Zakat Payment Research Articles

What Drives the Zakat Payment Decision at the BAZNAS of South Sumatra?

Promotional strategies have a significant impact on decisions to pay zakat at a zakat institution in the era of digital advancement. This study intends to investigate the determinants of zakat payment at the National Zakat Agency (Badan Amil Zakat Nasional - BAZNAS) of South Sumatra Province, Indonesia, using influencer endorsement and electronic word of mouth as independent variables. A total of 250 people, which were selected using the purposive sampling method, participated in this study. The data was processed and analyzed using Structural Equation Modeling (SEM). The findings indicate that electronic word of mouth strengthens the beneficial relationship between influencer endorsement and the decision to pay zakat at the BAZNAS. The impact of influencer endorsement on zakat payment decisions was shown to be substantially stronger when electronic word of mouth was included as a moderator variable. The finding suggests that the BAZNAS of South Sumatra must play an optimal role in utilizing public figures to promote the BAZNAS' features, as well as increasing information about BAZNAS on social media, so that muzzaki are interested in paying zakat through BAZNAS.========================================================================================================ABSTRAK – Apa yang Mendorong Keputusan Membayar Zakat pada BAZNAS Sumatera Selatan? Strategi promosi berpengaruh signifikan terhadap keputusan membayar zakat pada lembaga zakat di era kemajuan digital. Penelitian ini bertujuan untuk mengkaji determinan pembayaran zakat di Badan Amil Zakat Nasional (BAZNAS) Provinsi Sumatera Selatan, Indonesia, menggunakan influencer endorsement dan electronic word of mouth sebagai variabel independen. Sebanyak 250 orang, yang dipilih dengan menggunakan metode purposive sampling, berpartisipasi dalam studi ini. Data diolah dan dianalisis menggunakan Structural Equation Modeling (SEM). Hasil kajian menunjukkan bahwa electronic word of mouth memperkuat hubungan antara endorsement influencer dengan keputusan membayar zakat di BAZNAS Sumatera Selatan. Dampak influencer endorsement terhadap keputusan membayar zakat terbukti jauh lebih kuat ketika electronic word of mouth dijadikan sebagai variabel moderator. Hasil ini berimplikasi terhadap kebijakan BAZNAS Sumsel dalam mengoptimalkan tokoh-tokoh publik dalam mempromosikan fitur-fitur BAZNAS dan mendiseminasikan lebih banyak informasi mengenai BAZNAS di media sosial, agar muzzaki tertarik membayar zakat melalui BAZNAS.

ANALYSIS OF CIGARETTE DEMAND AMONG POOR HOUSEHOLDS IN INDONESIA: AN ISLAMIC ECONOMIC APPROACH

Increasing Indonesia’s health and economic burdens generated by smoking habit require immediate stakeholder responses to reduce cigarette consumption. This study aims to examine and compare the changes in smoking behavior (i.e., the smoking status and the number of cigarettes consumed monthly) among zakat recipients (mustahik) and zakat payers (muzaki) caused by cigarette prices and income changes. Using a dataset from SUSENAS 2018 and conducted under kifayah approach (a poverty line approach in Islamic economics that will allow the observers to differentiate between muzaki and mustahik), this study employed two-part regression models. Results showed that an increasing income escalated cigarette consumption (ß = 0.761; 95% CI = 0.761, 0.762), but increasing cigarette prices reduced cigarette consumption (ß = -0.682; 95% CI = -0.683, -0.682). Mustahik household is more responsive toward changes as compared to muzaki ones. Mustahik household sensitivity towards cigarettes has important implications for zakat institutions in ensuring and monitoring zakat funds utilization among mustahik.

Effects of stewardship on zakat payers’ trust in Kelantan: Does a good mix of board capital increase zakat payers’ trust through stakeholder management?

Due to the COVID-19 pandemic crisis, it is an urge to maximize the zakat collection to reduce citizens' burden who got laid off and lost income sources. Despite zakat's obligation to every eligible Muslim, the zakat collection is still considered unsatisfactory due to the leakage in the zakat collection. The leakage happens when zakat payers prefer to pay directly to asnafs. One cause of the leakage is a lack of trust in the zakat institution. There is a lack of previous literature that reported on determinants of zakat payers’ trust. Therefore, the objective of this paper is to explore the relationships between board capital, stakeholder management, and zakat payers’ trust and the mediating effect of stakeholder management on the link between board capital and zakat payers’ trust. Four hypotheses were derived for this paper. 553 responses were collected from zakat payers in Kelantan. The data was analyzed using SmartPLS and revealed that board capital and stakeholder management positively affects zakat payers’ trust. Furthermore, board capital positively impacts stakeholder management, and the mediating effect of stakeholder management is confirmed. These findings imply that a combination of board members and good stakeholder management does increase zakat payers' trust, thereby strengthening the function of zakat institutions as a socio-economic balancer.

