Zakat Management Organization Research Articles

Post Covid 19 Pandemic: The Contribution of Zakat, Infaq, and AIms to The Country’s Economy

The COVID-19 pandemic, which began in early 2020, has had many impacts on humanity around the world. This crisis resulted in a decrease in household consumption, a decrease in investment due to economic uncertainty, a decrease in investment, and public consumption. In the context of the COVID-19 pandemic, zakat, infaq, and alms (ZIS) contribute by providing direct assistance to affected mustahiks, strengthening the economy through empowering MSMEs, and supporting the health and education sectors to overcome equitable economic impacts. This study aims to analyze the role of zakat, infaq, and alms (ZIS) management institutions in helping the country's economy after the COVID-19 pandemic in Indonesia. The research method used in this study is descriptive assisted by literature study. The results showed that the Zakat Management Institute (ZIS) played a vital role in responding to and overcoming the impact of the Covid-19 pandemic in Indonesia, despite facing several challenges in fund distribution and optimization. Close collaboration between the government, communities, and Zakat Management Organizations (OPZIS) is key in ensuring effective distribution of funds, while zakat empowerment through digital innovation and Cash for Work (CFW) programs is a solution to reduce the impact of health and economic crises, making a positive contribution to more equitable and sustainable economic development.

Strategi Digital Fundraising dalam Peningkatan Zakat, Infaq, dan Shadaqah di Lazismu Jombang

The paradigm and environment of zakat management changed after the pandemic. This condition encourages zakat management organizations in Indonesia to do new and innovative things in zakat management, including the process of collecting, distributing, and utilizing zakat, as well as management structures. Conventional zakat collection methods will be replaced by digital methods that are easier, faster, and more transparent. More and more people in Indonesia are using the internet, making online donations easier nowadays. This research will provide scientific contributions as well as practical practices in the management of zakat donations. to find out the digital fundraising methods that Muhammadiyah Jombang has used to support zakat fundraising and to develop successful digital fundraising strategies. This study is qualitative research with a descriptive approach. In other words, the purpose of this study is to explain the method used by LazisMu Jombang to collect zakat funds from muzakis using a digital fundraising approach. The result is that the fundraising strategy used in raising zakat, infak, and shadaqah funds by LazisMu Jombang uses organic methods, namely Search Engine Optimization (SEO), Organic social media, Email office, WhatApp broadcast massage.

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

LITERATURE EVALUATION OF SHARIA AUDITING IN ZAKAT MANAGEMENT ORGANIZATIONS: A SYSTEMATIC LITERATURE REVIEW

The purpose of this study is to evaluate the literature related to sharia auditing in OPZ in Indonesia by conducting literature mapping. The research method used is systematic literature review. The literature search used the Google Scholar database with the help of the Publish or Perish 8 application. The article search was carried out using the keyword "Zakat Audit". Based on the systematic literature review conducted on 10 articles spanning 2019-2023, it shows that research in scientific journals related to the topic of sharia auditing in zakat management organizations in Indonesia is dominated by qualitative research methods and it is found that there are three subthemes that are the focus of research related to sharia auditing in zakat management organizations in Indonesia namely, 1) Implementation of sharia audit in zakat management organizations; 2) The role of sharia audit in zakat management organizations, and 3) Problems of sharia audit in zakat management organizations

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.

The Relationship of Zakat Management Organization (ZMO) to the Effectiveness of Higher Education Management

This research aims to analyze the transformation of zakat management as a construct for the development model of independence in higher education institutions in Indonesia. Identifying zakat management includes differences in religious interpretations, regulatory ambiguity, and management ineffectiveness . The research adopts a qualitative descriptive survey method conducted at the Islamic University in Medan, North Sumatra. The study highlights the symbiotic relationship between zakat management organizations and educational institutions, emphasizing the important role of zakat in supporting financially disadvantaged students. Through collaboration, universities can actively identify deserving recipients and promote social responsibility. Zakat institutions emerge as financial entities and development partners, empowering beneficiaries towards economic independence. The research findings also indicate the effectiveness of zakat distribution through several means, including providing scholarships, improving educational infrastructure, enhancing education quality, and promoting equal opportunities in higher education. This study advocates for integrating justice, transparency, and sustainability in zakat operations, positioning these institutions as pillars supporting economic and social development in Islamic society. This research identifies current challenges in the zakat management system and proposes solutions to enhance its effectiveness in Indonesia, a Muslim majority country.

