Amil Zakat Research Articles

Assessing The National Zakat Amil Institution’s Financial Performance Before and During The COVID-19 Pandemic

Abstract This research aims to examine the financial performance differences of the National Zakat Collection Institutions (LAZNAS) before and during the COVID-19 pandemic. In this study, researchers conducted a comparative analysis of LAZNAS's financial performance before and during the COVID-19 pandemic using a quantitative descriptive research approach. The data used are secondary data from the financial reports of zakat collection institutions published on their websites for four periods: pre-pandemic (2018-2019) and during the pandemic (2020- 2021). Data analysis involved assessing LAZNAS's financial performance based on activity ratios (zakat allocation ratio) and growth ratios (growth of zakat). Subsequently, non- parametric tests, specifically the Wilcoxon sign rank test using STATA 17. The research findings indicate that there is no significant difference in the performance of zakat collection institutions based on activity ratios. However, the performance of zakat collection institutions based on growth ratios shows a significant difference, as evidenced by the results of the growth of zakat calculations. This implies that there is a difference in the collection of zakat funds by LAZNAS during the COVID-19 pandemic. Keywords: Zakat ; Financial Performances ; National Amil Zakat Institution ; Covid-19. Abstrak Penelitian ini bertujuan untuk menguji perbedaan kinerja keuangan Lembaga Amil Zakat Nasional (LAZNAS) sebelum dan selama pandemi COVID-19. Dalam penelitian ini, para peneliti melakukan analisis perbandingan kinerja keuangan LAZNAS sebelum dan selama pandemi COVID-19 menggunakan pendekatan penelitian deskriptif kuantitatif. Data yang digunakan adalah data sekunder dari laporan keuangan lembaga pengumpulan zakat yang dipublikasikan di situs web mereka selama empat periode: sebelum pandemi (2018-2019) dan selama pandemi (2020-2021). Analisis data melibatkan penilaian kinerja keuangan LAZNAS berdasarkan rasio aktivitas (rasio alokasi zakat) dan rasio pertumbuhan (pertumbuhan zakat). Selanjutnya, uji non-parametrik, khususnya uji peringkat tanda Wilcoxon menggunakan STATA 17. Temuan penelitian menunjukkan bahwa tidak ada perbedaan signifikan dalam kinerja lembaga pengumpulan zakat berdasarkan rasio aktivitas. Namun, kinerja lembaga pengumpulan zakat berdasarkan rasio pertumbuhan menunjukkan perbedaan signifikan, sebagaimana dibuktikan oleh hasil perhitungan pertumbuhan zakat. Ini mengimplikasikan bahwa terdapat perbedaan dalam pengumpulan dana zakat oleh LAZNAS selama pandemi COVID-19. Kata kunci: Zakat; Kinerja Keuangan; Lembaga Amil Zakat Nasional; Covid-19.

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.

The Effect of Innovation Diffusion Communication on Community Participation in the Kampung Zakat Program, Bunga Raya District, Siak Regency

Low public awareness of the obligation to tithe is one of the motivations and ideas in the emergence of the Kampung Zakat Program. The efforts to develop the Kampung Zakat Program carried out by the government and the people of Bunga Raya District cannot be separated from the participation and active involvement of community members. The main capital in the implementation of the Zakat Village Program is the expertise of the facilitator or amil zakat in communicating and innovating, so as to generate community participation in development and want to participate in activities as well as take part in zakat. The aim of this study was to find out and analyze how much influence innovation diffusion communication has on community participation in the Kampung Zakat Program, Bunga Raya Village, Siak Regency. This research use quantitative research with assosiative design. Data collection techniques by observation, interviews, distributing questionnaires and documentation. Sampling used the slovin technique and a total sample of 98 people was obtained from 4433 total populations from UPZ members of Bunga Raya District and the community involved in the Zakat Village Program. The results showed that from the hypothesis test there was a significant influence between the X and Y variables with a significant value of 0.000 <0.05, and a T valuecount>Ttable (30,677 > 1,985) and the percentage contribution of the variable effect is 90.7%.

