The Effectiveness of Zakat Disbursement by Amil Zakat Institutions in Indonesia

Efri Syamsul Bahri, Indra Utama, Zainal Arif, Muhamad Zaedi, Ade Salamun

Abstract


The Amil Zakat Institute (LAZ) is an institution licensed to assist the National Board of Zakat (Baznas) in collecting, distributing, and utilizing zakat. One of the main tasks of the LAZ is to distribute zakat to mustahiq in the Very Effective category. This study compares the effectiveness of zakat disbursement at the Amil Zakat institution. The effectiveness of the allocation-to-collection ratio (ACR) method was determined using Zakat core principles (ZCP). The objects used in this research are the financial statements of the National Zakat Institute, including LAZ IZI, LAZ Rumah Zakat, and LAZ Dewan Dakwah. Measurements were performed from 2015 to 2019. The results of the study found that the level of disbursement effectiveness from 2016 to 2019 was LAZ Dewan Dakwah (n=101% highly effective category), LAZ IZI (n=92% highly effective category) ), and LAZ Rumah Zakat (n=88% effective category). The implication is that the three LAZs have advantages in terms of their disbursement. Therefore, it is suggested to optimize the collection of zakat through LAZ. Therefore, the benefits of zakat are increasingly felt by mustahiq

Keywords


Effectiveness; Zakat Disbursement; Zakat Core Principle; Amil Zakat Institution.

Full Text:

PDF

References


Adnan, M. A., & Bakar, N. B. A. (2009). Accounting treatment for corporate zakat: a critical review. International Journal of Islamic and Middle Eastern Finance and Management, 2(1), 32–45. https://doi.org/10.1108/17538390910946258

Afif, M., & Oktiadi, S. (2018). Efektifitas distribusi dana zakat produktif dan kekuatan serta kelemahannya pada baznas magelang. Islamic Economics Journal, 4(2), 133. https://doi.org/10.21111/iej.v4i2.2962

Ahmed, B. O., Johari, F., & Wahab, K. A. (2017). Identifying the poor and the needy among the beneficiaries of zakat need for a zakat-based poverty threshold in nigeria. International Journal of Social Economics, 44(4), 446–458. https://doi.org/10.1108/IJSE-09-2015-0234

Ahmed, H. (2004). Role of zakah and awqaf in poverty alleviation. In Islamic Research and Training Institute.

Andriyanto, I. (2011). Strategi pengelolaan zakat dalam pengentasan kemiskinan. Walisongo: Jurnal Penelitian Sosial Keagamaan, 19(1), 25. https://doi.org/10.21580/ws.19.1.211

Bahri, E. S., & Arif, Z. (2020). Analisis efektivitas penyaluran zakat pada rumah zakat. Al Maal: Journal of Islamic Economics and Banking, 2(1), 13. https://doi.org/10.31000/almaal.v2i1.2642

Bahri, E. S., & Khumaini, S. (2020). Analisis efektivitas penyaluran zakat pada badan amil zakat nasional. Al Maal: Journal of Islamic Economics and Banking, 1(2). https://doi.org/10.31000/almaal.v1i2.1878

Bahri, E. S., Mizan, M., Aslam, M., & Muhammad, A. (2020). Analysis of the effectiveness of zakat distribution at the amil zakat institution initiative zakat indonesia (laz izi). 23. https://doi.org/10.4108/eai.26-9-2020.2302947

Bayinah, A. N. (2019). Implementasi zakat sebagai pengurang penghasilan kena pajak. Jurnal Akuntansi Dan Keuangan Islam, 3(1), 83–98. https://doi.org/10.35836/jakis.v3i1.43

Baznas. (2019). Statistk zakat nasional 2018. In Baznas. BAZNAS.

Dyarini, S. J. (2017). Manajemen risiko pengelolaan zakat. Ikhraith-Humaniora, 1(2), 45–52. https://media.neliti.com/media/publications/226392-manajemen-risiko-pengelolaan-zakat-69d44100.pdf

Handriana, T. (2016). Analysis of donors’ trust and relationship commitment in lembaga amil zakat in Indonesia. Journal of Economics, Business and Accountancy Ventura, 19(1), 59. https://doi.org/10.14414/jebav.v19i1.529

Hudayati, A., & Tohirin, A. (2010). Management of zakah : centralised vs decentralised approach. Seventh International Conference – The Tawhidi Epistemology: Zakat and Waqf Economy, Bangi 2010, 351–374.

Indrawati, R. (2016). Evaluasi penerapan undangu-undang pengelolaan zakat dan akuntansi zakat (psak 109) pada baznas provinsi jatim. Jurnal Akuntansi UNESA, 4(2), 1–28.

