Zakat In Indonesia Research Articles

THE ROLE OF ISLAMIC ECONOMIC INSTITUTIONS TO RECOVER REAL SECTOR OF SMEs During COVID-19 Pandemic

Islamic economics prioritizes the real sector including SMEs, and makes Islamic Economic institutions as supporters and drivers of the real sector. The market share of sharia financial has reached 8.5 percent, and will continue to grow and develop. Since the emergence of the corona virus outbreak, it has eroded and slowed down economic activity, including in the SMEs sector. SMEs are among the ones that have been significantly affected by the corona virus. To restore the economic activities of SMEs, the Islamic Economic Institutions have role to be able to restore the economic activities of SMEs. The purpose of this study is to determine the development of Islamic economic institutions, and to determine the role of Islamic economic institutions in restoring SMEs in the midst of the Covid-19 outbreak. This type of research is library research with qualitative characteristics. Sources of data in this research are secondary data sourced from several institutions that have been presented. The limitation in this study is only for a few Islamic economic institutions related to SMEs. The data analysis technique used in this research is descriptive qualitative. Describing the object of research on the development of Islamic economic institutions and the role of Islamic economic institutions to recover the real sector of SMEs is included in analysis technique. The results of this study indicate the development of Islamic economic institutions. Sharia Financing Banking (BPRS) grew by 349.34 for income, Sharia Microfinance Institutions (LKMS) grew by 11.75 percent for financing, Sharia Peer To Peer Landing (P2P) institutions experienced a decrease in assets by 0.05 percent, and Social institutions, the growth of social fund collection was 48.08 percent at Insisatif Zakat Indonesia (IZI), and the growth in distribution of social funds by 114.27 percent Badan Amil Zakat Nasional (BAZNAS). The role of Islamic economic institutions in the recovery of the real sector of SMEs in the midst of the Covid-19 outbreak, namely optimizing finance for SMEs, assisting financing customers, providing relief for affected customers, participating in marketing customer products online, maximizing profit sharing system, strengthening of partnerships, and maximizing the distribution of social funds for SMEs economic activities.

AN INTRODUCTION TO FIQH ZAKAT: DEFINITION, NORMATIVE BASIS AND SOCIAL IMPLICATION

This paper aims to find out the ins and outs of Zakat related to the Meaning, Law, and its implementation. Its growth. Zakat is useful for setting aside life and property as well as the prosperity of the community. The status of Zakat is evident in the Qur'an and the hadith of the Prophet. With a descriptive analysis approach and a qualitative approach, the authors get the benefits of Zakat in Indonesia, not to mention the maximum, which is excellent potential in suppressing social inequality in society and increasing the productive economy. Zakat is focused on the poor and middle-class people. Zakat also supports the unity and integrity of Muslims in one solid integrity. It is appropriate that Zakat is protected by a clear legal umbrella to run more optimally and effectively as an instrument to reduce poverty and social inequality

PROBLEMATIKA TRANSPARANSI KEUANGAN ZAKAT

The potential of zakat in Indonesia is very large, so it needs to be managed professionally, safely, and regularly. In order for the potential of zakat to be collected, it must be realized through the performance of transparent zakat management institutions. Zakat is a mandatory worship in the life of the Muslim community in the social dimension of the people, this is in accordance with the third pillar of Islam and the recommendation for the importance of zakat contained in the word of Allah SWT in the Qur'an. Transparency is one of the factors that influence good governance in government institutions, both structural and non-structural. Zakat transparency is still considered very low and not optimal in zakat management institutions, it can be measured by the gap in potential and realization received and the level of public trust that is still low in zakat management institutions. The purpose of this study is to analyze the problems that occur in the transparency of zakat financial statements in order to find solutions to the problems. The research method is descriptive qualitative by analyzing the events and phenomena that occur. The method of analysis is done by means of observation, interviews and literature.

Pendapatan Non-Halal, Zakat, Dewan Pengawas Syariah dan Reputasi Perbankan Syariah di Indonesia

This study examines the influence of non-halal funds, zakat, and the number of Sharia Supervisory Board (SSB) on the reputation of Islamic banking in Indonesia. The sample is determined by the purposive sampling method and resulted in 7 banks or 35 observations from 2014 to 2018. The results showed that non-halal funds did not affect the reputation of Islamic banking. However, non-halal funds in the company's financial report notes show that Islamic banks, especially in Indonesia, have not fulfilled sharia regulations. The results also showed that zakat affects the reputation of Islamic banking. Zakat in Indonesia is greatly influenced by company size in terms of its assets. Zakat paid by Islamic banks in Indonesia is still low, and the gap for the welfare of the directors and employees of Islamic banks is a huge difference. Furthermore, this study indicated that the number of SSB affects the reputation of Islamic banking. Therefore, SSB has a significant role in compiling reports about sharia compliance. The ideal number of SSB is between 3 and 6 people.

