Zakat Institutions Research Articles

Pengaruh Transparansi, Akuntabilitas, dan Literasi Zakat terhadap Preferensi Muzakki Dalam Memilih Distribusi Zakat

The process of collecting, managing and distributing zakat is ideally carried out by the Zakat Management Organization (OPZ). In Indonesia there are two types of OPZ which are recognized by law (UU No. 23 of 2011 concerning Zakat Management), the Amil Zakat Agency (BAZNAS) and the Amil Zakat Institution (LAZ). This research aims to determine the influence of transparency, accountability and zakat literacy on muzakki preferences in choosing zakat distribution. The population and sample in this study were muzakki who had paid zakat at the Amil Zakat Institution using a probability sampling technique: simple random which was successfully obtained as many as 180 respondents in this study. The results of this research show that the variables of transparency, accountability and zakat literacy influence muzakki preferences in choosing zakat distribution.
 Keywords: Transparency, Accountability, Zakat Literacy, and Muzakki Preferences

Increase the Understanding of University Students on Quadruple Helix and Mosque-Based Economic Empowerment to Boost Potential in Solving Economic Problems

This activity was organized by the "ZISWAF Laboratory" of the Indonesian Islamic University (UII) in collaboration with Amil Zakat Institution "Dompet Dhuafa". The aim of implementing the activity is to provide insight into the synergy of the Quadruple Helix in mosque-based economic empowerment. The participants are new Islamic Economics study program students at Universitas Islam Indonesia. This community service was planned offline but was done online because of funding constraints. A total of 99 participants joins the program on the Zoom platform. The speakers suggest that students can be involved in mosque-based economic empowerment by turning mosques around campus into living laboratories, and academics can play a role in research to test the financial & social impact of empowerment programs. Participants stated that this activity was very beneficial, and their knowledge of the topic increased after the activity.

¬Pengaruh Transparansi, Akuntabilitas dan Kualitas Pengelolaan Zakat, Infaq dan Shadaqoh terhadap Minat Masyarakat Berdonasi di Lembaga Amil Zakat Al-Washliyah

This research aims to find out the influence of transparency, accountability and quality of management of zakat, infaq and shadaqoh on people's interest in donating at the Amil Zakat Al-Washliyah Institute. This research uses a quantitative approach, the population in this study is all including muzaki, infaq and shadaqah donors. totaling 300 people, the sample used used the Slovin method with a total of 75 respondents, the data analysis technique used in this research was multiple linear regression analysis, the results of this research were, Transparency influences people's interest in donating, seen from the calculated t value > t table (2.076> 1.993) and sig value 0.041 < 0.05, Accountability has no influence on Community Interest in Donating, seen from the calculated t value > t table (1.759 < 1.993) and sig 0.083 > 0.05, Management Quality has no influence on Community Interest in Donating , from the results of the table above, the calculated t value is greater than the t table in this case (1,499 < 1,993) and the sig value is 0.138 < 0.05. Simultaneously Transparency, Accountability and Quality of Management influence the Public's Interest in Donating to the Al-Washliyah Amil Zakat Institution in this case f count > ftable (29.029 > 3.12) and significant level (0.000 < 0.05), the R Square value of 0.551 means 55.1% of the bond size of the variable Transparency, Accountability and Quality of Management towards Community Interest Donating to Al-Washliyah Amil Zakat Institution , while the remaining 44.9% was influenced by other factors not studied.

Transparency of Zakat Funds to Increase Public Trust in Zakat Institutions

Zakat management institutions need to be evaluated and can provide transparency and accountability of funds to the public. This study aims to determine the pattern of management of zakat funds in zakat management institutions. This study uses a qualitative descriptive method. The study involved the amil zakat institution in the district of sleman, the province of the special region of Yogyakarta. Data were obtained using interviews, observations, and literature studies on research problems. Data analysis used the Miles and Huberman model, namely data reduction, data tabulation, data presentation, and conclusion. The results show that a transparent income and expenditure report will increase the number of funds collected and facilitate the distribution of zakat evenly. In addition, the transparency of zakat funds will increase public trust in zakat institutions. Therefore, this research is expected to provide an overview of zakat institutions to be transparent and accountable for the funds obtained and distributed.

