Zakat Agency Research Articles

THE ISLAMIC COMMUNICATION STRATEGIES OF THE NATIONAL AMIL ZAKAT AGENCY (BAZNAS) MAKASSAR IN PUBLIC SERVICE

<p><strong><em>This study aims to identify the Islamic communication strategies implemented by the National Amil Zakat Agency (BAZNAS) Makassar and to assess the community’s response to this communication model. The research utilizes Islamic communication theory, which is grounded in the Quran and Hadith, focusing on the morality of the communicator, the content, and the ethics of communication. The study adopts a mixed-method approach (qualitative and quantitative). Descriptive analysis was conducted throughout the research process to draw conclusions. The results reveal that the Islamic communication strategies applied by BAZNAS Makassar adheres to the core functions of Islamic communication, which include conveying information, socializing, reminding, guiding, motivating, and convincing the public about the importance and benefits of zakat, infaq, and alms (ZIA). Furthermore, the delivery of messages incorporates the principles of qaulan ma'rufan, qaulan kariman, qaulan maysuran, qaulan balighan, and qaulan sadidan, along with other Islamic communication ethics. The impact of this approach has led to high levels of public satisfaction with BAZNAS’s communication methods and models, which are perceived as effective in conveying Islamic values. This model has also increased public trust in the transparency and accountability of ZIA management in Makassar City, thereby enhancing community participation. </em></strong></p><p><strong><em>Keywords: BAZNAS Makassar, infaq and alms, islamic communication strategies, zakat management </em></strong></p>

Sistem Pendistribusian Zakat oleh Baznas Kabupaten Langkat Menurut Undang-undang No. 23 Tahun 2011 tentang Pengelolaan Zakat: Studi Kasus di Desa Karang Rejo, Kec. Stabat, Kab. Langkat

UU no. 23 of 2011 concerning zakat management as a complement to the previous law, namely law no. 38 of 1999. This law provides institutional strengthening in integrated zakat management into a unified integrated system. In turn, the National Amil Zakat Agency becomes the only institution holding zakat authority, and the Amil Zakat Institution as a partner in assisting the National Amil Zakat Agency, as well as government oversight as a regulator. The research aims to answer the problem of how the distribution of zakat according to zakat law no. 23 of 2011 in Kab. Langkat. How is the zakat distribution system by BAZNAS Langkat Regency in Karang Rejo Village. What are the factors causing the delays of the BAZNAS distribution system in Langkat Regency. What is the strategy of BAZNAS Langkat Regency to increase the collection and effectiveness in distributing zakat in Karang Rejo Village, Langkat Regency. This research is a qualitative research using a legal sociology approach. The types of data used in this study are primary data and secondary data, secondary data as initial data obtained from primary and secondary legal materials, then followed by primary data or field data obtained from documents and interviews with several Amil Agency officials Langkat District National Zakat. The results of the study show that the National Amil Zakat Agency in Langkat Regency has not run optimally in the distribution of zakat due to several obstacles, one of which is the lack of synergy with the local government in terms of regulations that have an impact on non-optimal distribution.

Sistem Pendistribusian Zakat oleh Baznas Kabupaten Langkat Menurut Undang – Undang No. 23 Tahun 2011 tentang Pengelolaan Zakat: Studi Kasus di Desa Karang Rejo, Kec. Stabat, Kab. Langkat

UU no. 23 of 2011 concerning Zakat Management as a complement to the previous law, namely Law no. 38 of 1999. This law provides institutional strengthening in integrated zakat management into a unified integrated system. In turn, the National Amil Zakat Agency becomes the only institution holding zakat authority, and the Amil Zakat Institution as a partner in assisting the National Amil Zakat Agency, as well as government oversight as a regulator. The research aims to answer the problem of how the distribution of zakat according to zakat law no. 23 of 2011 in Kab. Langkat. How is the zakat distribution system by BAZNAS Langkat Regency in Karang Rejo Village. What are the factors that cause delays in the BAZNAS distribution system in Langkat Regency. How is the strategy carried out by BAZNAS Langkat Regency to increase the collection and effectiveness in distributing zakat in Karang Rejo Village, Langkat Regency. This research is a qualitative research using a legal sociology approach. The types of data used in this study are primary data and secondary data, secondary data as initial data obtained from primary and secondary legal materials, then followed by primary data or field data obtained from documents and interviews with several Amil Agency officials Langkat District National Zakat. The results of the study show that the National Amil Zakat Agency in Langkat Regency has not run optimally in the distribution of zakat due to several obstacles, one of which is the lack of synergy with the local government in terms of regulations that have an impact on non-optimal distribution. Keywords: Distribution of Zakat, BAZNAS Kab. Langkat.