The Measurement of the Effectiveness of Zakat Disbursement in Indonesia

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

How is the Transparency of Zakat Management Entities in Indonesia?

Zakat is the third pillar of Islam. Zakat must meet the requirements of meeting the nisab. The potential for zakat in Indonesia reaches IDR 233.8 trillion, but its realization has only reached IDR 10.2 trillion. This study aims to measure the transparency index of zakat management entities in three dimensions: financial transparency, management, and programs. This study quantitatively measured using a descriptive approach. Data were collected through questionnaires from zakat management entities, namely Dompet Dhuafa, Indonesian Zakat Initiative, and Baitulmaal Muamalat. The data were processed using a multistage weight index model. A non-probability sampling approach with purposive sampling was used for the sample selection. This study indicates that the transparency index values of the three LAZs are in the transparent category. The Indonesian Zakat Initiative (n=0.90), Baitulmaal Muamalat (n=0.85), and Dompet Dhuafa (n=0.83). Initiative Zakat Indonesia (IZI) obtained the highest index value in the financial dimension. Baitulmaal Muamalat obtained the highest index value in the financial dimension. Dompet Dhuafa obtained the highest index value in the management dimension. Thus, the three LAZs must continue to maintain and increase the value of the transparency index to maintain a good zakat management entity

PENGARUH TECHNOLOGY ACCEPTANCE MODEL TERHADAP KEPUTUSAN MUZAKKI MEMBAYAR ZAKAT MELALUI FINTECH GOPAY (STUDI PADA MUZAKKI BAZNAS DKI JAKARTA)

Indonesia is one of the countries with the most Muslim population. but in Indonesia zakat so far the realization of its acceptance is far from the existing potential. Baznas as a government institution authorized to carry out the processing and distribution of Zakat funds continues to increase Zakat receipts by working together to bring innovative Zakat facilities through fintech Gopay, the results of this innovation with fintech Gopay have managed to help collect donations of 63 billion. By using the Technology Acceptance Model. the authors analyze and understand the factors in influencing the acceptance of use through technology. The formulation of the problem how the influence of the Technology Acceptance Model on the decision to pay Zakat through Fintech Gopay? The results of the study concluded that the Technology Acceptance Model (perceived usefulness and perceived ease of use) partially and simultaneously influences the decision to pay Zakat through Fintech Gopay Keywords: Technology Acceptance Model, Zakat, Gopay fintech, Decision.

Pengaruh Penyaluran Dana Zakat Produktif Terhadap Pendapatan Mustahiq Pada Lembaga Manajemen Infaq Perwakilan Jawa Timur Di Surabaya

One of the economic problems in society is low income. Economic problems in society often show negative impacts on social life such as poverty, unemployment, so that it can have an impact on low education levels and low income. One of the ways to overcome the problem of poverty is by means of zakat and waqf which are the teachings that exist in Islam as contained in the letter Al-Baqarah: 43. The potential for zakat in Indonesia is quite large in the economy of the people. Based on BAZNAS research, the national zakat potential reaches IDR 217 trillion. This study aims to determine the distribution of productive zakat funds made by the Infaq Management Institute and its effect on mustahiq income. This study uses a quantitative approach. The results showed that the variable productive zakat funds had a positive and significant effect on the mustahiq income variable.

Analisis Efisiensi Kinerja Keuangan Lembaga Amil Zakat (LAZ) Rumah Zakat Indonesia dengan Metode Data Envelopment Analysis (DEA)

