Zakat Collection Research Articles

Analisis Kinerja Badan Amil Zakat Nasional Kabupaten Siak dalam Mengentaskan Kemiskinan

According to BPS data, the poor population in Siak district in 2022 will be 25.71 thousand people or 5.07%. An important factor that can influence the level of poverty is income. A solution from an Islamic perspective to the problem of poverty is optimizing zakat. According to Law Number 23 of 2011 concerning Zakat, it is stated that zakat is to realize community welfare and overcome poverty. One of the institutions formed by the government to manage and distribute zakat, infaq and alms is the National Zakat Amil Agency (BAZNAS). The benchmark for the success of alleviating poverty through optimizing zakat is the performance of BAZNAS. This research analyzes the performance of the Siak Regency National Zakat Amil Agency in its efforts to eradicate poverty. This research has two approaches, namely qualitative and quantitative or mixed method. Data sources used in this research include primary data, secondary data, documents and archives and literature studies. Using interview, observation and questionnaire methods, the performance of BAZNAS Siak Regency can be known through the National Zakat Index 2.0 approach. The components of this index are macro dimensions and micro dimensions. The macro dimension reflects the role of the government and society in contributing to building zakat institutions and the micro dimension describes institutional governance and the impact of zakat. The research results show that BAZNAS Siak Regency in two macro dimensions and micro dimensions obtained good performance scores. The good performance of zakat institutions will influence the results of zakat collection, distribution and utilization programs. The influence of good performance will have a direct impact on mustahik in efforts to improve their welfare which will ultimately help the government in alleviating poverty. In this research, it was found that the impact of good BAZNAS performance for mustahik was materially an increase in income and asset ownership, spiritually in the form of increased worship and awareness of zakat.

Analysis of the Strategy for Collecting Zakat, Infaq, and Alms in Increasing the Number of Muzakki at Baznas Kota Sungai Penuh

Zakat is one of the efforts that can be done by the government to help underprivileged people to meet their primary needs by distributing zakat received from Muzakki who have sufficient and even excess assets. This research aims to find out what strategies are applied by the BAZNAS Full River City institution and want to know what factors are an obstacle to raising funds for zakat infaq and sadaqah. The method used in this research is qualitative with a descriptive approach.In this research method using the case study method.The sample of this research was taken from the head of BAZNAS Kota Sungai Penuh. The types of data used in this study are primary data and secondary data with data collection techniques using observation, interviews and documentation. The data obtained in the field was then analyzed by means of data reduction, data presentation and conclusion drawing. The results showed that the fundraising strategy for zakat, infaq and alms at BAZNAS Sungai Penuh focuses on two approaches. First, through direct strategies (offline), such as the establishment of the Zakat Collection Unit (UPZ), promotion by distributing brochures. Second, through indirect strategies (Online), with promotions involving social media, zakat account transfers. And the inhibiting factors of raising funds for zakat, infaq and alms in increasing the number of muzakki in (BAZNAS) Sungai Penuh city are the lack of public understanding of zakat, infaq and alms, the collection of zakat, infaq and alms funds that are still not maximally fully active, the donors (muzakki) who have not reached the nishab and there are still many muzakki who pay zakat directly to mustahik.

EXAMINING THE CURRENT PRACTICE OF GOVERNANCE IN ZAKAT IN A MUSLIM MINORITY COUNTRY: THE CASE OF SRI LANKA

Zakat constitutes one of the pillars of Islam and religious practice in Islam aimed at supporting those in need. It also plays a major role in contributing to the socioeconomic development of society. To achieve efficient zakat management, institutions must focus on strong governance and proper management practices. This focus is essential due to the institution’s responsibility to manage effectively and provide transparent information to the public. Therefore, to meet stakeholder needs, non-profit organizations must prioritize governance. In Sri Lanka, the absence of specific laws or regulations governing zakat practice such as the Marriage and Divorce (Muslim) Act, the Muslim Intestate Succession Ordinance, and the Muslim Mosques and Charitable Trusts or Wakfs Act has led to a need for examination of current governance practices related to zakat collection and distribution. This study explores these practices and highlights how applying governance principles can help achieve the objectives (Maqasid) of zakat management in Sri Lanka. The research employs a doctrinal analysis of primary and secondary data, including statutes, practices, journals, and reports. Additionally, the study analyzes current zakat management practices through interviews with five respondents, including zakat practitioners and Shari’ah scholars, using thematic analysis. The findings reveal several issues: the causes of inefficient governance in zakat management, theoretical and practical problems with existing practices in Sri Lanka, gaps in the zakat governance framework, and conceptual and management deficiencies within zakat institutions. The study recommends developing a new governance framework for zakat management. This should include modern rules and practices based on Islamic law, staff training in fundamental Islamic knowledge, improved internal and external audit processes, and increased awareness among managers, donors, beneficiaries, and members of society.