Pengaruh Kepercayaan dan Kualitas Pelayanan terhadap Minat Masyarakat Membayar ZIS di LAZ Rumah Zakat Pusat

In Indonesia, the inadequate realization of zakat, infaq and sadaqah (ZIS) capabilities requires specific attention. This is caused by several problems that need to be addressed with concrete solutions. Increasing public intention in paying ZIS through amil zakat institutions (LAZ) is one of the solutions. To reach these refinements, it is significant to build trust and provide quality services. The purpose of this study is to analyze the effect of trust and service quality on public intention in paying ZIS through LAZ Rumah Zakat Pusat.This research utilizes a quantitative approach with multiple linear regression analysis techniques. The findings of this study are that trust and service quality have a positive and significant effect on interest in paying ZIS at LAZ Rumah Zakat Pusat.

Efficiency and Productivity Performance of Dompet Dhuafa based on the Type of Fund for 2010-2019

The Islamic social finance industry in Indonesia is one of the industries that is growing very rapidly every year. This can be seen from the growth in the number of zakat management institutions that continue to increase, both those formed by the government and those formed by the community. The rapid development of the number of zakat management institutions raises the level of competition between zakat institutions getting stronger. To be able to compete in this industry, Dompet Dhuafa as one of the zakat management institutions must be able to compete with other zakat management institutions by improving performance optimally. The purpose of this study is to analyze the level of performance efficiency and productivity of Dompet Dhuafa for the 2010-2019 period based on the type of funds it manages. The methods used in this research are Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI) methods. The estimation results show that Dompet Dhuafa has not achieved an optimal level of performance efficiency and relatively low productivity. This can be seen from the average efficiency score from 2010-2019 which only reached 0.66 and the average productivity level of Dompet Dhuafa reached 0.958.

How to Overcome Poverty with Zakat

This research paper explores the multifaceted role of Zakat in alleviating poverty within the Islamic economic framework. Emphasizing its significance in preserving wealth and promoting economic stability, the paper delves into various dimensions of Zakat, ranging from its impact on economic cycles to its flexible provisions that safeguard against inflation and recession. The study underscores Zakat's contribution to poverty eradication through the development of human capital, morally and materially, and its role in fostering goodwill and compassion in society. Additionally, the paper discusses Zakat as a tool for preserving wealth, demonstrating its ability to prevent economic crises and redirect money towards investments and economic revitalization. The research concludes by proposing strategies for enhancing Zakat institutions and establishing a global framework for more effective poverty alleviation.

PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA LEMBAGA AMIL ZAKAT NASIONAL YATIM MANDIRI PALEMBANG

ABSTRACT
 This study aims to determine whether there is an influence between the work environment on employee performance at the Palembang Yatim Mandiri National Amil Zakat Institute. The sampling technique used is the saturated sampling technique. The research sample is 45 employees. The data analysis used was descriptive analysis, quantitative analysis, simple regression analysis, hypothesis testing (t), and the coefficient of determination using SPSS version 25. The results showed that the work environment (X) had a significant positive effect on employee performance (Y). In the test results of the coefficient of determination (R2) a value of 0.847 is obtained. This means that the influence of the work environment on employee performance is 84.7%, while the remaining 15.3% is influenced by other factors not examined in this study.
 Keywords: Work Environment, Employee Performance

Perspektif Ekonomi Islam Terhadap Pendistribusian Zakat Di Baznas Karangasem Bali

Zakat distribution is the distribution, distribution, delivery of goods or services to many people or several places. The distribution of zakat has clear and directed targets and objectives according to the basis stated in the Al-Qur'an which is applied to the form of zakat distribution. The method used in this research is a descriptive method using a qualitative approach which aims to describe zakat institutions in a comprehensive and comprehensive manner through observation, interviews and documentation. The results of this research explain that the forms of distribution of zakat funds carried out by zakat institutions to improve community welfare are consumptive distribution and productive distribution so that they are able to improve people's living standards. The targets of zakat distribution carried out by BAZNAS Karangasem Bali are eight asnaf, namely the needy, poor, amil, converts, riqab, gharimin, fisabilillah, and ibn sabil. The steps for distributing zakat carried out by BAZNAS Karangasem Bali are planning, implementation and supervision. So, with distribution in the form of empowerment and the right targets and good stages at BAZNAS Karangasem Bali, it has succeeded in improving the welfare of the community.