Jauhari, T. (2016). Customer satisfaction lembaga-lembaga dakwah. Jurnal Ilmu Dakwah Dan Pengembangan Komunitas, XI(1), 130–152. https://doi.org/10.24042/bu.v11i1.4797

Mubtadi, N. A. (2019). Analysis of islamic accountability and islamic governance in zakat institution. Hasanuddin Economics and Business Review, 3(1), 1. https://doi.org/10.26487/hebr.v3i1.1544

Muliati, Mayapada, A. G., Debriyanto, & Halwi, M. D. (2020). The accountability and distribution of productive zakat in improving the welfare of zakat recipients. Proceedings of the International Conference on Community Development (ICCD 2020), 477(Iccd), 481–485. https://doi.org/10.2991/assehr.k.201017.106

Mustafa, M. O. A. (2013). Antecedents of zakat payers’ trust in an emerging zakat sector: An exploratory study. Journal of Islamic Accounting and Business Research, 4(1), 4–25. https://doi.org/10.1108/17590811311314267

Nasrulloh. (2019). Filantropi islam: praktek dan kontribusinya terhadap ketercapaian sustainable development goals (sdgs). Annual Conference for Muslim Scholars, 364–375.

Puskas. (2018). Outlook zakat indonesia. https://www.puskasbaznas.com/publications/books/627-outlook-zakat-indonesia-2018

Riwayati, S., & Hidayah, N. B. (2018). Zakat dalam telaan qs. at-taubah:103 (penafsiran enam kitab). Al Furqan: Jurnal Ilmu Al Quran Dan Tafsir, 1(2), 77 – 91–77 – 91. http://ejournal.iai-tabah.ac.id/index.php/Alfurqon/article/view/287

Riyaldi, M. H. (2017). Kedudukan dan prinsip pembagian zakat dalam mengatasi permasalahan kemiskinan (analisis pandangan yusuf qardhawi). Jurnal Perspektif Ekonomi Darussalam, 3(1), 17–27. https://doi.org/10.24815/jped.v3i1.6989

Riza, M. S. (2019). Analisis efektivitas distribusi zakat produktif dalam meningkatkan kesejahteraan mustahik (studi kantor cabang rumah zakat sumatera utara). AT-TAWASSUTH: Jurnal Ekonomi Islam, 4(1), 137. https://doi.org/10.30821/ajei.v4i1.4090

Rusydiana, A. S., & Firmansyah, I. (2017). Prioritizing zakat core principles criteria. Esensi: Jurnal Bisnis Dan Manajemen, 7(2), 277–302. https://doi.org/10.15408/ess.v7i2.5275

Satori Ismail, A., Farid Mas’udi, M., Bahri, E. S., Halim, I., Tajang, M. N., Qasim, F., Hambali, A., & Erianton, P. (2018). Fikih zakat kontekstual indonesia.

Susilowati, D., & Setyorini, C. T. (2018). Efektivitas tata kelola dana zakat. Jurnal Akuntansi Multiparadigma, 9(2), 346–364. https://doi.org/10.18202/jamal.2018.04.9021

Triyani, N., Beik, I. S., & Baga, L. M. (2018). Manajemen risiko pada badan amil zakat nasional (baznas). Al-Muzara’ah, 5(2), 107–124. https://doi.org/10.29244/jam.5.2.107-124

Wulansari, S. D., & Setiawan, A. H. (2014). Analisis peranan dana zakat produktif terhadap perkembangan usaha mikro mustahik (penerima zakat) (studi kasus rumah zakat kota semarang). Diponegoro Journal of Economics, 3(1), 1–15. http://ejournal-s1.undip.ac.id/index.php/jme

Yaacob, A. C., Mohamed, S., Daut, A., Ismail, N., & Don, M. A. M. (2013). Zakat Ddsbursement via capital assistance : a case study of Majlis agama islam johor. Journal of Emerging Economies and Islamic Research, 1(2), 1–19. https://doi.org/10.1088/1751-8113/44/8/085201

Yuanta, I. (2013). Penilaian kinerja lembaga amil zakat dengan pendekatan indonesia madnificence of zakat. Skripsi, 53(9), 1689–1699.

Yusuf, M. B. O., & Derus, A. M. (2013). Measurement model of corporate zakat collection in malaysia: a test of diffusion of innovation theory. Humanomics, 29(1), 61–74. https://doi.org/10.1108/08288661311299321

Zadjuli, S. I., Shofawati, A., & Muryani. (2020). Implementing good corporate governance in zakat institution. Bussecon Review of Social Sciences (2687-2285), 2(1), 27–37. https://doi.org/10.36096/brss.v2i1.158




DOI: http://dx.doi.org/10.31000/almaal.v3i1.4293

Article Metrics

Abstract - 1784 PDF - 832

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Efri Syamsul Bahri, Indra Utama, Zainal Arif, Muhamad Zaedi, Ade Salamun

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Editorial Office:

Al Maal: Journal of Islamic Economics and Banking
Diterbitkan oleh Prodi Perbankan Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Tangerang.

Jalan Perintis Kemerdekaan I Babakan No.33, RT.007/RW.003, Cikokol, Kec. Tangerang, Kota Tangerang, Banten 15118

e-mail: journal.almaal@gmail.com

Creative Commons License
Al Maal: Journal of Islamic Economics and Banking is licensed under a Creative Commons Attribution 4.0 International License.