Implementation of Zakat Distribution by BAZNAS of Jambi City

Zakat, a pillar of Islam, serves as a crucial wealth distribution mechanism aimed at reducing socio-economic inequalities. With Indonesia's vast Muslim population, the potential of zakat is significant, yet its impact relies heavily on effective management and distribution. This study explores the implementation of zakat distribution by BAZNAS of Jambi City, focusing on its processes, effectiveness, challenges, and proposed solutions. This research utilizes a qualitative case study approach, involving BAZNAS administrators, field officers, and zakat recipients (mustahik) to gain insights into the zakat distribution in Jambi City. The findings reveal that BAZNAS Jambi City has developed a structured zakat distribution system, encompassing mustahik data collection, verification, and fund allocation. The BAZNAS Jambi City categorizes zakat distribution into consumptive, productive, and special programs, each with specific targets. However, challenges such as limited human resources, budget constraints, and a lack of continuous assistance in productive zakat programs were identified, impacting the long-term benefits for mustahik. Despite these challenges, BAZNAS Jambi City has made efforts to improve the distribution process, including the creation of Zakat Collection Units and seeking the issuance of local regulations to ensure consistent zakat collection. The study concludes that while BAZNAS Jambi City's zakat distribution has made strides in improving community welfare, there is a need for enhanced mentoring and innovation to maximize the impact of productive zakat programs. The research provides valuable recommendations for BAZNAS and other regions to refine their zakat distribution strategies, ultimately contributing to poverty alleviation and economic empowerment.

Membangun Kepercayaan Masyarakat Strategi Komunikasi Organisasi BAZNAS Sumatera Utara dalam Penghimpunan Zakat

The organizational communication strategy used by BAZNAS North Sumatra to strengthen public trust and increase participation in zakat collection. Public trust is considered a key factor in encouraging participation in zakat payments through these official institutions. The research method used is a qualitative approach with case studies, involving in-depth interviews, observation and document analysis. The research results show that BAZNAS North Sumatra implements various communication strategies, such as media campaigns, outreach, report transparency, service improvement, as well as involvement and partnerships with the community. This strategy plays a role in increasing credibility, organizational trust and public trust in BAZNAS North Sumatra. Organizational communication activities, including internal, external communications, public relations management, and crisis communications, also play an important role in strengthening public trust. In addition, effective marketing communications, such as advertising, sales promotions, public relations, and direct marketing, also have a positive impact on increasing public trust and participation in zakat collection. The increase in public trust built through a comprehensive communication strategy has had an impact on increasing the number of muzaki who entrust their zakat to BAZNAS North Sumatra in recent years.

Peningkatan Literasi Zakat bagi Masyarakat Muslim di Malaysia

Al-Fateh Mosque (MMAF) - Taman Jati, Ipoh, Perak, Malaysia along with Amil Zakat and also participants of Ummatic Festival 3.0. The partner problems include Zakat literacy is still low, community participation in Zakat management is low, there is no Zakat literacy program involving mosques working with different communities, and international universities doing community service activities based on community empowerment. In relation to the three partner problems, the solutions to the problems that have been implemented include efforts to increase zakat literacy through zakat socialization, conducting zakat literacy enrichment activities for muzzaki at MMAF, and collaborating and being actively involved with MMAF, DRB-Hicom University, the ASNAF community, Islamic tourism volunteers around Ipoh and Kuala Kangsar, and several universities from Indonesia and internationally in a series of Ummatic Festival 3.0 activities. The method used in ICS activities is Participatory Action Research (PAR). After carrying out the activity; the muzzaki know the importance of paying zakat through official zakat amil institutions, the muzzaki play an active role in zakat collection and distribution activities at MMAF, and the muzzaki together with all Ummatic Festival 3.0 stakeholders were very enthusiastic to carry out ICS activities for these eight days. In addition, this program succeeded in restoring the role of the mosque as a community institution that plays a role in community activities, especially in collecting zakat for the welfare of the community.

