Zakat Management Research Articles

How did its Charity Go? The Practice of Zakat Management in e-Commerce Platforms

This study delves into the application of zakat within the realm of e-commerce platforms, specifically focusing on the accuracy and accountability of zakat calculation. It underscores the significance of assessing the precision and transparency of zakat collection and distribution within the digital landscape, particularly through platforms like Tokopedia. By employing a qualitative approach with investigative inquiry, the research facilitates a comprehensive comprehension of zakat practices within e-commerce. Data were gathered through thematic exploration, observation, and scrutiny of pertinent documents to ensure conformity with Sharia law. The research underscores the challenges associated with precise zakat calculation and accountability in reporting. Users necessitate clear guidelines for accurate zakat computation, including distinct benchmarks for gold and silver with regularly updated price parameters. Moreover, e-commerce platforms must guarantee transparency in zakat fund reporting. The establishment of policies for monitoring and supervising e-commerce platforms and integrated philanthropic entities is imperative. Additionally, the researcher advocates for further investigations to delve into user preferences concerning zakat practices and recommends collaborative endeavours among philanthropic bodies, governmental entities, and users to enhance charitable practices amidst the dynamic digital landscape.

HOW THE LEGAL STANDING OF AMIL ZAKAT TIBAN?

Purpose: The study was conducted to review the legal status of the formation of AZT, analyze the implications of the AZT for the implementation of zakat law in Indonesia, and discuss the contribution of the AzT in the zakat management process, especially during the Covid-19 pandemic. Design/methodology/data analysis: This type of empirical law research combines normative law research by reviewing laws and related literary sources and empirical legal research conducted by field research on several mosques, schools, and Islamic hostel schools in Semarang City. Data is collected through FGD, documentation, observations, and interviews, then analyzed through improvement, description, and interpretation of data. Findings: The research results show that Amil Zakat Tiban's existence is considered valid if no UPZ (Baznas) or Amil Zakat institutions have had permission from the Office of the Ministry of Religion. Based on supplies, Amil Zakat Tiban is an ad hoc agency that collects and distributes the zakat and reports it transparently. Amil Zakat Tiban is implicit in implementing the Zakat law by providing ease for the community in paying the zakat and reducing the workload of BAZNAS and UPZ, which have flexibility of reach. Although the existence of Amil Zakat Tiban is controversial, he contributed to the management of zakat and its equal distribution to the society that did not get the attention of the Philanthropic Institution, especially to the people who suffered dismissal (PHK) at the time of the Covid-19 pandemic. Originality/value: This study fills gaps in research on zakat, especially studies on the existence of private religious institutions formed by communities with strong local wisdom values, let alone many areas that are not accessible by BAZNAS. Practical implications: The existence of Amil Zakat Tiban is very necessary for the community, both muzaki and mustahik in managing zakat funds, especially during the fasting month (Ramadhan) and Idhul Fitr. Even though its presence has not yet received legal legality, people still trust AZT in distributing their zakat funds.

ANALISIS PENGARUH CAPITAL ADEQUACY RATIO (CAR), RETURN ON ASSETS (ROA), NON PERFORMING LOAN (NPL), DAN INFLASI TERHADAP LOAN TO DEPOSIT RATIO (LDR)

This study aims to analyze the management of zakat, waqf and Islamic finance funds managed by Islamic banking. Where is the bank which is a place to collect funds from the community in the form of savings, then channeled back in the form of credit and others to the community. Provision of credit funds to the public can be measured through Loan To Deposit (LDR), where a ratio can indicate the ability of a bank to channel credit funds to third parties. Which can be carried out various tests in channeling bank funds to find out how the influence of CAR, NPL, ROA and inflation on LDR measurements. Then it can be seen from the results of LDR measurements that the form of distribution of CAR and NPL has a significant value to LDR. And then, for the measurement of ROA and inflation, it has no significant value to the LDR. Factors that influence the rise and fall of LDR may be due to the internal and external conditions of banking companies. Internal conditions can be reflected in the bank's financial indicators. The key indicators used in this study are CAR, ROA, NPL.

Tinjauan Hukum Ekonomi Syariah terhadap Pengelolaan Zakat Produktif di BAZNAS Kabupaten Bogor

This research aims to analyze the management of productive zakat in Indonesia, specifically by the National Zakat Agency (BAZNAS), from the perspective of Islamic economic law. The method used is literature study by examining secondary data in the form of laws, regulations, books, journals, and reports related to the topic of discussion. The results of the analysis show that the management of productive zakat by BAZNAS is generally in accordance with the provisions of Islamic economic law. However, there are still some weaknesses in the empowerment mechanism that need to be addressed so that the goal of empowering the economy of the Muslim community can be achieved maximally.