Poverty in Indonesia is a very difficult problem to overcome. Therefore, one of the efforts to overcome poverty is the empowerment of the potential for zakat, infaq and alms (ZIS). However, the implementation of receipt and distribution of ZIS is still not optimal. This study aims to measure the level of efficiency of the financial performance of the Zakat Management Organization (OPZ), namely the National Zakat Management Organization (LAZ). The population in this study is the national level Indonesian Zakat House for the period 2010-2019. The factors that cause the Indonesian Zakat House to experience inefficiency as well as the policies that will be carried out by the government and the Indonesian Zakat House to improve performance or better governance. The analytical tool used non-parametric quantitative methods, namely Data Envelment Analysis (DEA) with a production approach using DEAP 2.1 software. The type of data used is secondary data in the form of financial statements of the Indonesian Zakat House for the period 2010-2019. There are two variables used in this study, namely the input variable and the output variable. The input variables in this study were operational costs, personnel costs and socialization costs, and total assets, while the output variables in this study were total ZIS funds received and ZIS funds disbursement. This study uses 2 assumptions, namely Constant Return to Scale (CRS) and Variable Return to Scale (VRS). Based on the results of research carried out with the Data Envelopment Analysis (DEA) method, it was found that the performance of Rumah Zakat Indonesia experienced efficiency in 2010, 2011, 2012, 2013, 2014, 2017, 2018 and 2019, namely 100% and Rumah Zakat Indonesia experienced inefficiency, namely in 2015 amounting to 98.1% and in 2016 amounting to 99.5%. Efficiency occurs because the actual value is not the same as the target value set by the DEA.

PENGEMBANGAN MANDATORI ZAKAT DALAM SISTEM ZAKAT DI INDONESIA

Indonesia is a country with the most Muslim population in the world. According to Global religius future, at the beginning of 2020, 87% of its citizens were Muslims or around 209.12 million people. This is very potential for the development of zakat in Indonesia. Because basically, muzakki will still be there every year or month so that economic sustainability will be maintained and sustainable. Zakat has three fundamental functions, namely to purify the soul, blessing fortune and as an expression of social care for others. Zakat is a mandatory command of God to Muslims stated in the Qur'an and the Hadith of the Prophet Muhammad. The pillars of Islam as the five foundations of Islamic identity, are the driving force in increasing piety. Coupled with the six pillars of faith as a basic manifestation of our faith in Allah Subhanahu Wa Ta'aalaa. However, what remains a problem is that Indonesia, with the status of the largest Muslim country in the world, has not been able to break the zakat into a source of state income as well as taxes. Zakat is still voluntary. While the 2011 Zakat Law No. 23 concerning the Management of Zakat only requires amil and its management procedures, which must follow the guidelines of Islamic law.Keywords : Zakat; Sharia; Islamic Law.

Pemaksaan Zakat oleh Pemerintah dalam Perspektif Hukum Islam dan Penerapannya di Indonesia

This study aims to examine how the application of zakat at the time of the Prophet. and khulafaurasyidin as well as examining how the zakat enforcement system in Indonesia and its application from the perspective of Islamic law. In this study, the authors use a type of library research (library research) whose data sources are obtained from written sources, including books, laws, fiqh books, journals, the internet, and other scientific papers related to the object under study, by using Sharia normative theological approach, juridical approach, and sociological approach. The research results found by researchers are as follows; First, zakat is one of the pillars in supporting the economy of Muslims to overcome economic, social, educational, and health disparities in the country of Indonesia. second; The imposition of zakat in Indonesia can be done by revising the contents of law number 23 of 2011, which is to reduce tax for muzakki on zakat that has been fulfilled. third; the government can impose zakat on the Indonesian Muslim community as long as it can manage zakat by the Sharia without any element of cheating in it. fourth; zakat can be enforced in Indonesia if it can strengthen the role of BAZNAS, LAZ, and BAZ nationally by Article 23 of 2011 Law. Fifth; the imposition and management of zakat at the time of the Prophet and khulafaurrasyidin is something that should be emulated because history has proven its success in managing zakat. sixth; muzakki may distribute their zakat directly to mustahik without going through institutions either from the government or institutions under the protection of the government. seventh; according to the perspective of the Islamic law that every leader who manages the affairs of the Muslims is obliged to take care of his affairs by the provisions of the Shari'a. Eighth; in surah al-Taubah / 9 verse 103 the leaders have been instructed to take zakat from Muslims by applicable regulations.

PENGARUH PENGELUARAN DANA PROGRAM KEMITRAAN USAHA DAN RELAWAN TERHADAP PENGHIMPUNAN DANA ZAKAT (Studi Lembaga Amil Zakat Baitulmaalku Karawang Periode 2017 - 2019)

The very positive potential of zakat in Indonesia triggers competition betweem many amil zakat institutions to gain muzakki‟s trust. In zakat management institutions the activities of collecting (fundraising) zakat funds are very important for amil zakat institutions to cary out institutional activities. This study aims to analyze the effect of business and volunteer partnership programs on the collectionbof zakat funds. Volunteer and business partnership program as an independent variable and zakat fund collection as the dependent variable. The object of research at the Baitulmaalku Karawang amil zakat intitute.
 The research method uses quantitative methods of data collection with secondary data in the form of financial reports. The subject of this research is the Baitulmaalku Karawang amil zakat institution. The number of samples is 36, the analysis method used is multiple linear regression analysis, classical assumption test, and hypothesis testing. The analysis results obtained partially, the business partnership program has a value of 4,214 and a significance value of 0,00 and volunteeers have a t value of 1,616 and a significance value of 1,16. simultaneously get the F value count 122,528 and a significance value of 0,00. The business partnership program has a positive and significant effect on the collection of zakat fund. Whilw volnteers do not have a positive and significant effect on the collection of zakat funds. Simultaneously partnership of business and volunteers affects the collection of zakat funds.

