Zakat Agency Research Articles

Economic Development And Its Measurement

National development seeks to achieve fairly high economic growth, the ultimate goal of which will be to improve the quality of life and welfare for the entire community. Economic growth is interrelated with the process of increasing the production of goods and services in people's economic activities. In other words, growth is a single-dimensional development and is assessed by increasing production output and increasing income. This shows an increase in national income which is reflected by the total number of Gross Domestic Product (GDP). Indonesia, as a developing country, is in the midst of carrying out planned and gradual development, without neglecting the efforts of equity and stability in the face of the Covid-19 pandemic, which has made a number of sources of funds used to maintain public health so that for development and equitable distribution of the people's economy, the government is expected to recover immediately. People's economy slumped. Economic growth is a long-term economic problem and is a fundamental phenomenon in every country today. The process of economic growth has parameters with measurements through GNP, foreign exchange reserves, the balance of payments balance, and others. However, Islam commands humans to uphold justice in all issues related to muamalah, including economic justice. Zakat is one of the pillars in reducing the gap between the rich and the poor. QS At Taubah 60 explains that humans are entitled to receive zakat, the first 4 parties are high priority and the second 4 parties are low priority. Through the Amil Zakat Agency as an official government institution, the portrait of economic inequality can be reduced from year to year. This agency has become a reference for the international community as an innovative and massive agency or institution in helping the people.

Proposing Blockchain Technology Based Zakat Management Model to Enhance Muzakki’s Trust in Zakat Agencies: A Conceptual Study

Objective – This study proposes a conceptual framework of Zakat based management model using blockchain technology with its transparent, secure, auditable, and efficient system in order to enhance the trust in zakat agencies. Design/methodology – This study is based on literature and theoretical reviews. This study took BAZNAS as the model of the Indonesian zakat agency to use Blockchain-based zakat payment on which zakat payers can track the fund allocated to the beneficiaries directly. Results – This research demonstrates the importance of Blockchain and smart contract technologies in zakat management by developing a model that combines zakat management agencies with the components of Blockchain and smart contract technologies. Research limitations/implications – The proposed model can contribute to the sustainability and efficiency of zakat agencies and is in line with the poverty eradication effort in Indonesia.

Education and Concern of Zakat Agencies

<p>This research examined the zakat agencies which concern to the education program. This research used library reserach. The documents used were the ins and outs of zakat agencies that have educational development programs. These documents were taken from the website of zakat agencies both BAZNAS and Dompet Dhuafa (DD). The data taken consisted of information, data, and news related to the alocation of zakat for education, education variations of education program, the type of zakat disbursement, and the path alocation in education. The data analysis was descriptive qualitative analysis. The results showed that BAZNAS gave scholarships from Elementary School – Undergraduate (Islamic Religious Higher Education and Public Higher Education) and in-country scholarships. DD gave scholarships for undergraduate – Post graduate (Islamic Religious Higher Education and Public Higher Education), in-country scholarships, overseas scholarships, middle and high school level, education for teacher and literacy school. Zakat agencies are very varied in the development of education especially in Dompet Dhuafa from upstream to downstream.</p>

THE FUNDRAISING STRATEGY OF ZAKAT IN NATIONAL ZAKAT AGENCY OF EAST JAVA

This study aimed to gain strategy and zakat fundraising strategy evaluation applied at National Zakat Agency of East Java Province. This study used qualitative approach by primary and secondary data collecting. Interviewers of this study who came from different background, which are National Zakat Agency of East Java Province employees and academicians. Finding of this study shows there are three strategies at National Zakat Agency of East Java Province, the strategy is to build an image of an independent and professional institution, creates standardize the working mechanism of the zakat management organization, and build a muzaki and mustahik data base centrally . This study also informs socialization become main reason to increase zakat fundraising at National Zakat Agency of East Java Province.

Analisis Peran Baznas Dalam Melindungi Kelompok Rentan Dan Mengurangi Kesenjangan (Studi Kasus Baznas Kabupaten Mojokerto)

Inequality is one of the problems in Indonesia that cannot be immediately resolved. This condition is exacerbated by the lifestyle of the people who tend to be consumerism, control of the economic sector which is only centered on a group of people and the limitations of the state in realizing its obligations as mandated in the 1945 Constitution. So an institution is needed to help accelerate government programs in alleviating vulnerable groups through programs such as empowerment. and economic assistance. The approach used in this research is descriptive qualitative with a case study method at the National Zakat Agency (BAZNAS) in Mojokerto Regency. How to collect data using interviews, observation, and documentation. Based on this research, it was found that in protecting Vulnerable Groups the efforts made by BAZNAS Mojokerto Regency have so far been good, proven by the criteria for receiving BAZNAS assistance such as KKM, Mustahiq Consumptive, Mustahiq Criterion B, Mustahiq Criterion A. Meanwhile, in reducing gaps in the region Mojokerto BAZNAS Regency cannot be said to be able to reduce the current gap.

