National Zakat Agency Research Articles

Implementation of PSAK 109 Concerning Financial Reporting of Zakat, Donation/Charity Accounting at BAZNAS

The main factor causing the failure to achieve the potential for receiving zakat, infaq and alms in zakat management institutions is the lack of public trust in the management institutions, so that guidelines for preparing financial reports are needed, namely PSAK No. 109 concerning accounting for zakat, infaq/alms. The purpose of this study is to reconstruct the financial report of zakat, infak/alms at the National Zakat Agency (BAZNAS), which can then be seen how the financial report is made by BAZNAS. This study uses a descriptive method which is carried out through observation, data collection and direct interviews with the Head of BAZNAS. This study is intended to look at the concepts of recognition, measurement, presentation and disclosure that occur at the National Zakat Agency, and to provide an overview of the financial report of zakat, infak/alms, which then analyzes the conformity of the financial report of zakat, infak/alms at BAZNAS with the applicable standards, namely PSAK No. 109. The results of this study indicate that transparency and accountability in the financial reports of zakat, infak/alms at BAZNAS have been carried out and analyzed based on PSAK No. 109, which consists of five components of financial reports, namely, financial position report, fund change report, managed asset change report, cash flow report, and notes to the financial reports. The National Zakat Agency has been proven to have carried out the bookkeeping process in accordance with the accounting concept in PSAK Number 109 in terms of recognition, measurement, presentation and disclosure.

The role of Zakat and Fitrah in improving Community Welfare: A Case Study of Baznas Garut Regency

Zakat has great potential to improve the welfare of people in Indonesia, including in Garut Regency. The professional and accountable management of zakat by the National Zakat Agency (BAZNAS) of Garut Regency is expected to encourage an increase in the economic welfare of the community. However, the performance of BAZNAS Garut in this case is not optimal, so the impact on improving public welfare is also not optimal. This gives rise to a critical perspective in society. This study aims to analyze the governance, distribution system, and the impact of Zakat mal and Zakat fitrah distributed BAZNAS Garut in improving the economic welfare of the community. The method used is descriptive analysis with empirical juridical approach and graphic simulation. The results showed that: 1) conceptually and empirically, zakat can increase economic growth and welfare; 2) distribution of zakat Mal BAZNAS Garut consists of consumptive and productive programs; 3) zakat mal has a positive impact on improving economic welfare; and 4) zakat al-Fitr also has a positive impact on improving the economic welfare of the community. However, this study concludes that the management of zakat by BAZNAS Garut is not optimal, so it is necessary to improve performance to realize better welfare.

Management of Zakat Funds in Improving The Community Economy. A Study on The Nationnal Amil Zakat Agency of Merangin District

This research is entitled Management of Zakat Funds in Improving the Community's Economy (Study of the National Amil Zakat Agency of Merangin Regency). The objectives of this research are 1) To determine the strategy for collecting zakat in improving the community economy at the National Amil Zakat Agency in Merangin Regency. 2) To find out the zakat distribution strategy at the National Zakat Amil Agency in Merangin Regency. 3) To find out the utilization of the National Amil Zakat Agency in the Merangin Regency. The research method used is qualitative descriptive analysis with empirical studies and documentation as well as through interview methods. The object of the research is the Merangi Regency National Zakat Agency. The research results show that the fund collection strategy carried out at the National Amil Zakat Agency in Merangin Regency uses two methods, namely a direct fund collection strategy and an indirect fund collection strategy. The fund distribution strategy carried out at the National Amil Zakat Agency in Merangin Regency is still to determine programs with a traditional consumptive distribution model, a creative consumptive distribution model, a traditional productive distribution model, and a creative productive distribution model. Community empowerment carried out by the National Amil Zakat Agency in Merangin Regency is carried out in two ways, namely consumptive and productive.

