Zakat Agency Research Articles

The Strategies of Enhancing Zakat Education in Indonesia

Starting zakat education needs to be pursued as early as possible, continuing at the stages of youth and adulthood, and applying it in old age. Implementing the strategies in zakat education is a long journey. This study describes the strategy used by the National Zakat Board (BAZNAS), as the only Indonesia government zakat agency in improving zakat education in Indonesia. This study uses a descriptive qualitative approach, describing the stages in implementing zakat education. BAZNAS in carrying out its role collaborates with the experts in education to further increase zakat literacy in society. The strategy in educating the public about zakat requires support from all parties, be it the government, educational institutions, and the community itself.

An Analysis the Financial Performance of BAZNAS

This research aims to measure and analyze the financial performance of the Klaten Regency National Amil Zakat Agency in 2019-2022. Performance measurement in this research uses the efficiency ratio, amil fund ratio and growth ratio issued by BAZNAS. Data obtained from the Klaten Regency BAZNAS financial report for 2019-2022. Research data collection techniques use observation and documentation techniques. The method in this research is descriptive quantitative using simple linear regression analysis. Model testing was carried out with SPSS version 25.0 software. Statistical testing in this research uses the classic assumption test which consists of the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Then proceed with the R2 coefficient of determination test. The results of statistical analysis have fulfilled most or all of the relevant classical assumptions. Meanwhile, the results of the analysis of the coefficient of determination (R2) are 0.564 or 56.4%, which explains that the Ratio variable (Efficiency, Capital Funds and Growth) has an influence on the dependent variable of financial performance effectiveness, while the remaining 43.6% is caused by other factors.

PRODUCTIVE ZAKAT DISTRIBUTION OF BUILDING VILLAGE MODEL TO INCREASE MUSTAHIQ INCOME

This study outlines the productive zakat distribution model, with the assisted village model developed by the National Amil Zakat Agency of Karanganyar Regency, which is expected to be able to convert mustahiq into munfiq or even muzaki more effectively and efficiently. BAZNAS or other zakat institutions have never done this model, so it is essential to examine its effectiveness, if it has a positive impact then this model needs to be developed by other institutions/agencies engaged in similar fields. This research is included in the type of field research with qualitative descriptive methods. The primary data in this study was obtained from the Head of Distribution and Utilization of BAZNAS Karanganyar, his Volunteer team, and Mustahik. Secondary data in this study was sourced from the 2020-2021 Karanganyar Regency BAZNAS Accountability Report and other relevant documents. Data collection techniques in this study are interview, observation and documentation techniques. The results showed that the distribution of productive zakat with the assisted village model was very effective, as evidenced by increasing income, developing mustahik businesses and being able to create jobs while increasing production and sales.

Does Financial Technology Increase The Efficiency of Zakat Management Organizations or Other Factors?

<p><em>The purpose of this research is to analyze the efficiency of Zakat Management Organizations (ZMO) in utilizing financial technology to increase the collection and distribution of Zakat. Data was obtained from 4 social finance organizations that utilize financial technology: National Amil Zakat Agency (NAZA), Nahdathul Ulama (NU Care), Dompet Dhuafa, and Rumah Zakat between 2018-2019. The methodology used an efficiency approach with the Data Envelopment Analysis (DEA) tool. Operational variables are total operating and socialization costs as input variables, while Zakat’s entire collection and distribution are the output variables. The results are the 4 ZMOs based on Financial Technology, such as NAZA, NU Care, Dompet Dhuafa, and Rumah Zakat, indicate that NU Care is the most efficient ZMO with a score of 1.00 throughout 2018-2019 because it can decrease input costs and optimize output due to its large mass base and volunteer programs up to the village level. Meanwhile, other ZMOs experience inefficiency with a score below 0.60, which occurs due to the use of disproportionate inputs and outputs due to ZMOs having multiple roles and a relatively equal ZMO donor base, which causes competition among ZMOs. Hahslm Analysis proves that optimizing ZMO input and output is by using resources in a balanced way by minimizing costs and maximizing income, which is an important factor outside financial technology.</em></p>

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.

