Sharing: Journal Of Islamic Economics, Management And Business
Vol. 5 No. 1 (2026): Maret, 2026

Analisis Pengukuran Zakat Menggunakan Indeks Zakat Nasional (IZN) 2.0 (Studi: BAZNAS Kabupaten Lima Puluh Kota)

Nur Aziah (UIN Sjech M. Djamil Djambek Bukittinggi)
Rika Wedia Nita (UIN Sjech M.Djamil Djambek Bukittinggi)



Article Info

Publish Date
31 Mar 2026

Abstract

This study aims to analyze the impact of zakat management using the National Zakat Index (IZN) 2.0 at BAZNAS Lima Puluh Kota Regency. IZN was introduced in 2016 as a standard measurement tool to evaluate the performance of national zakat management in Indonesia. The study used a qualitative method with a literature study approach and field research. Data were obtained through interviews with zakat leaders and amil, observations, and documentation related to zakat collection and management practices. Analysis was conducted by filling out the IZN form provided by the Baznas center and comparing it with indicators in the NZI book. The results showed that the National Zakat Index value of Baznas Lima Puluh Kota Regency reached a score of 0.74 and is in the good category. This value exceeds the standard score of 0.60 which is included in the very good category. This achievement indicates that zakat management at Baznas Lima Puluh Kota Regency is running effectively and places it among the top three best Baznas in West Sumatra.

Copyrights © 2026






Journal Info

Abbrev

sharing

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal title : Sharing: Journal of Islamic Economics, Management and Business Initials : Sharing Frequency : 2 issues per Year P-ISSN : 2964-8645 E-ISSN : 2985-3370 Editor in Chief : Dr. Mohd. Winario Publisher : Department of Islamic Economics, Universitas Pahlawan Tuanku ...