Komponen Sistem Pengendalian Internal pada Badan Amil Zakat Nasional (BAZNAS)


 
 
 
 This study aims to evaluate the application of the internal control system in the management of zakat at the National Amil Zakat Agency of Gorontalo Regency. Models and data analysis techniques using descriptive methods and gap analysis, namely by analyzing/evaluating the gap between the implementation of the components of the internal control system of the Zakat Management Organization (OPZ), which consists of the availability of organizational structure, availability of job descriptions, job rotation and periodic leave, availability of documents with printed numbers, availability of separate special accounting divisions, availability of internal auditors, financial statements audited by public accountants. The results show that the internal control system in BAZNAS Gorontalo Regency has been mostly implemented. As for some components that have not been implemented, this is due to understandable reasons.
 
 
 
 

Implementation of a Web-Based Zakat Impact Assessment System (Case Study: Berau District National Amil Zakat Agency)

The National Zakat Agency (BAZNAS) of Berau Regency is a non-structural government institution that manages zakat nationally and was established by the Ministry of Religion in accordance with the Indonesian Presidential Decree No. 8/2001. BAZNAS has the duty and function of collecting and distributing zakat, infaq and alms at the national level. KDZ system is a web-based system managed by BAZNAS which is a component that is interconnected with each other with the function and ability to collect, process, store and convey information to assess the impact of zakat on mustahiqs who receive zakat distribution in the hope that it can reduce the level of poverty in the State of Indonesia. This research was conducted with the aim of analyzing the impact of zakat on mustahiq household income, mustahiq spirituality, and mustahiq household conditions. Data collection in this study used 1 method, namely interviews, with the results of the study showing that BAZNAS Berau District had implemented the KDZ system well.

Implications of Zakat Management on Improving the Welfare of The Poor (Case Study on Indonesian National Zakat Agency (BAZNAS) Gorontalo City)

Poverty is still a problem in Indonesia. Not a few of the Indonesian people are still living below a decent standard of living. In everyday reality, there are still often homeless people and people who cannot meet their basic needs. Poverty becomes a big problem because it impacts the difficulty of accessing education, increasing criminality, and others. A high poverty rate is a form of economic equality. One of the efforts that can be made to create economic equality is through zakat. This study aims to uncover the implications of zakat management at the National Zakat Agency (BAZNAS) Gorontalo city in improving the welfare of the poor. The main problem is described that zakat is a very strategic Islamic Law in alleviating poverty and improving the welfare of the poor. This research is a field study with qualitative descriptive analysis. The approach used is a multidisciplinary approach, namely normative juridical approach, philosophical approach, theological and historical socio approach. The methods used are observation, interview, survey, and documentation. Furthermore, the data obtained is analyzed and displayed deductively and comparatively. The results showed that the implications of zakat management at the National Zakat Agency (BAZNAS) Gorontalo city in improving the welfare of the poor are seen in various innovations rolled out programs that are oriented towards improving the welfare of the poor. Innovation of the program in the form of empowerment of the poor through the utilization of productive zakat distribution, distribution of consumptive zakat, the synergy of zakat management with professional financial institutions, caring for disaster victims, Construction of Livable Houses (MAHAYANI), scholarships for outstanding children and the amaliah ramadhan movement. Keywords: zakat, welfare, the poor DOI: 10.7176/RHSS/11-14-04 Publication date: July 31 st 2021

Pengaruh Sosialisasi Badan Amil Zakat Nasional terhadap Minat Muzaki Membayar Zakat

This study aimed to determine whether the socialization of BAZNAS affects the interest of Muzaki in distributing zakat through the National Amil Zakat Agency of Indragiri Hilir Regency. This research was quantitative. The data were analyzed using a simple linear regression method with the help of the Statistical Product and Service Solutions (SPSS) 23. The results of the data analysis showed the tcount was 20.985 so that, ttable 1.651 < tcount 20.985 with a significance of 0.000 under 0.05. Thus, it concluded that the socialization of BAZNAS on the interest of Muzaki in paying zakat through the National Amil Zakat Agency in Tembilahan City has a significant influence.

