaborating with various parties who have the goal of increasing zakat fund collection. This then becomes a question mark, whether the role of art workers can increase the potential of the zakat collection. which in turn can increase funding sources for educational institutions. Through this research, the author examines and analyzes the potential of art workers' gait in increasing the collection of zakat funds, as well as their impact on the world of Islamic education. The study uses a qualitative descriptive method that collects data and information by conducting a literature review and interviews with related institutions which show the influence of the participation of art workers and influencers on the collection of zakat funds by LAZ and philanthropic institutions and educational institutions.

Optimalisasi Peran Teknologi Digital dalam Meningkatkan Penerimaan Zakat Infaq dan Shadaqah

In the process of this digital fundraising strategy activity, an institution or organization must always carry out socialization, education, and promotional activities that are packaged technologically. Where the purpose of implementing this strategy is to increase the collection of Zakat, Infaq, and Shadaqah funds. From the qualitative authorship method that the author uses, the discussion obtained related to the use of digital technology in increasing the acceptance of zakat, infaq and shadaqoh is quite varied. Such institutions actively utilize technology. Among the digital technologies that are quite popular and used in providing information, services and distribution include: website, instagram, tiktok, facebook, twitter and youtube. Almost all of these zakat, infaq and shodaqoh institutions have this account. And with the use of this media is quite effective in raising funds from muzakki and or donors.

Professional zakat fund collection strategies for private employees in Baitul Mal Aceh Tamiang

Objectives – This study aims (1) to determine the strategy in collecting professional zakat funds carried out by Baitul Mal Aceh Tamiang, (2) to determine the implementation of professional zakat fund collection carried out by Baitul Mal Aceh Tamiang
 Method – The type of research used in this study was descriptive qualitative with a normative-juridical approach, with data collection techniques namely observation, interviews and documentation.
 Research Results – The results of this study indicate that: (1) the strategy of Baitul Mal Aceh Tamiang in collecting professional zakat funds for private employees in their environment has been carried out properly, namely by providing zakat education for proppective muzzaki (persons who pay zakat), (2) implementation carried out by Baitul Mal, namely by forming a special zakat collection unit for private employees to make it easier for muzakki to pay their zakat obligations. 
 Limitations – This study has limitations in terms of the relatively small number of research subjects, then the research subjects are people who consistently pay professional zakat.
 Practical Implications – As a practical implication, the results of this study can be used as a reference by the government, especially zakat institutions in encouraging professional zakat fund collection strategies that are in accordance with the behavior of the community in paying professional zakat.

Performance Analysis of BAZNAS Tapanuli Selatan District

This study aims to analyze the performance of BAZNAS in South Tapanuli Regency in optimizing the collection, distribution, and utilization of zakat. The research method uses a descriptive qualitative approach with data collection techniques using interview and observation techniques. The subjects in this study were BAZNAS administrators in South Tapanuli Regency. The results of this study indicate that the performance of zakat collection, BAZNAS South Tapanuli Regency has two strategies, namely a socialization strategy by making a decree Zakat Management Unit to collect zakat among the community and an appeal strategy by making an appeal to coordinate with the treasurer of each Regional Apparatus Organization (OPD) to distribute professional zakat to BAZNAS. In the performance of zakat distribution, BAZNAS South Tapanuli Regency distributes zakat in two forms, namely consumptive zakat and productive zakat. In the performance of zakat utilization, BAZNAS South Tapanuli Regencyempowering productive zakat, namely providing business capital assistance in the form of revolving fund loans. Revolving fund loans are given to MSME group mustahik and fostered farmer groups.Keywords: Performance, Optimization, BAZNAS

Exploring the predictors of zakat compliance in the community of farmers

Zakat plays an important role in reducing poverty. This study scrutinizes the influence of individual factors as proxied by attitude, subjective norm, and perceived behavioral control, demographic factors as proxied by Islamic educational background and gender, knowledge of zakat, and religiosity on farmers’ compliance in paying agricultural zakat in Ngawi Regency. Primary data were collected through questionnaires. The population in this study is farmers in Ngawi Regency Indonesia. 100 respondents were selected with a sampling technique carried out through purposive sampling. The result of Partial Least Squares Structural Equation Modeling (PLS-SEM) shows that attitude has no significant influence on zakat compliance. On the other hand, subjective norms, perceived behavioral control, Islamic educational background, knowledge of zakat, and religiosity have a positive influence on zakat compliance. This study indicates that gender is proven to have a negative influence on zakat compliance. This research contributes to providing valuable insight for zakat institutions to establish zakat collection policies based on individual perspectives.