Pengaruh Social Marketing Terhadap Keputusan Berdonasi Yang Di Mediasi Oleh Kepercayaan Donatur Pada Badan Amil Zakat Nasional Provinsi Kalimantan Selatan

The aim of this study is to examine and analyze the direct and indirect influence of Social Marketing on Donation Decisions mediated by the Donor Trust at the National Amil Zakat Agency of South Kalimantan Province. The research location is at the National Amil Zakat Agency of South Kalimantan Province (Baznas Kal-Sel). The research sample of 100 respondents who were randomly selected (random sample sampling) with the characteristics of respondents is the Baznas Kal-Sel muzakki who is active in 2023 and lives in South Kalimantan. Questionnaires are used for data collection and data processing to test hypotheses and SEM-PLS to analyze the data. The results of the study prove that Social marketing has a significant effect on the decision to donate, Social marketing has a significant effect on donor trust, Donor trust has a significant effect on the decision to donate. Social marketing has a significant indirect effect on donation decisions mediated by donor trust. Keywords: Social Marketing, Donor Trust, Donation Decision

INCOME TAX AND ZAKAT: A QUR'ANIC AND LEGAL PERSPECTIVE AND IT'S EFFECT ON STATE REVENUE

This study aims to identify and describe the Qur'anic perspective on Income Tax and Zakat; know and describe the Perspective of Law Number 36 of 2008 concerning Income Tax; and know and describe the effect of tax on income and zakat on state revenue quantitatively. This research uses descriptive method with qualitative and quantitative approaches. This research was conducted at the Office of the Director General of Taxes Regional Office and National Amil Zakat Agency Bandung City and Sumedang Regency, with interview data collection techniques, and secondary data, namely data obtained from data processing from related agencies. The data analysis technique used is a qualitative approach with data triangulation and a quantitative approach with statistical analysis in the form of multiple regression. The results showed that first, based on the Qur'an, zakat is part of the fourth pillar of Islam. The relationship that occurs because of zakat is not only the relationship of Habluminallah but also the relationship of Habluminannash; second, the perspective of Law No. 36 of 2008 concerning Income Tax is part of the state tax, where the tax is used for the benefit of the state. Third, based on quantitative results obtained income tax and zakat funds affect state revenue with an influence contribution of 94.9% while the remaining 5.1% is influenced by other factors.

Word of Mouth or Online Services: What is the Best Determinant of Muzakki’s Preference in Selecting Zakat Agency?

The number of national-level zakat institutions has decreased since the implementation of Zakat Law Number 23 of 2011, indicating a more organized zakat administration. Nevertheless, in reality, many muzakki still opt not to distribute their zakat through the existing Zakat Management Organizations (OPZ) in Indonesia. Instead, they prefer to directly give zakat to their chosen mustahik. Despite the importance of paying zakat through zakat institutions, it is crucial to comprehend individuals' preferences in this regard. The main objective of this study is to investigate the factors influencing muzakki's preferences for zakat institutions, including trust, word of mouth, and online services. The research is based on empirical data gathered from 132 respondents in Central Java. Multiple linear regression was employed to test the study hypotheses. The findings reveal that all the examined variables, namely trust, word of mouth, and internet services, significantly influence muzakki's choices for zakat institutions. Further analysis indicates that among these factors, online services play the most significant role in shaping muzakki's preferences. The limitation of the study lies in the research sample where Indonesia consists of 34 provinces and only 1 province is involved in this study. This study presents a summary of the relevance of online services in zakat institutions, as previous research on muzakki preferences on zakat payment has never included online service factor.

