Zakat Management Institutions Research Articles

Manajemen Aset Produktif untuk Memberdayakan Mustahik: Analisis Pendistribusian Zakat berdasarkan Fatwa MUI Nomor 14 Tahun 2011

Digital technology is increasingly fast and easy to create great opportunities for caring action and socio-philanthropic activities. This development has also become a motivation for zakat institutions in order to improve and increase their management activities oriented towards improving strategic management, so that their existence can continue and expand. All opportunities for new strategies and approaches are optimally absorbed and implemented so that they can be carried out without taking long. Coupled with the role of the state as a regulator by making laws and regulations and the implementation of zakat management run smoothly and orderly and further increasing the innovation of zakat management institutions, especially amil in its management, including the distribution of zakat benefits. Using a qualitative literature study research method, the researcher intends to analyze (1) Islamic law studies related to zakat management including distribution and utilization, then formulate (2) zakat empowerment strategies, so that (3) empowerment program designs for the poor are based on MUI Fatwa Number 14. 2011 concerning the Distribution of Zakat Assets in the Form of Managed Assets. Researchers obtained primary data sources through the interaction of online communication media with several devices in zakat institutions when researchers were doing internships. Secondary data comes from journal articles, scientific papers, and papers accessed via the internet. As a result, the preparation of empowerment program planning needs to pay attention to the provisions of the MUI Fatwa Number 14 of 2011 which applies and requires a mature management strategy in all series of activities, coupled with appropriate and competent resources, principles of innovation and full creativity in management so that program design can be realized in accordance with legal provisions regulating the optimal allocation of zakat assets so as to be able to grow an independent generation of dhuafa.

ZAKAT AND THE EMPOWERMENT OF THE HARDCORE POOR IN THE 21ST CENTURY

Numerous definitions and concepts of poverty have been put forth as a result of different beliefs, cultural backgrounds, life philosophies and social norms. Individuals’ needs are also different and contingent on their social demographics. Nevertheless, the issue of poverty is tied to the definitions and concepts that refer to specific unfulfilled needs or wants. Islam is more advanced in defending the rights of the poor with the implementation of zakat (obligatory charity in the form of alms-giving) with no prior objection or request from the poor of their rights from those who are wealthy. Zakat is not only a system that relies on personal sympathy or individual’s donations, it is also a socio-economic system, in which its implementation is regulated by the government. Irrespective of this, zakat distribution system warrants effective strategy in overcoming complex poverty issues that have fettered the society today. The poverty eradication program has been considered as inefficient since the same target groups remain poor in the long run. At the same time, there is a yearly increase in the number of new poor people. This article discusses the efficiency of the management of zakat distribution scheme in the context of empowering the hardcore poor based on the measurement and standard set by the religion as well as what the poor individuals need in the 21st century. The empowerment program requires total commitment from the government, institutions of zakat and the society. In addition, individuals that are shackled by poverty have to develop their potentials and use the skills that they have to improve their lives. The success of this program will alleviate the number of the hardcore poor and minimize the burden carried by the zakat management institutions.

LEMBAGA AMIL ZAKAT NASIONAL (LAZNAS) YAYASAN NURUL HAYAT DALAM MELAKUKAN MANAJEMEN RISIKO REPUTASI

The purpose of this study is to find reputational risk management carried out by LAZNAS Nurul Hayat. The use of the method in this research used a qualitative approach through a case study. The main focus in this research is one of the risk that is classified in the International Working Group on Zakat Core Principle (IWGZCP) is reputational risk and the loss of muzakki of four of a kind which is one of the risk that owned by the management of zakat management institutions, besides the distribution of risk, operational risk, and zakat risk transfer among countries. The selection of focus reputation related risk is based on that important for a non-profit organization to having a good reputation of the institution to sustainability. The result of the research indicated that reputation risk management owned by nurul fountain of life begins with the concept of a reputation they believed, namely based on the system and performance. In the implementation, nurul fountain of life chosen to carry preventive measures ( prevention risk management ) related to reputation. Seven events are able to exert reputation hayat described related nurul derived from internal and external. Due to belief that the concept of reputation is related to performance and system, so focused prevention is done by the agency to minimize the possibility of internal events which consist of delay in overcoming complaint, late arrivals donations, less working spirit of employees, disobedience to SOP, inadequate accountability and inappropriate beneficiaries of granted aid. The results showed that external factors have no significant effect on the reputation of the institution.Keywords: zakat, risk management, reputation risk, LAZNAS Nurul Hayat Foundation