Faktor-Faktor Yang Mempengaruhi Kemiskinan Per Provinsi Di Indonesia Dalam Perspektif Islam

Indonesia, which is a developing country, has a goal to achieve the welfare of the nation. These various goals come from the existence of problems, one of the problems that is still being faced by this country is poverty. Poverty has become a concern for all countries in the world, especially developing countries, therefore poverty alleviation is included in the global action plan that has been agreed upon by country leaders in the world, this project is known as the SDGs (Sustainable Development Goals). This study aims to determine the factors that influence poverty per province in Indonesia based on an Islamic perspective in 2020. This study uses cross-sectional data. The variables used in this study as factors that determine poverty alleviation are education, per capita income, employment, and zakat. The analytical tool used in this study is multiple regression OLS model with Eviews9 software. From the results of the analysis, it can be concluded that all variables in this study have a negative effect on poverty per province in Indonesia in 2020, but only the employment variable has a significant effect on poverty per province in Indonesia. Suggestions that can be taken from this research are that the government can improve the quality of education in Indonesia, including in provinces or remote areas that are difficult to reach, open up wider employment opportunities for the community, and collect zakat funds as much as possible to be managed by authorized institutions so that they can be distributed. equitably to all provinces in Indonesia. It is also hoped that the government can provide financing to the community in the form of waqf so that the poor can start their own businesses which can indirectly open new jobs. The Islamic instrument in this study is zakat, although zakat has no significant effect on poverty reduction, this happens because the distribution of zakat has not been carried out efficiently by official zakat collection institutions because people choose to directly give zakat to the poor and orphaned institutions. If decision makers use Islamic economic instruments as part of the provisions for alleviating poverty, the authors believe that Indonesia will be free from poverty.

Business Zakat Payment Compliance among Small Business Owners in Kedah, Malaysia: Mediation Effects of Awareness and Attitude

Due to the low amount of business zakat collection in Kedah, this study was conducted to determine whether attitude, subjective norms, behavioural control, and awareness affect small business owners' intentions to comply with business zakat payment. One hundred ninety-one small business owners in Kedah participated in this survey. The data was analysed using the Partial Least Squares (PLS) by utilising the SmartPLS 3 software. The study results show a significant association between attitude, subjective norms, behavioural control, and the intent to comply with business zakat payment. However, awareness does not affect a business owner's intention to comply with Islamic law and pay business zakat. It has been discovered that awareness is a mediator between subjective norms and attitudes towards the intention of paying business zakat. Additionally, the attitude was found to mediate between awareness and intention for zakat payment compliance. The State of Kedah Zakat Board can use the study's findings to develop new strategies and strengthen current strategies to encourage small business owners to pay business zakat.

Zakat Produktif: Kebijakan Pengelolaan Keuangan Publik sebagai Instrumen Pengentasan Kemiskinan di Indonesia

This article describes the review of productive zakat as an instrument of poverty alleviation in Indonesia. This research uses a literature research method by studying and collecting the results of previous research that are in accordance with the theme of this study. The results of this study show that productive zakat in poverty alleviation instruments has played a considerable role. In addition to improving the economic life of mustahiq and meeting the needs in worshipping Allah Almighty. In Indonesia, regulations on the concentration and collection of productive zakat have been regulated starting from laws, government regulations to regional head regulations so that the potential for productive zakat as an instrument of poverty alleviation is a necessity. 
 Keywords: concentration, regulation, poverty alleviation, public finance, productive zaka, potential zakat

Zakat Sebagai Sosial Finansial Untuk Pemberdayaan Masyarakat dan Menanggulangi Kemiskinan (Studi Kasus Pada UPZ di Tasikmalaya)

The aim of this research is to see the optimization of the legality of the Zakat Collecting Unit (UPZ) in Tasikmalaya and to analyze the role of zakat as social finance in helping and empowering the community and in alleviating poverty in the community. The method used is a case study with several UPZ objects in Tasikmalaya. The study found that local governments have not seriously promoted the potential of zakat as evidenced by the absence of zakat regulation by local governments. However, in terms of zakat collection, UPZ has been effective and efficient. Then with regard to community empowerment and poverty alleviation, zakat funds should be allocated for productive and labor-intensive economic activities and make mosques the basis for community empowerment.