The Influence of Infaq and Shodaqoh Fundraising on Donors’ Satisfaction at Lazis MD UIN Jakarta

The fundraising activity conducted by LAZIS MD (Laboratory of Amil Zakat Infaq Shodaqoh of Da’wah Management) was a learning medium carried out by UIN Jakarta students in the Da’wah Management study program, Faculty of Da’wah and Communication Sciences in the Fundraising Management course. It was different from zakat institutions that are official and recognized by zakat institutions in Indonesia. It was called a laboratory because it was a learning medium, not an official institution and was not included in the category of fraudulent institutions. The problem in this laboratory was whether it had given satisfaction to the donors in terms of service, management, and the system. From the issues above, it could be emphasized that the formulation of the main problem in this research was how was the influence of infaq shodaqoh fundraising on donor satisfaction at LAZIS MD UIN JAKARTA? The purpose of this research was to find out if the program could be achieved adequately, could increase donors, and increase donors’ satisfaction. As an analytical tool, this study used a descriptive quantitative method, using a purposive sampling technique, in which the researcher took samples from all donors of LAZIS MD UIN Jakarta who matched their characteristics (100 people). The research instrument used a Likert Scale, to measure attitudes and opinions. The data collection technique used in this study was by filling out a questionnaire. This research provided an answer that donors were satisfied with the fundraising of infaq and shodaqoh carried out by LAZIS MD UIN JAKARTA. It could be proven by obtaining a score of 88.33% which of the 100 people who filled out the questionnaire, there were 75 people who chose the satisfied category.

The Effect of Accountability, Public Trust, Reputation and Perceived Quality of Zakat Institution to Muzzaki’s Behavior

Purpose—This study aims to examine the effects of accountability, public trust, reputation, and the perceived quality of the institution on Muzzaki’s behavior. Design/methodology/approach — This study used an associative causality approach with data collection techniques using questionnaires. The population of this study were all muzzaki at the Zakat Management Organization in East Java, totaling 10,000 muzzaki. The sampling method used in this research was purposive sampling. The analysis technique used was a variance-based structural equation model (SEM) or component-based SEM, known as Partial Least Square (PLS). Findings—Institutional accountability had a positive effect on public trust, the institution's reputation, perceived quality, and Muzzaki’s behavior. Public trust had a positive effect on Muzzaki’s behavior, and the institution's reputation and perceived quality had a positive effect on Muzzaki's behavior. Practical implications — The results showed that the implementation of institutional accountability is an important factor in increasing public trust, institutional reputation, perceived quality, and muzzaki’s behavior, so the Amil Zakat Institution in East Java Province is expected to be able to implement accountability properly so that the level of public trust, institutional reputation and perceived quality will be increase, so does the behavior of muzzaki at the Amil Zakat Institution in East Java Province. Originality/value — This research replicates and modifies the concept of previous research where there was a gap between the similar variables studied, which obtained inconsistent results.

Analysis of Factors Which Cause Gen Z Employees to Choose the Profession as Zakat Amil In Baitul Maal Muamalat

This study aims to analyze the factors that cause Generation Z employees to choose the profession of amil zakat at Baitulmaal Muamalaat using Abraham Maslow's need theory framework. This study uses a quantitative, non-statistical approach to gain a deeper understanding of the choice of this profession. The research method used was a survey involving Generation Z employees at Baitulmaal Muamalaat. This survey was designed with structured questions related to the factors that influence the choice of profession as amil zakat based on Maslow's theory of needs. Participants were asked to rate the importance of each factor and provide further explanation about their motivation. The data collected from the survey were analyzed qualitatively by identifying common themes that emerged about the motivational factors influencing the choice of this profession. This analysis provides an in-depth understanding of the factors that motivate Generation Z employees to choose the profession of amil zakat. This research contributes to understanding the choice of profession as amil zakat by Generation Z employees at Baitulmaal Muamalaat based on Maslow's theory of needs. Although using a quantitative, non-statistical approach, this research provides valuable insights into their motivation and the factors influencing their decisions.