Maslahah dan Efektifitas Pada Zakat Online Melalui Aplikasi Kitabisa: Sebuah Analisis Hukum

Zakat is a property owned by Muslims who when they have reached their lineage, they must be issued zakat and given to mustahik in accordance with the command of Allah SWT. Zakat has been commanded by Allah SWT the Qur’an and Hadith. Seeing today’s developments, Zakat payments do not have to come directly to the zakat agency, but can be done online our through social media. The prsence of online institutions for Zakat management will make it easier for people to pay zakat. One of the most popular applications for zakat management is the Kitabisa application. The Kitabisa application was present in 2013 with the aim of collecting zakat from the community to be distributed to those who are entitled to receive it. In 2019 our applications can improve its managethment and distribution to the public. This study uses a normative juridical method with a descriptive analysis approach. The data colection technique of this research is library research. This study aims to analyze the benefits and effectiveness of online zakat through the Kitabisa application. The result of this study is that zakat online Kitabisa application is very useful and effective to do. Because someone who pays zakat does not have to come to the zakat amil body directly. Keywords: Online Zakat, Maslahah, Kitabisa, Legal Islamic Analysis.

Saying the matter whether it is required immediately or not required

The research deals with the imperative, whether it requires immediateness or not, discussing the scholars' views, and focusing on editing the place of their disagreement about the issues related to it. then, various statements of scholars with their fundamentalist evidence and stating the objections and responses contained therein are mentioned, and the impact of this dispute on the branches of jurisprudence One of the most prominent findings is that the disagreement in this issue results in many jurisprudent issues, including the permissibility of delaying the payment of zakat to its beneficiaries, as some said: the imperative is immediate and said that postponing the end of the year is forbidden. Others said: immediateness is not beneficial even if it is done after a while, and other issues mentioned are the subject of the research.

The Impact of religiosity, self awareness and trust on muzakki's interest to pay zakat in BAZNAS Langsa

Abstract
 Objectives - This study aims to determine the factors that influence Muzakki's interest in paying zakat in Baznas Langkat Regency either partially or simultaneously.
 Methods - This study uses field research by conducting a survey of 95 people with a cluster random sampling approach. A regression test was conducted to determine the effect of religiosity, self-awareness and trust on muzakki's interest in paying zakat.
 Results - The results showed that the influence of religiosity and awareness partially had a significant positive effect on Muzakki's interest in paying zakat in Baznas, Langkat Regency. The effect of self-awareness on Muzakki's interest in paying zakat shows self-awareness. Meanwhile, trust shows an insignificant number, which means it does not affect interest in paying zakat in a positive direction.
 Limitations – This study has limitations in terms of the number of respondents. In addition, the research subjects are people who consistently pay professional zakat and do not include people who are reluctant to pay professional zakat.
 Implications – As a practical implication, the results can be used as a reference by the government, especially zakat institutions, in encouraging marketing strategies. To improve zakat payment in Baznas, they should consider the community's behaviour in paying zakat.

Exploring Zakat Distribution Practices for CSR Initiatives: Perspectives of Corporate Zakat Payers in Malaysia

Exploring Zakat Distribution Practices for CSR Initiatives: Perspectives of Corporate Zakat Payers in Malaysia

Investigating The Determinants of Muslim Intention to Accelerate Zakat Payment During The Covid19 Pandemic

The crisis caused by the COVID-19 pandemic is more severe than other crises that have occurred before such as the crisis in 2008. This is because of the speed and scale it has created. The purpose of this study was to determine the effects of the COVID-19 pandemic crisis on changes in the behavior of Muslims in Indonesia, namely accelerating the payment of zakat during the Covid-19 pandemic. The data used in this study is primary data, where data were collected through questionnaires to respondents who were selected purposively throughout the big islands of Indonesia and collected as many as 256 respondents. By using the Structural Equation Modeling (SEM) Partial Least Square approach, it is found that several variables have an influence on the behavior of Muslims to accelerate paying zakat, including the Attitude variable and the Perceived Behavioral Control variable. However, it was found that the Subjective Norm variable was not proven to significantly influence the behavior of Indonesian Muslims to accelerate paying zakat during the COVID-19 pandemic crisis. The limitations of this study are that the sample that dominates is only from the island of Java and the age proportion of the respondents is dominated by millennials and generation z.