Memotret Perlakuan Akuntansi Zakat Sebagai Wujud Akuntabilitas Badan Amil Zakat Nasional (BAZNAS) Gorontalo

This study aims to capture the accounting treatment of zakat based on PSAK 109 at Province, City, and Regency Indonesia’s National Zakat Agency (BAZNAS) in Gorontalo. A qualitative approach with comparative study is designed to explore the holistic reality. The results showed that the National Zakat Agency of Gorontalo Province and Gorontalo City have already referred to the PSAK 109 in their recognition, measurement, and disclosure. Meanwhile, their non-compliance has been found in their presentation and reporting. Meanwhile, the Baznas of Gorontalo Regency and Bone-Bolango Regency have standardized their accountability by still implementing the internal standards regulated by Baznas The lack of skillful human resources has affected the performance of Baznas in the implementation of the PSAK 109. However, BAZNAS has admitted its unstandardized reporting, but claimed it to be still under the regulation format based on the regulation of Indonesia’s National Zakat Agency Number 14 of 2014.
 

MODEL OF MOSQUE AS ZAKAT MANAGEMENT CENTER

The establishment of the National Zakat Agency (BAZNAS) is a form of the seriousness of the government in the management of zakat. According to Law No. 23/2011 on Zakat Management, BAZNAS can be assisted by Amil Zakat Institution (LAZ) in the management of zakat. The government manages zakat professionally and transparently. The serious government in this case is not without reason. This research tries to explore the role of zakat in using zakat not only as mahdhah worship but also as a social instrument. For that, we need a model of the mosque as a center for managing zakat.This research method puts forward the library research approach because it includes qualitative research. The analysis uses a content analysis approach. The mosque model as a center for managing zakat requires a concept comprising four economic pillars of the mosque, The concept of a mosque as an integrated zakat manager requires 4 economic pillars of the mosque namely (1) Foundation based on the basic principles of Islamic economy (2) Level I is the center of economic activity, (3) The Second Floor for the economic institutions of the people such as Sharia Banking, BMT (4) the Mosque itself as a fund repayment of economic activities and economic institutions.

Waqf Literacy of Generation Z in Indonesia

AbstractPurpose - Indonesian people are recorded to have a low waqf literacy index still. In 32 provinces surveyed by the central National Zakat Agency (BAZNAS) and the Indonesian Waqf Board (BWI), only 13 provinces had moderate waqf literacy indexes, and the rest were in a low category. Meanwhile, there is no data related to the waqf literacy index in generation Z. This study aims to determine the waqf literacy index in generation Z case study at students in Faculty of Islamic Economics and Business IAIN Padangsidimpuan.Methodology - The number of samples in this study was 313 respondents. The Waqf Literacy Index is assessed in 2 dimensions: basic knowledge of Waqf and advanced knowledge of Waqf. Data is processed and analyzed by the weighted-average method in which all indicators are considered equally important.Findings - Based on the results of data analysis, it is known that the basic knowledge of the waqf score is very high, while the advanced knowledge of the waqf score is high. Waqf index literacy of generation Z in Indonesia was 83.48.Keywords - Literacy, Waqf, Understanding

Food and Non-food Expenditure Trends Among the Poor and Needy in Kelantan, Malaysia

This article attempts to analyze the food and non-food expenditure among the poor and needy zakat recipients in Kelantan, Malaysia, which holds the lowest quartile of poor population. This study is motivated by the lack of concern in providing the perfect amount of food and non-food items in zakat distributions as a poverty alleviation program for these groups. The difference between food and non-food expenditure that does not reflect the true expenditure among the poor and needy can make poverty alleviation (zakat distribution) ineffective. The Kelantan state was selected because of their achievement of being among the highest zakat fund collectors and distributors (fourth in Malaysia and the highest among the government zakat agencies) (MAIK, 2014). Conversely, the state of Kelantan also has among the highest number of poor and needy in Malaysia (EPU, 2014). A sample of 505 households from the 2014 Household Expenditure Survey (HES) among the poor and needy zakat recipients in Kelantan is used in this study. Descriptive statistics is used to profile the pattern of household expenditure on food and non-food items, expenditure patterns of food and non-food items across poverty status and an estimation of the effects of household characteristics on food and non-food expenditures. Household characteristics include age, region (rural/urban), gender, size, and household head?s marital status. The findings show that the expenditure pattern among the poor and needy is different based on food and non-food items? shares. The result of this study indicates that not all poor and needy in Kelantan spend most of their expenditure on food items. Thus, applying the same higher food items on each poor and needy household would overstate the food expenditure and devalue the cost of non-food items. Therefore, it will create a flawed poverty line which will further create a flawed poverty assessment.