Analisis Perbandingan Kinerja Keuangan Lembaga Amil Zakat Yayasan Amal Sosial Ash Shohwah Malang Sebelum dan Selama Pandemi Covid-19

This research aims to compare the financial performance of LAZ YASA Malang before and during the Covid-19 pandemic. The research method used is quantitative research with a comparative approach. The data obtained is secondary data consisting of the financial ratios of LAZ YASA Malang for the period 2018-2021. The results of the research show that there is no significant difference in the financial performance of LAZ YASA Malang before and during the Covid-19 pandemic. However, most of the financial ratios of LAZ YASA Malang have shown improvement and are considered good and efficient according to the interpretation of OPZ financial ratios. Ratios such as fundraising costs, current ratio, quick ratio, growth of zakat, growth of infaq, growth of ZIS, and growth of allocation indicate a decline in performance during the Covid-19 pandemic. This provides an opportunity for LAZ YASA Malang to evaluate and enhance their financial performance in managing and distributing zakat, infaq, and Shadaqah funds. This research contributes to the understanding of the financial performance of zakat amil institutions during the Covid-19 pandemic. The findings can be used as a reference for LAZ YASA Malang to optimize the management and distribution of zakat, infaq, and Shadaqah funds. Additionally, this research provides valuable information for further research and development in the field of financial performance of zakat amil institutions.

Konsep Zakat Mal dalam Islam dan Persepuluhan dalam Agama Kristen

Every religion certainly has a way of improving the welfare of all its followers, by sharing with fellow living creatures, helping each other, as a form of compassion for one's brothers. One form of effort by the people to strengthen brotherhood is zakat in the context of the Islamic religion and in the Christian religion it is known as tithe. This research aims to deepen knowledge of the concept of zakat mal in Islam and tithing in Christianity, to find out the essence of implementing the concept of zakat mal and tithing, and to look for comparisons between the two. This research uses a type of library research (Library Research). This research uses anthropological methods. This research uses a descriptive approach. The researcher uses data analysis techniques in the form of content analysis (content analysis) of library research where the data sources are books and documents and literature in a form that is others, providing input and transformative thoughts about the concept of zakat mal and tithing so as to provide clearer information. Based on the findings from this research, the concept of zakat mal and tithing is different even in terms of the meaning of giving wealth to other people by hoping for blessings from God. However, in the concept of zakat mal, someone who wants to give zakat mal must have excess assets and meet the requirements of the nishab and haul, while tithing does not have a requirement to carry out the teachings of tithing, anyone can give tithe as long as they have assets and it is not forced if there is none then it is permissible not to give tithe. The implementation of mall zakat is of course based on the provisions set by Allah, in harmony, the conditions have been explained in the Al-Qur'an, then you can give your zakat to the mall zakat manager to distribute it to people who are entitled to receive it. Likewise, tithe can be given one tenth of the assets owned to the church management.

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

¬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.

Developments in Management Zakat and Wakaf in Indonesia

The purpose of this article is to present an overview of the development of zakat and waqf that has occurred in Indonesia. This research method focuses on managing data qualitatively using the descriptive-analysis data analysis method. The results of this research are: that the development of zakat and waqf started with the arrival of Islam to Indonesia, the application of zakat and waqf began in a simple form, and not yet fully aware of the obligation to pay zakat, waqf was first introduced with the donation of land to build a mosque. The development of zakat and waqf continues until the presence of the BAZNAS and BWI institutions which can facilitate the development, management and distribution of Zakat and Waqf in Indonesia.

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.

MANAJEMEN ZAKAT: MASA NABI MUHAMMAD SAW DAN SAHABAT KHULLAFAURRASYIDIN

Apart from being a religious service, Zakat also contains social and economic values. However, inappropriate management individually only realizes the value of worship. The behavior of zakat management carried out by the Prophet Muhammad SAW and Friends of Khullafaurrasyidin can be used as a reference that government involvement is needed so that zakat management can run optimally, so that one of the functions of zakat, namely empowering mustahik to become muzakki, can be realized and the zakat surplus target can be realized

DESIGN OF INVENTORY MONITORING INFORMATION SYSTEM OF OFFICE EQUIPMENT AND SUPPLIES AT BAZNAS CITY OF BANDUNG BASED ON MACRO EXCEL (VBA)