Performance Of The National Zakat Agency Based On Financial Ratios

This research aims to analyze the performance of BAZNAS Central Lombok Regency based on financial ratios. The type and research approach used is quantitative descriptive. This research uses secondary data from BAZNAS Central Lombok Regency financial reports for 2018-2022. The research results show that the activity ratio value indicates that BAZNAS Central Lombok has effectively distributed Zakat, Infaq, and Shadaqah (ZIS) funds. The turnover ratio shows very high/active performance, whereas the performance of ZIS fund distribution is excellent in time. The efficiency ratio shows that the ratio of collection costs is efficient, the operational cost ratio using the total operational costs divided by total ownership rights approach is inefficient, while the operational cost ratio using the total operational costs divided by total collection approach is efficient, as well as the human resource cost ratio. The amil fund ratio and liquidity ratio show good performance. On the other hand, the growth ratio shows poor performance. Theoretically, this research can be used as a reference for future research. Practically, this research can be a reference material for BAZNAS Central Lombok Regency, which has not yet entirely produced optimal performance and for the Central Lombok Regency government as the regulator so that it can mobilize the community and government officials in distributing zakat to BAZNAS Central Lombok Regency.

AN APPROACH AND STRATEGY FOR INCREASING THE POTENTIAL OF PRODUCTIVE ZAKAT THROUGH SHARIA CROWDFUNDING SYSTEM AND ZAKAT ALLOCATION TO EMPOWER ROHINGYA REFUGEES IN INDONESIA

The exodus of Rohingya refugees in Indonesia has occurred since 2009 until today. The Government of Indonesia has made various efforts to help the Rohingya refugees. Zakat funds have been allocated to fulfill the refugees' basic life requirements. This study employs a qualitative approach, utilizing a literature review to explore the role of zakat-system crowdfunding in collecting funds, explicitly concentrating on programs initiated by the National Zakat Agency (BAZNAS) for Rohingya refugees in Indonesia. Secondary data from prior research, diverse sources, journals, books, and the internet form the basis of this investigation, employing the triangulation technique to ensure data reliability. The findings underscore the vital role of zakat as humanitarian aid for Rohingya refugees, contributing to social justice, equilibrium, guarantees, and safety. However, the existing zakat distribution primarily addresses immediate needs, necessitating long-term empowerment programs for the refugees' independence. A proposed model introduces a crowdfunding zakat system, offering a more efficient and transparent approach to collecting and distributing zakat to those in need. Additionally, the study presents an Integrated Zakat and Waqf Model for Refugees (IZWMR), amalgamating institutional and individual donations into a charity pooling fund. This model prioritizes basic needs fulfillment, entrepreneurship training, and microenterprise development, with cash waqf playing a crucial role in subsidizing profit margins and invigorating refugee businesses. Ultimately, these proposed models aim to elevate the welfare of Rohingya refugees in Indonesia, not only providing immediate relief but also empowering them with the tools for self-sufficiency and independence.

Relevance of Inclusive Finance with Sustainable Development Goals (SDGs) Perspective of Maqashid Sharia

This research aims to find out the right financing scheme so that the implementation of SDGs is more optimal and beneficial for small communities. inclusive financial contributions (zakat, infak and alms) in realizing SDGs and their relevance in realizing SDGs from a sharia maqashid perspective. This study uses a combination of qualitative-quantitative methods and approaches. Quantitative data analysis used is a method of tabulation, composing coding and score of variables. While qualitative data analysis includes the stage of data reduction, presentation and withdrawal of conclusions The results of this study show that the implementation of SDGs is carried out by a joint financing scheme through government and non-government budgets, one of which is through the distribution of zakat. The contribution of zakat in the implementation of SDGs has been carried out by the National Zakat Agency (Baznas) in the form of independence programs, religious education, health and social care. The relevance of zakat in realizing SDGs with Sharia Maqashid is shown in aid programs organized by Baznas such as the Program (1) eliminating poverty, (2) ending hunger, (3) good health and well-being, (4) quality education, and (5) clean water and sanitation relevant to the SDGs Program.

