Zakat Recipients Research Articles

Zakat Distribution for Women the Prostitution Victim as the Concept of Riqab

There are eight groups of zakat recipients and one of them is the riqab which is interpreted as a slave. The textual meaning of the riqab is no longer relevant today considering that slavery no longer exists. So that is the reason that the asnaf riqab is indirectly removed. This needs to be considered again so that the distribution of zakat can be evenly distributed to the eight asnaf. The current interpretation of the meaning of the riqab can be interpreted as human trafficking which is related to this, namely victims of sexual exploitation or prostitution. So the question is how to interpret the riqab for women who are victims of prostitution. This research is qualitative research in the form of a library research with data collection techniques, collecting and reading literature related to this research. The results of the research show that in this context the riqab is interpreted as a person who is shackled by social and religious beliefs, so that this problem includes women who are victims of prostitution. As the distribution of zakat for asnaf riqab does not give him the right to tamlik zakat assets, but rather to redeem the money for his automatic release to his master. Likewise, it is applied to the meaning of the riqab of prostitution victims, that zakat funds are used for rehabilitation with the aim of providing guidance so that the mustahik can get out of their shackled status.

Maqashid Sharia Analysis of Community Perceptions in Determining Zakat Fitrah Recipients

In order for the distribution of zakat to be done correctly and fairly, it should be paid through an official amil zakat appointed by the government or from the community (private institutions). This research aims at two things, namely: (a) the perception and practice of the community in determining zakat recipients and (b) maqashid sharia analysis of community perceptions in determining zakat recipients. This research uses descriptive-analytical approach by describing, describing the practice of paying zakat fitrah to orphans, Quranic teachers and widows analyzed from Maqashid Sharia. Research data: First, field data through observation, interviews, documentation studies. Second, literature data by reviewing various literatures to collect and analyze data. In general, the community pays their zakat to Quranic teachers, orphans, and widows because of the factor of not being trustworthy in the amil zakat management, displeasure with the amil zakat management and orphans, Quranic teachers and widows have a burden of family needs and their economic conditions are difficult. This is in accordance with Maqashid Sharia at the level of hajiyyah (needs that must be met) because some are included in the category of the poor who are entitled to receive zakat.

Dakwah melalui Distribusi Zakat dan Dampaknya pada Implementasi Keagamaan Muallaf di Indonesia

This study explores the level of Islamic practice for Muallaf assisted by the Zakat Management Institute (LPZ) in Indonesia, which receive zakat funds. In addition, this study will also analyse the relationship between the level of zakat distribution and the level of religious practice, with the main focus on using the allocation of zakat funds to strengthen faith and practice Islamic values. This study uses quantitative methods involving as many as 135 converts as respondents. The descriptive statistical method describes the impact of zakat distributed by LPZ to asnaf Muallaf as zakat recipients. The results of this study indicate that the level of distribution of zakat and religious practice is positively related and shows high coefficient values of 4.45 and 4.63. Then, if viewed based on the correlation between the distribution of zakat and spiritual preparation for converts, it is significantly high. Therefore, the Zakat Management Institute (LPZ) can optimise the empowerment of zakat for converts.

Analysis of the role of zakat, infaq, shadaqoh and wakaf in the Dompet Dhuafa institution, East Java as an effort to alleviate poverty in the community

Purpose – This research was conducted because poverty and income inequality are still one of the problems that are often faced by the Indonesian people. Where poperty in question is one of the problems of the Indonesian nation which is very important, especially when there is a sharing of condominiums such as the global crisis which mainly affects food and an energy crisis. One of the things wer can see is the bgigh price of oil which will have an impact on poperty, especially in Indonesian. The formulation of the problem in this study is how the role of zakat, infaq and sadakah as a solution in alleviating poverty. The purpose of this study is that we can find out how the role of zakat, infaq and sadakah in alleviating poverty Method – The type of research that the author uses is descriptive qualitative. While data collection from this research is by way of observation and interviews Results – The results of this study indicate that the existence of zakat, infaq and sadakah can be used as a solution in alleviating poverty and income inequality, it can be seen that the existence of productive zakat programs can help zakat recipients in improving their economy. Limitations – this research has limitations in terms of the number of research informants, further research can expand information from various regions who receive zakat, infaq and hadaqah through dhuafa wallets. Practical Implications – this research is a recommendation for government policy to develop programs through social institutions and zakat institutions in order to reduce poverty.

