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International Journal of Zakat (IJAZ)

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Published by Center of Strategic Studies, Badan Amil Zakat Nasional Indonesia

ISSN : 25411411 EISSN : 25482335 DOI : -

Core Subject : Religion,

Religion

International Journal of Zakat (IJAZ) is an open access journal. All accepted manuscripts are published Free of Charges. International Journal of Zakat (IJAZ) focuses on zakat studies such as general activities of zakat management, institutional foundation, zakat administers qualifications, good governance practices, assessment methodology and other areas related to zakat. General activities of zakat management covers discourses about zakatable wealth, methods of collection and performance indicator; Institutional foundation includes private sector, special department, government on mandatory basis enforced by the regulation and credibility of the institutions; Zakat administers qualifications comprises sharia and professionalism principles and trust of zakat payers; On the other hand, good governance practices covers internal/external reporting system and risk management. International Journal of Zakat (IJAZ) mainly publishes articles using quantitative data, however, this journal also welcomes articles written in the qualitative approach. Contributions are welcome from across disciplines, including economics, history, law, finance, psychology, sociology and various studies related to zakat. By bringing these studies, IJAZ makes an effort to examine that the development of zakat would give an alternative contribution to the poverty alleviation and improve social welfare.

Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)

Articles 175 Documents

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Optimization of BAZNAS Programs on Sustainable Development Goals (SDGs): Analytic Network Process Approach (ANP) Mohamad Handi Khalifah; Mohammad Soleh Nurzaman; Muhammad Cholil Nafis
International Journal of Zakat Vol 2 No 2 (2017)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

With the release of the United Nations (UN) Sustainable Development Goals (SDGs) program, the Government of Indonesia (BAPPENAS) is committed to realizing Sustainable Development Goals (SDG) in Indonesia. The essence of the spirit of Islam in solving poverty is the inclusive nature that must be attached to the development of Islamic finance and related to issues of poverty alleviation as a basic responsibility in achieving the goals of Shari’ah (al maqashid Shari’ah). In realizing Sustainable Development Goals (SDGs), it will require Zakat Organizational Programs. The purpose of this study is to measure the priority scale of the 7 Grand Programs of BAZNAS on 17 Goals of Sustainable Development Goals (SDGs). This research uses Analytical Network Process (ANP) method, wherein the process performs pairwise comparison and uses super matrix calculations to measure the interrelationship between the elements. The results of the measurements by Analytical Network Process (ANP) and statistics show some of the priority conclusions which include Pillars of Environmental Development (W= 0.47783), Partnership for All Development Objectives (W= 0.00486) and Zakat Community Development (W=0.07367). Keywords: Zakat Program, Sustainable Development Goals, Optimization, Development

The Implementation Strategies of Good Corporate Governance for Zakat Institutions in Indonesia Irman Firmansyah; Abrista Devi
International Journal of Zakat Vol 2 No 2 (2017)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Zakat institutions are aimed to contribute to poverty alleviation in a country. In order to ensure that the Zakat institutions can perform well, it is urgently needed to have professional good governance. This research is aimed to find the best strategies to improve the management quality of the Zakat institutions in Indonesia. The research method used in this study comprises both qualitative and quantitative approach using Analytic Network Process. The research results show that to enhance the quality of good governance in Zakat institutions, following are the key elements. The top three main priorities in transparency principles are financial report standardization, followed by Zakat distributions transparency, and the knowledge about decision making. The top three main priorities in responsibilities principles are working compliance with SOPs, followed by prudential principles, and Shari'ah compliance. The top three main priorities in accountability principles are the effectiveness of internal control, followed by performance measurement, and competencies compliance with job descriptions. The top three main priorities in fairness principles are giving priority to the common interest, followed by equal treatment for all stakeholders, and prudential principles in asset management. To achieve all these priorities, the main strategy which should be prioritized is independent human management system, followed by having Shari’ah board and audit committee and the computerized Zakat system. Keywords: Zakat institutions, Good Governance, Analytic Network Process JEL Classification: L31, G34

Does Strategic Planning Matter in Enhancing Performance of Zakah Organization? Some Insights from Zakah Management in Indonesia Rahmatina Awaliah Kasri; Niken Iwani Surya Putri
International Journal of Zakat Vol 3 No 1 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

The paper aims to explore strategic planning practices of zakah organizations in Indonesia and their impacts on the organizational performance. It uses qualitative research approach with semi-structured interviews and a quantitative approach based on financial data from the organizations. The study found several interesting findings. First, from mission statement analysis, different zakah organizations seem to have different idealized views and focus on achieving either particular organizational characteristics or organizational targets/outcomes. Second, the strategic planning processes tend to follow the “by-design” and the “by-flow” strategies which are implemented in all zakah agencies regardless of its type. However, it is notable that only the non-government zakah agencies were flexible enough to run programs based on recommendation of the zakah payers. Third, in terms of performance, it is found that corporate zakah agency has the highest collection capacity, while the private zakah agency has the highest distributional capacity. Based on the findings, it is suggested that the zakah organizations should focus on their targets/outcomes and properly design their programs. It is also argued that all zakah agency has formulated sound mission statements and it is reflected well in the organizational capacity. This implies that there is a positive relationship between strategic planning and organizational performance. Keywords: Zakat, Strategic Management, Zakah organization

