Zakat In Indonesia Research Articles

HUBUNGAN SISTEM PENGELOLAAN ZAKAT PROFESI MENURUT SURAT AT-TAUBAH AYAT 103 DAN UU NO.23 TAHUN 2011 DI INDONESIA

That the zakat of the profession is compulsory, equal to zakah and other incomesuch as agriculture, livestock and trade. The limit of nisab assets obtained from theprofession business can be equated nisabnya with zakat crops that is 5 wasaq(about 750 kg of rice), with zakat obligation of 5% or 10%, and paid whengaining the rewards or wages of the profession. For professions that are notclassified as a collar white, whose income is not so great, as doctors in hospitals,teachers or lecturers who only receive fixed salary from the government agencywhere it works, likened nisabnya with gold and silver nisab , which is 93.6 grams,with zakat obligation of 2.5 percent, issued every one year, and after expenditureof basic needs. Well integrated with zalcat management system in consistent andsustainable manner. There is relationship between Surat At-Taubah paragraph103 is very relevant to Law No. 23. Year 2011 in the implementation of zakat inIndonesia, taken from someone's property, including in it the property of one'sprofession

Critical Perspective And Reconstruction Governance Organization Management Zakat In Indonesia

BAZNAS ss an official institution and given the authority in the management of zakat in Indonesia, then in order to accountability the management of zakat needs to be based on a variety of regulatory and operational strengthening. Organization Manager Zakat is the organization that manages the funds of the community i.e. the funds to charity. OPZ has the role of intermediation zakat fund convened to the community i.e. muszaki and transmitted and harnessed to the community mustahik. For a regulation related to the management of zakat be very important. This research is qualitative one, with descriptive design. While, data taking was done by observations and deeply interviews. This study used qualitative research method where the data were collected by observation and in-depth interviews. The data collection was done in natural settings . Primary data were collected through participant observation towards staff who received allowances, in-depth interviews and documentation (audio recording). Respondents in this study consist of four informants. Important findings in this research are: (1) Transparent on BAZNAS marked information in a timely, adequate, accessible, business objectives, strategies, financial condition, the company arrangement and compensation of Executive Board, the controlling shareholder, internal control and supervision system, the principle of openness and policy writing and proportionate. (2) Accountability at BAZNAS marked the details of duties and responsibility of the organ and all employees clear, aligned with the vision, mission, values and strategy BAZNAS. employees were able to on duty, responsibility, and its role in the implementation of GCG Principles, tasks and authority, ethical behaviour and employee agreed. (3) Responsibility on BAZNAS in mark awareness of responsible offices attached, awareness of the existence of social responsibility and working in a professional manner and uphold ethics and code of conduct of the organization.(4) Independence at BAZNAS in mark awareness being the responsibility of the appropriate Office attached to, awareness of social responsibility and professional ethics, and code of ethics of the Organization and maintaining a healthy work environment and is conducive and (5) Fairness in BAZNAS in the mark system of payment of Zakah are easy and simple on-line through the medium, the amount of the payment of zakat muzakki is equal to the amount agreed upon in advance and accept criticism and suggestions from other parties.

Examining the Efficiency of Zakat Management: Indonesian Zakat Institutions Experiences