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

A Review on Digital Zakat Management Research

Digital zakat management refers to the use of technology to facilitate the collection, distribution, and management of zakat, an Islamic tax on wealth. Digitalization can enhance zakat management by increasing efficiency, transparency, and convenience. However, digital zakat management also poses some challenges, such as the risk of zakat fund transfer failure, sharia compliance risk, and technological information risk. These risks can be addressed through global cybersecurity and fintech advancements. The main objective of this research is to review and analyze the use of digital zakat management research. It found that there are initial research had been done in emerging countries on digital zakat management, as well as authors from respective institutions. It is expected to have a clear view of the impact and benefit of using digital zakat management which then can be tested in empirical studies. An optimal collection of zakat funds is the aim as a result of an effective zakat management system.

The Influence of Motivation and Competences on Amil’s Work Productivity at the National Amil Zakat Institution Dompet Dhuafa

Zakat is an important instrument in efforts to eradicate poverty in society. Dompet Dhuafa has implemented a fundraising strategy through technology aimed at increasing the collection of zakat funds. Increasing zakat collection needs to be balanced with the ability to distribute zakat funds and readiness to face potential risks. Amil's work productivity is needed to be able to collect large amounts of zakat funds and at the same time be able to distribute zakat funds. This research aims to analyze the influence of work motivation and amil's competence on amil's work productivity at LAZNAS Dompet Dhuafa. This research uses a quantitative-descriptive approach. Respondents in this study were 75 people using simple random sampling techniques. Data was collected through filling out questionnaires by respondents. The results of the research show that the processing indicators influence the test using PLS-SEM (Structural Equation Model). The results of the research show that the indicators which have the highest average score on each variable include the need for affiliation on the work motivation variable, spiritual competence on the amil competence variable, and ability and improving the results achieved on the work productivity variable, test results of the model of the influence of work motivation and Amil's competence on work productivity shows an R-Square figure of 0.47 while the remaining 0.53 is influenced by other factors not examined in this research. Another finding from the influence test results is that the amil competency coefficient has a significant direct influence of 0.655. This shows that the better the amil's competence, the higher the work productivity produced by the amil. This research has limitations in the variables studied and the number of respondents. This research has high originality because it is in accordance with the challenges faced by national zakat institutions today. Keywords: Amil Zakat, Motivation, Competence, Work Productivity

AN ANALYSIS OF BUSINESS ZAKAT REPORTING IN ISLAMIC BANKING INSTITUTIONS: EVIDENCE FROM MALAYSIA, INDONESIA AND BRUNEI

The reporting requirements for business zakat accounting in Islamic banking institutions are still in their early stages, with only minimal zakat disclosure currently mandated. Consequently, the disclosure of zakat accounting is insufficient despite its crucial role in enhancing transparency and accountability, building the trust and confidence of the stakeholders, and ensuring compliance with Shariah principles. The primary objective of the study is to analyze zakat reporting requirements and compare them with current business zakat reporting practices in Islamic banking institutions in Malaysia, Indonesia, and Brunei. This study employs a qualitative research approach by examining the annual reports of three selected Islamic Banks, chosen based on the availability and accessibility of their audited financial statements and annual reports for the financial year ending 31 December 2023. A content analysis of the annual reports of Bank Islam Malaysia Berhad, Bank Muamalat Indonesia and Bank Islam Brunei Darussalam Berhad was performed to evaluate the recognition of zakat expenses, the measurement of assets and liabilities for zakat, and the presentation and disclosure of business zakat. The findings are mixed yet interesting. In the absence of approved accounting standards for Islamic financial institutions, Bank Islam Malaysia Berhad has demonstrated full disclosure practices on its business zakat reporting. Whereas, Bank Muamalat Indonesia is still insufficient in reporting the business zakat despite having a proper accounting standard for zakat. For Bank Islam Brunei Darussalam, the business zakat reporting is adequate even though Brunei has only one enactment related to zakat collection and distribution. The measurement, recognition, presentation, and disclosure criteria should be upheld, with additional requirements for full disclosure by zakat-paying business entities. This study proposes the proper establishment of zakat accounting standards to provide comparable and reliable financial information for various stakeholders.

