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All Journal Tazkia Islamic Finance and Business Review JESI (Jurnal Ekonomi Syariah Indonesia) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
nashr akbar
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Cover Vol. 12 (2), 2018 nashr akbar
Tazkia Islamic Finance and Business Review Vol. 12 No. 2 (2018)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v12i2.181

Abstract

Front Matter Vol. 12 (2), 2018 nashr akbar
Tazkia Islamic Finance and Business Review Vol. 12 No. 2 (2018)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v12i2.182

Abstract

Front Matter Vol. 13 (1), 2019 nashr akbar
Tazkia Islamic Finance and Business Review Vol. 13 No. 1 (2019)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v13i1.204

Abstract

Back Matter Vol. 13 (1), 2019 nashr akbar
Tazkia Islamic Finance and Business Review Vol. 13 No. 1 (2019)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v13i1.205

Abstract

The Efficiency of Zakat Collection and Distribution in Indonesia Azzahrah Izzatul Muslimah; Nashr Akbar
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 11, No 1 (2021)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.614 KB) | DOI: 10.21927/jesi.2021.11(1).28-40

Abstract

This study aims to compare the level of efficiency of zakat collection and distribution by Zakat Institution in Indonesia. It is hoped that this research can find out what factors affect inefficiencies in the process of collecting and distributing zakat by National Zakat Institution. This study is quantitative research using Data Envelopment Analysis (DEA) with output orientation. Financial statements of 8 zakat institutions during 2012-2018 were analyzed. In zakat collection the input variables are administrative and general expenses, amil fee, number of branches, and socialization cost while the output variable is zakat collected. In terms of zakat distribution process, the input variables are administrative and general expenses, amil fee and zakat collected against the output variable, zakat distributed.  This study found that zakat collection has a higher efficiency score (72.32%) compared with zakat distribution (61.45%). Using potential improvement analysis, zakat institutions are adovacated to do more in zakat collection while handling inefficient socialization cost. In the same time, they should distribute more zakat funds while optimizing their staff/amil in zakat distribution.
Analisis Pengaruh Indeks Zakat Nasional (IZN) terhadap Pengumpulan Zakat per Kapita di Indonesia Zakirullah; Nashr Akbar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i8.8227

Abstract

This study aims to analyze the impact of the National Zakat Index (IZN) and the Provincial Minimum Wage (UMP) on zakat collection per capita in Indonesia. Using panel data from 32 provinces in Indonesia for the period 2020 to 2023, this study applies panel data regression with the Fixed Effect Model (FEM) approach. The analysis results show that both variables, namely IZN and UMP, have a positive and significant effect on zakat collection per capita. An increase in IZN, which reflects the quality of zakat governance, can enhance public trust, thereby increasing the amount of zakat collected. Similarly, an increase in UMP, which reflects the improvement in the economic welfare of the community, also contributes to the increase in zakat per capita. The findings of this study provide important implications for the National Zakat Agency (BAZNAS) and other zakat management organizations to continuously improve the quality of zakat management and encourage policies that can improve the welfare of the community through an increase in UMP.
Co-Authors Azzahrah Izzatul Muslimah Zakirullah