Muzakki Preference Analysis to Pay Zakat Through Traditional Zakat Institutions in the 5.0 Era

Based on BAZNAS data, the collection of zakat funds in 2019 reached Rp. 10,227,943,806,555. This amount is still not comparable to Indonesia’s zakat potential in 2019 which reached Rp. 233.8 trillion. The wide disparity between collection and the potential for zakat funds is a “homework” for the BAZNAS function. In addition, it also demands the need to improve the performance of BAZNAS in carrying out its institutional functional responsibilities. The method used in this research is qualitative. The research used in this includes field research. The study suggests that traditional zakat institutions could be a viable option for the community to distribute zakat. However, these institutions need to obtain a decision letter from the authorities as legal proof for collecting and distributing zakat to muzakki. So, if the community chooses to distribute their zakat to mosques, it is recommended that the mosque has been registered as UPZ as an extension of BAZNAS in the community so that in paying zakat the community does not violate existing regulations. Regulating the people is one of the maslahah dharuri that must be fulfilled. The government is realized to fulfill the world’s maslahah for its people, so the afterlife mashlahah will not be realized if the world’s maslahah is not fulfilled, with the promulgation of Law No. 23 of 2011 concerning zakat management, which in the law is regulated by BAZNAS as a traditional zakat management institution. So, the obligation of every Muslim to pay zakat should be channelled through BAZNAS as the national zakat institution.
 Keywords: zakat, BAZNAS, regulations

Efficiency Level Of Zakat Management In Palopo City

This research aims to evaluate the level of efficiency in zakat management in the city of Palopo. Zakat is one of the fundamental pillars of Islam, designed to distribute wealth to those who are entitled to receive it. Efficiency in zakat management is crucial to ensure that the collected funds are used as efficiently as possible to support those in need. The research methodology involves the analysis of secondary data related to the collection, distribution, and management of zakat funds in the city of Palopo. These data will be analyzed to assess the extent to which zakat management in Palopo achieves the desired level of efficiency. The results of this research are expected to provide valuable insights into the efficiency of zakat management in Palopo and serve as a basis for improvements in zakat collection and distribution. This research can also serve as a guide for zakat institutions and local governments in their efforts to enhance efficiency and effectiveness in zakat management, ultimately improving the well-being of those entitled to receive zakat.

AN EXAMINATION OF ZAKAT INSTITUTIONS' LEVEL OF PRODUCTIVITY BEFORE AND FOLLOWING THE COVID-19 PANDEMIC

This study aims to analyze the productivity of zakat institutions in Indonesia before and during the COVID-19 pandemic. The potential of zakat in Indonesia is quite large, but in terms of channeling it is still not optimal. The lack of standardization in the management of zakat has resulted in inappropriate collection and distribution of zakat. Whether or not the zakat institution is optimal in carrying out its operational activities can be seen from the productivity of the zakat institution. One of the methods that can be used to analyze performance efficiency is by using the non-parametric Malmquist Productivity Index (MPI) method. The Zakat Institution which is the object of the research shows fluctuations in productivity in each research period. The period during the pandemic has more value than before the pandemic. During the COVID-19 pandemic, LazisMu showed excellent development in terms of productivity.