Enhancing Zakat Management: The Role of Monitoring and Evaluation in the Amil Zakat Agency

AbstractCompliance with basic principles such as financial transparency and accountability is needed to manage zakat. Transparency in reporting zakat management will increase Muzakki's trust so that Zakat's receipts will eventually grow. This article analyzes the monitoring and evaluation of zakat management at the amil zakat board of Palopo City. It focuses on financial, management, and quality audits (planning, collection, distribution, administration) and internal compliance audits. The study assesses the performance of these areas by using importance-performance analysis. The findings suggest prioritizing financial audits is crucial for building Muzakki's trust. Additionally, enforcing management audits, planning quality audits, finance, reporting, and internal compliance audits are essential for effective zakat management. Keywords:Evaluation, Importance Performance Analysis, Monitoring, Zakat Management

Analisis Kinerja Baznas Kabupaten Sukoharjo Dengan Metode Balanced Scorecard

The optimization of zakat management requires strong institutional support. One effort to achieve this is by evaluating the performance of zakat management institutions, particularly the National Amil Zakat Agency (BAZNAS). Several performance measurement models have been developed, such as IZN, IDZ, CIBEST, IMZ, ISZM, and the Balanced Scorecard. These models enable a comprehensive and simultaneous performance evaluation of BAZNAS. For example, a previous study analyzed the performance of BAZNAS Sukoharjo using the IZN model, with results indicating a "fair" performance. To build on this research, the present study uses field research with a descriptive qualitative approach, employing the Balanced Scorecard analysis. It measures performance from four perspectives: financial, customer (muzakki), internal business processes, and learning and growth. The results show that the performance of BAZNAS Sukoharjo, evaluated using the Balanced Scorecard, is rated "good" in the financial (zakat fund growth), customer (muzakki), and internal business process (programs implemented) perspectives, with a score of "1." Furthermore, the learning and growth perspective also achieved a "good" rating, with a score of "1." These results indicate that the performance has met the work targets, as well as the institution's vision and mission.

Achieving SDGs Through Sustainability in Amil Zakat Organisations: Are Organisational Capacity and Social Skills Important?

Objective: This study aims to find empirical evidence related to the influence of organisational capability and social capability on organisational sustainability in the Amil Zakat Organisation (OPZ). This study also wants to prove that OPZ's social capability can moderate the influence of organisational capacity on organisational sustainability. Theoretical Framework: Providing professional organisational capacity is a form of OPZ's responsibility to improve the community's welfare through trustworthy zakat management. Thus, achieving organisational goals requires the importance of organisational capacity. Based on the stewardship theory, management is not motivated by individual goals but instead focuses on their primary goal for the organisation's benefit. Method: The methodology used in this study is a quantitative approach and the data analysis was carried out with the Moderated Regression Analysis model. Results and Discussion: The results of the research reveal that both organisational capacity and social capability have a positive influence on organisational sustainability. Furthermore, social capabilities have a positive moderating effect on the effect of organisational capacity on organisational sustainability. The test results show that the moderation in this study is included in the type of quasi-moderation. Research Implications: The results imply that the organisational capacity and social capability of OPZs have an essential role in determining organisational sustainability, where the social capability of amil zakat agencies becomes a determinant to strengthening organisational capacity in supporting the sustainability of amil zakat agencies. Originality/Value: This research provides new insights into the role of organisational capacity and social capability in achieving sustainability in the Amil Zakat Organisation. This study aligned with SDG 1 (No Poverty) by enhancing the management of Zakat funds to improve community welfare.

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.