Productive Zakat As An Alternative Islamic Social Financial Instrument In Community Economic Empowerment Reflection Of The Covid-19 Era

The Muslim population that has great potential in giving zakat is Indonesia. One of the functions of zakat is as a social fund that can be used to overcome social problems such as poverty that occurs in society. Of course, an appropriate formulation is needed to utilize zakat assets to overcome these social problems. Among the efforts is to build a paradigm that the use of zakat must be productive, educational, and economical so that in the end, zakat recipients (mustah}iq) will leave the mustahiq zone and will automatically enter the mandatory zakat zone (muzak). Productive zakat is giving zakat that can make recipients produce something continuously through the zakat assets they have received. This program can not only help underprivileged people. However, it can also enable people who have been economically deprived and have always been zakat recipients to change their position to become muzakki. This research describes productive zakat and its empowerment in Indonesia. Apart from that, we also found that productive zakat is very powerful in playing its role as one of the sharia financial instruments in Indonesia in empowering and alleviating poverty through the philanthropic institutions that support it.

ZAKAT FUND MANAGEMENT STRATEGY FOR MUSTAHIK WELFARE MAQASHID SHARIA PERSPECTIVE

The purpose of this study is to explain the Management Strategy of Zakat Funds towards Mustahik in the Perspective of Maqashid Sharia Case Study at Baznas Samarinda City Prov. East Kalimantan. With the formulation of the problem: 1. What are the indicators used to identify Mustahik Faqir and Poor Groups who are entitled to receive Zakat funds? 2. How is the impact of acceptance and Zakat on Mustahik from the Faqir and Poor groups in the Maqashid Sharia perspective? This research is qualitatively descriptive with a sociological approach, data collection methods are observations, interviews and documentation at Baznas Samarinda City. Data analysis techniques are reducing data, presenting data, and drawing conclusions. The results showed that the Management Strategy of Zakat Funds Towards Mustahik in the Perspective of the Maqashid Sharia Case Study at Baznas Samarinda Prov. East Kalimantan. namely, the program is channelled into 5 programs: Samarinda Smart, Samarinda Healthy, Samarinda Empowered, Samarinda Berdakwah, and Samarinda Care by covering the fields of Economy, Health, Education, Da'wah, and Humanity. Indicators of zakat recipients used to determine the mustahik zakat categories of poor and poor, namely: a. Home/residence ownership index by looking at the condition of the house (roof, floor, walls), whether the family owns a house or not, the source of residential lighting. b. Ownership of assets including assets owned by families or individuals, local transportation owned, and facilities in accessing news/information. c. Income by looking at sources of income not exceeding 1,000,0000 and not having savings / high-value goods. The impact of the distribution of zakat funds on the welfare of mustahiq from the poor and poor groups in the maqashid sharia perspective is that the distribution of zakat funds is carried out in the form of consumptive zakat fund assistance, with this mustahiq program can increase their income which the percentage level of success is 80 per cent (%) as evidenced by surveys by Baznas Samarinda and information reports from the results of mustahiq businesses that experience profits and can meet their basic needs. Mustahiq has been able to independently change the status of mustahik to munfiq or muzakki through business capital assistance and business equipment assistance that has been provided by Bazas Samarinda City.

STUDENT’S PERCEPTION TOWARDS SERVICES QUALITY OF ZAKAT DISTRIBUTION IN EDUCATION ISTITUTION

The distribution of zakat in Malaysia should be able to reduce poverty in society and help zakat recipients in fulfilling their needs. The study is to know about student’s perception towards services quality of zakat distribution. The purpose of this research is to determine the level of student’s perception towards services quality of zakat distribution and to determine the relationship between tangibles, reliability, responsiveness, assurance and empathy towards student’s perception on zakat distribution. A student’s survey questionnaire was utilized as the primary research instrument for this study. The questionnaire for this study consisted of 35 items in three parts that were Part A, Part B and Part C by using the 5 Likert scale. This study involved students in all department at Polytechnic Ungku Omar (PUO) which are from 3rd to 5th semester who receiving zakat in session December 2021 until June 2023. Descriptive analysis for 255 respondents was obtained from questionnaire based on mean of the main research variables. The overall mean of student’s perception is 4.2840, tangibles is 4.0980, reliability is 4.3080, responsiveness is 4.2100, assurance is 4.2820 and empathy is 4.3040. The study shows that medium relationships among responsiveness, reliability, assurance and students’ perception towards services quality of zakat distribution. Therefore, the institution should improve all service quality to gain stronger relationship such as by sending staff to attend courses to be more open in solving problems, training staff to have more skills and be prepared to face the zakat contestants, provide classes and instructors for new staff to be more vulnerable knowledge related to zakat. Thus, students will feel trust and relying solely on the institution. Lastly, the researchers need to expand the number of respondents in order to know more results about zakat perception among students and including more institutions.

