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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
International Journal of Zakat (IJAZ)
ISSN : 25411411     EISSN : 25482335     DOI : -
Core Subject : 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.
Articles 175 Documents
Analysis of Zakat Performance of Central Java Province Isro’iyatul Mubarokah; Irfan Syauqi Beik; Tony Irawan
International Journal of Zakat Vol 3 No 2 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.296 KB) | DOI: 10.37706/ijaz.v3i2.75

Abstract

The Indonesian province with the third largest Muslim population is Central Java. This suggests a great potential for zakat collection. However, the amount accumulated is far from significant. This study aims to determine zakat performance in Central Java Province at macro and micro levels. Data collectioninvolved distributing questionnaires during interviews. This study employeda convenience sampling technique. The analytical tool used in this research is National Zakat Index (NZI).National Zakat Index is an indicator that illustrates the extent to which charity has been instrumental to the mustahikwelfare. It also indicatesthe initial stages of zakat development in terms of internally and at a community level, as well as highlight the support provided by the government. Findingsindicate that zakat performance of Central Java Province from a macro dimension is poor, while from a micro prospective it is decent. Keywords: macro dimension, micro dimension, National Zakat Index (NZI), zakat performance
The Performance and Efficiency of Zakat Institutions in Jambi Desi Retnowati
International Journal of Zakat Vol 3 No 2 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (872.282 KB) | DOI: 10.37706/ijaz.v3i2.76

Abstract

Zakat is the third pillar of Islam and has socio-economic impacts. In practice, zakat institutionshave limitations with regard totheir institutional and managerial aspects, which result in them not achiveing optimum performance and efficiency. This research aims to analyzethe performance and efficiency of zakat institutions in Jambi Province. This research measures the performance of zakat institutions through the institutional indicators of the National Zakat Index (NZI), and it measures theirefficiency using theData Envelopment Analysis (DEA) method. The samples used in this research are BAZNAS Jambi Province and LAZ RSIM. Based on the results of the performance analysis, BAZNAS Jambi hadan index value of 0.44, and LAZ RSIM hadan index value of 0.63,which classified the performance of the zakat institutionsas “fairly good”to“good.” Based on the results of the efficiency analysis, LAZ RSIM has reached the maximum level of 100% efficiency. BAZNAS Jambi Province is operating at56.1% efficiency. The average efficiency for the combined zakat institutions is 78.1%. Keywords: performance, efficiency, national zakat index (NZI), data envelopment analysis (DEA)
The Direct and Indirect Effect of Zakat on the Household Consumption of Mustahik (A Study of Zakat Recipients from BAZNAS Probolinggo Municipality) Elok Nurlita; Marlina Ekawaty
International Journal of Zakat Vol 3 No 2 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.325 KB) | DOI: 10.37706/ijaz.v3i2.77

Abstract

This researchaimsto analyze the direct and indirect effects of zakat on the household consumption of mustahik. The research adopts a quantitative approach and usespath analysis. Data were obtained from 50 mustahik (zakat recipients)at BAZNAS Probolinggo Municipalityusing theproportional random sampling method. The results show that zakat and number of household members directly and indirectly affect the household consumption of mustahik. Furthermore, household income as an intermediate variable also affects the household consumption of mustahik, whereas education and age have no effect, either directly or indirectly. The lackof effect of education on consumption can be attributed to the mustahiks’ jobs, for which no education/special skills are required;thus, a high level of education does not affect household income and consumption. Similarly, the lack of effect of age on predicted consumption is because many mustahik are not at a productive age and do not work;increasing age does not therefore increase income and consumption. Keywords: Poverty, Consumptive Zakat, Productive Zakat, Household Consumption
Analysis of BAZNAS Tangerang District Performance Rahma Suryaningtyas
International Journal of Zakat Vol 3 No 2 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.228 KB) | DOI: 10.37706/ijaz.v3i2.78