This study evaluates the efficiency of Indonesian Zakat Institutions (IZI), including technical, pure technical and scale efficiencies using a production approach. This study also examines the sources of inefficiency. By employing the Data Envelopment Analysis (DEA) technique, this study proposes a solution to improving the efficiency of IZI. The input variables of this study are the number of amil, the number of volunteers, the number of offices, socialization costs, personnel costs, and operational costs. The output variables of this study include the amount of zakat collected, the distribution of consumptive zakat, the distribution of productive zakat, the number of muzakki and the number of mustahiq. The results indicate that between 2010-2013 IZI Mass technical efficiency were higher than IZI Non-Mass on average. In 2014, IZI Non-Mass exceeded IZI Mass technical efficiency. IZI Mass pure technical efficiency had an upward trend during 2011-2013, but then declined during 2014-2016. However, IZI Non-Mass pure technical efficiency experienced an upward trend during 2011-2012, then slightly decreased in 2013. Although the efficiency increased in 2014-2015, there was a subsequent decrease in 2016. After a period of fluctuation during 2011-2013, the scale efficiency of IZI Mass decreased in 2014 and stabilized in 2015-2016. Similarly, IZI Non-Mass fluctuated during 2011-2012, then stabilizing until 2016. The increasing problems of IZI Mass and IZI Non-Mass are the socialization costs, the number of volunteers, the amount of zakat collected, and the distribution of consumptive zakat, which cumulatively reduces the intermediation function of zakat institutions. IZI must resolve these issues to ameliorate the efficiency of zakat institutions.
 
 Keywords: Indonesian Zakat Institutions, Efficiency, Technical Efficiency
 JEL Classification Code: L31, D61

LEGAL THOUGHTS IN MEASRURING THE STRENGHT OF QIYAS AS FIKIH ZAKAT METHODOLOGY IN INDONESIA

This study aims to know the legal thoughts in measuring the strength of qiyas as the methodology of Jurisprudence of zakat in Indonesia. This research is a qualitative research based on the literature. The results of this study indicate the existence of the fact that the minds that developed visible: First, to support that qiyas is the legal argument including to adopt about the law of prison in Indonesia, this opinion raised by Jumhur ulama especially Imam Syafii who has provided enough space to the existence of qiyas. Secondly, the thought of rejecting qiyas as an argument of Islamic law, this opinion was expressed by the Mu'tazilites, the Zahiriyya and the Imami Shi'ah rejected the use of qiyas absolutely. Thirdly, the group that does not place qiyas as a proposition but qiyas is placed as a method of ijtihad, this opinion put forward by Imam al-Ghazali, Abu Zahrah and Ahmad Hasan. Fourth, the Group of contemporary minds especially developed in Indonesia, such as Hasbi Ash-Shiddieqy and others that qiyas within the boundaries of al-Syafi’i cannot meet the needs because the search process illat so complicated and rigid. Fifth, keterbatasn qiyas in adopting the law of prison in Indonesia lies only to see illat that is naqliyah (nash) means illat which is based on the provisions of texts

Perilaku Muzakki dalam Membayar Zakat Melalui Transaksi Non-Tunai di Lembaga Inisiatif Zakat Indonesia (IZI) Surabaya

This research aims to find muzakki’s behavior on paying zakah using non-cash transaction on foundation of Inisiatif Zakat Indonesia (IZI) branch Surabaya. The result of this research shown that muzakki’s behavior in paying zakah using non-cash transaction based of some factors which are behavior based on muzakki’s conviction, behavior based on environment, behavior based on conscious interests, behavior based on spontaneous interests (reflex motion), and behavior based on external factors. Paying zakat which done by informan caused a positive impact towards their life, such as feeling peace, happiness, trusted in office and also in form of great achievements of their children in the school.

PERAN PSAK 109 DALAM PENINGKATAN AKUNTABILITAS DAN TRANSPARANSI PELAPORAN ZAKAT DI INDONESIA

<p><span style="font-family: Times New Roman; font-size: medium;">The growth of zakah, donation/charity increases every year, though still far from zakah potential estimated by various research institutions. The collection and distribution of zakat, donation/charity is accountably reported to the public in the form of financial statements based on the principles of accountability and transparency. Accountability is associated with the fulfillment of the muzaki expectations to gain and enlarge benefits perceived by mustahik. Transparency is manifested in the publication of the financial statements were prepared based on the financial standards and audited by an independent institution. Transparency and accountability in the dimension of Islam not only worldly but also hereafter, be accountable to Allah SWT. The established of PSAK (Statement of Financial Accounting Standards) 109 at the end of 2011 as the accounting standards of the organization of zakah and donation/charity in Indonesia became a binding foundation for preparing financial statements. This paper describes the application of accounting standards on financial statements of zakah institutions to measure the fulfillment of accountability and transparency, by comparing the reports before and after PSAK 109. The results of this study hopefully will give the contribution to the zakat management organizations in completing the public's expectations in the optimization benefits.</span></p><p><span style="font-family: Times New Roman; font-size: medium;"> </span></p><strong><em>Keywords:</em></strong><em> management of zakat in Indonesia, accountability, transparency, accounting standards, the financial statement.</em>