ZAKAT GOVERNANCE IN LAZISNU KEDIRI DISTRICT

Zakat is a means to alleviate poverty by assisting those in greater need. To facilitate the distribution of zakat to eligible recipients, the role of Zakat Management Organizations (OPZ) is required. OPZ plays a role in collecting and distributing wealth from the muzakki (those who give zakat) to those who are entitled to receive it. According to Law No. 23 of 2011 on zakat management, zakat management organizations consist of two types: the National Zakat Amil Body (BAZNAS at the provincial and district levels, as well as UPZ) established by the government, and Zakat Amil Institutions established by the community, such as LAZISMu, LAZISNU, Dompet Dhuafa, Yatim Mandiri, Rumah Zakat, and Baitul Maal Hidayatullah (BMH). The purpose of this research is to understand the zakat governance in LAZISNU Kediri district, using a case study research methodology with informants. Data collection is derived from documentation, archive records, interview results, direct observations, observations of participants, and other physical devices. Structured interviews were conducted to obtain data in line with the Zakat Core Principles (ZCP). The research findings indicate that some informants express satisfaction with the zakat governance that has been implemented in accordance with the Zakat Core Principles. This can be seen in how they oversee, manage systems, governance, and administration in the institution. All activities related to zakat governance in LAZISNU Kediri district are directly monitored and supervised by central authorities.

Zakat Empowerment Model in Islamic Boarding School

There are three great potentials possessed by Islamic boarding schools in their role of making the people's economy independent: This potential exists within the students, The role of Islamic boarding schools as a liaison for the surrounding community Islamic boarding schools as a resource for the surrounding community may play a role in collecting zakat and waqf. This type of research entails library research with data collection techniques beginning with the reading of references and concluding with their classification so that conclusions can be drawn regarding the concept of relevance raised regarding the model of zakat empowerment in Islamic boarding schools in Indonesia. Zakat empowerment approach at Islamic boarding schools is founded on the Quran and Hadith's teaching of doing the best for everyone, everywhere, including the local community. Islamic boarding school has implemented empowerment in education, society, culture, the environment, da'wah, health, and the economy. Consequently, via the development of the Amil zakat institution or zakat collection unit based on an Islamic boarding school, it is feasible to achieve the role and function of an Islamic boarding school, which is not just a cadre of religious thinkers/center of excellence. An institution that produces human resources for students and the local community, as well as an institution with the capacity to empower the community/agent of development.

THE ROLE OF PRODUCTIVE ZIS, ISLAMIC WORK ETHIC, AND LENGTH OF BUSINESS ON THE WELFARE OF MSMES

This research aims to determine the influence of productive ZIS, Islamic work ethic and length of business on the welfare of MSMEs. This research methodology is quantitative, using multiple linear regression analysis techniques with non-probability sampling techniques with a purposive sampling approach. The sample in this study was 103 mustahik who received Productive Zakat from several zakat amil institutions in the GERBANGKERTOSUSILA area. The research results show that the calculated t value for the Productive ZIS and Length of Business variables is respectively equal to1.542 and -0.663 < t table 1.984 which means that it partially has no effect onwelfare of MSMEs, while the calculated t value for the Islamic Work Ethic variable is3.532 > t table 1.984 which means it partially has a significant effect onwelfare of MSMEs.The calculated f value (11.198) > table f value (2.70) means that the variables Productive ZIS, Islamic Work Ethic and Length of Business simultaneously influence the welfare of MSMEs. Conclusion: Simultaneously, Productive ZIS, Islamic Work Ethic, and Length of Business influence the welfare of MSMEs. Partially, the ZIS Productivity and Length of Business variables have no effect on the welfare of MSMEs. Meanwhile, the Islamic Work Ethic has a significant influence on the welfare of MSMEs.