Tinjauan Hukum Ekonomi Syariah terhadap Pengelolaan Zakat Produktif di BAZNAS Kabupaten Bogor

This research aims to analyze the management of productive zakat in Indonesia, specifically by the National Zakat Agency (BAZNAS), from the perspective of Islamic economic law. The method used is literature study by examining secondary data in the form of laws, regulations, books, journals, and reports related to the topic of discussion. The results of the analysis show that the management of productive zakat by BAZNAS is generally in accordance with the provisions of Islamic economic law. However, there are still some weaknesses in the empowerment mechanism that need to be addressed so that the goal of empowering the economy of the Muslim community can be achieved maximally.

Analysis of the Effectiveness of the Distribution of Zakat Funds through the Banjar Sehat Program at the Banjar Regency National Zakat Agency (BAZNAS)

Baznas Kabupaten Banjar has been trusted to manage and distribute zakat funds in order to prosper the community which is insufficient in terms of economy. To be able to prosper the community, especially in the field of health services, Baznas must certainly channel its funds effectively. One of the programs initiated by Baznas Banjar Regency is the Banjar Sehat ProgramThis study aims to determine the effectiveness and distribution of zakat funds through the Banjar Sehat program in Baznas, Banjar Regency. The research used is a qualitative research method by taking the type of field research. Data collection method, the authors conducted interviews. It was then analyzed using the effectiveness measure proposed by Sondang P. Siagian. The results of the data analysis concluded that the distribution of zakat funds through the Banjar Sehat program in Baznas, Banjar Regency, was carried out in two ways, namely active and passive stages. As for the effectiveness of the Banjar Sehat program in its distribution, it can does the program to be effective because it has fulfilled all the elements or effectiveness benchmarks stated by Sondang P. Siagian.

The Effectiveness Of Village Microfinance Financing Program By Baznas In Encouraging The Development Of Micro-Entreprises

This research aims to identify how the implementation of the village microfinance program by Baznas affects the development of micro-enterprises owned by the beneficiaries in BAZNAS Maros Regency. The research methodology employed in this study involves a qualitative approach with a descriptive nature. Data collection methods include observations, face-to-face interviews, and documentation. The research findings reveal that the execution of the Village Microfinance program by the National Zakat Agency in Maros Regency significantly contributes to micro-entrepreneurs in enhancing their businesses, especially those facing difficulties in accessing capital. The program also assists micro-entrepreneurs in mitigating the decreased income impacts caused by the COVID-19 pandemic. In addition to financial support, beneficiaries entering the micro-business sector also receive market access support from the BAZNAS Village Microfinance program, aiding them in promoting their commercial products more effectively.

Efektivitas Manajemen Pengelolaan Dana Zakat Dalam Meningkatkan Kesejahteraan Mustahik Di BAZNAS Jakarta

Indonesia has the potential for zakat as a tool to reduce and improve poverty and people's welfare. The management of zakat funds certainly has a very vital role in the success of achieving the benefit of the people. This study evaluates the effectiveness of the management of the optimal distribution of zakat funds so that it can significantly contribute to poverty reduction and better welfare. This type of research is library research conducted using existing literature on the Indonesian National Zakat Agency by collecting data through a literature review of books, notes, and research reports from previous studies. Data analysis techniques were carried out using inductive techniques consisting of data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate: Indonesia's National Zakat Agency has been effective in the management of zakat management, both in planning, organizing, implementing, and supervising.

Measurement Of The Effectiveness Level Of Zakat Distribution a Comparison Between The Zakat Colection Center in Malaysia and the national Amil Zakat agency (BAZNAS) in Indonesia

In Malaysia, the Zakat Collection Center (PPZ) plays a role in collecting zakat in three Federal Territory areas: the Kuala Lumpur Federal Territory, the Labuan Federal Territory, and the Putrajaya Federal Territory. Meanwhile, the distribution of zakat is carried out by Baitulmal. Furthermore, in Indonesia, the collection and disbursement of zakat are carried out by the National Zakat Agency (BAZNAS). This study aims to compare the level of effectiveness of zakat disbursement between PPZ and BAZNAS. This study uses a quantitative method with the Allocation to Collection Ratio formula approach. The data is sourced from the summary of PPZ zakat reports and BAZNAS financial reports. Data were obtained from each entity's website for 2019-2021. The results showed that the level of effectiveness of the disbursement of PPZ zakat was 92%, and BAZNAS was 94%. It shows that the effectiveness of zakat disbursement on PPZ and BAZNAS is in the Highly Effective category. Zakat management entities worldwide need to respond to the results of this research to continuously optimize the effectiveness of zakat disbursement in the Highly Effective category. Thus, the benefit of zakat is genuinely felt by Mustahik