A system dynamics model on how zakat can reduce poverty in Indonesia

Purpose – This study analyzes the potential of zakat for poverty alleviation using a system dynamics approach. Indonesia has excellent zakat potential as a country with the largest Muslim population. However, the poverty rate in Indonesia is still high at approximately 10.14% of the total population.Methodology – This study used system dynamics to model how zakat can reduce poverty in Indonesia. The system dynamics method was chosen because of its capability to model the complexity of the system. Findings – The model indicates that increasing the percentage of productive zakat allocation and decreasing the delay of the conversion program can reduce the poverty alleviation time from 200 to 120 years using the zakat nisab standard and from 32 years using the Central Statistics Agency (BPS) poverty standard. However, if Zakat faces limited funds, the focus should be on decreasing the conversion delay. Implications –This research can encourage people to become muzakki (zakat payers) because, as indicated in the simulation models, muzakki growth of muzakki has a role in poverty alleviation. In addition, Zakat institutions can use the developed model to simulate the best policy for poverty alleviation before implementing the program.Originality – Although the system dynamics approach has shown promising findings in modeling poverty, the number of studies utilizing system dynamics to analyze the effect of zakat on poverty reduction is limited. Therefore, this study aims to evaluate the effectiveness of zakat in alleviating poverty by implementing a system-based approach and simulating system dynamics.

The Management of Zakat Institutions in Malaysia: A Systematic Literature Review and Future Research Agenda

Managing a substantial amount of zakat and aligning them to a philanthropic function exposes zakat institutions to intense scrutiny. Zakat institutions must improve their functioning to help the poor and enhance confidence among all relevant stakeholders. This systematic review was conducted following the Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA). This review aims to elucidate prevalent research themes, synthesise previous findings, and propose avenues for future inquiry in this domain. Drawing upon twenty articles extracted from the Scopus database, the review identifies three principal research clusters: quality and efficiency, management practices, and reporting mechanisms. Key findings for all studies of these three clusters were highlighted, and potential areas of future research were proposed. This review makes a significant contribution to the zakat institutions and scholars as it provides a better understanding of the current state of research related to the management of zakat institutions in Malaysia.

Proposing A Conceptual Model for Asnafpreneur Success: Social Networks and Resource Dependence in Low-Income Regions

This paper proposes a conceptual model integrating Social Network Theory (SNT) and Resource Dependence Theory (RDT) to examine the business performance of Asnafpreneurs—entrepreneurs from marginalized communities supported by zakat—in low-income regions. While Asnafpreneurs frequently rely on social networks to access resources, they face significant challenges, including limited network diversity and heavy dependency on external actors like zakat institutions for financial and operational support. The model presented in this study aims to demonstrate how optimizing social networks can help reduce resource dependency and improve business outcomes, such as revenue growth, sustainability, and entrepreneurial autonomy. To guide future empirical validation, the paper suggests a mixed-methods approach, combining qualitative insights from in-depth interviews with quantitative measures, including social network analysis and structural equation modeling, to test the proposed relationships. This approach provides a roadmap for assessing the impact of social networks on business performance and understanding the mediating role of resource dependency. The findings contribute to the theoretical development of SNT and RDT by extending their application to marginalized entrepreneurship within a faith-based context. The paper also offers practical implications for policymakers and zakat institutions, providing strategies for designing more effective entrepreneurial support programs aimed at empowering Asnafpreneurs in low-income communities.

The Influence of Income Level, Educational Background, and Zakat Literacy on Zakat Payer Compliance for Paying Zakat Case Study at National Zakat Agency of Yogyakarta Indonesia

This study aims to examine and prove the influence of income levels, zakat literacy, and educational background on compliance with Zakat payments at the National Zakat Agency of Yogyakarta (BAZNAS DIY). This study uses a quantitative employing inferential statistical analysis (correlation). The collected data was processed with inferential Statistical analysis (correlation), the analyzed data obtained with Structural Equation Modeling (SEM) and Partial Least Square (PLS) through the SMART-PLS version 4.0 software. Data was collected through questionnaires with predetermined respondent criteria. The number of samples successfully obtained and processed was 250 respondents. The findings reveal that income level, zakat literacy, and educational background all have a significant and positive effect on muzakki compliance in paying zakat through BAZNAS DIY. Therefore, BAZNAS DIY and related institutions can enhance education programs and zakat literacy campaigns to increase public awareness and understanding of Zakat’s importance and paying zakat. Furthermore, BAZNAS DIY can consider more effective strategies to target high-income groups and increase the number of muzakki. Additionally, good education can increase awareness and compliancezwith zakat obligations. Thus, zakat institutions should collaborate with educational institutions to include zakat material in the education curriculum.