Abstract

Zakat has a significant role in the field of economics, as well as having social and moral implications and alleviating poverty. There is a huge gap, however, between targeted zakat collection, which reached Rp 20 billion, and actual zakat collection, which equals Rp 2 billion in 2017. This research was carried outin order to evaluate the performance of BAZNAS Tangerang District. The purposive sampling technique wasused in this research. The analytical method used wasthe National Zakat Index(NZI) with a method of calculation known as the Multi-Stage Weighted Index, which measured zakat performance based on macro and micro dimensions. The results of the assessment of the NZI of Tangerang Districtis 0.60 that showed a fairly good condition based on classification of zakat performance. This research provides recommends for BAZNAS Tangerang District to improve its performance. Keywords: BAZNAS Performance, NZI, Tangerang District, Zakat
Performance Analysis of Zakat Practices in Pati Regency (Case Study: The National Board of Zakat [BAZNAS] Pati Regency, Indonesia) Fitriani .
International Journal of Zakat Vol 3 No 2 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.97 KB) | DOI: 10.37706/ijaz.v3i2.79

Abstract

A crucial problem faced by Indonesia is its high poverty rate. One of the redistribution instruments that can be used to reduce poverty is zakat. The zakat potential of Pati Regency, Indonesia in 2016 was approximately Rp 20 billion, but the funds collected only amounted to around 9 percent of this figure (Rp 1.8 billion). This statistic shows that the management of zakat is not optimized, both in terms of its collection and distribution. This study aims to evaluate the performance of zakat practices, and the influenceof zakat on the welfare of mustahik (recipients of zakat) in Pati Regency, Indonesia. The research was conducted by means of a survey of 100 households of mustahik and interviews. The sampling method that used in this research was purposive sampling technique. Analysis of the result was undertakenusing by National Zakat Index (NZI) and Muti-Stage Weight Index Method. The result of this research show that the performance of zakat practices in Pati Regency is in the “less good” category with an index value of 0.392. Keywords: Poverty, National Zakat Index, Performance of Zakat Practices
Analysis of the Impact of Zakat, Infak, and Sadaqah Distribution on Poverty Alleviation Based on the CIBEST Model (Case Study: Jogokariyan Baitul Maal Mosque, Yogyakarta) Salahuddin El Ayyubi; Henni Eka Saputri
International Journal of Zakat Vol 3 No 2 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.242 KB) | DOI: 10.37706/ijaz.v3i2.80

Abstract

The Special Region of Yogyakarta is one of the provinces with a high incidenceof poverty onJava Island. The number of mosques and the increase of zakat funds, infak, and sadaqaheach year is not sufficientto reduce the number of those in poverty. If the mosque is able tomanage the zakat, infak, and sadaqahfunds well, it can be predicted that the mosque would reduce poverty and increase the welfare of the community. This study aims to analyze the impact of zakat, infak, and sadaqah distribution in reducing poverty based on the Center for Islamic Business and Economic Studies (CIBEST) model (case study: Jogokariyan Baitul Maal Mosque, Yogyakarta). The results of the study indicate that there is an increase in welfare and a decrease in material poverty, spiritual poverty, and absolute poverty, as seen from changes in the Islamic CIBEST’s poverty indexes formustahik households. Keywords: CIBEST Model, Jogokariyan Mosque, Poverty, ZIS
Enhancing the Zakat Framework of Maldives: A One Hundred Percent Muslim Country Aishath Muneeza
International Journal of Zakat Vol 3 No 3 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.67 KB) | DOI: 10.37706/ijaz.v3i3.90