The Role of Zakat Institutions in Achieving the Sufficiency Level for Zakat Recipients

The Role of Zakat Institutions in Achieving the Sufficiency Level for Zakat Recipients

Implementasi PSAK 109 Tentang Akuntansi Zakat dan Sedekah/Infak Studi Kasus pada Badan Amil Zakat Nasional di Tanah Datar, Sijunjung dan Sawahlunto

The application of PSAK 109 concerning the accounting of zakat and alms / infaq in entities whose main operation is to collect and distribute zakat is very important. With the application of PSAK 109, it is hoped that the public's trust in the existing zakat management organization will increase, so that people prefer to distribute their zakat to zakat management organizations rather than issuing it personally directly to zakat recipients. The potential for zakat in Indonesia is very large, but it is not the same as the zakat collected by OPZ. This study aims to determine how the accounting treatment at BAZNAS Tanah Datar Regency, Sijunjung Regency, Sawahlunto City, and what the implications of the application of PSAK 109 on the performance of the collection and distribution of the three BAZNAS. This research belongs to the type of qualitative research, especially case studies. This research involved 3 cases, namely BAZNAS Tanah Datar, BAZNAS Sijunjung, and BAZNAS Sawahlunto. The results of this study show that the three BAZNAS still have not implemented PSAK 109 as a whole, and for BAZNAS Sijunjung, the application of PSAK 109 is still far from the accounting treatment according to PSAK 109

Zakat Management in Efforts to Alleviate Poverty in the Galang Island Community, Batam City

This article discusses the role of zakat governance in efforts to alleviate poverty in the community of Galang Island, Batam City. Galang Island is an area that faces significant challenges in overcoming poverty. This research uses a case study method with a qualitative approach. Data was obtained through in-depth interviews with zakat managers, zakat recipients and related parties. The research results show that good zakat governance has a positive impact on poverty alleviation through efficient zakat collection and distribution, transparency in the management of zakat funds, and empowerment of recipients through productive programs. Obstacles include a lack of public awareness and the need for Islamic financial education. This study provides guidance for the government, zakat amil institutions, and the community in developing effective zakat governance strategies.

Nisab of Zakat and Zakat Contribution: A Conceptual Model

Zakat distribution has a positive correlation with its collection. Thus, a higher collection of zakat will positively impact the distribution amount and reach a bigger pool of zakat recipients. However, some external constraints in its collection could likely have an adverse impact on its collection, especially the effect of the macroeconomic factors. It becomes crucial when the increase in the price of gold (one of the primary commodities used as a nisab benchmark for zakat in Islam) is claimed to negatively influence the collection and allocation of zakat to the respective recipients. Therefore, this study aims to investigate whether the high and low value of nisab due to the fluctuating price of gold in the world market could negatively influence the zakat collection and indirectly affect all the recipients, especially the poor and needy. In achieving this aim, this study will utilize a structured self-administered questionnaire to study the awareness of Muslims on the nisab of zakat and its influence on their zakat payments. It is still relatively rare to find any research on the awareness of the nisab of zakat and its relation to the zakat contribution. One past econometric study concluded that a higher nisab leads to a lower zakat collection. The findings of this proposed study could complement that previous study and hence be justifiable due to its significant impact on the recipients of zakat (asnaf) as the main stakeholders.

Peran Job Description Terhadap Kinerja Karyawan Pada PT. Domas Sawit Inti Perdana

Zakat Management Details the Management of Zakat Given from an Institution to Prospective Zakat Recipients Required in Distributing Zakat. To ensure that the practice of zakat is in accordance with sharia principles, the management of zakat distribution is carried out. In this research, the author tries to make research and analysis regarding the management of zakat distribution at the North Sumatra Regional Unit PLN Baitul Mall Foundation which includes planning, organizing, distributing zakat, as well as monitoring the validity of muzaki when receiving zakat, such as the validity of muzaki in terms of where one lives and the family. , and education. The results of this study will show that the North Sumatra Regional Unit PLN Baitul Mall Foundation has become a leading organization for distributing ZIS (zakat, infaq, and shadaqoh) in the PT PLN (Persero) environment in order to make mustahik become muzaki.

