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1
Achmad, Hizazi, Mansur Fitrini, and Wijaya Rico. "Effect of Amil Fund from Zakat, Amil Fund from Infaq and Size of Amil to The Performance of Amil Zakat." Contemporary Research Analysis Journal 02, no. 03 (2025): 154–62. https://doi.org/10.5281/zenodo.15055324.
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<strong>ABSTRACT: </strong>This is the first study to our knowledge analyzes the effect of effect of amil fund from zakat, amil fund from infaq and size of amil to the performance of amil zakat. Using data from 11 Community based Amil Zakat in national level (LAZ) in 13 years period from 2010 to 2022, we find that amil fund from zakat has effect to positive performance of amil zakat, amil fund from infaq has positive effect to performance of amil zakat and size of amil to has positive effect to the performance of amil zakat. Our novelties Find that Amil fund from zakat and amil fund from infaq has positive effect on performance of amil zakat, and amil fund from zakat has greater effect to performance of amil zakat than the effect of amil fund from infaq to the performance of amil zakat.
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Rezeki, Indah Harum, Muhammad Iqbal Fasa, and A. Kumedi Ja’far. "Hubungan Alokasi Dana Amil dan Efektivitas Pengelolaan Zakat Dalam Perspektif Hukum Ekonomi Syariah pada Baznas Kota Bandar Lampung." Reslaj : Religion Education Social Laa Roiba Journal 4, no. 3 (2022): 595–610. http://dx.doi.org/10.47467/reslaj.v4i3.817.
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Zakat is an act of worship contained in the pillars of Islam. In the pillars of Islam, tithing is in the third place after prayer. The management of zakat funds aims to increase the usability and efficiency of zakat which has an impact on the realization of justice, community welfare and poverty alleviation in the vicinity. The Amil Fund Allocation in Bandar Lampung City has increased from 2018-2020. In managing the allocation of amil funds, the greater the zakat collection, the greater the allocation of amil rights funds. The research conducted by the author is (Field Research), direct research is carried out in the field using respondent data. Zakat assets funds that occur in BAZNAS Bandar Lampung city have not been maximized for amil rights, because the collection that occurs at BAZNAS Bandar City funds infaq shodaqah is greater than zakat assets. Therefore, to fulfill amil rights, BAZNAS Bandar Lampung City uses infaq shodaqah funds to fulfill amil rights.
 Keywords: Amil Fund, Zakat Management, Sharia Economic Law
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Amrizal, Arbain, and Agus Salim. "Implementasi Pengelolaan Zakat Produktif Sebagai Upaya Penguatan Ekonomi Pasca Pandemi Covid19 Study pada Baznas Kabupaten Paser." Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 5 (2024): 4153–70. http://dx.doi.org/10.47467/alkharaj.v6i5.1596.
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Zakat funds are collected from zakat maal funds for employees of the State Civil Apparatus in Paser Regency and distributed in the form of Consumptive and Productive Alms Infak Zakat Funds. The purpose of this study is to analyze and study the management of zakat infak and alms funds at the Amil Zakat Board of Paser Regency, as well as to analyze the effectiveness of zakat infak and alms management. The object of this research is the National Amil Zakat Agency in Paser Regency. The research design uses qualitative analysis with collective data by conducting in-depth interviews, documentation and observation. While the research informants consisted of administrators of the National Amil Zakat Agency and Muzaki who received productive zakat funds. Data analysis uses descriptive qualitative with the help of Nvivo12 Plus software. The research results prove that the source of zakat infaq and alms fund collection at the National Amil Zakat Agency in Paser Regency comes from professional zakat and Infaq from the State Civil Apparatus, there have been no other efforts to collect from other sources. The distribution of zakat, infaq and alms funds can help micro businesses, especially during the covid19 pandemic
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Ridwan, Achmad, Mohamad Anton Athoillah, Dedah Jubaedah, and Hudzaifah Muhammad Maricar. "Amil Zakat Operational Fund In Indonesia." Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 7, no. 1 (2023): 65–72. http://dx.doi.org/10.29313/amwaluna.v7i1.10915.
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This article aims to identify the use of amil rights funds obtained from the results of collecting zakat for one year to interpret QS. at-Taubah (9): 60 and related hadiths, further linked to KMA No. 606 of 2020 and MUI Fatwa No. 8 of 2011. Researchers used qualitative research methods with a normative juridical approach. Researchers used observation and literature study techniques on several interpretation books and hadiths at the data collection stage. They were then analyzed using interactive analysis models in data reduction, data presentation, and inference and verification. This research concluded that the maximum of amil zakat's rights is one-eighth of the set fund for one year, like the opinions of Mujahid and Syafi'i, then adopted into KMA No. 606 of 2020. As for the MUI Fatwa number 8 of 2011, according to the researcher, it is an ijtihad effort to overcome casualty in several locations managing amil zakat funds
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Supandi Rahman. "Teknis Pengelolaan Dana Zakat pada Lembaga Amil Zakat." Islamic Economics and Finance Journal 1, no. 1 (2022): 26–37. http://dx.doi.org/10.55657/iefj.v1i1.7.
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 The role of zakat as an instrument of poverty alleviation certainly cannot be denied, mainly if it is managed professionally and institutionalized rather than only being channeled directly to those in need. At this point, the position of the formal institutions managing zakat plays a crucial role. Departing from this, this research is directed to find out more about the activities of zakat fund management in the Gorontalo District BAZNAS. This research uses descriptive qualitative research. The research results show that zakat fund management activities in the Gorontalo District BAZNAS consist of zakat collection and management activities, distribution activities, and secretarial and reporting activities, each of which has dynamics and requires our attention.
 
 
 
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Sapsuha, Maskur, and Basaria Nainggolan. "Efektifitas Manajemen Penghimpunan Zakat Pada Badan Amil Zakat Nasional (BAZNAS) Kota Ternate." Indonesian Journal of Shariah and Justice 1, no. 2 (2021): 25–59. http://dx.doi.org/10.46339/ijsj.v1i2.8.