Faktor Faktor Yang Mempengaruhi kualitas laporan keuangan Dan Dampaknya Terhadap Minat Membayar Zakat

This study aims to determine partially the effect of transparency and accountability on the quality of financial reports and their impact on intention to pay zakat. The type of research used is descriptive and associative research. The variables used transparency, accountability, quality of financial reports, and intention to pay zakat. The location of the research was carried out at the National Amil Zakat Agency, South Sumatra Province. The population used is 104 respondents. The sample used is saturated sample. The data used are primary and secondary data, as well as data testing using validity and reliability tests. The analysis technique used is descriptive statistics and inferential statistics (normality test, multicollinearity test and heteroscedasticity test) and the coefficient of determination test (R²) as well as path analysis and hypothesis testing (t). Research data processing was assisted by the SPSS version 25 computer program. The results of the study can be concluded partially (t test) showing that partially accountability affects the quality of financial reports. While transparency has no significant effect on the quality of financial reports. Accountability and quality of financial statements have a significant effect on the intention to pay zakat. Meanwhile, transparency has no significant effect on the intention to pay zakat

Software Defect Prediction For Quality Evaluation Using Learning Techniques Ensemble Stacking

This research aims to improve the software quality and effectiveness of zakat management by the National Amil Zakat Agency (BAZNAS) through the development of a software defect prediction model (SDPM). We used machine learning techniques and ensemble stacking approach on the "Masjid Tower" dataset containing 228 records and 34 attributes. The preprocessing process involved label encoding, feature selection with Pearson correlation, standard normalization, and the use of SMOTE to handle data imbalance. We performed hyperparameter tuning with grid search CV on Machine Learning algorithms such as Ada Boost and Gradient Boosting. The results showed that the ensemble stacking approach with a combination of Gradient Boosting, Ada Boost, Decision Tree, Bayesian Ridge, and LightGBM meta learner algorithms provided high accuracy with R2 score reaching 0.97, MAE of 0.037, and MSE of 0.006. This finding proves that the ensemble stacking approach is able to overcome the problem of software defects with accurate prediction results, provide useful guidance in the management of zakat and other software applications, and has the potential to improve software quality and the effectiveness of BAZNAS in managing zakat.

Counseling of Zakat Management in Daarul Ilmi Islamic Boarding School Cipeundeuy

The zakat management system according to Law (UU) Number 23 of 2011 is categorized into two, the first is an institution created by the Government, namely the National Amil Zakat Agency (BAZNAS) and the second is an institution built on the initiative of the community or association, namely the Amil Zakat Institution (Lembaga Amil Zakat) LAZ. The zakat law stipulates that LAZ which is formed at the initiative of the community by assisting the collection of zakat, its distribution, utilization, and formation must obtain permission from the minister or an official appointed by the minister. Article 38 of the Zakat Law emphasizes that the management of zakat by the community must go through a mechanism that has been regulated, so it is not permissible to establish an Amil Zakat body without the permission of the authorized party (government). The Daarul Ilmi Integrated Islamic Boarding School as one of the foundations located in Cipeundeuy, West Bandung Regency has a zakat empowerment program that has been implemented for 5 consecutive years. This service aims to see whether this institution is in accordance with the Sharia and zakat laws in its management or not. In principle, the management of zakat is in accordance with Sharia rules, but there are still shortcomings in the licensing aspect, namely, this institution has not registered as a LAZ. Extension activities and assistance to human resources (HR) in Islamic boarding schools are very necessary to achieve the desired goal, namely, the legality of the Zakat Management Institution. It is hoped that after obtaining legality, the management of zakat, infaq, and alms can be developed and gain the trust of the wider community, so that the benefits of zakat can be felt by people in need, especially for students and the community around Islamic boarding schools.
 Keywords: legality, zakat management, Islamic boarding school

Sistem Informasi Akuntansi Pengeluaran Kas Pada Badan Amil Zakat Nasional (BASNAS) Provinsi Jawa Timur

The government has established and formed a special institution that handles zakat, infaq and shadaqah funds. The presence of Law No. 23 of 2011 has regulated the centralization of Zakat management and is completely carried out by the state. With the presence of this Law, it is hoped that the potential for zakat can be realized in large amounts, and the management system can be known with certainty. The National Zakat Amil Agency (BAZNAS), which is the main institution that carries out zakat management, is expected to be able and capable of collecting zakat funds as optimally as possible and able to provide open and transparent accountability to muzakki and the community in general. With good management and transparency, muzakki will have a higher level of trust in BAZNAS as a place to distribute Zakat. Management of public finances in the form of zakat, infaq and shadaqah (ZIS) must be carried out carefully, precisely and cautiously. A good financial management system by public institutions including the National Amil Zakat Agency (BAZNAS) reflects the ability and performance of these institutions in managing funds sourced from the community. If the performance produces good results, the community will increasingly receive trust and trust in managing public funds, in this case Zakat, Infaq and Sadaqah (ZIS) funds from Islamic financial sources.