Determinants of digital zakat payments: lessons from Indonesian experience

PurposeThis study aims to determine the factors that influence the intention to use online platforms in paying zakat in Indonesia.Design/methodology/approachThis study used the extended unified theory of acceptance and use of technology as the theoretical framework, where zakat literacy is added to the model’s main components (i.e. performance expectancy, effort expectancy, facilitating condition and social influence). Primary data was collected through an online survey involving 223 Indonesian Muslims who have used various online channels to pay zakat and analyzed by using structural equation modeling as the empirical approach.FindingsThe findings indicate that performance expectancy, effort expectancy, facilitating condition and zakat literacy significantly affect the intention to use an online platform to pay zakat in Indonesia. However, social influence is found to be insignificant in this study.Research limitations/implicationsThe study used a relatively small sample size compared to the Indonesian population’s size. Thus, the results must be interpreted with the sample observed.Practical implicationsZakat organizations should make sure that their system is easy for people to make an online zakat payment, as easy access is the most important factor influencing the intention to pay zakat online. They must also increase efficiency and effectiveness of the payment system, enhance quality of the organizational and technical infrastructures and contribute to improving zakat literacy together with other zakat stakeholders.Originality/valueThis study offers new insights related to the quantitative study on digital zakat and behavior of zakat payers, particularly in Indonesia.

Analisis yuridis pengaturan pengelolaan zakat dan pajak menurut sistem hukum di Indonesia dan Malaysia

This paper aims to examine the comparison of the regulatory model for zakat and tax management according to the legal system in Indonesia and Malaysia. The research method used is normative legal research using a comparative approach and statute (statute approoach). The results show that the Indonesian and Malaysian governments have a role as facilitators in managing zakat & tax. Taxes are collected centrally, and are regulated by law. Meanwhile, the difference between the management of zakat and tax in Indonesia and Malaysia is that it lies in the zakat management institution, zakat regulation in the law, the supervisory agency for zakat management institutions, the zakat fund management and distribution agency, and the zakat fund management program. There are problems in managing zakat in Indonesia, namely zakat management is still carried out in a simple manner, the low level of public trust in amil zakat institutions, the dualism of zakat management institutions, weak application of organizational management principles, low mastery of technology by zakat institutions and low understanding of zakat among the community. So it can be recommended that income zakat can be equated with income tax, namely not as a deduction factor for income tax but as a non-refundable tax credit. there is a need for a supervisory and coordinating regulator and a computerized system. How to cite item: Pratama, Y. W., Indrayanti, K.W. (2020). Analisis yuridis pengaturan pengelolaan zakat dan pajak menurut sistem hukum di Indonesia dan Malaysia. Jurnal Cakrawala Hukum , 12(1). 110-119.doi:10.26905/idjch.v12i1.5724.80.

Innovations in the Management of Zakat in Indonesia in Increasing Entrepreneurial Interest and Poverty Reduction

The purpose of this study is to propose the management of BAZNAS which could become one of the role models of digital zakat because it is quite successful in managing zakat and the use of digital technology to create the interests of the people. Literature studies are used to reveal the use of digital technology in BAZNAS and how to develop digital entrepreneurship in the future. Findings from the results of the study revealed that the BAZNAS digital zakat program can reduce poverty due to empowering mustahik through digital entrepreneurship and digital technology innovation in the form of rice atm. Other digital technology implementations are digitizing zakat payments, application-based digital information technology services for muzzaki, and blockchain (i-zakat) in managing digital zakat. For the development of digital entrepreneurship, the role of government, universities, and BAZNAS must be able to work well together. The BAZNAS Model digital zakat program can be a useful reference for global zakat managers in improving digital entrepreneurial practices and zakat distribution innovation. The implications of this research are the results of observations on the practice of using BAZNAS digital zakat technology in the management of zakat based on a theoretical basis using an Islamic economic approach.