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The Effectiveness of Zakat Collection Management at the National Amil Zakat Agency (BAZNAS) of Ternate City-This study aims to analyze the effectiveness of the management of zakat fund collection carried out by the amil zakat agency. The National Amil Zakat Agency (BAZNAS) is a state institution authorized to administer (collect) zakat, infaq, and shodaqoh. The BAZNAS Ternate collects zakat from Civil Servants in the Ternate City Government. However, the realization of the collection of zakat from civil servants has not been effective, as indicated by the low amount of zakat collected from civil servants. Qualitative field research method with primary data is interviews with BAZNAS Ternate commissioners and secondary data documents relevant to the management of zakat fund collection in BAZNAS Ternate city. The results of the study stated that the management of zakat collection was less effective because of the weakness of the prospective muzakki outreach strategy, inappropriate socialization methods, and lack of publicity.
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Nurhasanah, Elis. "Efektivitas Penyaluran Dana Zakat Infak dan Sedekah pada Badan Amil Zakat Nasional (Periode Tahun 2016-2018)." JURNAL EKONOMI SYARIAH 6, no. 1 (2021): 1–15. http://dx.doi.org/10.37058/jes.v6i1.2095.
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Zakah, infaq and Shodaqa are instrument of Islamic social economics having a role in improving the welfare of ummah. The success of this is largely determined by the management of ZIS fund by thr Badan Amil Zakat Nasional. The purpose of this paper is to measure the effectiveness of ZIS fund disbursement by BAZNAS in the period 2016 to 2018. Using quantitative methods with secondary data, namely the financial statements of the audit results of BAZNAS's financial statements during that period, by adopting the calculation of the activity ratio from Puskas BAZNAS. The activity ratio is a measure of the effectiveness of the distribution of zakat, infaq and shodaqa funds. The results showed that BAZNAS during the 2016-2018 period was effective in distributing Zakat funds and was very effective in distributing Infaq shodaqa funds with the Allocation Ratio Zakat and Infaq and Shodaqa ratio of 93% and 106%. The activeness in collecting and distributing ZIS funds is still below 1, it means that the ZIS funds that are collected are not fully channeled during that period or have settled for more than 12 months, so that the ZIS turnover in the BAZNAS institution is said to be still not effective in distributing ZIS funds. Thus the performance of BAZNAS is important to improve so effective in the welfare of the people.
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Athiyatul Fattah, Ifa Hanifia Senjiati, and Arif Rijal Anshori. "Analisis Proyeksi Kinerja Pengumpulan Dana Zakat pada Lembaga Amil Zakat Menggunakan Trend Kuadratik." Bandung Conference Series: Sharia Economic Law 4, no. 2 (2024): 308–15. http://dx.doi.org/10.29313/bcssel.v4i2.13369.
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Abstract. The potential of zakat in Indonesia is still very large, but there is a considerable gap between the potential and the reality of the amount of zakat funds collected in Indonesia. Moreover, the LAZ network has experienced a decrease of up to 15% compared to what it was before. The objective of this study is to examine the performance, projections, and amount of zakat funds collected at LAZ in Indonesia. The research method used is a qualitative method using data analysis in the form of the growth of zakah ratio to calculate performance and the quadratic trend method to calculate projections. The findings of this study show that the performance of growth of zakat in six zakat institutions, namely LAZ Zakat Initiative Indonesia, LAZ Da'wah CouncilLAZ Indonesian Orphanage, LAZ Al Azhar Peduli, LAZ Dompet Dhuafa and LAZ Griya Yatim and Dhuafa are in the bad category. As for the projected performance for the period 2024 – 2030 in the institutions mentioned above, 2 institutions are in the good category and 4 institutions are projected to be not good. The projected funds for zakat fund receipts during the aforementioned period will range from Rp. 871 million to Rp. 24.957 billion. Abstrak. Potensi zakat di Indonesia terbilang masih sangat besar, namun terdapat jarak yang cukup besar antara potensi dan kenyataan jumlah pengumpulan dana zakat di Indonesia. Selain itu, jaringan LAZ juga mengalami penurunan hingga 15% dari pada sebelumnya. Penelitian ini bertujuan untuk menganalisis kinerja, proyeksi kinerja dan jumlah pengumpulan dana zakat pada LAZ yang ada di Indonesia. Adapun metode penelitian yang digunakan adalah metode kualitatif dengan menggunakan analisis data berupa rasio growth of zakah untuk menghitung kinerja dan metode trend kuadratik untuk menghitung proyeksi. Hasil temuan penelitian ini menunjukan bahwa kinerja growth of zakah pada enam lembaga zakat yaitu LAZ Inisiatif Zakat Indonesia, LAZ Dewan Dakwah, LAZ Panti Yatim Indonesia, LAZ Al Azhar Peduli, LAZ Dompet Dhuafa serta LAZ Griya Yatim dan Dhuafa adalah dalam kategori tidak baik. Sedangkan untuk proyeksi kinerja untuk periode 2024 – 2030 pada lembaga tersebut di atas adalah 2 lembaga dalam kategori baik dan 4 lembaga diproyeksikan tidak baik. Adapun proyeksi penerimaan dana zakat selama periode di atas akan diterima pada proyeksi dana berkisar antara Rp. 871 juta – Rp. 24,957 miliyar.
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Almustofa, Sodiq, and Amin Awal Amarudin. "Strategi Meningkatkan Efektifitas Penyaluran Dana Zakat di Masjid Jogokariyan Yogyakarta." Indonesian Journal of Islamic Economics and Business 9, no. 1 (2024): 176–87. http://dx.doi.org/10.30631/ijoieb.v9i1.2373.