Causes of Low Collection and Utilization of Zakat at the National Amil Zakat Agency of Polewali Mandar Regency

Zakat has two dimensions in the life of Muslims, the first is the dimension of worship because zakat is an order from Allah SWT and Rasulullah for Muzakki, and the second dimension is the human aspect because zakat has a connection with social and economic values. Zakat can be one of the alternatives in alleviating poverty and encouraging the economy of the community and even the State, which is given to Mustahik. Especially for the people of Polewali Mandar Regency, the potential for zakat in Polewali Mandar Regency is quite large, but the management has not been maximized so that the function of zakat cannot have a significant impact on society. The purpose of this research is to identify and provide solutions to the causes of the non-optimal management of zakat in Baznas KabPolewali Mandar. This type of research is qualitative and phenomenological approach, and normative combined with the literature. The results of this study show that some of the causes of the low management of zakat in Baznas Kab. Polewali Mandar are due to the lack of a legal system, low public awareness, lack of UPZ, lack of digitalization of zakat, topographical factors, and Amil's professionalism. By identifying the causes and providing solutions to Baznas Kab.Polewali Mandar is expected to be able to contribute more to the community in optimizing zakat.

Penerapan Sistem Akuntansi Penerimaan Kas Pada Badan Amil Zakat Nasional Provinsi Jawa Timur (Laporan Kegiatan Kuliah Kerja Lapangan)

The amil zakat agency in preparing financial statements must be guided by the Statement of Accounting Standards (PSAK) 109 concerning the accounting of Zakat, Infaq, and Alms (ZIS) which was ratified on April 2010 and became effective on January 1, 2012. PSAK 109 regulates the recognition, measurement, presentation and disclosure of Zakat, Infaq, and Alms (ZIS) transactions. One of the discussions in PSAK 109 Today's technological progress is accelerating, requiring various groups to continue to make changes, especially in meeting information needs. Get it fast and akura. Fast and accurate information will help in planning, control and decision making. One of the needs of information management is financial information that is actually packaged practically with the help of computers. In today's era, computers are tools that can support the progress of the company. Computers can help solve problems in management, computing, data security, system creation, and decision making, and nowadays computers are increasingly used by all kinds of companies, not only big ones but also small ones are starting to use them. Many companies use computers to process company accounting data. "The use of computers in accounting offers enormous benefits in terms of data preparation, master data entry, and financial reporting transactions" (Yuswanto, Leo Sanjaya Hanafi, 2013: 258), so computers are an important tool for creating systems. Cash on the balance sheet is the most important activity because almost every transaction made by the authority or involving a company or with an outside party affects cash According to Martini (2012; 180)

Analysis of Accounting Information Systems of Cash Receiving and Disbursement At The National Amil Zakat Body Of North Sumatra Province

Cash is the most liquid asset and prone to theft or fraud, so a good cash receipts and disbursement accounting information system is needed so that the company's financial reports can be trusted. . Therefore, every company must develop an accounting information system for cash receipts and disbursements so that the company does not lag behind which will cause losses for the company itself. This study aims to determine the implementation of the cash receipts and disbursement accounting information system at the National Amil Zakat Board of North Sumatra Province and to determine the problems in implementing the cash receipts and disbursement accounting information system. This type of research is descriptive qualitative research. The type of data used in this study is a type of qualitative data, with data collection techniques carried out using documentation and interviews. The results of this study indicate that the application of the cash receipts and disbursement accounting information system carried out at the Amil Zakat Board of North Sumatra Province has been able to support daily operational activities. The problems in implementing the cash receipts and disbursement accounting information system at the National Amil Zakat Agency for North Sumatra Province, namely; Inadequate components of the accounting information system, such as documents related to cash receipts and disbursements, cash receipts and cash disbursement accounting information systems that are not yet fully computerized and there is still a merger of treasurer and finance functions.