The Measurement of the Effectiveness of Zakat Disbursement in Indonesia

According to Law No. 23 of 2011, Indonesia's zakat management is carried out by 572 entities, consisting of the National Zakat Agency (known as Baznas), Baznas Province, Baznas Regency/City, and Amil Zakat Institution (known as LAZ). One of the purposes of zakat management is to increase the effectiveness in managing zakat. The collection of zakat nationally in 2015-2019 grew 180%, with an average of IDR 6.65 trillion per year. Furthermore, disbursement in 2015-2019 grew 286% with an average of IDR 5.11 trillion. This study measures the effectiveness of zakat disbursement to describe the capacity in channeling zakat. Data sources were obtained from the National Zakat Statistics for the period 2015-2019. Data analysis by using the formula of the allocation to collection ratio adopted from the zakat core principles. The study results found that the effectiveness of zakat disbursement reached 77% in the Effective category. The highest achievement in 2019 was 85%. LAZ reached the highest level with the Very Effective category (94%). The suggestion is that the effectiveness of zakat disbursement needs to be continuously improved to achieve the Very Effective category. Thus, the purpose of zakat management can be achieved.

Kontribusi Sektor Riil, Sektor Moneter dan Tingkat Inflasi Terhadap Penerimaan Zakat, Infak dan Sedekah di Indonesia

The role of zakat in economic development in Indonesia is increasingly being felt. In addition to the distribution allocation through the appropriate zakat program, it is also necessary to pay attention to the contribution of the zakat revenue. This study aims to analyze the contribution of the Large and Medium Industrial Production Index (IPBS) as a real sector variable while the Return on Assets (ROA) of the Islamic banking industry as the monetary sector and inflation to the receipt of Zakat, infaq, and alms (ZIS) in the National Zakat Agency ( BAZNAS). The analysis technique used is the Vector Auto-Regressive (VAR) / Vector Error Correction Model (VECM). The type of data used is secondary data using monthly data for the period 2011 to 2019. The results of the study show that the real sector has a causal relationship with the ZIS fund collection. Inflation and ZIS revenues have a one-way relationship. Real sector variable shocks responded positively and were very dominant by ZIS revenues compared to the ROA of Islamic banking as well as inflation. The real sector variable is also predicted to contribute the most in raising ZIS funds in the future.

IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 109 TAHUN 2008 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA PENYUSUNAN LAPORAN KEUANGAN (STUDI PADA BADAN AMIL ZAKAT NASIONAL PROVINSI KALIMANTAN TIMUR)

The amil zakat Agency is an institution that has the responsibilty (mandate) of the muzakki to distribute the zakat they have paid to people in need. As a trust holding institutions are required to record every zakat deposit from muzakki and report the zakat management to the public in a transparent and accountable manner in accordance with the Statement of Financial Accunting (PSAK) No. 109 concerning zakat and infaq/alms accounting. Therefore, this tudy aims to examine the pattern and application of zakat and infaq/alms accounting based on PSAK No. 109 at the National Zakat Agency (BAZNAS) of East Kalimantan Province.This type of research is field research is field research using a qualitative descriptive approach. The informants in this study were staff concerned in making the financial reports of BAZNAS East Kalimantan Province. Instruments in data collction used were observation, interviews and documentation. The stages in obtaining the dataused are data reduction, data presentation and drawing conclusions.The results showed that the pattern of preparing financial statements at BAZNAS East Kalimantan Province includes components of balnce reports (financial position reports), reports of change in funds, reports of changes in assets under managemnt, cash flow reports, and notes on financial statements that are in accordance with PSAK 109. Financial reports that are conducted 2 times a year, six months and at the end to the year. The financial statements that are presented are not only physical, but are presented through an application called SIMBA(BAZNAS Management Information System). Where in its application, the financial statements aopplied by the institution have reffered to and are in accordance with PSAK 109 concerning zakat adn infaq/alms accounting/