Accountability, Transparency, Managerial Attitude and Muzakki’s Trust: A Study on the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta

Trust is an essential aspect to be fostered between muzakki (those who contribute zakat) and zakat amil institutions to optimize zakat collection. Accountability, financial report transparency, and managerial attitude are crucial for zakat amil institutions to enhance muzakki's trust. This research aims to examine the influence of accountability, financial report transparency, and managerial attitude on the level of muzakki's trust in the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta. This study utilized nonprobability sampling with an incidental sampling approach. The data used were primary data collected through questionnaires distributed to 60 respondents who are muzakki contributing zakat to the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta. The results of the research indicate that accountability, financial report transparency, and managerial attitude have a positive influence on the level of muzakki's trust in the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta

Psychological Impact of Paying Zakat Obligations Through Zakat Management Institutions

Zakat has a significant Psychic role in society. Therefore, Allah mentions in the Qur'an the commands of zakat and prayer. This shows that the role of psychic zakat is very strong. This research will try to explore and analyze the psychological impact of paying zakat obligations through Zakat Institutions. The method used in this paper is a qualitative method using analytical content. it was found that by paying zakat obligations through the Zakat Management Institution, this would provide peace of mind for the person who paid it, especially when a person performs zakat through the amil zakat body, then he will be prayed for by amil zakat and mustahik . So that has a positive psychological impact.

Analysis of the Effect of PSAK 109 Implementation on Good Corporate Governance of Amil Zakat Institutions

In 2020, the Indicators of Zakat Potential Mapping (IPPZ) also released the total potential for collecting zakat funds of IDR 327.6 trillion. However, Puskas Baznas in 2021 publicized that the collection of zakat funds was only around 4% of the total potential collection. The implementation of the principles of Good Corporate Governance is an effort to optimize the collection and utilization of zakat funds by encouraging the performance of zakat management organizations to be more effective, efficient and professional. PSAK 109 on accounting for zakat infak and sedekah aims to standardize the financial governance of zakat management organizations which includes standards of recognition, measurement, presentation and disclosure. The purpose of this study is to analyze the effect of PSAK 109 implementation on strengthening the Good Corporate Governance of the Amil Zakat Institution. This research is quantitative research with an explanatory approach conducted at LAZ Al Bunyan Bogor and LAZ Sinergi Foundation Bandung. From the research results, the ttable value is 1.734 and the tcount value is 2.252. So that the tcount value of 2.252 is greater than the ttable of 1.734 (2.252> 1.734), then Ha is accepted. If Ha is accepted, it can be concluded that the application of PSAK 109 affects Good Corporate Governance at LAZ Al Bunyan and LAZ Sinergi Foundation

The influence of internal control, religiosity and organizational commitment on Amil's performance with accountability as an intervening variable in the zakat management organization (ZMO) in Riau province

This research aims to analyze the influence of internal control, religiosity and organizational commitment on the performance of amil zakat with accountability as an intervening variable in the Zakat Management Organization in Riau Province. This research is quantitative, so the model used is Structural Equation Modeling - Partial Least Square. The number of samples analyzed in this research was 136 zakat amil, administrators and implementers at Zakat Management Organizations in Riau Province. The results of this research indicate that there is no direct influence between internal control and Amil Zakat's performance. Still, through the accountability variable, internal control has a positive and significant effect on Amil Zakat's performance. Organizational commitment has a direct effect on Amil's performance but does not have a direct effect on accountability. The accountability variable mediates the relationship between organizational commitment and zakat amil performance. Meanwhile, religiosity has no effect on Amil's performance but has a positive and significant effect on the accountability variable. The accountability variable has a direct effect on Amil Zakat's performance variable. The theoretical implication is that internal control, religiosity and organizational commitment should be used as theories and indicators in improving Islamic performance through Islamic accountability which is a concept as well as a process of accountability for every human being before Allah SWT. The managerial implication of this research is to pay attention to indicators that influence the performance of Amil Zakat which can be seen from the accountability process carried out by Amil such as internal control, religiosity and organizational commitment. Every Zakat Management Organization is expected to have a zakat amil who has competence in the fields of management and accounting to improve the performance of Amil Zakat l and increase the trust of Muzakki and the community.