GOVERNANCE ISSUES IN MANAGING ZAKAT FUNDS

Technically, zakat means a fixed proportion of wealth collected from the rich individuals to help the poor and in need so that the recipients purify their hearts from the feelings of envy, jealousy and anger towards the rich. It is the third pillar of Islam that address the economic inequality gap in a Muslim society, and its importance is indicated by the fact that it is not only mentioned at least 58 times in the Quran, but the potential recipients of zakat are clearly identified. The main responsibility of managing the collection and distribution of Zakat funds is on the state governments that have set up designated zakat institutions to perform this important religious responsibility. To ensure that the zakat institutions dispense their responsibilities in the best way possible without fear or favour to assist the poor and the underprivileged, there is a need for a proper zakat management system with good governance practices that properly incorporates the attributes of transparency, accountability, efficiency and fairness. A well-managed zakat institution with proper governance will not only instil public confidence and trust in these institutions but serve the objectives of zakat as ordained by Allah in the Quran. This paper deliberates on the issues of governance in the collection and distribution of Zakat Funds at selected Zakat institutions in Malaysia. It highlights some important governance issues that need immediate attention for Zakat institutions to dispense their responsibilities in a more transparent and efficient manner. The current mode of administration of zakat funds has significantly contributed to these issues. Some solutions are suggested to address the highlighted issues in view of improving the transparency and efficiency in administrating zakat funds at these official zakat centers.

Peran Yayasan Baitul MALLPLN dalam Meningkatkan Perekonomian Mustahiq dalam Penyaluran Dana Zakat

Distribution of zakat funds to develop the mustahiq economy is an act of charity in Islam where zakat funds are distributed to people who qualify as mustahiq (zakat recipients) with the aim of improving their welfare and economy. This process can be explained as, Mustahiq Identification The first step is to identify the person or family who qualifies as mustahiq. Mustahiq are individuals or families who meet the criteria of Islamic sharia and need financial assistance to meet their basic needs. Zakat Calculation Zakat is one of the religious obligations in Islam which orders Muslims to give a portion of their eligible assets to mustahiq. The distribution of zakat is based on calculating a certain percentage of assets subject to zakat. Distribution of Funds. After the zakat funds have been identified and calculated, the next step is to distribute the funds to the mustahiq. This can be done in various ways, including providing direct assistance, providing business capital, providing skills training, or providing interest-free loans.

Digitalisasi Pemberdayaan Melalui Dana Zakat Produktif Untuk Mengatasi Kemiskinan Di Kota Surabaya

. This research aims to analyze the role of digitalization of productive zakat distribution by Baznas Surabaya to overcome poverty in the city of Surabaya. The aim of distributing zakat funds is not only consumption assistance, but also improving the productive economic conditions of zakat recipients. To achieve this goal, in facing current developments, it is necessary to digitalize the distribution of productive zakat funds appropriately. This type of research is qualitative research using a field approach (field research), with the hope of being able to photograph the effectiveness of digitizing the management of productive zakat funds. The results of this research show that digitizing the proper distribution of zakat funds can be carried out in a creative, productive way, namely distributing zakat that cannot be directly used or spent by mustahiq. So that its utilization makes it possible to have an economic impact on mustahiq by coaching and mentoring through digital technology

Manajemen Pendistribusian Zakat di YBM PLN Unit Wilayah Sumatera Utara

In distributing zakat, zakat management is required which details the management of zakat given from an institution to prospective zakat recipients. Management of zakat distribution is carried out to make it easier for Amil to be directed in terms of zakat distribution in accordance with sharia principles. In this research the author tries to make research and analysis regarding the management of zakat distribution at the North Sumatra Regional Unit PLN Baitul Mall Foundation which includes planning, organizing, distributing zakat, as well as monitoring the validity of muzaki when receiving zakat, such as the validity of muzaki in terms of residence and family. , and education. The results of this research will show that the North Sumatra Regional Unit PLN Baitul Mall Foundation has become a superior ZIS (zakat, infaq, shadaqoh) management institution that is trustworthy, professional and transparent within PT PLN (Persero) in empowering mustahik to become muzaki.

DETERMINATION OF POVERTY USING MULTI-FACETED MEASURES: EVIDENCE FROM ZAKAT APPLICANTS

Background and Purpose: Poverty, despite being a multifaceted concept, is commonly measured in either absolute or relative monetary terms. However, it can also be measured subjectively, as people form perceptions on their relative income, welfare, and life satisfaction. Poverty measurement based on objective indicators such as official poverty lines is often used to orient and prioritize policy actions. However, such ‘standard’ poverty measures based on household consumption or income aggregates have several shortcomings. This objective indicator does little to inform policy makers about public preferences. The main goal of this paper is to investigate multifaceted poverty measurement by combining objective and subjective measures to provide useful insights into poverty in Malaysia. In addition, this study explored the multifaceted poverty incidence among the low-income household from the perspective of zakat applicants.
 
