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All Journal Journal of Ekonomics, Finance, and Management Studies
Nashr Akbar
Universitas Islam Tazkia, Bogor
Religion Economics, Econometrics & Finance

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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 Zakirullah