ZAKAT GOVERNANCE IN LAZISNU KEDIRI DISTRICT

Zakat is a means to alleviate poverty by assisting those in greater need. To facilitate the distribution of zakat to eligible recipients, the role of Zakat Management Organizations (OPZ) is required. OPZ plays a role in collecting and distributing wealth from the muzakki (those who give zakat) to those who are entitled to receive it. According to Law No. 23 of 2011 on zakat management, zakat management organizations consist of two types: the National Zakat Amil Body (BAZNAS at the provincial and district levels, as well as UPZ) established by the government, and Zakat Amil Institutions established by the community, such as LAZISMu, LAZISNU, Dompet Dhuafa, Yatim Mandiri, Rumah Zakat, and Baitul Maal Hidayatullah (BMH). The purpose of this research is to understand the zakat governance in LAZISNU Kediri district, using a case study research methodology with informants. Data collection is derived from documentation, archive records, interview results, direct observations, observations of participants, and other physical devices. Structured interviews were conducted to obtain data in line with the Zakat Core Principles (ZCP). The research findings indicate that some informants express satisfaction with the zakat governance that has been implemented in accordance with the Zakat Core Principles. This can be seen in how they oversee, manage systems, governance, and administration in the institution. All activities related to zakat governance in LAZISNU Kediri district are directly monitored and supervised by central authorities.

Analysis of the Effect of PSAK 109 Implementation on Good Corporate Governance of Amil Zakat Institutions

In 2020, the Indicators of Zakat Potential Mapping (IPPZ) also released the total potential for collecting zakat funds of IDR 327.6 trillion. However, Puskas Baznas in 2021 publicized that the collection of zakat funds was only around 4% of the total potential collection. The implementation of the principles of Good Corporate Governance is an effort to optimize the collection and utilization of zakat funds by encouraging the performance of zakat management organizations to be more effective, efficient and professional. PSAK 109 on accounting for zakat infak and sedekah aims to standardize the financial governance of zakat management organizations which includes standards of recognition, measurement, presentation and disclosure. The purpose of this study is to analyze the effect of PSAK 109 implementation on strengthening the Good Corporate Governance of the Amil Zakat Institution. This research is quantitative research with an explanatory approach conducted at LAZ Al Bunyan Bogor and LAZ Sinergi Foundation Bandung. From the research results, the ttable value is 1.734 and the tcount value is 2.252. So that the tcount value of 2.252 is greater than the ttable of 1.734 (2.252> 1.734), then Ha is accepted. If Ha is accepted, it can be concluded that the application of PSAK 109 affects Good Corporate Governance at LAZ Al Bunyan and LAZ Sinergi Foundation

The influence of internal control, religiosity and organizational commitment on Amil's performance with accountability as an intervening variable in the zakat management organization (ZMO) in Riau province

This research aims to analyze the influence of internal control, religiosity and organizational commitment on the performance of amil zakat with accountability as an intervening variable in the Zakat Management Organization in Riau Province. This research is quantitative, so the model used is Structural Equation Modeling - Partial Least Square. The number of samples analyzed in this research was 136 zakat amil, administrators and implementers at Zakat Management Organizations in Riau Province. The results of this research indicate that there is no direct influence between internal control and Amil Zakat's performance. Still, through the accountability variable, internal control has a positive and significant effect on Amil Zakat's performance. Organizational commitment has a direct effect on Amil's performance but does not have a direct effect on accountability. The accountability variable mediates the relationship between organizational commitment and zakat amil performance. Meanwhile, religiosity has no effect on Amil's performance but has a positive and significant effect on the accountability variable. The accountability variable has a direct effect on Amil Zakat's performance variable. The theoretical implication is that internal control, religiosity and organizational commitment should be used as theories and indicators in improving Islamic performance through Islamic accountability which is a concept as well as a process of accountability for every human being before Allah SWT. The managerial implication of this research is to pay attention to indicators that influence the performance of Amil Zakat which can be seen from the accountability process carried out by Amil such as internal control, religiosity and organizational commitment. Every Zakat Management Organization is expected to have a zakat amil who has competence in the fields of management and accounting to improve the performance of Amil Zakat l and increase the trust of Muzakki and the community.