Abstract

Maldives is a one hundred percent Muslim nation where the zakat administrative function is entrusted to a government ministry, the Ministry of Islamic Affairs (MIA), which manages zakat al maal and zakat al-fitr. Since June 1, 2016, MIA has delegated the task of collecting zakat to the Maldives Inland Revenue Authority (MIRA). Maldives presently has no law dealing with zakat, so the Islamic Training and Research Institute (IRTI) has proposed a set of zakat laws that could be adopted by the country. The objective of this qualitative research is to discuss the zakat framework proposed by IRTI. There is limited literature available on the zakat framework in Maldives, so it is anticipated that this study will become the starting point for further research on this topic.
Factors Affecting Palm Farmers’ Decisions to Dispense Plantage-Product Zakat in Labuhanbatu Selatan Regency Amalia Agustin Syn; Khalifah Muhammad Ali; Didin Hafidhuddin
International Journal of Zakat Vol 3 No 3 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (895.661 KB) | DOI: 10.37706/ijaz.v3i3.92

Abstract

Zakat is one of the five points in rukun Islam and consists of two types: zakat nafs (soul) and zakat maal (wealth). One of the many kinds of zakat maal is plantage-product zakat. Labuhanbatu Selatan Regency is an area that contains 160,785.04 hectares of palm plantation land as recorded in 2016. The area also produced 7,493,696.18 tons of Fresh Fruit Bunches (FFB) in the same year. The objective of this study is to identify the potential of plantage-product zakat (specifically palm plantage) and analyze the factors that affect farmers’ decision to dispense plantage-product zakat in Labuhanbatu Selatan Regency. Logistic regression analysis was the method of analysis used in this study. Based on data obtained from Dinas Perkebunan Provinsi Sumatera Utara 2016, the potential of plantage-product zakat in Labuhanbatu Selatan Regency reached 25.6 billion rupiahs in 2014; 21.6 billion rupiahs in 2015, and 370.4 billion rupiahs in 2016. The variables that significantly affected farmers’ decisions to dispense plantage-product zakat were comprehension of zakat, faith, rewards, Islamic study, and frequency of worship.
Implementation of the Zakat Village Index to Support a Zakat Community Development Program in Bedono Village, Demak District Farikhatusholikhah .; Tanti Novianti
International Journal of Zakat Vol 3 No 3 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.29 KB) | DOI: 10.37706/ijaz.v3i3.93

Abstract

BAZNAS is the organization that manages zakat on a national level, working toward alleviating poverty in Indonesia through its Zakat Community Development (ZCD) program. The ZCD program focuses on community-based development through the empowerment of the mustahik community living in rural areas. This study aims to measure the level of welfare and determine the eligibility of Bedono Village, Demak District to receive assistance in the form of zakat funds through the ZCD program. This research employed a survey method using interviews and focus group discussion, combined with a questionnaire. The analytical tool used in this analysis is the Multi-Stage Weighted Index. This research reveals the condition of Bedono Village to be “fairly good,” with an index score of 0.49. This means that Bedono Village can be considered for eligibility to receive help in the form of zakat.
Contribution of Good Governance Principles to Strengthening Zakat Management in Indonesia: Confirmatory Factor Analysis Hani Tahliani
International Journal of Zakat Vol 3 No 3 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1044.207 KB) | DOI: 10.37706/ijaz.v3i3.94

Abstract

Good governance is a crucial issue in strengthening the performance of zakat institutions. This research aims to elaborate good governance from the perspective of Islam and analyze the factors contributing to good corporate governance in a number of zakat institutions in Indonesia. Confirmatory Factor Analysis (CFA) is employed to measure the contribution of each indicator to the five principles of good governance in zakat institutions, namely transparency, accountability, responsibility, independence, and fairness. With the assistance of Partial Least Squares (PLS) version 3 it is shown that the principle of transparency contributes 60.4%; the principle of accountability 4.82%; the principle of responsibility 6.41%; and the principle of independence 53.3%. Therefore, it can be concluded that good governance in zakat institutions has been well implemented in some aspects but has not yet been implemented comprehensively. This research is significant in that it contributes guidelines on zakat management, provides teaching materials for higher education, and serves as a reference for the formulation of policies and regulations related to the standardization of good governance in zakat institutions.

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