Examining the Efficiency of Zakat Management: Indonesian Zakat Institutions Experiences Solahuddin Al-Ayubi; Ascarya .; Bayu Taufiq Possumah
International Journal of Zakat Vol 3 No 1 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

This study evaluates the efficiency of Indonesian Zakat Institutions (IZI), including technical, pure technical and scale efficiencies using a production approach. This study also examines the sources of inefficiency. By employing the Data Envelopment Analysis (DEA) technique, this study proposes a solution to improving the efficiency of IZI. The input variables of this study are the number of amil, the number of volunteers, the number of offices, socialization costs, personnel costs, and operational costs. The output variables of this study include the amount of zakat collected, the distribution of consumptive zakat, the distribution of productive zakat, the number of muzakki and the number of mustahiq. The results indicate that between 2010-2013 IZI Mass technical efficiency were higher than IZI Non-Mass on average. In 2014, IZI Non-Mass exceeded IZI Mass technical efficiency. IZI Mass pure technical efficiency had an upward trend during 2011-2013, but then declined during 2014-2016. However, IZI Non-Mass pure technical efficiency experienced an upward trend during 2011-2012, then slightly decreased in 2013. Although the efficiency increased in 2014-2015, there was a subsequent decrease in 2016. After a period of fluctuation during 2011-2013, the scale efficiency of IZI Mass decreased in 2014 and stabilized in 2015-2016. Similarly, IZI Non-Mass fluctuated during 2011-2012, then stabilizing until 2016. The increasing problems of IZI Mass and IZI Non-Mass are the socialization costs, the number of volunteers, the amount of zakat collected, and the distribution of consumptive zakat, which cumulatively reduces the intermediation function of zakat institutions. IZI must resolve these issues to ameliorate the efficiency of zakat institutions. Keywords: Indonesian Zakat Institutions, Efficiency, Technical Efficiency JEL Classification Code: L31, D61

The Evaluationof Mustahiq Training Effectiveness in Rumah Gemilang Indonesia (RGI) for the 16th Generation to Increase Work Readiness Fauziyah Rahmi Adilah; Muhammad Findi; Khalifah Muhamad Ali
International Journal of Zakat Vol 3 No 1 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Indonesia is the fourth largest country in the world in terms of population size. However, the potential of large amounts of Indonesian human resources cannot be optimized due to the continuing high number of unemployed people. Rumah Gemilang Indonesia (RGI) is a program run by the Al-Azhar National Amil Zakat Institute, focusing on the eradication of productive-age unemployment. The purpose of this research is to examine the implementation of the mustahiq training organized by RGI and to evaluate the running of mustahiq training at the reaction level, learning level, behavioral level, and results level. The methods used to process and analyze the data are descriptive analysis and paired data t-test. The result shows that the mustahiq training organized by RGI has been effective. At the reaction level, the respondents were quite contented with the training. The result of the paired data t-test at the learning level shows that there is a significant difference inmustahiqs’ competence before and after the training. At the behavioral level, on average, the respondents always apply the training materials to their job. At the results level, RGI’s vision to increase the level of work readiness has been achieved. Keyword: Kirkpatrick model, paired data t-test, productive zakat, training effectiveness, unemployment measure

The Reinforcement of Zakat Management through Financial Technology Systems M. Aulia Rachman; Annisa Nur Salam
International Journal of Zakat Vol 3 No 1 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Financial technology or fintech, as the information media used to execute technology-based financial services, has become a great foundation in the effort toward enhancing the effectiveness and efficiency of financial services. The integrated zakat management system has been developed and needs innovations to be developed; several amil zakat institutions have utilized fintech as a more optimal services device in zakat management. This means that the fintech-based management of zakat will continue to grow and grow well, on both the market and consumer sides (especially for the aspect of demand), so it needs regulation, standardization and effort to guarantee the management of zakat using fintech media. This paper will offer concepts for the innovation, reinforcement, strategy, and legality regarding a technology-based management system for zakat, funded by the government or a relevant authority. Keywords: financial technology, Reinforcement, Management of Zakat

Analysis of the Influence of Tax Service, Tax Advertising, and Zakat Policy as a Reduction of Taxable Income to Tax Paying Compliance for Individual Taxpayers in the Tax Service Office Pratama Sawangan, Depok, West Java Mulyaning Wulan; Tatin Suhartini; Efri Syamsul Bahri
International Journal of Zakat Vol 3 No 1 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

This study aims to understand the influence of independent variables (tax service, tax advertising, and zakat policy as reduction of taxable income) on the dependent variable (taxpaying compliance). Partial test results indicate that the variables (X1) and (X2) have a positive and significant influence on tax paying compliance of Muslim individual Taxpayers. The variable significance level (X1) is 0.310, and the variable significance level (X3) is 0,506. Partial testing of advertisement variables of tax equal to 0.014, which indicates that tax advertisement partially has no positive and significant effect to Taxpayer compliance. The statistical testing revealed that the variables (X1, X2 and X3) have a positive and significant influence on the dependent variable (Y). F artihmatic of 29, 395> Ftable of 2.69 with a significance level of 0.000 <0.1 Keywords: Service, Advertising, Zakat Policy, taxable Income, Compliance