Analysis of Financial Performance Measurement Models for Zakat Institutions

This research aims to identify and analyze the financial performance measurement model of zakat institutions. This research uses qualitative methods, a literature study approach, and descriptive analysis. The data source comes from Google Scholar. Literature data was obtained by searching for keywords on Google and the publish or perist application. The research results show that there are five performance measurement models in Zakat financial institutions consisting of Data Envelopment Analysis (DEA), Zakat Management Organization Ratio (OPZ), Indonesian Magnificence of Zakat (IMZ), International Standard of Zakat Management (ISZM), and Balance Scorecard. The research results also found that each measurement model has its characteristics with different measurement methods. Zakat supervisory authority institutions and researchers can use five performance measurement models in Zakat financial institutions.

Digital zakat management, transparency in zakat reporting, and the zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration

This study examines the impact of Digital Zakat Management, Transparency in Zakat Reporting, and the Zakat Payroll System on Zakat Growth Acceleration, with Zakat Management Accountability as the mediating factor. Data from muzakki and Zakat institutions were collected through surveys and questionnaires, and regression and correlation analyses were used to assess the relationships between variables. The findings reveal that digital Zakat management positively impacts Zakat management accountability and Zakat growth acceleration. Transparency in Zakat reporting also has a positive effect on Zakat management accountability. However, the Zakat payroll system does not significantly influence Zakat management accountability or Zakat growth acceleration through mediation. The study underscores the importance of accountability as a mediator between digitalization, transparency, and Zakat growth, offering insights for Zakat institutions to optimize their practices and promote equitable social impact. Future research should consider qualitative methods and comprehensive variables to understand Zakat dynamics better.

The Role of Zakat in Ensuring Sustainability of Economic Growth and Prosperity Through Decent Work

Sustainable Development Goals (SDGs) are a global action plan agreed upon by world leaders, including Indonesia, to end poverty, reduce inequality, and protect the environment by 2030. Eradicating poverty, ending hunger, improving health and education quality are among 17 SDGs. In an Islamic perspective, SDGs are not something new, because Islam already has a zakat instrument for promoting economic welfare and a quality life based on principles of justice. This study aims to empirically measure and analyze the extent to which zakat has played a role in improving the Human Development Index (HDI) in Aceh province. A total of 100 mustahik, who receiving zakat for business working capital distributed by Baitul Mal in Aceh provinces were selected as respondents of the study using purposive sampling technique. Primary data obtained from questionnaires distribution were analyzed using multiple regression technique. Zakat funds for business working capital are believed to have an effective effect on promoting HDI and at the same time support the realization of the achievement of SDGs, particularly the reduction of poverty and hunger, improving the quality of health and education of mustahik. To accelerate the realization of the SDGs, zakat institutions must be managed professionally. The collection of zakat funds to be distributed as working capital for the productive economic activities of the mustahik must be increased.

Zakat Fundraising Via Instagram: How Does It Advantageous for Zakat Institutions?

Purpose: The digital transformation of zakat institutions emerges as a crucial concern. The aim of this research is to analyze the impact of Instagram social media marketing on fundraising in BAZNAS Kota Yogyakarta. Methodology: This research adopts a descriptive qualitative methodology in conjunction with content analysis. The data was gathered by documentation and in-depth interviews to the head of fundraising, Instagram admin, and five Instagram followers. Findings: The findings indicate that Instagram is advantageous for Zakat institution to increased fund growth, a rise in the number of muzakki, building institutional image, increasing muzakki awareness, and as a means of Islamic da'wah platform to increase followers' knowledge about zakat, infaq, and shodaqoh. The positive outcomes observed at BAZNAS Kota Yogyakarta from using Instagram marketing led to the conclusion that this platform can effectively serve as a medium for collecting zakat, infaq, and shodaqoh funds for Islamic philanthropic institutions like BAZNAS.