Architecture information system for zakat, infaq and sadaqah management institutions

Indonesia had potential zakat as much as 217 Trillion Rupiah in 2017, but can only be collected 6 trillion or 0.2%, one of the factors is Muzakki’s (Zakat Giver) lack of trust in zakat management institutions so that they prefer to distribute their zakat without going through zakat management institutions directly. To encourage improving management of zakat management institutions requires planning, designing, and building systems that can assist in managing zakat. This study aims to design an architectural enterprise for zakat management institutions in achieving the collection, management, utilization, and distribution of zakat and alms. The methodology used in this study uses the TOGAF ADM approach by collecting data through observation and interviews with one of the private zakat management institutions. The results of this study are in the form of a system architecture design that can be used as a reference for zakat management institutions with a prototype of the zakat reporting system.

Struktur dan Pengendalian Internal Organisasi Pengelola Zakat

This study aims to examine the internal structure and control of zakat management organizations. The potential for zakat which reaches 217 trillion is a great potential if it is managed professionally. The method used is a qualitative method that comes from various literatures. The results of the study indicate that the need for an organization's internal structure and control to maintain the transparency of zakat management institutions.

Good Amil Governance in Yogyakarta: Psychological Approach

The implementation of Good Amil Governance as one of important aspects in standard of international zakat management institution that stated in Zakat Core Principles requires an approach that is more than just amil competence and qualification aspect. Psychological aspect of amil in work also needs to be considered in order to obtain and maintain the best human resources. As a profession that is oriented towards social benefits, amil has different working rhythm and consequences from profit institutions. This research aims to measure the happiness of amil in the workplace and see the impact on amil productivity. The result show that amil is a satisfying job, the most blissful factor for amil is work motivation, while the most unhappy factor for amil is unclear career path and less promising. In addition, the happiness level of amil also has positive relationship to the work productivity level of amil. Therefore, psychology condition of amil should be considered in order to increase the performance of zakat institutions.

Influence Of Principles And Independence Accountability Preferences On Muzakki Pay Zakat In Amil Institutions Zakat Izi PKPUKota Bukittinggi

<em>This study aims to analyze whether the accountability and independency principles affect the preferences of muzakki to pay zakat to zakat management institutions. This study uses saturated samples by involving all members of the population as many as 30 permanent muzakki people who routinely pay their zakat to the PKPU Bukittinggi IZI Amil Zakat Institution. This study reveals that the accountability and independency principle has a positive and significant effect on muzakki's preference to pay zakat to zakat management institutions. These findings offer empirical evidence that it is important to implement accountability and independency principles in a zakat management organization to create muzakki preferences. With the existence of a clear system of accountability and reporting and the application of sound organizational principles, muzakki still chooses to distribute their zakat to the zakat management institution itself. Furthermore, this research recommends the strategy to increase muzakki trust in amil zakat institutions.</em>

Analisis Efisiensi Kinerja Lembaga Amil Zakat Di Indonesia

In the span of 74 years of Indonesia's independence, poverty, unemployment and social inequality remain major problems in national development. The Central Statistics Agency (BPS) recorded that as of March 2018, the number of poor people in Indonesia reached 25.95 million people or 9.82 percent of the total population of Indonesia. Seeing the problems that are so complex, it should be to pay attention to one solution in Islam to be able to prosper the community. Islam as rahmatan li al-‘a>lami>n has a solution through zakat, infaq and alms (ZIS) instruments. Zakat is one of the pillars of Islam consisting of shaha>dah, prayer, zakat, fasting and pilgrimage for those who are able. This study aims to analyze the level of efficiency of zakat management institutions in Indonesia in the period 2012-2016. The subjects in this study were the national zakat management organization with a purposive sampling technique. Of the 19 OPZs listed in the Ministry of Finance, two OPZs are chosen, namely the Rumah Zakat and Dompet Dhuafa. Data collection techniques use documentation techniques. The object examined is the financial statements for the period 2012-2016. The method used is Data Envelopment Analysis (DEA) with the production approach, input-output orientation and CRS assumptions. The results of this study show relative efficiency. National zakat management organization namely Rumah Zakat with a production approach, input-output orientation and CRS assumptions have Efficiency with 100% annual score. In the production approach, input-output orientation and the assumption of CRS Dompet Dhuafa have been Efficient in the first 3 years, namely in 2012, 2013 and 2014. However, in 2015 there was efficiency with an efficiency score of 78.71% and in 2016 it was 64.33%. Inefficiency occurs in the variable total assets, costs of socialization, collection and distribution of zakat.Keywords: data envelopment analysis, efficiency, production approach, zakat management agency