DETERMINANTS OF ZAKAT PAYMENT: THE VIEWPOINT OF STAKEHOLDERS IN SEREMBAN

Islamic countries widely recognize zakat as a significant means to promote equity in sharing wealth among Muslims. Despite the obligation of Muslims to pay zakat, the total amount collected is considerably lower than the amount acquired through taxes. Thus, this study aims to identify the determinants influencing zakat payment among Muslims in Seremban, Negeri Sembilan. It will provide a better understanding of the factors that shape zakat payment behavior in this district. The data collection method involved a quantitative survey using structured questionnaires administered to a sample of 400 Muslim residents in Seremban. The study utilized a range of statistical analysis techniques, including correlation and regression to examine the relationships between the determinants and zakat payment practice. The study found that convenience is the most significant determinant motivating individuals to pay zakat through zakat agencies. This finding provides valuable insights for zakat agencies, policymakers, and religious authorities in Malaysia to develop targeted strategies to increase zakat compliance behavior among Muslims. These may include improving religious education programs, implementing transparent reporting mechanisms, developing tailored outreach programs, leveraging technology to simplify and streamline the zakat payment process, and collaborating with community leaders to reinforce positive social norms in paying zakat.

Pengaruh Literasi, Religuisitas dan Pendapatan Terhadap Kepatuhan Muzakki dalam Membayar Zakat Pertanian di Daerah Bogor: BAZNAS KAB.BOGOR

The National Amil Zakat Agency proposed the establishment of the Mustahik Economic Empowerment Agency as a solution. This organization is tasked with improving the quality of life of the beneficiaries through its programs. The purpose of this study is to examine the impact of literacy, religiosity, and income on agricultural zakat compliance in Bogor Regency. Study utilizes quantitative data from survey conducted on all Muslims who meet zakat nisab in Bogor City. A purposive sampling technique was used in selecting the research sample of 110 respondents. After the questionnaire has been validated, the data was collected and then analyzed using SMART PLS method. The analysis proves that literacy (X1), religious level (X2), and income (X3) have a significant effect on compliance (Y) of muzakki in paying agricultural zakat.

Akuntabilitas Keuangan Berbasis Website Pada Organisasi Pengelola Zakat

One way to apply accountability is through transparency in financial management. Transparency of financial management, especially religious organizations, is an absolute thing to do. Although conceptually and philosophically the source of money from religious organizations is a gift that has been made by every believer sincerely. Supposedly, when the gift has been made which is intended for God, then for whatever reason no accountability is needed. However, human nature is given the freedom to choose to be a good or bad person has given birth to biased behavior when given the trustor responsibility to manage other people's property. So the purpose of this study is to findout how accountability in financial transparency in zakat management organizations. The type of research used in this research is descriptive research with a quantitative approach. The population in this study were all national scale Amil Zakat Agencies and Institutions registered with the Ministry of Religion of the Republic of Indonesia. Determination of the type of sample used in this study using purposive sampling technique, so that a sample of 38 zakat management organizations was obtained. The results showed that the overall financial accountability of OPZ can be said to be quite accountable. This can be seen from the acquisition of the average percentage of disclosure of all components of the financial statements, from 20 OPZs that publish reports.

Synergisticity Of District National Zakat Amil Agency, Zakat Amil Institution And Pati Regional Government In Zakat Management