Pengaruh Pendapatan, Kepercayaan, Dan Pengetahuan Terhadap Minat Membayar Zakat (Studi Pada Karyawan Di Kawasan Mega Kuningan)

This article aims to explain the influence of income, Religiosity, and knowledge of private employees on interest in paying zakat at Amil Zakat Institutions and Zakat Management Organizations (LAZ/OPZ). Data was collected using questionnaires distributed to private employees in the Mega Kuningan area, South Jakarta with a sample of 100 people. This type of research is quantitative descriptive research with a purposive sampling method. This research was analyzed using multiple regression analysis through the IBM SPSS Statistics 22 program. From the results of the t test (partially) the independent variables income (X1), trust (X2), and knowledge (X3) each have an influence on the dependent variable Interest in Paying Zakat (Y). And from the results of the F test, all of these independent variables also simultaneously influence the dependent variable of interest in paying zakat.

Does Financial Technology Increase The Efficiency of Zakat Management Organizations or Other Factors?

<p><em>The purpose of this research is to analyze the efficiency of Zakat Management Organizations (ZMO) in utilizing financial technology to increase the collection and distribution of Zakat. Data was obtained from 4 social finance organizations that utilize financial technology: National Amil Zakat Agency (NAZA), Nahdathul Ulama (NU Care), Dompet Dhuafa, and Rumah Zakat between 2018-2019. The methodology used an efficiency approach with the Data Envelopment Analysis (DEA) tool. Operational variables are total operating and socialization costs as input variables, while Zakat’s entire collection and distribution are the output variables. The results are the 4 ZMOs based on Financial Technology, such as NAZA, NU Care, Dompet Dhuafa, and Rumah Zakat, indicate that NU Care is the most efficient ZMO with a score of 1.00 throughout 2018-2019 because it can decrease input costs and optimize output due to its large mass base and volunteer programs up to the village level. Meanwhile, other ZMOs experience inefficiency with a score below 0.60, which occurs due to the use of disproportionate inputs and outputs due to ZMOs having multiple roles and a relatively equal ZMO donor base, which causes competition among ZMOs. Hahslm Analysis proves that optimizing ZMO input and output is by using resources in a balanced way by minimizing costs and maximizing income, which is an important factor outside financial technology.</em></p>

Analysis of Financial Performance, Efficiency, and Organizational Growth of Zakat Management Organizations on Zakat Collection in Indonesia

The purpose of this study is to analyze the financial performance, efficiency and growth of zakat management organizations with independent variables such as liquidity ratios, amil funds, activity, efficiency and growth in zakat payments. The dependent variable used is the zakat institution which can be seen on the website of each zakat institution. The population of this study is all zakat institutions registered at BAZNAS for the 2016-2020 period. Sampling using purposive sampling method. The number of samples used in this study were 8 zakat institutions with a research period of 5 years. The analytical method used was panel data regression processed with Eviews version 10. This research was conducted in several ways to determine the appropriate model, namely: Interaction Test, Fixed Effect Test, Random Effect Test, Chow Test, Housman's test. The appropriate model is obtained after classical assumptions and hypothesis testing. The results showed that the ratio of liquidity, amil wealth and activity did not affect the distribution of zakat. While the efficiency ratio and growth ratio on the control variable have a positive effect on the distribution of zakat.

Implementasi PSAK 109 Tentang Akuntansi Zakat dan Sedekah/Infak Studi Kasus pada Badan Amil Zakat Nasional di Tanah Datar, Sijunjung dan Sawahlunto

The application of PSAK 109 concerning the accounting of zakat and alms / infaq in entities whose main operation is to collect and distribute zakat is very important. With the application of PSAK 109, it is hoped that the public's trust in the existing zakat management organization will increase, so that people prefer to distribute their zakat to zakat management organizations rather than issuing it personally directly to zakat recipients. The potential for zakat in Indonesia is very large, but it is not the same as the zakat collected by OPZ. This study aims to determine how the accounting treatment at BAZNAS Tanah Datar Regency, Sijunjung Regency, Sawahlunto City, and what the implications of the application of PSAK 109 on the performance of the collection and distribution of the three BAZNAS. This research belongs to the type of qualitative research, especially case studies. This research involved 3 cases, namely BAZNAS Tanah Datar, BAZNAS Sijunjung, and BAZNAS Sawahlunto. The results of this study show that the three BAZNAS still have not implemented PSAK 109 as a whole, and for BAZNAS Sijunjung, the application of PSAK 109 is still far from the accounting treatment according to PSAK 109

Word of Mouth or Online Services: What is the Best Determinant of Muzakki’s Preference in Selecting Zakat Agency?