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As a developing country with the second largest Muslim population in the world, Indonesia certainly has great potential in developing zakat fund management, however, there are still many zakat fund management institutions that do not yet have a mature strategy for optimizing their management. Currently there is at least one institution. amil zakat company which is quite famous for its good management of zakat funds, namely Baitul Maal Jogokariyan Mosque (BMMJ). This research aims to examine how effective strategies have been implemented by BMMJ in managing zakat funds. This research uses a descriptive qualitative approach in its discussion, the results of this research show that BMMJ uses at least 4 approaches adopted from saters theory in optimizing its processing management.
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Saputra, Edy, Mohdari Mohdari, Ellis Siti Khotijah, Abdul Rifan Syarif, Dais Farida, and Nur Asrofah Sedyo Ningrum. "Management of Zakat Funds at Amil Zakat Baitulmal Mu’amalah to Empower People." International Journal of Management Science and Application 1, no. 1 (2022): 53–67. http://dx.doi.org/10.58291/ijmsa.v1i1.34.
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This paper aims to identify the zakat as sepnding part certain from treasure certain have until the Nisabah for the right people accept it. There are 166 million of Muslims in Indonesia (83 % of Indonesia's population is 204.8 million), assumed as muzakki. Muzakki is 18 %, and the potential for zakat in Indonesia is 19.3 trillion per year. This research was a qualitative approach in the form of a case study. Sources and types of data using data primer. The results showed that management of zakat funds at the Amil Zakat Institute Baitul Maal Muamalat already fulfills standard management which covers management finance in the form of collection, distribution, recipient of funds, field program objectives, form and nature distribution, disbursement of funds, accountability, and management fund balance. From this research, we can get data related to the mechanism for collecting and distributing zakat funds and can be used as research and addition of knowledge.
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Alawy, Sholikudin, and Irham Zaki. "STRATEGI PENGELOLAAN DANA FILANTROPI DI MASA PANDEMI." Jurnal Ekonomi Syariah Teori dan Terapan 8, no. 4 (2021): 496. http://dx.doi.org/10.20473/vol8iss20214pp496-508.
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ABSTRAKIndonesia memiliki potensi dana filantropi yang sangat besar, antara lain zakat, infaq dan dana sosial keagamaan lainnya (DSKL). Di Indonesia, dana filantropi tersebut dikelola oleh Badan Amil Zakat (BAZ) dan Lembaga Amil Zakat (LAZ). Salah satu LAZ yang ada di Indonesia Lembaga Amil Zakat Infaq Shodaqoh Muhammadiyah (LAZISMU), dan memiliki salah satu LAZISMU Daerah yakni LAZISMU Bojonegoro. Namun pada tahun 2020, kegiatan LAZISMU Bojonegoro terganggu dengan merebaknya pandemi COVID-19. Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan dana filantropi di lembaga tersebut pada tahun 2019 (sebelum pandemi) dan tahun 2020 (selama pandemi). Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan strategi studi kasus eksploratori, dengan menggunakan data primer berupa wawancara dan data sekunder berupa dokumen. Hasil dari penelitian ini menunjukkan bahwa LAZISMU Bojonegoro berhasil beradaptasi pada kondisi pandemi, dibuktikan dengan meningkatnya penerimaan dana filantropi sebesar Rp. 720.736.219, atau sebesar 30,05% dari tahun sebelumnya, dan pendistribusian sebesar Rp. 567.913.837, atau 25,09% dari tahun sebelumnya, dan meningkatkan kualitas dan kuantitas penyaluran di bidang ekonomi.Kata kunci: Pengelolaan, Dana Filantropi, Pandemi COVID-19, LAZISMU Bojonegoro. ABSTRACTIndonesia has the potential for huge philanthropic funds, including zakat, infaq and other socio-religious funds (DSKL). In Indonesia, the philanthropic fund is managed by the Amil Zakat Agency (BAZ) and the Amil Zakat Institute (LAZ). One of the LAZ in Indonesia is the Amil Zakat Infaq Shodaqoh Muhammadiyah Institute (LAZISMU), and has one of the Regional LAZISMUs, namely LAZISMU Bojonegoro. However, in 2020, LAZISMU Bojonegoro's activities will be disrupted by the outbreak of the COVID-19 pandemic. This study aims to determine how philanthropic funds are managed at the institution in 2019 (before the pandemic) and in 2020 (during the pandemic). The research method used in this research is a qualitative method with an exploratory case study strategy, using primary data in the form of interviews and secondary data in the form of documents. The results of this study indicate that LAZISMU Bojonegoro has successfully adapted to pandemic conditions, as evidenced by the increase in the receipt of philanthropic funds amounting to Rp. 720,736,219, or 30.05% from the previous year, and the distribution was Rp. 567,913,837, or 25.09% from the previous year, and increasing the quality and quantity of distribution in the economic sector.Keywords: Management, Philanthropy Fund, COVID-19 Pandemic, LAZISMU Bojonegoro.
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Roziq, Ahmad, and Widya Yanti. "PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT." JURNAL AKUNTANSI UNIVERSITAS JEMBER 11, no. 2 (2015): 20. http://dx.doi.org/10.19184/jauj.v11i2.1263.
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In Islam economic instrument, there is optimaze of zakah that must be supported with riba disbandment so it is able to create society prosperity. The phenomena of non halal fund at LAZ also cause controversial in ulama society until now and there is not MUI fatwa yet that discuss about its non halal fund. This research purpose is to know and analyze the accounting treatment of Amil Zakah Institution in non halal fund and compare it with PSAK 109. Type of this research is qualitative research with descriptive analysis approach, and data collecting method that used is case study with take LAZ Yatim Mandiri, LAZ Rumah Zakat, and LAZ DD Surabaya as the research objects. Non halal treatment at these LAZ is include the confession, presentation, and expressing and still not appropriate with non halal fund rule at ED PSAK 109 and PSAK 109, whereas to non halal fund measurement have been appropriate with PSAK 109. So that, in the future, the three LAZ must be recognize non halal fund acceptance as non halal fund and it should provide separately from zakah fund, infaq fund, amil fund and wakaf fund. In addition, dana non halal fund source must only originate from bank interest and giro, that amount is not too large and distributed for Muslim public interest out from consumption and religious facility.