This research is motivated by the phenomenon of the existence of two groups managing zakat (government and society) making up two large parts of the field of zakat management in Indonesia. The government and its institutions are used as the main focus of zakat collection targets by the National Zakat Amil Agency (BAZNAS) while the general public and private companies are more targeted objects for zakat collectors by the National Zakat Amil Institute (LAZNAS). In terms of legal regulations, the implementation of zakat in Indonesia shows cooperation between BAZNAS and the government to collect zakat funds from government employees to all institutions. However, in reality the results of collecting zakat, infaq and alms are still far below the existing potential, so there is still a need for synergy in various fields for the two groups of zakat managers. The aim of this research is to find out how there is communication synergy, coordination synergy and innovation synergy between the Pati National Amil Zakat Agency, the Amil Zakat Institute and the Regional Government of Pati Regency in managing zakat. This type of research uses qualitative research methods with the researcher as the key instrument in recording and collecting data through interviews, observing, collecting documents from zakat collection institutions and the Pati district government. Meanwhile, data analysis was carried out using an interactive analysis model. The results of this research conclude that 1. The form of communication synergy between the National Amil Zakat Agency of Pati, the Amil Zakat Institute of the Ministry of Religion of Pati and the Regional Government of Pati Regency is carried out formally by invitation or coming directly to the institution, or communicating using a digital platform by prioritizing the context of mutual brotherhood. need in managing zakat. The messages conveyed in the communication process are of high quality because the language is communicative, the message content is needs-oriented and delivered in a friendly manner. Feedback from communication shows support, openness and sincerity as well as high enthusiasm and commitment. 2). The form of coordination synergy is coordination synergy in planning, potential, cooperation in zakat education, distribution, joint program synergy and synergy in reporting. The mechanisms for coordination synergy include goal setting, stakeholder identification, payroll collection. Coordination synergy in monitoring and evaluation by sharia auditors or public accountants. 3). Synergy of innovation is carried out in Strengthening Zakat Regulations including the issuance of Regent's regulations on zakat, the issuance of regional regulations on zakat, b. Institutional strengthening includes the development of new UPZs, collaborative data analysis with religious instructors, routine quarterly coordination with fellow zakat managers, c. Program synergy, including zakat education with socialization and guidance of UPZ, distribution of zakat other than ashnaf 8, distribution of zakat for disaster response

INTEGRATED SOCIAL SERVICES AT SOCIAL WELFARE CENTER IN LEBAK SILIWANGI COBLONG DISTRICT BANDUNG CITY

This research aims to describe in depth the integration of social services in the social assistance program carried out by Puskesos Kelurahan Lebak Siliwangi Coblong Kota Bandung with the use of an integrative social services approach, i.e., coordination of services, cooperation, collaboration, and interprofessional. The results of the research obtained show that Puskesos Lebak Siliwangi has integrated social services into the social assistance program with the Social Services Office of Bandung City, the National Amil Zakat Agency (Baznas) of the city of Bandung, and the Rumah Amal Salman. The integration of services in the social assistance program carried out by Puskesos with the relevant parties has been done well, but there are obstacles experienced, such as inaccuracy of information of the recipients of assistance when communicating with the related parties, lack of special appreciation by the service provider, and no brainstorming in the collaboration carried on. All these problems lie on one focus of the problem, which is the lack of joint evaluation of the service process that has been ongoing.

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.

ANALYSIS OF COMMUNITY DEVELOPMENT ZAKAT PROGRAM AT INSTITUTIONS NATIONAL ZAKAT AMIL AGENCY JAKARTA

The purpose of this research is to find out how the programs conducted by BAZNAS in the Zakat Community Development Division are used to develop the community. This research focuses on the impact the beneficiary community receives through Zakat Community Development (ZCD). Zakat is an act of worship that all Muslims must do. This research was conducted at the Office of the National Amil Zakat Agency (BAZNAS), which is the only official body established by the government based on Presidential Decree No. 8 of 2001, has the task and function of collecting and distributing Zakat, Infaq, and Sadaqah (ZIS) at the national level. This research is qualitative. The primary data source is the Head of BAZNAS. Data collection techniques include interviews, observation, and documentation. Data analysis techniques with data collection, presentation, reduction, and conclusions. Based on the analysis results through interviews and observations made during the research, it can be concluded that the management of the environmental development program has been running by the program's objectives, namely reducing the poverty rate by an average of 3% each year.