Pengaruh Pendidikan, Pendapatan dan Kesadaran Terhadap Minat Masyarakat Membayar Zakat di Badan Amil Zakat Nasional (BAZNAS): Studi Kasus Kota Medan

Zakat is an income instrument than can increase the number of Gross Domestic Product (GDP) of Indonesia. However, management system of zakat in Indonesia is still a lot of non-formal use of payment methods and that can not be realized properly. More people pay their zakah to zakah amil in mosque directly more than to the official institutions zakat in their city like BAZNAS. education, income, and awareness are three factors are considered to influencing the compliance of the people to make a formal payment of zakah. This research will analyze the most influencing factors and whether these three important factors can influence the people pay zakat in BAZNAS Medan. The population in this study is the people of Medan city consisting of 21 districts with random sampling system. The data obtained were then analyzed using descriptive analysis and regression analysis. The results showed that income positively affected the interest of the community to pay zakat in BAZNAS. This research is expected to help BAZNAS to increase public interest to pay zakat in BAZNAS and for can help Medans goverment to increase income

Zakat: Solusi Pengentasan Kemiskinan

Poverty is one of the problems that become a homework for developing countries including in Indonesia. Some goverment programs that have been launched in order to overcome poverty do not seem reliable enough to be a solution to the problem, instead of succeeding, the poverty rate in Indonesia is getting higher. In Islamic economics, zakat is a concentrated discourse as one of the alternatives to breaking the problem of poverty. The majority of Indonesia’s Muslim population, provides a great opportunity for the achievment of poverty alleviation missions, it is believed that as more and more Muslim aware of the obligation to pay zakat, the greater the potential of collected zakat. Zakat wise management and fair distribution and equitable, of course, be one requirment taht must be fulfilled so that function of zakat can be felt by all society layer. This paper use the literature approah and draw the concusion that the potential of zakat in Indonesia reached a fantastic figure. Zakat can be used as an alternative solution to the problem of poverty in Indonesia. With professional management, the people of Indonesia must be optimistic that the poverty rate will soon decline. Keyword: Poverty, Zakat, Islamic Economics.

ANALISIS PENERAPAN PSAK NO. 109 TENTANG AKUNTANSI ZAKAT, INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL KOTA MANADO

The role of BAZNAS in optimizing the potential of zakat in Indonesia is enormous, therefore it is important to pay attention to BAZNAS accounting and accounting activities, the lack of transparency in the Financial Report and the accountability of BAZNAZ will be the trigger of the people's lack of confidence in distributing zakat and alms in Parties BAZNAS. Zakat funds received and distributed must have a clear and transparent accounting system that is the financial statements must be in accordance with PSAK No. 109 about the accounting of zakat infaq / alms. The objective of this research is to know and apply PSAK No. 109 on the accounting of zakat infak and alms on the financial statements BAZNAS Manado city. Methods of research analysis conducted is descriptive qualitative analysis method. The results of this research indicates that BAZNAS Manado has not applied PSAK No. 109 on its financial statements, and as well as the leadership of BAZNAS shall immediately apply PSAK No. 109 on the accounting of zakat, infaq / alms on the financial statements in BAZNAS Manado because it can provide benefits to the treasury of BAZNAS institutions and give a big effect to the public trust.Keywords : Zakat, Infaq/Alms, PSAK 109, Financial Statements