PENYALURAN ZAKAT SECARA LANGSUNG KEPADA MUSTAHIK

This study aims to determine the distribution of zakat directly to mustahik. The research method used is qualitative method, in obtaining data using library research method, by collecting data through literature. The results of this study show that zakat is a pillar of Islam that has two dimensions, worship and social, the collection, management and distribution of zakat are carried out by official institutions that have been established by the government. The distribution of zakat by unjust rulers is valid, according to the opinion of some scholars. Amil is an officer who takes, manages and distributes zakat to mustahik zakat which has been determined in the text of the Qur'an and hadith.

Faktor Penentu Pembayaran Zakat Masyarakat Islam di Negeri Terengganu

The statistics of zakat collection by the Terengganu Islamic Religious and Malay Customs Council (MAIDAM) which is increasing from year to year is a very good development for MAIDAM and the Muslim community of Terengganu. Researchers are interested in identifying the factors that influence the compliance of zakat payment by the Muslim community in Terengganu. Thus, this study aims to (i) identify the relationship between the factors of knowledge, exposure, self-efficacy, attitude, and awareness towards zakat payment and (ii) propose a model related to the relationship between knowledge, exposure, self-efficacy, attitude and understanding towards zakat payment. Using quantitative methods, a set of questionnaires developed based on previous studies were distributed to 384 people in the Terengganu Muslim community using multi-layer area sampling techniques and random sampling. The collected data was analyzed using SPSS Version 22 and Smart-PLS Version 3.2.7 software. The findings found that the factors of knowledge, exposure, self-efficacy, and attitude showed a significant relationship to the payment of zakat, while the factor of understanding did not influence respondents in paying zakat. This finding can help related parties in formulating strategies to increase the amount of zakat collection from the Muslim community in the future. However, the findings of this study are only limited to five determining factors. Hence, future research should expand its scope to encompass additional determining factors for more comprehensive outcomes. Keywords: ; ; ; ;

Zakat Maal Management and Regulation Practices: Evidence from Malaysia, Turki and Indonesia

This research investigates the management and regulatory practices of zakat maal (wealth tax) in Malaysia, Turkey, and Indonesia, aiming to provide a comparative analysis grounded in empirical data. Methodologically, the study employs a comparative qualitative analysis based on secondary data from academic literature, government reports, and institutional publications. The results show, first, Malaysia employs a centralized and technologically integrated approach, ensuring transparency and efficiency in zakat collection and distribution. In contrast, Turkey adopts a decentralized model driven by non-governmental organizations and community participation, fostering flexibility but posing challenges in standardization and oversight. Indonesia's hybrid model combines governmental oversight with private sector involvement, aiming to balance regulatory control with local adaptability, yet needs help in coordination and public trust. Second, the policy enhancements such as improved coordination mechanisms, strengthened regulatory frameworks, and enhanced public awareness to optimize Zakat's role in poverty alleviation and social welfare across Malaysia, Turkey, and Indonesia. This research contributes to the broader discourse on Islamic finance and social policy by providing nuanced insights into zakat management practices, offering valuable implications for policymakers, practitioners, and scholars interested in enhancing zakat efficacy globally.