Management of Productive Zakat, Infaq, Shadaqah Funds Through Linkage Program In Covid-19 Pandemic Era

Optimization of zakat collection will be achieved if zakat management organizations such as BAZNAS Regency need to improve the quality of zakat management by increasing the quality of services, transparency and accountability of financial reports. Distribution of zakat in the form of productive funds by BAZNAZ must be distributed quickly and accurately so that the community, especially those affected by the Covid-19 pandemic era, can be helped. Therefore, the management of zakat management organizations such as the Regency BAZNAS must be able to integrate, interact and innovate the management of zakat funds, productive infaq and shadaqah and program linkage with the government in the Covid-19 Pandemic Era in the Kab. Jember. The purpose of this study is to analyze the model of integration, interaction, innovation, and implementation of the management of zakat, infaq and productive shadaqah funds through linkage programs during the Covid-19 pandemic era. This study uses a quantitative approach (explanatory research) which is strengthened by qualitative (constructive research).

Muzakki and Mustahik’s collaboration model for strengthening the fundraising capacity of Islamic social finance institutions during COVID-19

PurposeThis study aims to examine how muzakki (zakat donator) and mustahik (zakat recipients) collaborated to strengthen the fundraising capability in Islamic social finance institutions (ISFIs) during the COVID-19.Design/methodology/approachThis study uses a descriptive qualitative method in conjunction with interview techniques. Interviews with muzakki of various professions were conducted, as well as data from field documentation, to develop a collaborative model of muzakki and mustahik in strengthening the fundraising capacity of ISFIs.FindingsThe findings indicate that muzakki employed as civil servants, BUMN (state-owned enterprises) employees and entrepreneurs continue to pay zakat through ISFIs and support mustahik, whereas muzakki affected by the COVID-19 pandemic reduce their zakat spending. Consequently, with the collaboration of mustahik and muzakki, a framework can be developed to strengthen the strategy for raising funds for ISFIs. By empowering mustahik with businesses, ISFIs can increase the collection of zakat funds.Research limitations/implicationsThe collaboration model would strengthen ISFI's ability to raise Islamic philanthropic funds and optimize their management. The basis for the regulation is contained in Law No. 23 of 2011 which allows collaboration between institutions and other stakeholders. In addition, the role of ISFIs does not end with the collection and distribution of funds, they also maintain the muzakki and mustahik's cooperation, so a significant role is required in involving muzakki and mustahik for them to collaborate and synergize, as well as improving the quality of human resource from Amil (zakat collector) to implement the strategy.Originality/valueFew studies have been conducted in collaboration with Muzakki and Mustahik to develop models or frameworks for strengthening fundraising capabilities in ISFIs. Most of these studies are illustrative. Through collaboration between Muzakki and Mustahik, this research establishes a new model for enhancing the strategy of Islamic social finance fund raising to establish a sustainable system for ISFIs.

Analisis pengaruh variabel makro dan mikro ekonomi terhadap penghimpunan zakat di Indonesia

Islam is a religion of rahmatan lil 'alamin, meaning that Islam is a mercy and goodness for the entire universe. This study analyzes the influence of macro and microeconomic variables on zakat collection in Baitul Maal Hidayatullah for the period 2016-2021. Macro and microeconomic factors include Gross Regional Domestic Product (GRDP), Poverty, Gold Price, Provincial Minimum Wage (UMP). This study used the kuantitative method with panel data approach with an estimated Generalized Method of Moment (GMM) model involving 30 provinces in Indonesia that already have LAZ Baitul Maal Hidayatullah (BMH) Representatives for the period 2016-2021. The results of this study show that GRDP and Poverty have a significant positive influence, while Gold Price have a negative influence, and UMP have a positive but insignificant influence.

Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis

Purpose - This study investigated the policies over countries, specifically concerning the taxation in its regard with the zakat collection. The aim is to see whether making zakat compulsory helps solving zakat collection problem or not.Method - The study used a descriptive analysis model with a qualitative approach. The range of data collected in 2006-2017 came from nine countries, namely Saudi Arabia, Kuwait, Sudan, Jordan, Brunei Darussalam, Malaysia, Indonesia, Singapore, Pakistan.Result - The results of this study indicate that Sudan, Brunei Darussalam, Singapore and Pakistan follow a mandatory approach while Malaysia, Kuwait, Indonesia, Jordan and Saudi Arabia follow a voluntary approach. It was also found that a mandatory approach attracted more zakat collection as indicated by the zakat collection ratio.Implication - Pointing out that mandating zakat by imposing it through regulations helps collect more zakat payments.Originality - This research specifically contributes to studying the tax system in various countries to stimulate the collection of zakat by using a comparative study.