The number of national-level zakat institutions has decreased since the implementation of Zakat Law Number 23 of 2011, indicating a more organized zakat administration. Nevertheless, in reality, many muzakki still opt not to distribute their zakat through the existing Zakat Management Organizations (OPZ) in Indonesia. Instead, they prefer to directly give zakat to their chosen mustahik. Despite the importance of paying zakat through zakat institutions, it is crucial to comprehend individuals' preferences in this regard. The main objective of this study is to investigate the factors influencing muzakki's preferences for zakat institutions, including trust, word of mouth, and online services. The research is based on empirical data gathered from 132 respondents in Central Java. Multiple linear regression was employed to test the study hypotheses. The findings reveal that all the examined variables, namely trust, word of mouth, and internet services, significantly influence muzakki's choices for zakat institutions. Further analysis indicates that among these factors, online services play the most significant role in shaping muzakki's preferences. The limitation of the study lies in the research sample where Indonesia consists of 34 provinces and only 1 province is involved in this study. This study presents a summary of the relevance of online services in zakat institutions, as previous research on muzakki preferences on zakat payment has never included online service factor.

Sharia governance and organizational performance in zakat management organization: evidence from Indonesia

Purpose This paper aims to investigate the impact of sharia governance on organizational performance in zakat management institutions in Indonesia over the period 2017–2021. Design/methodology/approach This study examined 33 zakat management organizations in Indonesia from 2017 through 2021 for 151 observations. Gross allocation ratio and growth of ZIS collection are used as organizational performance measures. The independent variables in this study are board of director size, educational background of the board of directors, sharia supervisory board size, sharia supervisory expertise, supervisory size and management size. Also, the study uses size, age and audit opinion as control variables to help measure the relationship between sharia governance and organizational performance. Findings This study shows that the board of directors and supervisory size positively and significantly affect organizational performance. Then, the educational background of board of directors has a negative and significant effect on organizational performance. In Model 1, sharia supervisory board size has a positive and significant effect on organizational performance, but in Model 2, sharia supervisory board size does not. Meanwhile, sharia supervisory expertise and management board size do not affect organizational performance. Practical implications The findings in this study illustrate the importance of transparency in the zakat management organization. Transparency helps minimize conflicts of interest and information asymmetry in the zakat management organization. In addition, sharia governance mechanism helps regulators and top management to make effective policies to improve and enhance organizational performance. Social implications Sharia governance is essential for zakat management organizations to increase accountability, credibility and public trust and support the practice of zakat management organizations. Originality/value This study discusses sharia governance and organizational performance in socioreligious organizations, especially zakat management organizations, which are still rarely carried out. Thus, this study broadens the insights of sharia governance and highlights the importance of performance appraisal in zakat management organizations.

DETERMINANTS OF INTERNET DISCLOSURE TRANSPARENCY ON ZAKAT MANAGEMENT ORGANIZATIONS IN INDONESIA

This study's purpose is to examine the influence of Zakat Management Organization (OPZ) characteristics on the transparency of Internet disclosure. There are four independent variables such as the size of OPZ, the presence of external auditors, under the auspices of the corporation status, and institution type. The size of OPZ is measured by the ln of the total assets, whereas the existence of the external auditor, the auspices of the corporation status, and the type of institution use dummy variables. The sample of this research is 32 OPZ in Indonesia with the research period 2018. The results show that the size of OPZ, the presence of auditors, and the ownership status of the institution had a significant positive effect on the transparency of Internet disclosure. However, the type of institution (BAZ or LAZ) does not affect the transparency of internet disclosure at OPZ. The percentage of disclosure of internet disclosures, such as content and presentation on the OPZ website, has increased from previous studies.