 
 Keywords : LAZ, Non-Halal Fund, Treatment Of Accounting, ED PSAK109 dan PSAK 109
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Riadi, Selamat. "Strategi Distribusi Zakat dan Pemberdayaan Mustahik: Studi Kasus Baznas Kota Mataram." JURNAL SCHEMATA Pascasarjana UIN Mataram 9, no. 1 (2020): 125–36. http://dx.doi.org/10.20414/schemata.v9i1.2264.
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This research is a research conducted with the aim of knowing the management strategy of zakat fund distribution by the City of BAZNAS (National Amil Zakat Agency) of Mataram City, what factors are obstacles when distributing zakat funds and the role of zakat fund distribution strategies in increasing the empowerment of mustahik in the City Mataram. This research includes field research. From the nature of the data, this research is a descriptive qualitative study. Data collection techniques in this study used observation techniques, then conducted interviews, and used documentation, both documentation from BAZNAS (National Amil Zakat Agency) of Mataram City as well as other documentation relating to the focus of research in this study. The findings of this study are the strategy of distributing zakat funds by the City of Mataram BAZNAS showing that from a number of strategies that have been carried out by the City of BAZNAS Mataram itself is still less than optimal, especially in the empowerment of Mustahiq in the City of Mataram. The management strategy undertaken in the distribution of zakat funds has yet to have a significant impact on Mustahik himself, due to the lack of direct socialization. This has caused Muzakki's lack of understanding and trust in distributing his zakat through the City of Mataram BAZNAS.
 Penelitian ini adalah penelitian yang dilakukan dengan tujuan mengetahui strategi manajemen pendistribusian dana zakat oleh BAZNAS (Badan Amil Zakat Nasional) Kota Mataram, faktor-faktor apa saja yang menjadi penghambat pada saat mendistribusikan dana zakat serta peranan strategi pendistribusian dana zakat dalam meningkatkan pemberdayaan mustahik di Kota Mataram. Penelitian ini termasuk penelitian lapangan (field research). Dari sifat datanya, penelitian ini adalah penelitian kualitatif deskriptif. Teknik pengumpulan data dalam penelitian ini menggunakan teknik observasi, kemudian melakukan wawancara, dan menggunakan dokumentasi, baik itu dokumentasi dari BAZNAS (Badan Amil Zakat Nasional) Kota Mataram sendiri serta dokumentasi-dokumentasi lainnya yang berkaitan dengan fokus penelitian dalam penelitian ini. Hasil temuan dari penelitian ini adalah strategi pendistribusian dana zakat oleh BAZNAS Kota Mataram menunjukkan bahwa dari beberapa strategi yang telah dilakukan oleh BAZNAS Kota Mataram sendiri masih kurang optimal, terutama dalam pemberdayaan Mustahiq di Kota Mataram. Strategi manajemen yang dilakukan dalam pendistribusian dana zakat masih belum menimbulkan dampak signifikan yang dirasakan oleh mustahik sendiri, karena kurangnya sosialisasi secara langsung. Hal ini menimbulkan kurangnya pemahaman dan kepercayaan Muzakki dalam menyalurkan harta zakatnya melalui BAZNAS Kota Mataram.
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Batin, Mail Hilian, and Dini Rahmayanti. "Eradicating Poverty through Zakat Utilization (A Case from Kelompok Bina Zakat Program)." Annual International Conference on Islamic Economics and Business (AICIEB) 1 (December 7, 2021): 162–78. http://dx.doi.org/10.18326/aicieb.v1i0.17.
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Economic inequality is something that is still visible in a developing country. The wide gap between the rich and the poor is a key factor in causing poverty. The National Amil Zakat Agency (BAZNAS) is one of the institutions that aim to collect and distribute zakat funds. In its distribution, BAZNAS formed Kelompok Bina Zakat (KBZ) spread across various regions. The establishment of the KBZ is expected to be a solution to the problem of poverty in Indonesia. This study aims: what is the background of banuayu village and KBZ Program? Can the formation of KBZ be a solution to poverty alleviation? And how the BAZNAS stimulant fund mechanism can develop? This research is a field research with a qualitative descriptive approach. The data collection techniques used are observation, interviews, and documentation. The results show that there is a significant influence on the formation of the KBZ in poverty alleviation with the assistance of venture capital from the BAZNAS stimulant fund, so that the economy of the community in Banuayu OKUT Village, South Sumatra can live. Then the mechanism is to charge a loan principal return of Rp. 100,000 as a profit sharing from borrowed funds of Rp. 1,000,000.
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Wutsqah, Urwatul. "Productive Zakat for Community Empowerment: an Indonesian Context." Journal of Sharia Economics 3, no. 1 (2021): 1–17. http://dx.doi.org/10.35896/jse.v3i1.179.
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Indonesia is the largest Moslem country in the world. Paying zakat apart from being a means for Muslims to worship, zakat can also become a pillar of the people's economy when the zakat funds are properly managed and handed over to an amil zakat agency, amil zakat institution or an official baitul mal from the government, where if we look at the potential for raising funds Zakat to be managed productively has very good prospects for the economic progress of the people who are included in the category of entitled to receive assistance from this zakat fund. Therefore, the author here examines through this research using a qualitative descriptive method with data collection techniques in the form of documents, such as books or laws and regulations. This research is expected to provide a little knowledge benefit to readers in order to optimize the management of zakat funds into productive zakat which is one of our efforts to improve the level of the community's economy, the author sees that if zakat is managed productively, it can be maximized both in its management and use by the parties. related to being able to make people free from poverty and ignorance so that people who were initially in a mustahik condition so that they rose to become muzakki.