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.

What Motivates the Gold Traders to Fulfill Zakat on Gold Compliance? Discovering the Internal and External Factors

Zakat is an obligatory charitable giving that holds immense significance in the lives of Muslims worldwide. While zakat is primarily associated with financial assets, such as money and agricultural produce, one specific aspect often overlooked is Zakat on gold. This study attempts to discover what factors shape the perception of gold traders towards fulfilling gold zakat compliance. In this study, primary data was collected from 18 gold traders at Lambaro Ingin Jaya Market, Aceh Besar, through in-depth interviews. The study discovered that the perception of gold traders at Lambaro Market, Ingin Jaya, Aceh Besar, regarding the fulfillment of zakat on gold is motivated by a combination of internal and external factors. The internal factors encompass elements such as attitude, level of faith, knowledge, awareness, self-satisfaction, and moral values driven by the desire to seek the pleasure of Allah SWT. Conversely, external factors consist of educational elements, social values inherent in zakat, and the level of trust placed in amil zakat institutions. Additionally, the perception towards zakat on gold compliance is influenced by inhibiting and supporting factors. Inhibiting factors encompass statutory policies, traditional attitudes, and the impact of the Covid-19 Pandemic. In the other hand, supporting factors involve the awareness of gold traders in fulfilling zakat obligations and their altruistic or socially sensitive inclinations.

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.

Pengaruh Pendapatan, Kepercayaan, Dan Pengetahuan Terhadap Minat Membayar Zakat (Studi Pada Karyawan Di Kawasan Mega Kuningan)

This article aims to explain the influence of income, Religiosity, and knowledge of private employees on interest in paying zakat at Amil Zakat Institutions and Zakat Management Organizations (LAZ/OPZ). Data was collected using questionnaires distributed to private employees in the Mega Kuningan area, South Jakarta with a sample of 100 people. This type of research is quantitative descriptive research with a purposive sampling method. This research was analyzed using multiple regression analysis through the IBM SPSS Statistics 22 program. From the results of the t test (partially) the independent variables income (X1), trust (X2), and knowledge (X3) each have an influence on the dependent variable Interest in Paying Zakat (Y). And from the results of the F test, all of these independent variables also simultaneously influence the dependent variable of interest in paying zakat.

Badan Amil Zakat Nasional Strategy in Utilizing Digital Platforms During the Covid-19 Pandemic

Badan Amil Zakat Nasional Strategy in Utilizing Digital Platforms During the Covid-19 Pandemic

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>

Does Islamic Finance Matter for Poverty Development in Indonesia?

Poverty remains a multifaceted economic challenge that necessitates a variety of solutions. The method that must be pursued focuses on enhancing economic, social wellbeing, and equalizing people's purchasing power to satisfy life's requirements rather than only economic growth. The purpose of this study is to discover and assess the impact of mudharabah finance, zakat, and inflation on poverty alleviation in Indonesia, both individually and collectively. The data utilized is secondary data from associated agencies such as the Financial Services Authority (OJK), the National Zakat Amil Agency (BAZNAS), Bank Indonesia (BI), and the Central Agency of Statistics (BPS) for 2006-2022 period. The study employed a multiple linear regression model and hypothesis testing utilizing E-Views 12 Software, with mudharabah funding, zakat, and inflation serving as independent factors and poverty level serving as the dependent variable. The findings of the regression tests show that mudharabah and zakat finance have a considerable negative influence on poverty, but the inflation rate has a negligible positive effect on poverty. The government, as a policymaker, can maximize the distribution of mudharabah and zakat finance for poverty alleviation initiatives; nevertheless, government must continue to pay attention to the inflation rate in order to regulate and distribute people's buying power in a balanced manner.