Optimalisasi Pengelolaan Dana Umat Pada Masyarakat Melayu

The purpose of the research is to knowing the role of the National Amil Zakat Agency and to find out how much public trust in institutions that manage people's funds other than BAZNAS. This research was conducted using descriptive qualitative methods. To get this information, it can be done with several techniques, one of which is through observation activities, direct interview activities or dialogue processes carried out and through documentation studies so that all information can be obtained properly. Regarding the technique in processing the data, it is done by reducing the data and then presenting it and drawing conclusions according to the research carried out. As a party that has broader authority over other zakat collection bodies and institutions, the role of BAZNAS is very important and vital, especially in ensuring collaboration and cooperation between stakeholders. Then examine in general that many people do not trust amil zakat institutions or bodies so that much of the distribution is made directly to people who receive the zakat rather than being distributed to existing amil zakat bodies.

Development Of Zakat Distribution In The Disturbance Era

Along with the increasing number of publications in the field of digital zakat, it is necessary to study and research related to zakat management to obtain general concepts that are used as policy standards by zakat management practitioners and national zakat regulators that aim to provide knowledge about zakat management in an easy, flexible, transparent and right on target manner. This study is field research that observes actual events in society and aims to describe the state or status of a phenomenon using empirical legal research methods and an interdisciplinary approach, namely sociological and ethnographic studies. The results of this study state that the correct distribution of zakat requires an understanding of its fiqh, which is based on the arguments contained in shari'a texts that are explored through a linguistic approach (al-qowâid al-lughawiyyah) as well as an objective shari'a approach (maqâshid asy-syarî'ah). In addition, collecting zakat funds by national amil zakat agencies and institutions in Indonesia must be by the times and technology as an alternative that will make it easier for muzakkī's to meet their needs.

Good Amil Governance (GAG) and Efficiency of Zakat Institution in Indonesia

This study aims to analyze the implementation of Good Amil Governance (GAG) in zakat management organizations (OPZ) and the efficiency of zakat distribution in Indonesia. This study uses a qualitative method with a literature study approach through secondary data tracing in the annual reports of zakat management organizations, journals, books and the official website of OPZ in Indonesia. The results showed that most of the OPZ had implemented the GAG principles thoroughly. In addition, the problem of inefficiency in the distribution of zakat in Indonesia has been overcome by the National Amil Zakat Agency (BAZNAS) through the issuance of the decision of the chairman of BAZNAS No. 33 of 2019 through identification of the Mustahik Identification Number (NIM). This research is expected to have implications for improving the application of governance and coordination of zakat distribution by OPZ in Indonesia.

The Influence of Religiosity, Trust and Income on Muzakki's Interest in Paying Zakat to Institutions

Zakat is a form of material social worship, has a strategic and decisive position. However, there is a gap between the potential of zakat funds and the reality of collection due to the lack of public awareness.This study aims to empirically test the variables in the research that have been formulated in the formulation of the problem, namely whether there is an influence between religiosity, belief, and income on muzakki's interest paying zakat in BAZNAS Pangkalpinang city. The sample population used is 100 respondents. The data used in this study are primary data with validity test, reliability test, classical assumption test (normality, autocorrelation, and heteroscedasticity), F test, t test, and multiple regression analysis. Hypothesis testing was carried out with the help of the Statistical Package for the Sciences (SPSS) version 26 software. The result of this study is that religiosity partially does not affect the interest of muzakki in paying zakat, trust partially affect the interest of muzakki in paying zakat, income partially affect the interest of muzakki in paying zakat. Based on the results of the F (simultaneous) test, it shows that of the variable religiosity, belief, and income significance of the influence on the interest of muzakki to pay zakat. Thus the trust variable becomes the most dominant variable on the interest of muzakki in paying zakat at the Pangkalpinang City National Amil Zakat Agency. The implication of the research results is that zakat institutions conduct massive zakat religiosity literacy and improve the image of institutions to be more transparent, productive and contributive.

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).