ANALISIS PENGARUH VARIABEL EKONOMI MAKRO TERHADAP BESARNYA JUMLAH PENERIMAAN ZAKAT DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) PUSAT TAHUN 2014 – 2018

Indonesia actually has very big zakat potensial reaching 217 trilion rupiah. This huge potential is equivalent to 3.4% of Indonesia’s GDP in 2010. The large potential of zakat can be a solution to overcome poverty in Indonesia. One of the factors that influence zakat receipt in indonesia is the macroeconomic factor. However, this potential still tends not to have a positive impact on the macro economy and overall poverty reduction in Indonesia. This study aims to examine the impact of macroeconomic factors in the form of inflation, BI-Rate, Profit sharing ratio,exchange rate and the amount of money in circulation against zakat receipts in the Central national amil zakat agency (BAZNAS). This research is quantitative using secondary data. The data used are sourced from BAZNAS, Bank Indonesia and the Financial Services Authority (OJK) from 2014-2018. Data were analyzed using multiple linear regression. The result of this study indicate that simultaneously, inflation, BI Rate, profit sharing ratio, exchange rate and the amount of money in circulation (M2) have an effect on the amount of zakat receipts in Indonesia. But partially, the ratio for the result is not affects the amount of zakat receipts in Indonesia. In contras to inflamation, the BI-Rate and exchanged rate has a negative and significant effect. Meanwhile, the amount of money in circulation has a positive and significant effect on zakat aceptance in the central national amil zakat agency (BAZNAS) 2014-2018.

Productive Zakat for Community Empowerment: an Indonesian Context

Indonesia is the largest Moslem country in the world. Paying zakat apart from being a means for Muslims to worship, zakat can also become a pillar of the people's economy when the zakat funds are properly managed and handed over to an amil zakat agency, amil zakat institution or an official baitul mal from the government, where if we look at the potential for raising funds Zakat to be managed productively has very good prospects for the economic progress of the people who are included in the category of entitled to receive assistance from this zakat fund. Therefore, the author here examines through this research using a qualitative descriptive method with data collection techniques in the form of documents, such as books or laws and regulations. This research is expected to provide a little knowledge benefit to readers in order to optimize the management of zakat funds into productive zakat which is one of our efforts to improve the level of the community's economy, the author sees that if zakat is managed productively, it can be maximized both in its management and use by the parties. related to being able to make people free from poverty and ignorance so that people who were initially in a mustahik condition so that they rose to become muzakki.

Incentive Zakat Agency Mechanism, a Comparison between Indonesia and Malaysia

The objective of the research is to compare the incentive zakat agency mechanism between Indonesia and Malaysia. In Indonesia, private institutions are permitted to collect zakat and have the agency to support zakat collection, while in Malaysia only state institution collects zakat. To enhance zakat fund collectability, they need agencies located in specific institutions. However, both countries share a similar mechanism of incentive zakat agency allocation. The method of the research is based on a qualitative study. Some respondents are questioned and interviewed on a specific topic of incentive zakat agency mechanism. The result shows that the agency mechanism in private zakat institutions in Indonesia is more flexible than Malaysia. The agency is authorized to get zakat allocation to be disbursed to surrounding zakat recipients and develop the allocation report. On the other hand, a zakat rebate can be a supporting factor for Muslims to pay zakat more in Malaysia than in Indonesia. This is the first study which compare the incentive zakat agency mechanism between Indonesia and Malaysia. Most of previous research does not investigate and compare the zakat incentive.

PERAN PUBLIK FIGUR DALAM OPTIMALISASI PENGHIMPUNAN ZAKAT, INFAQ DAN SEDEKAH DI KABUPATEN TOLITOLI

The role of the zakat agency is very important to restore the trust of the natural community to carry out their obligations as a Muslim. The application of strategies in collecting zakat, infaq, and alms funds is very much needed, one of which is by cooperating with public figures to become marketing media for zakat amil. Public figures are required to provide good education for the community, especially public figures in the field of religion, because many of their activities are public spectacle. Therefore, public figures are expected to be examples for the community because they can influence public decisions in general. This research is descriptive research. Descriptive research is research that seeks to provide a systematic and careful description of the actual facts and characteristics of a particular population. The role of public figures can boost the collection of zakat, infaq and alms funds. Many muzakki claim to know public figures, rather than know their institutions. In fact, some of the muzakki trust public figures more than the amil zakat institutions. Some of these muzakki prefer to pay zakat, infaq, and alms funds through these public figures rather than paying them to zakat, infaq and alms amil funds.