Measuring the Efficiency of BAZNAS in Managing Zakat Funds with Stochastic Frontier Approach Analysis, 2002–2016 Risanda A.; Faishol Luthfi; Sri Herianingrum
International Journal of Zakat Vol 3 No 1 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

This study aims to measure the technical efficiency and identify factors that cause technical inefficiency of Badan Amil Zakat Nasional (BAZNAS) in managing zakat funds on receipt and the distribution of zakat funds. The data used were time series data from 2002 to2016. The input variables used were total assets and operational costs, while the output variables were the receipt of zakat funds and the distribution of zakat funds. Using stochastic frontier analysis, this study has successfully identified that total assets and operational costs had a positive and significant effect on the receipt of zakat funds. The same results also demonstrated that the operational costs for the distribution of zakat funds had a positive and significant effect. The results for total assets on distribution of zakat funds were positive but not significant. Overall, the technical efficiency regarding the receipt of BAZNAS zakat funds was found to be 94.98 percent, which means that there is 5.02 percent remaining that could still be optimized, while technical efficiency regarding the distribution of BAZNAS zakat funds was found to be 70.99 percent, leaving 29.01 percent that could still be optimized. Keywords: Badan Amil Zakat Nasional (BAZNAS), Stochastic Frontier Analysis, Technical Efficiency

Discourses of Institutionalization of Zakat Management System in Contemporary Indonesia: Effect of the Revitalization of Islamic Economics Mari Adachi
International Journal of Zakat Vol 3 No 1 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

In Indonesia, zakat management was trying restructured in a top-down form based on the system followed in Malaysia and, in 1999, a related law was enacted. Although many previous studies have been conducted on zakat for its fundamental spiritual aspects and social roles, macroscopic research on its history of both theory and practice aspects is lacking. The transformation in the administrative reform of zakat, which focuses on not only the discourse of Islamic intellectuals but also the tone of the emerging Islamic economy and attitude of the management organization's practitioners and players, is important to understand the growth of Islam in Indonesia. This paper discusses how the zakat practice, which was an individual practice, expanded to include new objectives such as community development or financial inclusion without losing its original spiritual significance. Further, the paper clarifies how an institutionalized approach to zakat management helps in the development of new theoretical intervention areas and contributes to community development and empowerment, without compromising the original poverty alleviation programs. Keywords: Zakat management, Indonesia, Islamic economics

Analysis of Governance and Efficiency on Zakat Distribution: Evidence From Indonesia Novendi Arkham Mubtadi; Dewi Susilowati
International Journal of Zakat Vol 3 No 2 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

This study analysesand identifies the governance factor(s) that influence zakat disbursement efficiency for Indonesia’s National Zakat Board (BAZNAS)in four district of Central Java Province, namely Banyumas, Purbalingga, Banjarnegara, and Kebumen. This research examines how the zakat institution in Indonesia has improved in terms of disbursement activities over the past 5 years (2011-2015).This is a quantitative research study that uses two approaches of efficiency analysis, namely (i) zakat disbursement efficiency measurement (ratio analysis) and (ii) identification of governance factor(s) that influence the zakat disbursement efficiency of the zakat institutions (regression analysis). Eviews 9 was used in data calculation. In the first approach, there are three efficiency measures: disbursement efficiency, cost efficiency and time efficiency. In the second approach, governance factors (board size; professionals on board; and frequency of board meetings) identify the influence of governance factors on zakat disbursement efficiency measures. The findings showthat there is a negative influence between board size and cost efficiency and no influence with disbursement and time efficiency. However, the relationshipbetween board size and disbursement and time efficiency is rejected because of insignificant results. Professionals on boards has a positive influence on disbursement, cost and time efficiency. Lastly, the frequency of board meetings positively influences disbursement efficiency and time efficiency. Frequency of board meetings showed a negative influence with cost efficiency. This research is significant as it could contribute to future discussions on the potential ways to improve zakat governance and efficiency in Indonesia. The outcomes from the discussions will be useful as a guide for policymakers looking to improve the zakat institution’s governance system. Keywords:Efficiency, Governance, Indonesia, Zakat

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Home Page

OAI Link

Editorial Team

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Reviewer

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Contact Name Fahmi Ali Hudaefi

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Phone +62213904555

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Editorial Address Kebon Sirih Raya Street No. 57, Kb. Sirih, Menteng, Central Jakarta 10340, Indonesia

Location Kota adm. jakarta timur, Dki jakarta INDONESIA

Abstract

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Abstract

Abstract

Abstract

Contact Name
Fahmi Ali Hudaefi

Contact Email
-

Phone
+62213904555

Journal Mail Official
journal@puskasbaznas.com

Editorial Address
Kebon Sirih Raya Street No. 57, Kb. Sirih, Menteng, Central Jakarta 10340, Indonesia

Location
Kota adm. jakarta timur,

Dki jakarta

INDONESIA