 Methodology: Data was collected using a survey and interviews of zakat applicants under the category of poor and needy in the State Islamic Religious Council (SIRC) of Melaka, one of the states in Malaysia. Three poverty measurements, i.e., Poverty Line Income (PLI), Haddul Kifayah and Subjective Poverty Index (SPI), are utilized in this study.
 Findings: The PLI and Haddul Kifayah are categorized as objective poverty measures, while SPI is categorized as a subjective poverty measure. The different measures of poverty would produce different analytical results that, in turn, call for a different set of policy interventions.
 
 Contributions: These findings point to the needs of tailor-made strategies for the society to cope with multifaceted poverty.
 
 Keywords: Multifaceted poverty, objective poverty, subjective poverty, poverty measurement, zakat recipients.
 
 Cite as: Othman, A., Mohd Noor, A. H., Abdul Rasool, M. S., & Kasim, E. S. (2023). Determination of poverty using multi-faceted measures: Evidence from zakat applicants. Journal of Nusantara Studies, 8(TI), 62-86. http://dx.doi.org/10.24200/jonus.vol8issTIpp62-86

Responsibility as the Spirit of Zakat Accounting Practices: Islamic Ethnomethodology Study

This study aims to reveal the local cultural values of zakat fitra accounting practices. This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study indicate that there is a value of responsibility behind the accounting practice of distributing zakat fitra. This value is reflected through the actions of the amil zakat, who use data from the government, data and advice from residents about citizens who are entitled to receive zakat fitra, amil zakat coordinators who distribute zakat not only to less fortunate citizens but amil officers who are by the Shari'a Islam. As well as the decision of the amil to distribute zakat funds three days before Eid al-Fitr. It is intended that zakat recipients can use these funds to meet their needs. In the Islamic culture of Gorontalo, the value of responsibility is often advised through the expression (lumadu) "eya dila pito-pito'o" meaning God does not close his eyes. This phrase means that whatever we do, Allah is always watching.

Optimizing Zakat Fund Distribution and Utilization in the Implementation of Sustainable Development Goals (SDGs)

This study aims to examine the optimization of the distribution and utilization of zakat funds in the implementation of the Sustainable Development Goals (SDGs) by the National Amil Zakat Agency (BAZNAS) of Kediri City. The purpose of this study was to analyze the effectiveness of the zakat fund management program in achieving sustainable development goals in the City of Kediri and to identify the factors that influence the success of the distribution and utilization of zakat funds. This research uses a qualitative approach with a case study method. Primary data was collected through in-depth interviews with related parties such as BAZNAS administrators, zakat recipients, and the community involved in the zakat management program. In addition, secondary data is also collected through related documents such as BAZNAS financial reports and sustainable development program planning documents in Kediri City. The results of the research show that the Kediri City BAZNAS has made various efforts to optimize the distribution and utilization of zakat funds in implementing the Sustainable Development Goals (SDGs). Some of the steps that have been taken include the development of poverty alleviation programs, educational assistance, economic empowerment, and social infrastructure. In addition, BAZNAS also collaborates with various parties, including local governments and other social institutions, to ensure the effectiveness and sustainability of the programs being implemented. This research has an important contribution to make in enriching our understanding of optimizing the distribution and utilization of zakat funds in implementing the Sustainable Development Goals (SDGs).

Pengaruh Literasi Zakat, Transparansi, dan Akuntabilitas terhadap Preferensi Muzakki dalam Memilih Lembaga Zakat

This study aims to obtain empirical evidence that zakat literacy, transparency, and accountability can influence muzakki's interest in choosing a zakat institution. The dependent variable in this study is the preference of muzakki who choose to distribute zakat in state zakat institutions or private zakat organizations. The independent variables in this study are zakat literacy, transparency, and accountability. Zakat literacy, transparency, and accountability are measured using a 5-point Likert scale. The population in this study are all muzakki who distribute zakat at zakat institutions. Based on the simple random sampling method, the samples obtained were 56 samples that met the criteria. The analytical method used is multiple linear regression analysis. The results of the study show that zakat literacy and accountability have a significant effect on muzakki's preferences in choosing zakat institutions, while transparency has no significant effect on muzakki's preferences in choosing zakat institutions. Muzakki's preferences are dominated by distributing zakat at the nearest mosque and distributing it directly to the recipients of zakat.