Analysis Evaluation Accountability on Zakat Management Organization Accountancy Shariah Perspective (Studies On Baitul Maal Hidayatullah Lampung)

Accountability is the obligation of the recipient of the mandate to provide accountability for all activities and activities which is the responsibility of the trustee. Study This aim To know How evaluation accountability to the Zakat Management Organization (OPZ) in perspective accountancy sharia by trilogy accountability that is accountability to Allah SWT, accountability to humans, and accountability to nature. Study method This use approach is qualitative. data used in this research is primary data obtained directly from party Baitul Sorry Hidayatullah Lampung like results interviews with party Baitul Sorry Hidayatullah Lampung. The results in this study indicate that most accountability in perspective Sharia accounting has been implemented with Enough Good on Baitul Sorry Hidayatullah Lampung. Accountability to Allah SWT in the distribution of zakat funds, infaq, and alms for each program has been implemented properly and manifested in worship by the teachings of Islam with fulfil rights Allah SWT And rights man. Accountability to humans in the distribution of zakat, infaq and funds alms Already done with Good, However related report his finances is not enough perfect because drafting report financial not by the components amil financial reports. Accountability to nature for the distribution of zakat, infaq and funds to charity has been implemented properly, as well as accountability to nature realized with the concept of a running eco-friendly office with awareness individual, Not yet There is policy official from the party organization. The tree planting program as a means For guard a sustainable environment.

Good Amil Governance (GAG) and Efficiency of Zakat Institution in Indonesia

This study aims to analyze the implementation of Good Amil Governance (GAG) in zakat management organizations (OPZ) and the efficiency of zakat distribution in Indonesia. This study uses a qualitative method with a literature study approach through secondary data tracing in the annual reports of zakat management organizations, journals, books and the official website of OPZ in Indonesia. The results showed that most of the OPZ had implemented the GAG principles thoroughly. In addition, the problem of inefficiency in the distribution of zakat in Indonesia has been overcome by the National Amil Zakat Agency (BAZNAS) through the issuance of the decision of the chairman of BAZNAS No. 33 of 2019 through identification of the Mustahik Identification Number (NIM). This research is expected to have implications for improving the application of governance and coordination of zakat distribution by OPZ in Indonesia.

Why do people pay zakah, infaq, and sadaqah (ZIS) through donation-based crowdfunding? The influence of Technology Acceptance Model and Social Presence Theory

IntroductionIndonesia has the largest Muslim population in the world and a large potential for zakat, infaq, and sadaqah (ZIS). However, in reality, ZIS revenue is only 5% of its potential. Crowdfunding was built to encourage the acceptance of ZIS to reach its potential by using only gadgets connected to the Internet. However, not all individuals are willing to use crowdfunding because of their individual considerations and preferences.ObjectivesThis study aims to identify the decision preferences of muzakki and donors to pay zakat, infaq, and alms using a crowdfunding platform. MethodThis study uses quantitative methods with PLS-SEM analysis tools with preference measurements using the Technology Acceptance Model and social presence theory framework.ResultsThe results of this study indicate that perceived usefulness, perceived ease of use, social presence, and trust have a significant positive effect on the preference decision to pay ZIS with crowdfunding. The trust variable also significantly mediates the relationship between social presence and the decision to pay ZIS through crowdfunding. ImplicationsThis research is expected to be a consideration for zakat management organizations (OPZ) for the development of a better platform to encourage community participation in channel funds to pay ZIS.Originality/NoveltyThis study is unique in its approach to crowdfunding in Indonesia’s ZIS context. It contributes to the body of knowledge on the maximization of ZIS potential in Muslim societies.

Analysis of Zakat Literacy, Zakat Transparency, and Sharia Compliance OPZ Performance with Puskasbaznas Index

Zakat Management Organization is an organization that is authorized and obliged to implement the system and management of public funds. As a country with a Muslim population of 87%, the potential amount of zakat is very large, the latest measurement of zakat potential in Indonesia according to Puskas (2019) reached Rp 233.9 trillion. As the person in charge and management of public funds, of course, the management of the zakat management organization must have good performance in order to gain the trust of the muzaki. However, in its development, it turns out that there are still many people who lack trust in conducting zakat transactions in official government organizations. This study used quantitative data with secondary data from the Puskasbaznas index. The purpose of this study is to determine the performance of zakat managers. The results showed that there was a significant influence between zakat literacy and Sharia compliance on performance, while zakat transparency did not have a significant effect on performance. Meanwhile, simultaneously, zakat literacy, zakat transparency, and Sharia compliance have a significant effect on the performance of zakat managers.