The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective

PurposeThis study aims to investigate the direct and indirect effects of good governance and fraud prevention on the performance of Zakat institutions.Design/methodology/approachA theoretical model was developed based on stakeholder theory, and data were collected from Indonesian Zakat institutions through convenience sampling design. In total, 142 data sets were analysed using partial least squares-structural equation modelling statistical software.FindingsThe results showed that good governance and fraud prevention significantly impact the performance of Zakat institutions. Yet, there was no significant influence of the fairness principle of good governance on Zakat performance in either direct or indirect relationships with fraud prevention.Practical implicationsThe results indicated that Zakat institutions as trusted agencies should pay more attention to fairness implementations to avoid fraud. Furthermore, fairness is an early signal that accountants can use to detect either fraudulent or mismanaged Zakat distribution.Originality/valueThis paper provides the empirical justification for a theoretical model of Zakat performance that was conceptualized using good governance principles and Sharīʿah forensic accounting principles.

Contextualization of the Use of Zakat in Reducing Stunting: Evidence from Indonesia

This paper reveals the prevention of malnutrition and the reduction of stunting through the use of nutrition-based zakat by BAZNAS and Rumah Zakat in Indonesia. The philanthropy displayed by the two zakat institutions is different from the distribution of zakat in general. The research method applied is qualitative research. While the approach uses a conceptual approach and a textual-contextual approach. Data obtained from literature review and research results sourced from Google Scholar, Science Direct, Tandfonline, Sagepub and other reputable article sources. Based on conceptual and context analysis, this paper concludes that decreasing malnutrition such as malnutrition, malnutrition, wasting and stunting, as well as increased malnutrition such as obesity is a form of unequal, unfair and unintegrated food distribution. The abundant potential of zakat on food, and the contextual use of zakat carried out by BAZNAS and Rumah Zakat on many problematic nutrition targets, have had a micro positive impact on improving nutrition and alleviating stunting, both at the preventive and post-stunting stages. The nutrition-based zakat distribution model is the beginning of the birth of the nutritional zakat concept in the field of zakat.

AN INTRODUCTION TO FIQH ZAKAT: Definition, Normative Basis, and Social Implication

: This paper aims to find out the ins and outs of Zakat related to the Meaning, Law, and its implementation. Zakat is one of the fifth pillars of Islam, called Zakat because the assets are issued by its clean allZakat on the property and maintain its growth. The status of Zakat is evident in the Qur'an and the hadith of the Prophet PBUH. With a descriptive analysis approach and a qualitative approach, the authors get the benefits of Zakat in Indonesia, not to mention the maximum, which is excellent potential in suppressing social inequality in society and increasing the productive economy. BecauseZakat is focused on the poor and middle-class people. Not only that, but Zakat also supports the unity and integrity of Muslims in one solid integrity. It is appropriate that Zakat is protected by a clear legal umbrella to run more optimally and effectively as an instrument to reduce poverty and social inequality.

The Influence of Internal and External Factors Towards Zakat Collection of Indonesian National Board of Zakat

Zakat is an obligation for the property of Muslims to be given to specific recipients (mustahik). Although a large number of Muslim population makes the potential of zakat Indonesia high, the amount of zakat collected by Indonesia national board of Zakat (BAZNAS) in 2018 is only 0.06 per cent of the total potential of 233.8 trillion rupiahs. This research is conducted to analyze the influence of internal and external factors towards zakat collection of BAZNAS in order to analyze the effect of variable shocks from internal and external factors, as well as to explore the contribution of each variable in explaining the variance of zakat collection. Vector Error Correction Model is used to analyze the monthly data from January 2011 to December 2018. The results show that the zakat collection unit, digital zakat payment, and gold price have no significant effect on the zakat collection of BAZNAS. Shocks of the cost of publication and documentation, Industrial Production Index (IPI), Bank Indonesia’s rate are responded positively by BAZNAS zakat collection. In contrast, the Consumer Price Index shock is responded negatively by the BAZNAS zakat collection. IPI is an external factor that has the most significant contribution in explaining the variance of Central BAZNAS collected zakat funds.

From Charity to Healthcare Services: Transforming Islamic Philanthropy in Rumah Zakat Indonesia

This study aims to determine public participation in health services at the Pratama Cita Sehat clinic, East Jakarta. This research was conducted by collecting qualitative data through in-depth interview techniques during October-December 2019. The study results indicate that community participation is relatively high. It is evidenced by the community's involvement during the permit process for the establishment of a clinic, building renovations, and cleaning the clinic location. This participation makes the clinic owned by Rumah Zakat, a philanthropic institution that houses it and belongs to the surrounding community. In addition, the clinic's existence is very beneficial, especially for the poor and the poor, who often find it difficult to access health services.