The Current Issue of Reporting Zakat in Indonesia: A Critical Analysis

The functions of zakat collection and distribution in Indonesia are carried out by both government and private institutions. Zakat funds hold significant economic development potential. Despite rapid growth in the past decade, the true potential of zakat remains largely untapped. Various factors contribute to suboptimal zakat management in Indonesia, such as ineffective zakat collection organizations, high administrative costs, and ineffective dissemination of information on the importance of zakat payment. This study focuses on the governance of zakat institutions in Indonesia, with a primary emphasis on the National Amil Zakat Agency (BAZNAS) and authorized Private Zakat Institutions (LAZ). This paper is based on a descriptive-analytical method, and it adopts qualitative research for the analysis of the available literature. The research is crucial for building trust, ensuring efficient zakat utilization for poverty alleviation, and enhancing social welfare within the Indonesian context. This research delves into the governance of zakat institutions in Indonesia, primarily focusing on the National Amil Zakat Agency (BAZNAS) (Zakat Institution of the Republic of Indonesia) and authorised Amil Zakat Institutions (LAZ) LAZ (Private Zakat Institutions). Despite official recognition, a lingering lack of trust among some members of the Muslim community necessitates a closer examination of transparency and accountability in zakat collection and distribution. The study aims to assess the reporting practices of zakat institutions, identifying areas for improvement to bolster confidence in the Muslim community. The research holds significance in fostering trust, ensuring effective zakat utilisation for poverty alleviation, and promoting social 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.

SOSIALISASI PEMBERDAYAAN EKONOMI UMKM (PROGRAM PEKANBARU MAKMUR BAZNAZ KOTA PEKANBARU

Socialization of MSME Economic Empowerment of Pekanbaru Makmur Program BAZNAZ Pekanbaru City is an activity that aims to increase the understanding and participation of MSMEs in the Pekanbaru Makmur program organized by the National Amil Zakat Agency (BAZNAZ) Pekanbaru City. Through this socialization, it is expected that MSMEs can take advantage of the Pekanbaru Makmur program to improve the quality of their business and economy. This socialization activity involves various parties, such as MSME actors, BAZNAZ administrators, and other related parties. The socialization methods used include counseling, training, and interactive discussions. It is hoped that through this activity, MSMEs can be more independent in developing their businesses and improving their economic welfare.

Optimizing the Potential of Zakat to Alleviate Poverty Problems and Improve Community Economy in Surakarta City

The purpose of this study is to determine how the potential of zakat through the strategy of collecting and distributing zakat in Surakarta City and to analyze the implementation of the role of zakat in alleviating poverty in Surakarta City. This type of research is field research, while the approach used is qualitative. The research place is at the office of the National Amil Zakat Agency (BAZNAS) in Surakarta City. There are two research sources used, namely primary data and secondary data. Data collection techniques used in this study are observation, interviews, and documentation. Data analysis in the form of qualitative descriptive methods. The results of the study show that the strategy of collecting and distributing zakat applied by Basnaz Surakarta City is to increase the relationship of the Zakat Collection Unit (UPZ). The target of zakat recipients is 8 Asnaf. The role of zakat in alleviating poverty in Surakarta City is realized through humanitarian programs, da'wah, advocacy, a productive economy, education, and health.

Innovation in the Management of ZIS (Zakat, Infaq and Shadaqah) in the Zakat Collecting Unit (UPZ) IAIN Madura

The Zakat Management Unit (UPZ) of IAIN Madura is part of the National Amil Zakat Agency (BAZNAS) of East Java which has implemented excellent programs in increasing rapid development over the last 5 years effectively and sustainably in the social sector, especially in the management of zakat, infaq, and shadaqah (ZIS) funds. UPZ IAIN Madura conducts data collection, and mapping of muzakki (donors) and mustahiq (beneficiaries) to ensure that the distribution of ZIS funds is on target through superior programs in the form of social assistance, education, health, economy, and other basic needs. The research method carried out by this study uses a descriptive qualitative approach with field research techniques through direct observation and interviews with 10 informants, namely the management of UPZ IAIN Madura and several mustahiq. The triangulation carried out is in the form of triangulation of data, theories, and methods. The results of the study show that the management of ZIS at UPZ IAIN Madura is implemented through six flagship programs, namely UPZ Sehat, UPZ Peduli, UPZ Serving, UPZ Sejahtera, UPZ Smart, and UPZ Clean. Innovation in ZIS management is manifested in the form of the use of information technology, applications, and transfer systems in flagship programs, for example, the use of Qris in UPZ Sejahtera, the application of scholarship information technology in UPZ Smart, the use of digital reporting applications in the UPZ Peduli program, health service collaboration in UPZ Sehat, and waste management as a source of funding for social programs in UPZ Bersih.

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.