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Burhani, Rois. "Analisis Efisiensi Badan Amil Zakat Nasional Kab. Banyumas Menggunakan Data Envelopment Analysis (DEA) Tahun 2019–2023." AHKAM 4, no. 2 (2025): 509–26. https://doi.org/10.58578/ahkam.v4i2.6074.
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This study is motivated by the gap between zakat potential and the amount of zakat funds successfully collected, particularly in the Banyumas region, which reflects the suboptimal management of zakat funds. The purpose of this study is to analyze the efficiency level of Baznas (Badan Amil Zakat Nasional) Banyumas Regency’s performance during the 2019–2023 period. A non-parametric quantitative approach was employed using the Data Envelopment Analysis (DEA) method, with Baznas Banyumas Regency as the sole unit of analysis. Data were collected through interviews with Baznas administrators and financial reports from 2019 to 2023 as secondary data. The analysis revealed that Baznas Banyumas achieved full efficiency (100%) in 2019, 2020, 2021, and 2023, indicating optimal fund management in those years. However, in 2022, efficiency declined to 98.83% due to less effective asset utilization, particularly a high proportion of cash and cash equivalents, as well as inefficiencies in amil salaries and operational expenses. These findings indicate an imbalance in resource allocation that impacted efficiency targets. The study concludes that a comprehensive evaluation of Baznas’s expenditure structure and asset management is essential to maintaining sustainable efficiency. The implications of this research offer strategic guidance for Baznas in identifying and addressing inefficiencies in zakat fund management.
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Ahmad, Zulfikar Ali, and Rusdianto Rusdianto. "The Analysis of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) Accountability toward Public Satisfaction and Trust." Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 9, no. 2 (2018): 109. http://dx.doi.org/10.18326/muqtasid.v9i2.109-119.
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Abstract Indonesia has a high potency of zakat fund but the result of its collection shows the great gap compared with the potency. The current issue of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) is about their public trust and public satisfaction. The aim of the research is to examine an impact of LAZ’s accountability on public satisfaction and public trust among muzakki in Indonesia. This research collects data using questionnaire from muzakki who paid their zakat in LAZ’s. This study uses SEM-PLS to analyze data. The result shows (1) significant influence on the LAZ’s accountability to public satisfaction, (2) public satisfaction on LAZ has a significant influence to public trust.Abstrak Indonesia memiliki potensi dana zakat yang tinggi, namun hasil dari pengumpulannya menunjukkan ada perbedaan yang besar dibandingkan dengan potensinya. Permasalahan yang dihadapi oleh lembaga amil zakat (LAZ) sekarang adalah terkait dengan kepercayaan publik dan kepuasan publik. Tujuan penelitian ini adalah menguji pengaruh akuntabilitas LAZ terhadap kepuasan publik dan kepercayaan publik. Penelitian ini mengumpulkan data menggunakan kuisioner dari muzakki yang membayar zakat di LAZ. Penelitian ini menganalisa data yang terkumpul menggunakan SEM-PLS. Hasil penelitian menunjukkan (1) adanya pengaruh yang signifikan dari akuntabilitas lembaga amil zakat terhadap kepuasan publik, (2) kepuasan publik atas lembaga amil zakat mempunyai pengaruh signifikan atas kepercayaan publik.
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Azizah, Siti Nur. "Efektivitas Kinerja Keuangan Badan Amil Zakat Nasional (Baznas) pada Program Pentasharufan Dana Zakat di Baznas Kota Yogyakarta." El-Jizya : Jurnal Ekonomi Islam 6, no. 1 (2018): 91–112. http://dx.doi.org/10.24090/ej.v6i1.2049.
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This study discusses the effectiveness of the financial performance of Badan Amil Zakat (BAZNAS) in the distribution process of zakat funds (through zakat agents?), namely Jogja Taqwa, Jogja Peduli, Jogja Sehat, Jogja Cerdas, Jogja Sejahtera from 2012-2016. This research that was conducted in BAZNAS Yogyakarta, specifically analyzes the distribution of zakat funds using the Allocation to Collection Ratio (ACR) analysis method. It measures the ability of the zakat institution (BAZNAZ?) in distributing (the zakat fund?) (through zakat agents?) by dividing the total allocation funds to their total collection funds and comparing financial statements for several periods. The results of this study show the levels of effectiveness of zakat distribution of each year, year 2012 shows a "fairly effective" score, year 2013 is at the "effective" level, year 2014 shows an "effective" score, the score level of 2015 was "highly effective" and the analysis shows a "fairly effective" score in 2016 .
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Latifahturahmah, Latifahturahmah, Lutfi Rohmawati, Poy Saefullah Zevender, Tasiman Tasiman, and Widayanti Widayanti. "Distribution of Zakat, Infak and Sadaqah Funds (ZIS) Amid the Covid-19 Pandemic Case Study of the National Amil Zakat Agency (BAZNAS) Bandung City." Return : Study of Management, Economic and Bussines 1, no. 4 (2022): 189–93. http://dx.doi.org/10.57096/return.v1i04.62.
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This research aims to see how far the distribution of zakat, infak and sedekah (ZIS) funds during the covid-19 pandemic at Badan Amil Zakat Nasional (BAZNAS) of Bandung City. This research is study of ZIS review using a case study approach, in this case by looking at and measuring the extent to which zakat, infak and sedekah fund have been distributed by BAZNAS of Bandung City to mustahiq (zakat recipients). This distribution of ZIS during the covid-19 pandemic is certainly different from period before the covid-19 pandemic.
 This research uses data collection technique, data obtained from BAZNAS of Bandung City as an institution authorized to manage ZIS funds, while secondary data obtained from.
 libraries, journals, books, etc. All of these data are materials to see how the distribution of ZIS funds during the covid-19 pandemic in Bandung City.