Zakat literacy index in Aceh

To enhance zakat collection, a policy based on community literacy about zakat is necessary. This research aims to evaluate the fundamental and advanced knowledge of zakat among Aceh Province residents, serving as a foundation for economic growth post-Covid-19. The study utilizes the Zakat Literacy Index technique, employing a quantitative descriptive approach to assess the zakat literacy level of Muslim communities in Indonesia. By employing the zakat literacy indexation model developed by Saoqi et al. (2019), the study provides a comprehensive description of zakat literacy in Muslim communities, particularly in Aceh Province. The findings will facilitate the evaluation of poverty alleviation strategies and inform policies for increasing zakat literacy and empowering the economy to address poverty issues in Indonesia. This research can influence government regulations on improving zakat collection, specifically in Aceh Province

Unlocking Success: Factors Influencing Zakat Collection and Reputation at Zakat Institution

This study aims to determine the factors that influence the increase in zakat collection and institutional reputation at the Muhammadiyah Zakat Infaq and Shadaqah Institution (LAZISMU). The variables studied are Digital Fundraising, Organizational Capability, Religiosity as independent variables. Increased collection as the dependent variable and institutional reputation as the mediating variable. The sample used was 249 respondents from the western, central and eastern Indonesian regions. Data analysis techniques using Structural Equation Model (SEM) techniques with the help of Smart PLS 4 statistical tools. The results showed that digital fundraising, organizational capabilities have a positive and significant influence on increasing zakat collection and institutional reputation. Religiosity has a positive and significant influence on increasing zakat collection. However, it has no influence on institutional reputation. The mediation results show that institutional reputation mediates the relationship between digital fundraising, organizational capability, religiosity to the increase in zakat collection. The implication of this research is that to obtain the level of trust of muzakki to pay professional zakat, it is necessary to pay attention to good institutional management and adequate personnel support so as to increase the collection of zakat and institutional reputation.

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.

Perkembangan Ekonomi dan Keuangan dalam Islam: Inspirasi dari Khulafaur Rasyidin

Islamic economics is the response of Islamic scholars to the economic challenges of their time, which is closely related to the Koran and hadith. Islamic economics is also a social science whose Islamic values ​​influence all of society's economic activities. Islamic economics is part of every aspect of life which is based on four sciences, namely the Al-Quran, Sunnah, Ijma', and Qiyas. This discusses a very inclusive way of life. The aim of this research is to describe the history of public policy and the development of Islamic political economy during the time of Khurafaur Rasyidin. Based on the results of this research, Khulafaur Rasyidin's leadership period consisted of four levels of leadership. The first economic policies implemented during the Khurafaur Rasyidin era were during the Abu Bakr era, the second during the reign of Umar bin Khattab, and the third during the reign of Uthman bin Affan, and finally during the reign of Ali bin Talib. Regarding his leadership, several activities were carried out, namely establishing Baitul, shopping centers, distribution of welfare, pension funds, soldiers' salaries, as well as distribution and collection of zakat to Muslim and non-Muslim communities. All of these activities can help develop the country's economy and improve people's living standards. The method used in this research is the library research method. The data collection technique is to conduct a literature review study regarding the problem to be solved. Keywoards: Public Policy; Islamic Economics; Khulafaur Rasyidin

Human Resource Management (HRM) in BAZNAS’s Rice ATM Program in Depok Municipality

Human resource management plays an important role in how successful an organization or company can be. Human resource management is of utmost importance since it determines whether or not organizational goals can be achieved. One of such organizations with goals to achieve is BAZNAS of Depok Municipality with its Rice ATM program. It is a program to distribute rice that requires human resources to play some role in its implementation. Therefore, the existing human resources must be managed well to achieve its objectives. This research is qualitative with a descriptive approach. Such research attempts to interpret and describe the existing data. This research aims to find out the implementation, procedures and human resource management (HRDM) in BAZNAS’s Rice ATM program in Depok Municipality. The data were collected using observation, interviews, and documentation. This research found that human resources were managed fairly well in the Rice ATM program in procurement and planning. This was shown by the fact that Depok Municipality BAZNAS could cooperate and collaborate with the Zakat Collection Units (UPZ). However, the program’s maintenance and evaluation were still weak. On how it was implemented, BAZNAS would provide the rice ATMs and the program would be run by UPZs. Thanks to this mechanism, the rice assistance could be distributed more quickly to the community, making it easier to achieve the goal.

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.

The Role of BAZNAS Cirebon City in the Collection and Distribution of Zakat at IAIN Cirebon in Religious Social Welfare

The Role of BAZNAS Cirebon City in the Collection and Distribution of Zakat at IAIN Cirebon in Religious Social Welfare