A study of Indonesian community’s behaviour in paying zakat

Purpose The purpose of this study is to develop a model of the Muslim community’s behaviour in paying zakat to contribute ideas on how to increase zakat recipients nationally, so as to improve the welfare of the wider community. Design/methodology/approach This study uses a quantitative (i.e. multiple regression analysis that involves moderating variables) and descriptive approach. Multiple regression analysis with the stepwise method is implemented to get the best regression model of community’s behaviour in paying zakat. This study takes a sample of Muslim communities in several regions (northern coast) of Central Java, Indonesia. Findings In the situation of the absence of government regulations relating to the obligation to pay zakat for Muslim communities, the community’s behaviour in paying zakat can be formed through two things, which are: increasing the zakat understanding and strengthening the credibility of zakat management institutions. Providing complete information to the community regarding the existence and what has been done and what will be done by the zakat management institution is very necessary. Research limitations/implications This study has not specifically discussed the various types of zakat paid, such as commercial zakat, agricultural zakat and professional zakat. Therefore, future research can be done more specifically to determine the behaviour of paying zakat based on the type of zakat as stated. Practical implications Increasing the target of collecting zakat funds from the community nationally needs: (i) educating the community about zakat more broadly and sustainably; (ii) strengthening the credibility of the zakat management institution; and (iii) strengthening the flow of information from the zakat management institution to the community. Originality/value Research on community’s behaviour in paying zakat has never been done before. This study analyses the behaviour of paying zakat comprehensively, namely, in terms of adherence to God and the government, awareness without coercion and the behaviour of choosing a place to pay zakat.

Implementation of Zakat Village Index (Survey in Binangun Village, Pataruman Sub District, Banjar City)

.

Measuring Professionalism in Zakat Management Institution in East Java

.

STRATEGI PENGELOLAAN ZAKAT DALAM UPAYA PENGEMBANGKAN USAHA PRODUKTIF (Studi Kasus Pada BAZNAS Kabupaten Bungo)

Zakat management is an activity of planning, organizing, implementing, and supervising the collection, distribution, and utilization of zakat. Zakat management is carried out by Amil Zakat Agency formed by the government which is organized in the form of an agency or institution. The management system of Amil Zakat Agency (BAZNAS), as a zakat management institution established by the government, is still not optimal and less trusted by the public or muzakki. This means that the performance still needs to be improved to maintain the continuity of the benefits of the use of zakat and infaq. Therefore, BAZNAS must be able to make a strategy in managing zakat, especially in developing productive businesses so that it can provide and help the productive businesses for citizens so they can develop the economy of their own family.

A Qualitative Approach: Contributions of the Administrator Attitude of Zakat Management Institution on Socio-economic Value of Zakat Utilization in Organizational Performance Assessment

.

TATA KELOLA KELEMBAGAAN ZAKAT DI MALANG

Malang economic growth is quite good and gets positive appreciation in the field of economy, arts, sports, science and so forth, so Malang is dubbed as one of the best cities in Indonesia. Therefore, the availability of adequate institutions that directly touch the needs of the people, in this case, zakat, is necessary. Zakat management institutions should be managed by professional, trustworthy, responsible and knowledgeable. This research uses the qualitative approach of phenomenology which aims to: 1) know the governance of Amil Zakat Institute in the perspective of good governance, 2) reveal the unique social reality of how zakat institutional governance is not a trivial issue but must be planned and organized professionally.The utilization of zakat needs to be done with a priority scale approach with the application of consumptive zakah and productive one. By managing zakat well and advanced will be able to suppress poverty even since mustahiqq become muzakk? because the society is aware of zakat. Improving the economy of the city of Malang is balanced with zakat management institutions such as BAZNAS representing the management of zakat from the role of government, YDSF under the guidance of private LAZ, and El-Zawa guided by the university.