BAZNAS, the National Amil Zakat Agency, is the official institution overseeing zakat management at the national level. In Bandung City, BAZNAS runs programs such as Healthy Bandung, Smart Bandung, Taqwa Bandung, and Caring Bandung, contributing to the city's prosperity. To streamline office operations, related institutions must conduct inventory activities for office equipment and supplies. However, BAZNAS Bandung City currently employs a manual inventory management system, involving paper-based recording, recapitulation, and individual input into Excel sheets, leading to inefficiency, security concerns, and data loss risks. Recognizing the need for improvement, a new information system has been designed using Microsoft Excel, Macros, and Visual Basic Applications. The design includes Data Flow Diagrams and Entity Relationship Data to enhance the management and monitoring of inventory data, ensuring data integrity and structured inventory activities. Project evaluations, following the End User Computing Satisfaction (EUCS) principle, show that the system meets institutional needs and is user-friendly. Users are provided with a manual book during testing to enhance system understanding. While the trial results are positive, constructive feedback suggests the need for further feature enhancement to ensure smoother system operation and greater overall benefits. This information system aims to speed up and simplify inventory data management, bringing efficiency to BAZNAS Bandung City's operations.

Analysis of Effectiveness and Challenges of Digital Zakat Management: Case Study on Shopee and Tokopedia Platform

This research explores the Analysis of the Effectiveness and Challenges of Digital Zakat Management, focusing on the case study of Shopee and Tokopedia platforms through a quantitative approach. A diverse sample of 250 participants engaged in Zakat transactions provided insights into demographic profiles, usage patterns, and perceptions of digital Zakat features. Results indicate a broad appeal, with users spanning various age groups, professions, and geographic locations. Usage patterns varied, emphasizing the platforms' adaptability to users with different engagement frequencies. While users expressed high satisfaction (Mean Score: 4.1) and perceived efficiency in transaction speed (Mean Score: 4.2), challenges such as transparency concerns (Mean Score: 3.8) and technological barriers (30%) were identified. The study offers implications for platform optimization, emphasizing the importance of addressing challenges to enhance digital Zakat experiences.

PENDAYAGUNAAN ZAKAT PRODUKTIF UNTUK PENGUATAN UMKM (STUDI DI LAZISMU DAN BAZNAS KAB BIMA

This research examines the utilization of productive zakat in increasing the income of business groups, especially in the Micro, Small and Medium Enterprises groups (UMKM) which are located and funded by the National Zakat Amil Agency (Baznas) and the Muhammadiyah Regency Amil Zakat Infaq and Sadaqah Institute(LAZISMU) To deepen the study, the researcher first took pictures of the model and impact of utilizing productive zakat on UMKM, secondly the researchers took pictures of the obstacles and solutions faced by Baznas and Lazismu in utilizing productive zakat. As data analysis material in this research, researchers used empowerment theory and needs theory. These two theories are combined in the study to explore the model and the impacts and obstacles faced by Baznas and Lazismu. Specifically, Gozali's theory of needs is used as an approach in Islamic Economics. Apart from theory, researchers also slice the data into rules or laws related to zakat management in Indonesia. Meanwhile, the method used is descriptive qualitative, data collection uses semi-structured interview techniques and document study. The research results show that the productive zakat utilization model in Baznas and Lazismu is structured and well planned, while the impact on mustahik or UMKM still needs to be evaluated in depth. Apart from that, the obstacles faced are the management of zakat/mustahik data which is not yet optimal, a shortage of personnel and a lack of understanding about zakat for personnel as well as a lack of zakat income/funds. Key words: Zakat, productive, needs, empowerment, UMKM, utilization

Dampak Penerapan Undang-Undang Nomor 23 Tahun 2011 terhadap Akuntabilitas Keuangan Pengelola Zakat

The financial statements of zakat managers must comply with applicable laws and regulations, namely PSAK number 109 which was declared not to conflict with sharia, and the fatwa of the Indonesian Ulema Council by the MUI National Sharia Council on August 16, 2011. So PSAK number 109 becomes the basic principle in carrying out accounting finance in zakat institutions. All zakat management organizations are required to implement it. The purpose of this study, of them is to analyze the extent to which zakat management organizations obey in preparing financial reports. This research is a type of qualitative research using case studies. The author examines a phenomenon that occurs in the field, namely the many Zakat Management Organizations that have not implemented PSAK number 109. This research is also normative juridical research, namely research that is focused on examining the impact of the implementation of Law number 23 of 2011 on the accountability of zakat managers (a case study of BAZNAS RI), the primary data source comes from the results of interviews, and all regulations related to zakat. Secondary data sources come from official websites, books, and journals. The results of this study indicate that, First, compliance with the preparation of zakat financial reports at zakat management organizations is not yet 100%, as evidenced by the large number of zakat managers who have not implemented PSAk No. 109 that must be implemented by zakat organizations, there are even organizations that have not made zakat financial reports. Second, there are two monitoring mechanisms, namely internal audit, and external audit. The three audits have an important effect on increasing the financial accountability of zakat managers.