Distribution of Zakat Funds in Malaysia From The Maqasid Al-Syariah Perspective

Zakat is one of the primary economic resources for Islamic countries. Efficient and systematic management of zakat can increase the potential of zakat as an instrument for the development of Muslims. Therefore, optimum utilization of zakat funds is essential to improve every Muslim's quality and potential. In Malaysia, the administration and management of zakat are managed by the State Islamic Religious Council (IRC). IRC is responsible for determining the recipient's eligibility as well as the form of assistance appropriate to each recipient's background so that the service given can be utilized as best as possible. Zakat, as one of the sources of ummah development, should be used more practically to ensure that the maqasid behind the shari'ah of zakat is successfully realized. Therefore, this study was conducted to analyze the distribution of zakat funds in Malaysia according to the perspective of Maqasid Syariah. This theoretical study was carried out qualitatively through research on library data related to zakat and Maqasid al-Syariah, as well as content analysis of the website of each IRC to formulate aid and distribution of zakat funds implemented in each state. The study found that IRC has prepared various programs to improve the quality and competitiveness of asnaf, as well as fulfill Daruriyyat al-Khams, which is the preservation of religion, life, mind, property, and progeny. Therefore, every Muslim, especially the zakat payers, need to take the opportunity to be involved with IRC in ensuring that the results of the zakat fund can be optimized to develop Muslims in Malaysia.

The Perspective of Contemporary Scholars on the Zakat Payment of YouTube Google AdSense Income

The potential of zakat through the Google Adsense business can be used as an instrument to encourage economic growth. This can be done regardless of the pros and cons among scholars against zakat payment on Google Adsense business income on youtube. Also, this article refers to a literature study with a normative and juridical approach. The results showed several scholars argued that even though the haul had not been achieved, professional or income zakat needs to be issued as long as the nishab had been reached. Some scholars also require professional or income zakat to be issued when the nishab and haul have been reached. Meanwhile, YouTubers and content creators are professionals who are loved by people of all ages and the job is promising in the millennial era with the potential to generate lots of zakat funds. It is hoped that more similar professions with great potential will emerge in the future. Therefore, people who earn from the Google Adsense business on youtube can better understand the payment of zakat from their income. This study can be a basis for further surveys on the development of other professional zakat.

Optimalisasi Pembayaran Zakat Dalam Inklusi Keuangan Berdasarkan Perspektif Syariah

Zakat is a certain part of assets that must be issued by Muslims when they have reached the specified conditions. However, the current payment of zakat in practice is still not optimal. This study aims to analyze the role and strategy of optimizing zakat payments in Islamic financial inclusion. To achieve this goal, in this study, we used a qualitative method. The subject in this study is zakat, while the object in this paper is the analysis of optimizing zakat payments in financial inclusion based on Islamic law. The type of data used in this paper is secondary data with monthly data collection from January to December 2021. The results of the study show that optimizing zakat payments can trigger extreme poverty reduction and equitable distribution of welfare. Zakat also acts as a strategic and essential financial instrument in supporting the achievement of the target of financial inclusion in accelerating the process of economic growth. So the role of optimizing zakat is very necessary in this case.

Business Zakat Payment Compliance among Small Business Owners in Kedah, Malaysia: Mediation Effects of Awareness and Attitude

Due to the low amount of business zakat collection in Kedah, this study was conducted to determine whether attitude, subjective norms, behavioural control, and awareness affect small business owners' intentions to comply with business zakat payment. One hundred ninety-one small business owners in Kedah participated in this survey. The data was analysed using the Partial Least Squares (PLS) by utilising the SmartPLS 3 software. The study results show a significant association between attitude, subjective norms, behavioural control, and the intent to comply with business zakat payment. However, awareness does not affect a business owner's intention to comply with Islamic law and pay business zakat. It has been discovered that awareness is a mediator between subjective norms and attitudes towards the intention of paying business zakat. Additionally, the attitude was found to mediate between awareness and intention for zakat payment compliance. The State of Kedah Zakat Board can use the study's findings to develop new strategies and strengthen current strategies to encourage small business owners to pay business zakat.

Praktik Pembayaran Zakat Dikalangan Nelayan Kecamatan Koto Kampar Hulu Kabupaten Kampar (Perspektif Hukum Islam)

According to Islamic law, this study examines the practice of paying Zakat among fishermen in Koto Kampar Hulu District, Kampar Regency. This article is field research using a qualitative approach that aims to explain the phenomenon of zakat payments to fishermen in Koto Kampar Hulu District from the perspective of Islamic Law. The data collection technique author uses observation, interviews, and documentation, while the data analysis technique uses descriptive qualitative. There are three findings in this study, namely: First: the objectivity of zakat objects in Koto Kampar upstream are plantations/agriculture, livestock, civil servants, and fishermen. Second: the payment of zakat on fishermen made by the fishing community is by issuing money to orphans, the poor, mosques, and MDA, with an unspecified amount, they give according to their income, they spend around Rp. 35,000-50,000 every week. Third: while it is seen from Islamic law that issuing zakat, must be by existing rules, then the zakat of fishermen is qiyased to trade zakat which is issued 2.5%, but local fishermen never issue it according to the rules. However, they are not people who are reluctant to pay zakat, they issue it according to the knowledge they have.