Strategi Fundraising Digital Dalam Meningkatkan Penghimpunan Dana Ziswaf Program Pemberdayaan Ekonomi Pada Koperasi Syariah Baitul Maal Wat Tamwil

Sharia cooperatives in Indonesia are often called Baitul Maal Wat Tamwil, sharia cooperatives are almost the same as conventional cooperatives where the prominent difference is that baitul maal wat tamwil plays a role in managing zakat, infaq, shadaqah, and waqf funds. If you look more closely at the management of Baitul Maal Wat Tamwil in collecting Zakat, Infaq, Shadaqah, and Waqf funds, it is still lacking, for that it is necessary to implement a digital fundraising strategy in its collection. In the process of digital fundraising strategy activities, an institution or organization must always carry out socialization, education, promotion activities that are packaged in technology. Where the purpose of implementing this strategy is to increase the collection of Zakat, Infaq, Sadaqah, and Waqf funds. In addition, other goals are to improve the image of Baitul Maal Wat Tamwil and help the underprivileged. From the qualitative writing method of the literature that the author uses, the discussion obtained about the methods used in digital fundraising strategies to increase the collection of Zakat, Infaq, Shadaqah, and Waqf funds there are eight methods including, website method, e-mail method, search engine marketing method, social networking method, Islamic bank e-channel method, online website shopping method, e-wallet or electronic wallet method, method of making own application. The hope of implementing this method is to increase the collection of Zakat, Infaq, Shadaqah, and Waqf funds in Baitul Maal Wat Tamwil. So that later Baitul Maal Wat Tamwil will be able to help alleviate poverty and help capitalize on micro and small businesses in Indonesia.

Digital-Based Information System of Zakat Management in Indonesia: Strategies for Increasing Revenue in Fiqh Muamalah Perspectives

This study aims to examine the digital-based zakat management information system and strategies for increasing ZIS fund income from the perspective of muamalah fiqh in NTB and Aceh. This study focuses on using SimBaznas on the loyalty of zakat payments, the cand constraints, and strategies taken to increase zakat payments in the two regions. This is a mixed-method study to obtain more comprehensive, reliable, and objective data. The results showed that the implementation of SimBaznas at Baznas in NTB was only carried out on reporting zakat collection that had been carried out properly, while reports and asset reports had not been well informed in SimBaznas. Meanwhile, in Aceh Province, all SimBaznas features have not been effective. Quantitative analysis shows that the ease of use and availability of facilities and infrastructure does not guarantee a correlation with the implementation of SimBaznas in the two provinces. In addition, the seriousness of the interest of SimBaznas users has an effective effect on the implementation of the system. However, it is certain that the existence of SimBaznas has no significant effect on the loyalty of Muslims in the two provinces. The problem with using SimBaznas is caused by the lack of quantity and quality of IT-based human resources. Therefore, the strategies that can be applied are improving the quality and quantity of SimBaznas IT managers, socializing SimBaznas to the public, encouraging ratifying the law on zakat as a tax deduction, and finalizing the regulation of zakat as PAD in Aceh. Therefore, in the context of fiqh muamalah, Baitul Mal will increasingly contribute to poverty alleviation, economic development, and human resource development in NTB, Aceh, and Indonesia.

Zakat payment from cryptocurrencies and crypto assets

PurposeThis paper aims to examine the existing practice of accepting zakat payments using cryptocurrencies and crypto assets by discussing its Shariah issues.Design/methodology/approachThis is qualitative research in nature, as unstructured interviews with experts in the field were conducted to understand the existing practice regarding zakat on cryptocurrencies/crypto assets while literature on the topic was reviewed to derive conclusions.FindingsIt is found that there are divergent views among contemporary Shariah scholars on the Shariah permissibility of cryptocurrency and crypto assets. As such, by evaluating the existing practices of some companies, this study has concluded that there is room to pay zakat using cryptocurrencies and from investments made on crypto assets. As long as they have been screened and classified as Shariah-compliant, they can be qualified to be part of one’s wealth from which zakat shall be paid. However, the findings of this research shall be subject to the fatwa and rules adopted in the specific jurisdiction in which the zakat payer resides. Laws made by the ruler to benefit the public ought to be considered in upholding the masalih (public interests) of all, which is in line with the legal maxim of “tasarruf al imam manut bi al-maslahah” (the ruler’s decision is dictated in favor of the people).Originality/valueIt is anticipated that the findings of this research will benefit zakat organizations and zakat payers in understanding how they should deal with cryptocurrencies and crypto assets in the collection and payment of zakat.