 The result of the research showed that BAZNAS of Bandung City had distributed ZIS funds during the covid-19 pandemic included: (1) bantuanlangsungtunai; (2) bantuan modal usahamikro; dan (3) bantuanpaketsembako.
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Latifahturahmah, Latifahturahmah, Lutfi Rohmawati, Poy Saefullah Zevender, Tasiman Tasiman, and Widayanti Widayanti. "Distribution of Zakat, Infak and Sadaqah Funds (ZIS) Amid the Covid-19 Pandemic Case Study of the National Amil Zakat Agency (BAZNAS) Bandung City." Return : Study of Management, Economic and Bussines 1, no. 4 (2022): 189–93. http://dx.doi.org/10.57096/return.v1i4.62.
Full textAbstract:
This research aims to see how far the distribution of zakat, infak and sedekah (ZIS) funds during the covid-19 pandemic at Badan Amil Zakat Nasional (BAZNAS) of Bandung City. This research is study of ZIS review using a case study approach, in this case by looking at and measuring the extent to which zakat, infak and sedekah fund have been distributed by BAZNAS of Bandung City to mustahiq (zakat recipients). This distribution of ZIS during the covid-19 pandemic is certainly different from period before the covid-19 pandemic.
 This research uses data collection technique, data obtained from BAZNAS of Bandung City as an institution authorized to manage ZIS funds, while secondary data obtained from.
 libraries, journals, books, etc. All of these data are materials to see how the distribution of ZIS funds during the covid-19 pandemic in Bandung City.
 The result of the research showed that BAZNAS of Bandung City had distributed ZIS funds during the covid-19 pandemic included: (1) bantuanlangsungtunai; (2) bantuan modal usahamikro; dan (3) bantuanpaketsembako.
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Sakinah Fakiriyah, Nabila Hana, Agung Ramadani, and Maya Panorama. "ANALISIS PENDISTRIBUSIAN DANA ZAKAT, INFAQ, DAN SEDEKAH (ZIS) YANG TIDAK PRODUKTIF DI INDONESIA." Equivalent : Journal Of Economic, Accounting and Management 1, no. 1 (2023): 01–08. http://dx.doi.org/10.61994/equivalent.v1i1.21.
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The purpose of this study is to examine how ZIS zakat, infaq, and alms funds are distributed ineffectively in Indonesia. In this study, a qualitative approach was combined with a descriptive methodology. Planning, structuring, serving, and managing are all involved in almsgiving, zakat distribution, and infaq distribution. ZIS money is distributed to individuals who are eligible to receive it, or ZIS is distributed. Through the body in charge of zakat, cash will be channeled from muzzaki to mustahiq. To keep human property, property, and soul in a state of fitrah, zakat has two purposes. In addition, it serves as a communal fund used for charitable purposes. Zakat funds can be distributed in various ways, including individually or through amili zakat organizations such as BAZNAS. There is still a need for improvement in the zakat distribution method used by many zakat amyl institutions. Some ZIS payments are not evenly distributed as a result of this zakat distribution mechanism. Abstrak Tujuan dari penelitian ini adalah untuk mengkaji bagaimana dana zakat, infaq, dan sedekah ZIS disalurkan secara tidak efektif di Indonesia. Di dalam penelitian ini, pendekatan kualitatif dikombinasikan dengan metodologi deskriptif. Perencanaan, penataan, penjabatan, dan pengelolaan semuanya terlibat dalam pemberian sedekah, penyaluran zakat, dan penyaluran infaq. Uang ZIS didistribusikan kepada individu yang memenuhi syarat untuk menerimanya, atau ZIS didistribusikan. Melalui badan yang bertugas zakat, uang tunai akan disalurkan dari muzzaki ke mustahiq. Untuk menjaga harta benda, harta, dan jiwa manusia dalam keadaan fitrah, zakat memiliki dua tujuan. Selain itu, ini berfungsi sebagai dana komunal yang digunakan untuk tujuan amal. Dana zakat dapat disalurkan dengan berbagai cara, termasuk secara individu maupun melalui organisasi amili zakat seperti BAZNAS. Masih perlu perbaikan dalam metode penyaluran zakat yang digunakan oleh banyak lembaga zakat amil. Beberapa pembayaran ZIS tidak tersebar merata sebagai akibat dari mekanisme penyaluran zakat ini.
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Fairi, Maulana Ihsan. "Comparative Study in Zakat Management between Pusat Zakat Sabah and Badan Amil Zakat DIY." Journal of Islamic Economics Lariba 6, no. 1 (2020): 63–88. http://dx.doi.org/10.20885/jielariba.vol6.iss1.art4.
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Zakat is one of the basic principles that can be used as an instrument to reduce poverty and help Muslims in need. However, the participation of Muslims in Indonesia to paying zakat is still very less, in 2015 only IDR 2.477.457.839.898 which is collected from 207.176.162 Muslim population. Compared with Malaysia in 2015 collected more than MYR 2.334.010.085 or equivalent to IDR 7.002.030.257.000 of 17.375 million Muslim population. It makes this research aim to know the difference between zakat management in Indonesia and Malaysia. To compare it is selected Pusat Zakat Sabah (MUIS) with total collection in 2015 as much as MYR 795.695,17 or equivalent IDR 219.939.753.999 and Badan Amil Zakat DIY with total accumulation in 2015 amounting to IDR 680.990.478. Both are equivalent as zakat institutions at the provincial level. With descriptive qualitative method, it is used to describe data related to zakat management in PZS and Baznas DIY which have been collected. From the descriptive analysis, PZS has advantages in terms of collection and distribution, with the amount of funds collected and the absorption of fund distribution is always exhausted. Then in terms of utilization and Supervision of PZS and Baznas DIY have their respective advantages.