Professional zakat empowerment strategy for improving community welfare in Central Lombok

Professional zakat is one of the zakat instruments that can potentially improve the community's welfare. However, this potential has not been optimally exploited. Therefore, efforts are needed to improve the empowerment of zakat professionals. This study aims to analyze the strategy of empowering zakat professionals to improve community welfare in Central Lombok. This research uses qualitative research methods. This method collects data and information through in-depth interviews, observations, and document studies. The data that has been collected is then analyzed in three stages, namely data reduction, data presentation and conclusion drawing. The results showed that professional zakat has great potential to improve community welfare. Empowering professional zakat to improve community welfare in Central Lombok can be done in several ways, including increasing public awareness, organized professional zakat management, adequate professional zakat policies and regulations. So it can be concluded that the potential for professional zakat in NTB Province is very large and can be an important source of funds to improve community welfare. Professional zakat empowerment strategies need to be prepared and implemented in a planned and structured manner so that they can have a significant impact on improving community welfare.

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

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.

The Management of Zakat and Waqf in the Economic Development Efforts of Aljazair

This article discusses zakat management in Aljazair, focusing on changes in zakat management plans, the history of Zakat, and mechanisms for collecting and distributing zakat funds. Aljazair is facing changes in zakat management with plans to establish a National Zakat Council, in response to public dissatisfaction with the existing system. The history of Zakat in Aljazair reflects its critical role before the colonial era, but experienced significant decline during that period. Zakat management in Aljazair involves Kotak Zakat as a voluntary organization with strategic partnerships, innovation in utilizing Zakat, and the use of technology to increase efficiency and transparency. The distribution of zakat funds involves an application process from mosque units, which the Regional Council supervises. Partnerships with financial institutions such as Bank Al-Barakah Aljazair create innovative solutions such as the Zakat Investment Box. Through an organized approach and strategic partnerships, Zakat management in Aljazair is committed to utilizing Zakat for social welfare. In the management of Zakat and waqf in Aljazair, it can be concluded that there are 48 directorates of religious affairs and waqf located in each of the 48 provinces in Aljazair. They are considered a scaled-down version of the ministries of religious affairs and endowments, where they have small offices and departments representing specific tasks assigned by the ministry. They oversee the management of zakat funds, waqf assets, Hajj and Umrah affairs and other religious affairs in each of the country's 48 provinces. Each religious and waqf directorate has a separate department dedicated to waqf asset collection, dispute management, and investment. All religious and waqf directorates are directly related to the central directorate in the capital and the ministry of religion and waqf.

Evaluating Coaching Effectiveness to Improve Performance at Rumah Zakat

Rumah Zakat is a philanthropic institution that manages, collects, and empowers zakat, infaq, and sadaqah funds. It was established in 1998 under the name Ummul Quro Social Wallet (DSUQ). Currently, to enhance employee performance and optimize organizational results, Rumah Zakat emphasizes the involvement of leaders in the team development process. In previous years, Rumah Zakat managers underwent training related to leadership skills to optimize their roles. In this context, one crucial aspect of a manager’s role is to engage in the coaching process. Effective coaching by a manager can significantly impact individual behavior change and improve organizational results. However, in reality, not all managers can properly optimize the coaching process and their role as coaches in the workplace. Several issues have arisen among participants in the employee improvement program regarding the involvement of leaders or managers in team development. Therefore, based on the situation, there is a need for a comprehensive evaluation of the coaching process conducted by all managers at Rumah Zakat to immediately implement improvements and provide training to optimize coaching effectiveness. In this study, using quantitative methodology, primary data was gathered from Rumah Zakat employees who completed a set of questionnaires. This survey will be distributed specifically to employees at the officer level who often interact directly with their leaders at Rumah Zakat. To determine the number of samples, this paper uses Slovin’s formula with a confidence level of 95%, resulting in 213 samples with a margin of error of 5%. Furthermore, the results will be followed up with a qualitative phase using semi-structured interviews. From these results, it is indicated that the implementation of coaching effectiveness tends to be at a medium level for all components. This suggests that the coaching process has been implemented and is reasonably optimal, but the assessment is still at a medium stage, indicating the need for improvements.