My Zakat is My Money: Islamic Commercial Banks‘ Responses to State Intervention in Zakat Administration in Indonesia

The history of the zakat administration in Indonesia is marked by an ongoing dialectic between individual spirituality and the public realm and the state (Fauzia, 2013). The latter has further been the sites of continuing contestation in modern times between Muslim civil society groups vis-a-vis the government and its apparatus, giving birth to the dual-track of zakat administration: the BAZNAS and the LAZ. Between the two, which the zakat payer prefers one? Why? This article aims to analyze corporate zakat payers’ preference in channeling their zakat payment and inferred from this preference on the state intervention in zakat administration in Indonesia. By employing case studies of channels of corporate zakat payments within Islamic commercial banks, it reveals that Islamic commercial banks acknowledge the state's role in the administration of zakat in Indonesia, especially for the aspects of regulation and supervision. As for the collection and distribution aspects, however, there are reservations among some Islamic commercial banks that do not have their own LAZ with regards to the BAZNAS’s role as the main collector of zakat. Thus, this reservation perpetuates the perennial debate on the extent of state intervention in the zakat administration in Indonesia.

OPTIMALISASI POTENSI DANA ZAKAT, INFAQ, SADAQAH DALAM PEMERATAAN EKONOMI DI KABUPATEN SUKOHARJO (Studi Kasus di Badan Amil Zakat Daerah Kab. Sukoharjo)

Economic activity is something that can not be separated from human life especially good for a country or region. Along with the times, of the needs of humans increase therefore the economy is continuously growing and changing. Islamic philanthropy has an important role in the economy. an instrument of philanthropy is the mechanism of transfer of the rich to the poor is right on target. At the same time, the Islamic philanthropy instrument acts as an effective social safety net. With the transfer of income from the rich to the poor, there will be an increase in demand for goods and services from the poor, who are generally basic needs. Judging from the type of funding source, Zakat, Infak, Sadaqah (ZIS) with the largest Muslim population in the world, Indonesia has the potential for enormous ZIS. The methodology in this study used a qualitative phenomenological approach, so that research results in accordance with the facts on the ground. Source of data derived from primary data and secondary data. While data collection techniques with in-depth interviews, documentary studies, as well as participant observation. Potential national charity reached 19.3 trillion. While Hafidhuddin (2010), said that the potential of zakat in Indonesia reached 80 trillion annually (this potential, before accounting for the funds infaq and sadaqah untapped in the community as a source of funds are voluntary sadaqah infaq. Potential Zakat, Infaq, Shodaqoh Sukoharjo regency of 1.6 M / year average of 30% in the form of zakat profession dominated by civil servants and the percentage of individuals still need to be improved and 70% is still a infaq shodaqoh ".Keyword: Infaq Zakat and Sadaqah Sukoharjo, Poverty

MEMBANGUN PARADIGMA BARU PENGELOLAAN ZAKAT KOTA PALU DALAM PERSPEKTIF UU NOMOR 23 TAHUN 2011

Abstract
 
 Zakat is a potential instrument of Muslim common economy interest that needs managing though a particular institution. The presence of such institution shifts a traditional paradigm of zakat management: zakat was identical to ustadz and tended to be consumptive. And often, it was managed by a special committee. The descriptive analysis of data gained from primary and secondary source on the effort of BAZNAZ of Palu local government shows that BAZNAZ was founded as a commitment to implement acts of zakat in Indonesia. Further, it changed the paradigm of zakat management that focused more on ritual instead of social purpose. Whereas, zakat was aimed at reducing the number of poverty and other problems related to social welfare. Therefore, the presence of BAZNAS in Palu could change the paradigm of its citizens on term of muzakki, mustahik, and amil. Besides, it could overcome economic and social problems faced by Muslim in Palu.
 
 Keywords: Paradigm, management of zakat, BAZNAS.