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Nunung Nurhayati, Dewi Sartika, Ririn Sk, Ayunazwa, M Rakan, and Ridwan. "The Impact of Zakat Management Accounting Information System Quality on Muzaki Satisfaction in Indonesia." Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 8, no. 2 (2024): 190–205. http://dx.doi.org/10.29313/amwaluna.v8i2.2992.
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The potential for zakat in Indonesia is very large, but in reality only 5% of zakat fund collection is obtained from this potential. Many factors influence the low acceptance of zakat funds, including the quality of the zakat management accounting information system which has an impact on decreasing the satisfaction of muzaki. The purpose of the study was to measure how much influence the quality of the management accounting information system has on the satisfaction of system users. While the research method used is explanatory research. With a sample of 100 muzaki, the data collection technique used a questionnaire, the research instrument used a validity and reliability test, the data analysis technique used SEM-PLS with an inner model and outer model. The results of this study prove that the quality of the zakat management accounting information system has a positive and significant effect on muzaki satisfaction. The results of this study provide a real contribution to zakat fund managers to pay attention to the quality of the management accounting information system that can provide speed and ease of information for muzaki, so that muzaki feel satisfied to deposit zakat funds in the amil institution which has an impact on the level of zakat fund collection increasing.
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Mustofa, Baharudin. "PERAN LEMBAGA AMIL ZAKAT DALAM MENOPANG PEREKONOMIAN MASYARAKAT TERDAMPAK COVID-19." At-Tasyri': Jurnal Hukum dan Ekonomi Syariah 2, no. 02 (2022): 59–68. http://dx.doi.org/10.55380/tasyri.v2i02.222.
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The Amil Zakat Institution is a zakat management organization that is fully formed by the community and confirmed by the government. LAZ is an institution formed by the community which has the task of assisting the collection, distribution, and utilization of zakat. The research method used to discuss the role of the Amil Zakat Institution in Supporting the Economy of Communities Affected by COVID-19 is a qualitative research method. From the research, it was concluded that the economy of the people of East Java after the COVID-19 pandemic experienced a decline, due to loss, vacuum, and the limited activities and livelihoods of the community due to the pandemic where there were restrictions on all community activities which ultimately also affected the community's economy. The projection of the East Java DD program in helping support the community's economy is to increase the realization of ZIS fund collection through programs, online promotions, MPZ partnerships, so that they can bring more benefits to the community, increase public awareness to share, channel ZIS funds through LAZ so that effective distribution, and increasing the human resources of managers and partners of DD Jatim for the creation of professional and maximum ZIS fund management
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Mulyawisdawati, Richa Angkita, and Imas Rosi Nugrahani. "Peran Zakat Produktif dalam Pemberdayaan Ekonomi Mustahiq (Studi Kasus Lembaga Amil Zakat Dompet Dhuafa Republika Yogyakarta 2017)." JESI (Jurnal Ekonomi Syariah Indonesia) 9, no. 1 (2019): 30. http://dx.doi.org/10.21927/jesi.2019.9(1).30-41.
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<p><em>Indonesia with a majority Muslim population has a large zakat potential. Consumptive zakat distribution will only make mustahiq as recipients. Required distribution of zakat productively to empower mustahiq in order to improve its economy to become muzakki. Productive zakat management carried out by an agency or professional amil zakat institutions, such as the Amil Zakat Dompet Dhuafa Republika Yogyakarta that has been instrumental not only in the country but also abroad. This study aims to determine the role of zakat productive economic empowerment mustahiq in Amil Zakat Dompet Dhuafa Republika Yogyakarta 2017. This research is a descriptive qualitative study using the methods of observation, interview and documentation. Data were analyzed using three inductive data analysis process is the process of data reduction, data presentation and conclusion. The results of this study stated that the role of zakat productive economic empowerment mustahiq in Amil Zakat Dompet Dhuafa Republika Yogyakarta is through the provision of programs of economic empowerment that funds be taken from the fund of productive zakat, the program Kampung Ternak and Institute Mentas Unggul, as well as the provision of socialization, counseling, motivation and ongoing coaching for partners who are being empowered. The program had a positive impact for the economic empowerment mustahiq.</em></p><p><strong><em> </em></strong></p><p><strong>Keywords:</strong><em>Zakat Productive, Economic Empowerment, Mustahiq</em><strong></strong></p>
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Hanifuddin, Iza, Nur Kasanah та Eficandra Eficandra. "Al-Qarḍ al-Ḥasan Program of Bankziska: Zakat Fund-Based Empowerment Model for Victims of Loan Sharks". JURIS (Jurnal Ilmiah Syariah) 23, № 1 (2024): 1. http://dx.doi.org/10.31958/juris.v23i1.10799.
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This research aimed at analyzing the effectiveness of the Bankziska program in empowering victims of loan sharks through the al-Qarḍ al-Ḥasan contract funded by zakat, administered by the Amil Zakat Infaq and Shadaqah of Muhammadiyah Institutions. Qualitative method was used in this research with a phenomenological approach using the activity data from the Amil Zakat Infaq and Shadaqah of Muhammadiyah Institutions in empowering loan shark victims through the Bankziska program. The data sources were obtained from managers, volunteers, and loan shark victims who were the partners of Bankziska. The research results showed that the reasons for the Amil Zakat Infaq and Shadaqah of Muhammadiyah Institutions to lend zakat funds were the references from fiqh and fatwa, training studies, organizational encouragement, academic input, and it is easy to implement. The implementation of the Bankziska program had detailed standard operating procedures, starting from the beneficiary categories, distribution, and payment processes, to mitigating the risk of default. The al-Qarḍ al-Ḥasan program of Bankziska had an impact on improving the quality of skills, mental, intellectual, technological, communication, and religious studies of managers and volunteers. The impact of the program for partners was the awareness to abandon usury, reduced debt both in nominal terms and the number of loan sharks and an increase in the ethos of economic independence. This research contributes to providing discourse and alternatives for other social and religious fund management institutions in using zakat funds productively for economic empowerment through the al-Qarḍ al-Ḥasan contract for victims of loan sharks who have difficulty accessing Sharia financial institutions to obtain business capital or financing services.