Faktor-Faktor Yang Mempengaruhi Keputusan Muzakki untuk Membayar Zakat Selama Pandemi Covid-19 Melalui Platform Media Online: Studi Kasus: Laz Al-Bunya


 The COVID-19 pandemic that spread widely in Indonesia has made people required to stay at home which has a major impact on the Indonesian economy. In times like this, all things are done online or online, including in zakat payments. Most zakat institutions have implemented an online payment system in order to provide convenience to muzakki in transactions. Therefore, this study is aimed at analyzing the factors that influence Muzakki's decision to pay zakat during the Covid-19 pandemic through online media platforms at LAZ Al-Bunyan, including Religiosity Factors, Income Factors, and Safety Factors. In this study, it used a descriptive quantitative method with multiple linear regression analysis techniques to test H1-H3. The sample used was muzakki in LAZ Al-Bunyan as many as 97 Muzakki, the method used was the slovin formula. . From the results of the study, it was concluded that partially only the Safety Factor had a significant influence on muzakki's decision to pay zakat online during the COVID-19 pandemic with indigo sig. of 0.000 which means it is smaller than 0.05. Meanwhile, the Religiosity Factor and Income Factor did not have a significant influence on muzakki's decision to pay zakat online during the Covid-19 pandemic with each sig value. of 0.767 and 0.102 which means greater than 0.05. Meanwhile, simultaneously the Religiosity, Income, and Security Factors have an influence on muzakki decisions with a probability value of 0.000 which means less than 0.05. 
 Keywords : Religiosity, Income, Security, and Muzakki Decisions.

Digital-Based Information System of Zakat Management in Indonesia: Strategies for Increasing Revenue in Fiqh Muamalah Perspectives

This study aims to examine the digital-based zakat management information system and strategies for increasing ZIS fund income from the perspective of muamalah fiqh in NTB and Aceh. This study focuses on using SimBaznas on the loyalty of zakat payments, the cand constraints, and strategies taken to increase zakat payments in the two regions. This is a mixed-method study to obtain more comprehensive, reliable, and objective data. The results showed that the implementation of SimBaznas at Baznas in NTB was only carried out on reporting zakat collection that had been carried out properly, while reports and asset reports had not been well informed in SimBaznas. Meanwhile, in Aceh Province, all SimBaznas features have not been effective. Quantitative analysis shows that the ease of use and availability of facilities and infrastructure does not guarantee a correlation with the implementation of SimBaznas in the two provinces. In addition, the seriousness of the interest of SimBaznas users has an effective effect on the implementation of the system. However, it is certain that the existence of SimBaznas has no significant effect on the loyalty of Muslims in the two provinces. The problem with using SimBaznas is caused by the lack of quantity and quality of IT-based human resources. Therefore, the strategies that can be applied are improving the quality and quantity of SimBaznas IT managers, socializing SimBaznas to the public, encouraging ratifying the law on zakat as a tax deduction, and finalizing the regulation of zakat as PAD in Aceh. Therefore, in the context of fiqh muamalah, Baitul Mal will increasingly contribute to poverty alleviation, economic development, and human resource development in NTB, Aceh, and Indonesia.

Zakat payment from cryptocurrencies and crypto assets

PurposeThis paper aims to examine the existing practice of accepting zakat payments using cryptocurrencies and crypto assets by discussing its Shariah issues.Design/methodology/approachThis is qualitative research in nature, as unstructured interviews with experts in the field were conducted to understand the existing practice regarding zakat on cryptocurrencies/crypto assets while literature on the topic was reviewed to derive conclusions.FindingsIt is found that there are divergent views among contemporary Shariah scholars on the Shariah permissibility of cryptocurrency and crypto assets. As such, by evaluating the existing practices of some companies, this study has concluded that there is room to pay zakat using cryptocurrencies and from investments made on crypto assets. As long as they have been screened and classified as Shariah-compliant, they can be qualified to be part of one’s wealth from which zakat shall be paid. However, the findings of this research shall be subject to the fatwa and rules adopted in the specific jurisdiction in which the zakat payer resides. Laws made by the ruler to benefit the public ought to be considered in upholding the masalih (public interests) of all, which is in line with the legal maxim of “tasarruf al imam manut bi al-maslahah” (the ruler’s decision is dictated in favor of the people).Originality/valueIt is anticipated that the findings of this research will benefit zakat organizations and zakat payers in understanding how they should deal with cryptocurrencies and crypto assets in the collection and payment of zakat.