The Influence of Information Technology on The Payment of Zakat in Melaka

The development of information and communication technology (ICT) has brought various benefits and conveniences to daily affairs. In addition to the communication platform, ICT is an efficient payment medium because it saves cost and time. Zakat institutions are also no exception in applying digital platforms as one of the mediums of zakat payment. Therefore, this study aims to identify the influence of information technology on the payment of zakat at the Malacca Zakat Center (PZM). The study was carried out quantitatively using a survey design with a sample size of 145 people consisting of Muslim residents aged 25 and 56 years old. Questionnaire sets were distributed to respondents in Melaka's three central districts: Alor Gajah, Melaka Tengah, and Jasin. The study results show that the Muslim community knows zakat payment activities. Furthermore, the determining factors studied showed a positive relationship to the payment of zakat in PZM, namely service quality (r=0.352, p=0.01) and information technology (r=0.408, p=0.01). Therefore, the application of efficient service quality and the information technology facilities offered can influence the payment of zakat by the community, further leading to an increase in the zakat collection rate in PZM.

Accreditation Model Zakat Management Organization (ZMO) In Indonesia

The rapid and growing Zakat Management Organization or Organisasi Pengelola Zakat (OPZ) in Indonesia every year has increased in line with the high potential of zakat. However, the zakat collection is still low compared to the existing potential. One of the reasons is the lack of public knowledge about zakat, weak capacity, and the regulatory framework of zakat. Therefore, it is necessary to have an assessment to measure OPZ performance from the aspects of legality and institutions, management, finance, and empowerment. The purpose of this study is to provide an OPZ accreditation rating that has not been done before. This research uses qualitative, exploratory, and content analysis methods. The type of data used is primary data obtained through the interview method by sampling data sources, observation, questionnaires, and Focus Group Discussions (FGD), while secondary data is obtained through financial statements in OPZ 2019 and non-financial statements. The results showed that the overall performance of each OPZ was categorized as good. LAZ Al-Azhar received a score of 87.5 (Accreditation A), LAZ IZI with a value of 84.5 (Accreditation A), LAZ BMH with a value of 83.25 (Accreditation A), LAZ DDII with a value of 74.75 (Accreditation B), and LAZ BAMUIS BNI with a value of 69.5 (Accreditation B). The managerial implications of this research are that all zakat stakeholders can follow and adjust existing regulations and governance, as well as active guidelines and socialization from BAZNAS and the Ministry of Religion related to mechanisms and procedures to obtain the legality of LAZ licensing for unlicensed OPZ.

ZAKAT DISTRIBUTION IN BAZNAS GROBOGAN REGENCY ACCORDING TO LAW NUMBER 23 YEAR 2011 CONCERNING ZAKAT MANAGEMENT (Case Study at UPZ Toroh District, Grobogan Regency in 2022)

The distribution of zakat is the process of distributing zakat that has been collected to mustahik which aims to create equitable community welfare. BAZNAS Grobogan Regency is a national zakat management institution with a large area and the majority Muslim population. So, zakat really needs to get attention seeing its great potential. This writing aims to find out how the distribution of zakat in BAZNAS in Grobogan Regency is evenly distributed and how the distribution of zakat in BAZNAS in Grobogan Regency is from the perspective of Law Number 23 of 2011 concerning Zakat Management. The writing method used is a qualitative method with a sociological juridical approach. Data collection was obtained from interviews with BAZNAS in Grobogan district and UPZ in Toroh sub-district. Then, this data analyzed using regulations on zakat, namely Law Number 23 of 2011 concerning Zakat management. The results of this research are in the implementation of the distribution of zakat, BAZNAS Grobogan Regency formed UPZ (Zakat Collector Unit) that located in each District. BAZNAS Grobogan Regency has 19 (nineteen) UPZ, one of which is Toroh District UPZ. The distribution of zakat in BAZNAS in Grobogan Regency is carried out in accordance in Articles 25 and 26 of Law Number 23 of 2011 concerning Zakat Management. However, efforts are needed in order to optimize distribution in UPZ Toroh District. Thus, the distribution of zakat can reach the indigent mustahik who are the area coverage of the UPZ.

Evaluation of zakat literature: A bibliometric analysis and systematic literature review

Purpose – this study aims to determine previous research trends on zakat, assess the relationship of research collaboration, and identify future research directions.Methodology – It uses 87 articles published between 2009-2020 about zakat indexed in Scopus in Q1, Q2, and Q3. Using a qualitative and quantitative approach, the Bibliometric method and Systematic Literature Review (SLR). This study uses Vos Viewers software and Publish or Perish.Findings – It is known that three sub-themes dominate the research related to zakat: Implementation of zakat in alleviating poverty, zakat compliance, and distribution of zakat funds.Implications – This study implied that regulators can re-evaluate their regulations regarding zakat collection, management, and distribution. This is because they expect researchers, practitioners, and regulators to establish and implement policies for the future.Originality – It identifies three sub-themes that dominate research related to zakat, they are Implementation of zakat in alleviating poverty, compliance with zakat, and distribution of zakat funds.