PENGARUH TINGKAT PENDIDIKAN, TENAGA KERJA, PENDAPATAN ASLI DAERAH (PAD) DAN DANA ZAKAT TERHADAP PERTUMBUHAN EKONOMI DI EKS-KARESIDENAN SURAKARTA TAHUN 2016-2021

This study aims to determine the effect of the education level of local original income (PAD) workers and zakat funds on economic growth in the former Surakarta residency 2016-2021. This type of research is a quantitative method with an associative analysis approach. The population used in this study is data from the Central Statistics Agency (BPS) and the National Zakat Agency (BAZNAS) which contain the required variable data. The sampling technique uses saturated sampling technique, meaning that all populations are sampled. Data were obtained from secondary data obtained from the website of the Central Statistics Agency (BPS) to obtain data on education and workforce levels. Data analysis technique was performed using multiple linear regression. The results of the study show that (1) the level of education has a significant positive effect on economic growth. (2) Labor has a significant positive influence on economic growth. (3) Regional Original Income has a significant positive influence on economic growth. (4) Zakat has a significant positive effect on economic growth.
 Keywords: Education Level, Workforce, Regional Own Revenue, Zakat Funds, Economic Growth.

UNDERSTANDING THE COLLETION AND DISTRIBUTION OF ZAKAT DURING COVID-19 PANDEMIC

This research is expected to be able to provide a good understanding of the behavior of zakat collection from the public and how zakat institutions distribute the zakat. This study uses a quantitative method using panel data and samples from five zakat institutions in Indonesia, such as the National Zakat Agency (Baznas), Rumah Zakat, Rumah Yatim, Dompet Dhuafa, and Inisiatif Zakat Indonesia. Furthermore, the ZIS collection and distribution data that will be analyzed is annual data for the period 2018 to 2021. The results of this study show that the performance of ZIS collection has continued to show a positive trend during covid-19 pandemic, which indicates that ZIS receipts from muzakki are not affected by economic conditions. However, there have been a number of changes of ZIS distribution because it need to prioritize asnaf of fakir, misin, and fisabilillah in order to recover economic conditions due to Covid-19.

Accountability and Transparency of Financial Statements of the National Zakat Agency (BAZNAS) of Magelang Regency in Maximizing Zakat Potential

This writing aims to find out how the zakat management system, accountability and transparency of the financial statements of the Amil Zakat Agency (BAZNAS) Magelang Regency. With a good system, can it increase or maximize the potential of zakat collected. Zakat management is a planning activity, which is related to distribution policies to implementation, and coordination in the operationalization of zakat, infaq and alms. The management of zakat must of course be based on the responsibility of the institution or organization that is sharia-compliant with the principles of trust, benefit, objectivity, justice, legal certainty, integration, and accountability.

The Influence of Trust, Religiosity, Income, Promotion, and Quality of Service on the Interests of the Moslem Community in Zakat Through BAZNAS East Kalimantan

This study aims to determine the effect of the variables of trust, religiosity, income, promotion, and quality of service on interest in tithing at the East Kalimantan National Zakat Agency. Quantitative method with SmartPLS is used to test the hypothesis. The research questionnaire was distributed to 100 respondents in the East Kalimantan region. The results of this study indicate that the variables of trust, service quality, income and religiosity have a significant effect on muzakki's interest in paying zakat at BAZNAS East Kalimantan. Meanwhile, the promotion factor has no significant effect on the interest of the muzakki in zakat at BAZNAS East Kalimantan. These findings are useful for zakat managers, especially BAZNAS East Kalimantan, to focus development on factors that have a significant effect on interest in paying zakat at BAZNAS East Kalimantan.