SISTEM PENDUKUNG KEPUTUSAN PENERIMA ZAKAT DENGAN METODE SIMPLE ADDITIVE WEIGHTING

Zakat in Islam is a cleansing of wealth by setting aside some of it and then being distributed to mustahik. Zakat management becomes important thing to do in Indonesia because the majority of population in Indonesia is Muslim. One of zakat management institutions in Indonesia is Badan Amil Zakat Nasional (BAZNAS) Semarang. Zakat distribution from muzaki to mustahik in BAZNAS Semarang is distributed by utilization program, such as the Semarang Cerdas programs that focus on the distribution of funds in the field of education. One of Semarang Cerdas program provides educational assistance for orphans, du'afa and disadvantaged students that aim to alleviate the cost of education. The problem encountered is that the election of mustahik is still being done manually. This method often leads to miscalculations that result in less accurate of mustahik election. There are five criterias in determining mustahik; the status of children, family income, family responsibilities, house index, and ownership of property. The use of simple additive weighting method was chosen because this method is able to select the best alternative by calculating and considering the weight value of each criterion, and then proceed to determine the process of ranking the mustahik based on the amount of available fund. The test results showed that the accuracy of the new system with the old system of BAZNAS Semarang is 81%, so it could be concluded that this zakat recipient decission support system is able to process the mustahik election quickly and efficiently.

FUND MANAGEMENT STRATEGY IN BAZNAS ZAKAT (AMIL ZAKAT NATIONAL AGENCY) EAST JAVA

Poor people in the world remains a global problem. Previous studies have been widely using various perspectives related to aspects of fundamental and macroeconomic. However, research that focuses on methods to manage zakat institutions still do not exist. Especially on zakat management institutions in Indonesia. Countries with a Muslim majority population in the world. This study used a qualitative approach through multiple cases study aimed to determine the zakat fund management strategies at the National Zakat Agency and the Institute of National Zakat Al Ahzar East Java. Data collected through individual depth interview. This study describes the findings of Zakat Scorecard Model through categorical analysis results. The article also describes the academic and managerial implications related to zakat management institutions.

Determinant Factors of Awareness for Paying Zakat on Baznas, Indonesia

To empower the zakat funds optimally, it needs a professional zakat management institutions, trust and transparency. So that will foster a sense of public trust in the awareness for paying zakat on institution of zakat. In addition to trust in institution of zakat, the public awareness for paying zakat can also be influenced by the level of religiosity and earning. The levels of religiosity of a person, particularly an understanding of the obligation of zakat greatly affect a person's consciousness to issue zakat. Meanwhile earnings have a relationship as to whether such property has reached nishab or not. This study aims to test partial and simultaneously how perceived corporate credibility, religiosity, and earning to awareness for paying zakat on Badan Amil Zakat Nasional (BAZNAS).In this study, the data used are primary data and secondary data. The technique used for sampling is probability sampling. The methods used to collect the data using questionnaires, interviews and documentation. Then the data analysis techniques used in this research is to test the validity, reliability and multiple regression analysis. Results of the study were processed using SPSS indicate the influence of the independent variables on the dependent.

The Effect of Internal Control System and Amil Competence on the Financial Reporting Quality at Zakat Management Institution Active Member of Zakat Forum in Special Capital City Region Jakarta and West Java Provinces

Financial reporting Quality is an important factor to the users in their decision making process. The purpose of this study is to find empirical evidence whether internal control system and amil competence affect the Financial Reporting Quality (FRQ). Populations used in this study are all of 37 amil zakat institution active member of zakat forum in West Java and DKI Jakarta provinces. The sample of this research is determined using simple random sampling method. There are 28 amil zakat institution collected. Data are analyzed using multiple regression analysis. The result indicates that internal control system and amil competence influence the FRQ

Manajemen Zakat di Indonesia dan Brunei Darussalam

This book describes a comparative zakat management, especially going to explain about the government's fiscal policy part of Indonesia and Brunei Darussalam on development programs and poverty reduction with charity instruments in both countries. For the sake of economy, zakat distributed for the mustahik poverty alleviation. Even the results of this research will test the theory of income distribution in the form of direct cash assistance in the form of money, materials, or other objects that are consumptive, and compared with the economic aid in the form of zakat that is productive. In addition, this book has an important meaning to analyse the effectiveness of the management of zakat by the government through regulation and the establishment of zakat management institutions.

PENGELOLAAN BAITUL MAAL PADA BAITUL MAAL WA TAMWIL (BMT) DI KOTA PEKALONGAN

Baitul Maal wa Tamwil (BMT) is a microfinance institution that operates based on Islamic principles (Islam). There are two main divisions of the institution, as a business base that is as Baitul Maal and as Baitul Tamwil. The first division related to social mission, namely as zakat management institutions, infaq, endowments, charity, and others, while the second division is engaged in the business (profit). This paper further review of Baitul Maal position/status at BMT, then discussed how the management of funds by the agency. Facts on the ground indicate that there is BMT has run Baitul Maal, however many do not run it.