The Influence of Information Technology on The Payment of Zakat in Melaka

The development of information and communication technology (ICT) has brought various benefits and conveniences to daily affairs. In addition to the communication platform, ICT is an efficient payment medium because it saves cost and time. Zakat institutions are also no exception in applying digital platforms as one of the mediums of zakat payment. Therefore, this study aims to identify the influence of information technology on the payment of zakat at the Malacca Zakat Center (PZM). The study was carried out quantitatively using a survey design with a sample size of 145 people consisting of Muslim residents aged 25 and 56 years old. Questionnaire sets were distributed to respondents in Melaka's three central districts: Alor Gajah, Melaka Tengah, and Jasin. The study results show that the Muslim community knows zakat payment activities. Furthermore, the determining factors studied showed a positive relationship to the payment of zakat in PZM, namely service quality (r=0.352, p=0.01) and information technology (r=0.408, p=0.01). Therefore, the application of efficient service quality and the information technology facilities offered can influence the payment of zakat by the community, further leading to an increase in the zakat collection rate in PZM.

Strengthening Reputation Of Zakat Management Institution Through Organizational Trust

The reputation of an institution such as Zakat Management Institution is an important factor to increase the trust of Muzakki or zakat payer. Zakat Management institutions need to ensure that their employees provide the best performance and meet expectations of both Zakat Payer and Zakat Recipients. The purpose of this study is to develop a model to improve the reputation of the institution with quality of Good Corporate Governance (GCG) and Knowledge Quality which is intervened by Organizational Trust. Data were collected from 100 Muzakki (Zakat Payer) of state civil servants in Kudus Regency, Central Java Province, Indonesia. The method used to analyze the hypothesis is Most Least Squares (PLS). This study concludes that: Good Corporate Governance (GCG), Knowledge Quality, and Organizational Trust, have a positive and significant effect on the Reputation of BAZNAS as Indonesia Zakat Management Institution.

Pengaruh Online Payment terhadap Minat untuk Berzakat Online

The presence of economic digitization has a lot of impact on the economy, one of which is Financial Technology in paying zakat Not only the conventional economic search get the impact of such technology, but the Islamic economy gets the impact. The example is the mechanism in Zakat. Zakat can now be done online through privately owned gadgets or other technologies. It certainly facilitates people, both zakat payers and zakat recipients. However, not a few people have not fully implemented technological advances in their lives for several reasons. Therefore, researchers conducted research to find out the influence of online payment on the interest to online zakat of some people in Bogor City. The research was conducted with the dissemination of questionnaires containing several questions about the problem. The results of the study were tested with several statistical tests, such as data feasibility tests (validity and reliability tests), classic assumption tests (normality tests, linearity tests, and heteroskedasticity tests), and hypothesis tests to determine the veracity of the formulation of previous hypotheses. It is then analyzed using simple linear regression analysis to get to conclusions. The results showed that partial online payment influences interest to make a difference online. However, only 21,3% of its influence, the rest was influenced by other variables that were not present in this study.

Issue and Challenges on Zakat Refund Distribution

Zakat is the most efficient way to help the poor and needy improve their living standards or achieve their 'dharuriyyat’ and ‘hajiyyat’ needs. Furthermore, zakat institutions have been exposed to many challenges that hinder the efficiency of the institutions in administering the zakat distribution including inadequate data records, the shortage of staffing, and geographical factors. Thus, zakat authority introduces a zakat refund known as wakalah that would allow zakat payers to distribute zakat refunds to the asnaf group who are eligible through the return of a certain amount of zakat money paid. Zakat institutions take the initiative to collaborate with financial institutions focused on this study Bank Muamalat Malaysia Berhad (BMMB) as wakil on zakat refund distribution. Therefore, this study aims to explain the issues and challenges in managing zakat refund distribution, especially BMMB, and identify the solutions that the BMMB has implemented in dealing with the issues. Two research methods were used in completing this study; firstly, interviews were conducted with three experts in the field of zakat refund at BMMB. The second method involves a literature review to help explain more precisely. The finding shows issues regarding the account, haul, and rightful beneficiaries in managing zakat refund distribution in BMMB. However, the BMMB managed to overcome the issues with appropriate methods and solutions to perform its duties as a representative on behalf of the zakat institution.