A Combination of Audit Opinion and Sharia Compliance in Increasing Zakat (Charitable Alms) Donor Trust in the National Zakat Agency (BAZNAS) Makassar, Indonesia

The purpose of this study is to determine the combination of audit opinions and Sharia compliance in increasing donor trust in the National Zakat Agency (BAZNAS) in Makassar, Indonesia. The type of research used is qualitative research with a phenomenological approach method. Informants include BAZNAS, donors, sharia financial practitioners and religious figures. This research is located at the BAZNAS office and Makassar City area, Indonesia. The results found that the combination of audit opinion and sharia compliance is a complementary examination instrument. Sharia compliance audits complement what is missed and not detected by conventional financial audits, resulting in a more comprehensive report picture of BAZNAS Makassar’s financial performance. The impact is able to build public legitimacy / recognition that BAZNAS Makassar is worthy as an authority institution in carrying out zakat management, help ensure that zakat management is carried out professionally, give a positive signal to donors that BAZNAS Makassar has integrity in zakat management, realize transparency commitments, increase the value of accountability as a zakat fund manager and lastly build a positive reputation and image in the community. Zakat institutions that seek to build and maintain the trust of the community and stakeholders are likely to receive greater social support and funds in Zakat fundraising. Trust is a major factor in increasing zakat receipts at BAZNAS Makassar. A positive audit opinion and sharia compliance predicate are a combination of instruments that contribute to increasing BAZNAS Makassar’s zakat receipts. The implications of this study provide recommendations to zakat management institutions and philanthropic institutions that have not carried out audit activities to start implementing. For those who have implemented to remain consistent continue. Audit activities are very helpful for zakat institutions and philanthropic institutions to build public recognition and trust. Furthermore, maximizing the use of digital information technology to realize the optimization of transparency and openness of public information.

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.

Analisis Nilai Kontribusi Bantuan Kemanusiaan Palestina Badan Amil Zakat Nasional (BAZNAS) Tahun 2018-2021

Since the Jews declared the establishment of the state of Israel in the Palestinian territories in 1948, Indonesia has been part of the party opposing the Israeli occupation and supporting the Palestinian people's efforts to gain their right to independence. In terms of humanitarian assistance, zakat, infaq and alms management institutions are increasingly promoting various humanitarian aids, one of which is the Indonesia’s National Zakat Agency (BAZNAS). This study aims to analyze the value of the contribution of zakat, infaq and alms funds by BAZNAS for humanitarian aid in Palestine. The sampling method used in this research is purposive sampling. Data is described using descriptive analysis. The results of this study indicate that the value of the contribution to the distribution of ZIS funds for Palestinian humanitarian assistance carried out by BAZNAS in 2018-2021 is volatile. The largest distribution of zakat funds for Palestinian humanitarian aid occurred in 2018 which was 2,531,430,175.00. While the largest infaq and alms funds occurred in 2021, which amounted to 597,268,865.00. The factor that causes this fluctuation in the level of distribution is because the value of distributing Palestinian humanitarian aid depends on the pattern of cooperation built by BAZNAS with other humanitarian institutions.

Keikutsertaan Dana Zakat dalam Pengentasan Kemiskinan di Indonesia

The Indonesian government through the National Zakat Agency (BAZNAS) has issued various programs in an effort to alleviate poverty in Indonesia. Puprose: The Indonesian government through the National Zakat Agency (BAZNAS) has issued various programs in an effort to alleviate poverty in Indonesia. Methodology: This study aims to test the effectiveness of the zakat fund distribution programs by BAZNAS on poverty levels in Indonesia. In this study, the approach taken was a quantitative descriptive method using the EViews (Econometrics Views) analysis tool 10. This research uses OLS (Ordinary Least Square) method. Research using Secondary Data in the form of Monthly data for the period 2011-2019. Results: This study found that zakat distribution programs in the social and educational sectors have a significant negative effect on poverty levels in Indonesia. Keywords: 1. Baznas 2. Poverty 3. Zakat