The Zakat Reform and Management of Zakat in Indonesia

The Zakat Reform and Management of Zakat in Indonesia

Implementasi Pengelolaan Zakat di Aceh

This article discusses the local provision of Aceh; Qanun No. 7 of 2004 on Zakat Management. Qanun No. 7 of 2004 on Management of Zakat on the managing zakat is an effort to increase and optimize the potential of zakat in Indonesia, which is still far from the expected. Some of the issues discussed in this article are the provisions of Qanun on muzakki (person who obliged to pay zakat), mustahiq (those entitled to receive zakat ), Baitul Mal and Conditions ' uqubat (sanctions against deviations from the zakat). This article studied by using Islamic approach and normative juridical with library research. The results show that the discussion in relation to mustahiq zakat, the Qanun has provided a guarantee for people who in Act No. 18 of 2001 established as one of income sources (local revenue). In the provisions of the charity 's Qanun, very clearly stipulated that zakah is only distributed to mustahiq accordance with Shari'ah. This shows that zakat cannot be used for purposes that are not included in one of the senif that has been clearly mentioned in the Qur'an. In relation to sanctions against irregularities of zakat, the existence of this Qanun can be considered as a complement to Law No. 38 of 1999 on Zakat which still has many shortcomings, especially the clauses providing for sanctions for irregularities to the management of zakat. In the Act, the sanctions more set on irregularities for zakat were Qanun zakat management is already include amyl and muzakki. The Qanun is also member of the delegation of authority for management immense charity by Baitul Mal. Keywords: Qanun Aceh, zakat management in Indonesia

Dinamika Aspek Hukum Zakat dan Wakaf di Indonesia

The Dynamics of Legal Aspects of Zakat and Waqf in Indonesia. This study shows that the codification of the law of zakat in Indonesia occurs gradually. Codification of Zakat still focuses much on zakat management. Zakat management is undertaken by the National Zakat Board (BAZNAS) and the Amil Zakat Institute (LAZ). The developmental aspects of zakat consist of: amil zakat, muzaki, zakat object, sanctions, and charity as a tax deduction. Meanwhile, the legal codification of waqf in Indonesia experienced significant growth after the enactment of Law Number 41 Year 2004 on Wakaf including: the concept of endowments, wakif, waqf objects, elements of endowments, nazir, waqf institutions (BWI), monitoring, dispute resolution, and criminal sanctions for violations of the waqf objects.DOI: 10.15408/ajis.v16i2.4450

Utilization of Holt's Forecasting Model for Zakat Collection in Indonesia

The practice of zakat is gaining popularity in Indonesia. This development is attributed to the strong role of the government in consistently developing zakat infrastructure and the increased awareness of people to practice zakat. Despite this success, a mechanism for predicting future zakat collection has not yet been developed. This study applies Holt's exponential smoothing and Auto-Regressive Integrated Moving Average (ARIMA) model to forecast zakat in Indonesia using zakat collection from 2009 to 2014. Results show that Holt's exponential smoothing is best fits the zakat time series data and is therefore suitable for forecasting zakat. Holt's exponential smoothing is comparable to the ARIMA model given its small deviations in mean absolute percentage error and mean square error. Moreover, the software used to implement Holt's exponential smoothing is similar to that used in ARIMA models. These similarities show that these models can accurately forecast future trends to prepare proper strategies and plan the future of the organization. These models can also be used to develop a plan for managing charity based on the number of recorded mustahiq.

Analysis of donor�s trust and relationship commitment in lembaga amil zakat in Indonesia

The purpose of this study is to investigate the role of donors trust and relationship commitment in a non-profit organization. This study used a survey method and takes individual donors of Lembaga Amil Zakat as the research samples. There are 117 respondents used in this research. Structural Equation Modeling (SEM) is selected as the analysis technique. The findings of the study reveal that (1) shared values have significant effect on trust; (2) relationship marketing investment has significant effect on trust; (3) trust has significant effect on relationship commitment; and (4) trust has significant effect on future intentions. The contribution of this study is mainly to broaden the application of social exchange theory and relationship marketing concept which are suitable not only for profit-oriented organizations, but also for nonprofit oriented organizations.

