JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Vol. 3 No. 3 (2026): Mei

Analisis Persepsi ASN terhadap Kebijakan Pemotongan Zakat Profesi dalam Meningkatkan Penghimpunan Zakat (Studi Kasus di Badan Amil Zakat Nasional Kabupaten Brebes)

Firda Zahrotul Millah (Universitas Islam Negeri Prof. K. H. Saifuddin Zuhri Purwokerto,)
Sabila Azmi Usamah (Universitas Islam Negeri Prof. K. H. Saifuddin Zuhri Purwokerto)
Dewi Setyowati (Universitas Islam Negeri Prof. K. H. Saifuddin Zuhri Purwokerto)
Mahardhika Cipta Raharja (Universitas Islam Negeri Prof. K. H. Saifuddin Zuhri Purwokerto)



Article Info

Publish Date
22 May 2026

Abstract

This study aims to analyze the implementation of the professional zakat deduction policy for State Civil Apparatus (ASN) and examine ASN's views on the policy in increasing zakat collection at the National Zakat Agency (BAZNAS) of Brebes Regency. The background of this study is based on the failure to achieve optimal realization of zakat potential despite the automatic zakat deduction policy being implemented. This study applies a qualitative approach with a case study method. Data collection techniques were carried out through in-depth interviews, observation, and documentation involving BAZNAS managers and ASN as key informants. The results revealed that the policy has been implemented administratively through direct deductions from ASN salaries, but still faced obstacles related to limited socialization, lack of transparency, and varying levels of ASN trust in zakat management institutions. ASN's views on this policy tend to be positive although they are still influenced by factors of understanding, economic conditions, and levels of trust in zakat management institutions. This policy has made a positive contribution to increasing zakat collection, although it has not yet reached its maximum potential.

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Journal Info

Abbrev

jrme

Publisher

Subject

Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

Description

JURNAL RUMPUN MANAJEMEN DAN EKONOMI (JRME) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...