FILANTROPI DAN PENDIDIKAN ISLAM DI INDONESIA

This article tries to discuss the possibility that Islam philantropy can contribute to the development of education in Indonesia. In the context of Islamic education in Indonesia, the tradition of philantropy can be found in alms and benefaction for educational institution. Therefore, Dompet Duafa established Lembaga Pengembangan Insan (Human Resource Development Institution), Rumah Zakat Indonesia designed Sekolah Juara (School for the Champions) and breeding program of reciting Quran had BASIQ program (Scholarship for students who learn Quran), EKSPOR (Productive Economy of Pesantren) and Daqu School (Darul Quran School). These Islamic philantropy institutions had put no concern on Islamic University as main partner yet. Whereas their involvement to support research in university level, specifically regarding Islamic studies, is significantly needed since it provides balance to the development of Islamic studies in the West which is also funded by Muslim philantropists such Bin Laden family and Abassi family and the Saudi Royal family.

How E-Zakat Has Changed the Way Muslims Pay Their Zakat in Indonesia

Nowadays everything is surrounded by information technology (IT) or better-known as the ‘Internet of Things (IoT).’ This increasing trend has impacted all parts of our lives including zakat collection. Zakat is supposed to promote the welfare of all people but it is not what happens in reality. Two obstacles that hamper Muslims to settle their zakat are; first, whether or not their zakat will be given to the right people (poor and needy) which gives rise to the issue of accountability and second, the easiness of paying zakat. This paper aims to reveal the viewpoint on E-Zakat implementation that has changed the way Muslims pay their zakat, that in this case is zakat al-fitr and also the impact that it has on modern society. We sincerely hope to be able to contribute our findings to parties involved with E-Zakat which are: banks, academicians, the giver, the recipient and Muslims in Indonesia

METODE ISTINBAT HUKUM ZAKAT PROFESI PERSPEKTIF YUSUF AL-QARDAWI DAN IMPLIKASINYA TERHADAP PENGEMBANGAN OBJEK ZAKAT DI INDONESIA

<p>One object of charity which to this day is still debated Islamic jurist is zakat profession. There are many things that cause zakat profession are legally without a strong foundation in Islamic legal tradition, including; existence of zakat profession has never been practiced by the Prophet at the time he was still alive, it makes the existence of this zakat profession be considered ahistorical in Islamic law. Even NU, which is listed as a major Islamic organizations, have not decided the concept of zakat profession that has become the lifestyle of the upper middle-class Muslims in Indonesia. Other facts show that the practice of this profession charity raised in Indonesia after the emergence of Yusuf al-Qardlawi book entitled <em>fiqh al-zakah</em>, which is one of the points of study is obligatory zakat for Muslims profession. So the facts mentioned above, this study is important to do.</p> <p>Therefore, the wishes expressed in this study are; how the method istinbath charity law profession perspective of Yusuf al-Qardawi? And what are the implications of these ideas to the output object development of zakat in Indonesia?</p> <p>This study concluded that, the method used by Yusuf al-Qardawi in beristinbath to determine the basis of the profession zakat is obligatory for every Muslim is qiyas method, provided that: <em>Maqis 'alaih</em> it is charity gold and silver; <em>‘illat</em> it is growing (<em>al-nama</em>'); legal obligation for the profession zakat worth with gold-silver or gold as mandatory alms-silver; and his charity far'u profession. While the implications arising from the results of istinbath method as mentioned above for object development of zakat in Indonesia is, that the object of zakat in Indonesia, which was originally based solely on the object based charity that conventional classical fiqh (gold-silver zakat, agricultural-crops, animals etc.), toward the object charity in the field of occupations and professions that grow and thrive in the modern era, such commissioners, advocates, public accountants etc.</p>