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Listari, Kiki. "ZAKAT SEBAGAI DANA PEMBANGUNAN." ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM 2, no. 2 (2017): 1–17. http://dx.doi.org/10.32923/asy.v2i2.673.
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This research is an aim for the use of zakat as a development fund. The data is analyzed in a descriptive qualitative point of view. Zakat is divided into two that is fitrah zakat and maal zakat. The use of zakat is only for 8 asnaf, there are fakir, poor, amil, mu’allaf, riqab, gharim, sabilillah, ibnu sabil. From these two kinds of zakat, none of zakat can be used as development fund. except for such development for the construction of places of worship, because the construction of a place of worship is one of the eight asnaf that is allowed to receive zakat. as described in QS.At-Taubah: 60. The construction of places of worship included in sabilillah category.
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Roziq, Ahmad, Yulinartati, and Norita Citra Yuliarti. "Model of Productive Islamic Social Fund Management for Poor Empowerment." International Journal of Professional Business Review 7, no. 5 (2022): e0597. http://dx.doi.org/10.26668/businessreview/2022.v7i5.e597.
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Purpose: It aims to increase its benefits to realize community welfare and poverty reduction. This research develops a productive Islamic social fund management model for the empowerment of the poor. Theoretical framework: According to Sartika (2008), poverty is a great danger for humanity, and few people fall for their civilization only because of it. Islam, as Ad-In, offers several doctrines for humans that apply universally with two-dimensional characteristics, including happiness and prosperity in the world and hereafter. Design/methodology/approach: This study uses an exploratory and qualitative constructive approach. It is to develop models of interaction, integration, and innovation in the management of productive zakat, infaq, and shadaqah funds. Data collection methods include interviews, documentation, and observation. The data was analyzed using the Miles & Huberman (1994) approach, which consists of the collection, reduction, display, and conclusion drawing/verification. Findings: BAZNAS Lumajang Regency, Indonesia, approximately implements the three-circle model of empowering amil zakat institutions. The first circle, which is an increasingly significant fundraising activity, is carried out successfully by BAZNAS Lumajang Regency in Indonesia. This is indicated by the increasing number of Islamic social funds yearly. The second circle, which is an Islamic social fund distribution activity enlarges due to the excellent interaction between BAZNAS management and mustahik / Islamic social fund recipients by direct or indirect means . Research, Practical & Social implications: Studies have focused on productive economic activities to develop a productive Islamic social fund management model. This model explains how BAZNAS or other amil Zakat institutions distribute Islamic social funds from Zakat and infaq to empower the poor and alleviate poverty. All BAZNAS and LAZ Indonesia should use the three-circle model combined with a productive Islamic social fund management model to successfully empowered the poor. Further researchers need to do testing and developing a model of Islamic social fund management model. Originality/value: The studies construct a model of Islamic social fund management consist of integration, interaction and innovation approaches.
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Bandoko, Bandoko, A. Turmudzi, and M. N. K. Al Amin. "Pemberdayaan Usaha Maz Zakki Tahun Pada Badan Amil Zakat Nasional Kota Yogyakarta." Nuansa Akademik: Jurnal Pembangunan Masyarakat 5, no. 1 (2020): 53–62. http://dx.doi.org/10.47200/jnajpm.v5i1.421.
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The productive economic empowerment program of the Badan Amal Zakat at Yogyakarta City (BAZKY) in 2017 is Maz Zakki which is different from its implementation in the previous year. Through qualitative research by collecting data through in-depth interviews, observation and documentation, it can be seen that BAZKY has provided zakat funds to poor citizens in the form of money for business with business coaching, mentoring, and monitoring. The results of the evaluation show that the implementation process, starting from preparation, implementation and supervision, still follows the national zakat management rules and regulations. Even BAZKY, through Mas Zakki, has provided ongoing assistance in the form of merchant schools after selecting them with direct visits to the homes of prospective recipients of business fund assistance. This is also a form of monitoring and supervision of business sustainability. Such implementation has met the provisions of the current Zakat Management Law in Indonesia. This is stated in Law 23 of 2011 concerning Management of Zakat. This is where the legal rules regarding zakat management organizations at the level of BAZNAS and LAZ are elaborated.
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Sari, Sri Malika, and Mahardhika Cipta Raharja. "INOVASI PLATFORM E-COMMERCE DALAM PENGUMPULAN ZAKAT DAN WAKAF: MENINGKATKAN AKSESIBILITAS, TRANSPARANSI, DAN EFISIENSI DALAM PENGGALANGAN DANA SOSIAL." Filantropi : Jurnal Manajemen Zakat dan Wakaf 4, no. 2 (2023): 158–69. http://dx.doi.org/10.22515/finalmazawa.v4i2.7604.
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The innovation of e-commerce platforms has transformed zakat and waqf collection by increasing accessibility, transparency and efficiency in raising social funds. Through these platforms, donors can easily track and verify the use of their charitable funds, while amil zakat organisations and charitable foundations can publish financial and project reports transparently. Direct interaction between donors and organisations also strengthens open and trusting relationships. Descriptive research methods and literature studies are used to describe this phenomenon, with secondary data collected from relevant sources. The findings show that the use of e-commerce platforms increases donors' accessibility in tracking the use of charitable funds and verifying their contributions. Transparent reporting features allow amil zakat organisations and charitable foundations to publish financial and project reports openly. Challenges such as data security and donor awareness need to be addressed. Amil zakat organisations and charitable foundations need to ensure relevant features are available, increase awareness and education for donors, maintain data security, and innovate continuously.By optimising the use of e-commerce platforms, zakat and waqf collection can become more accessible, transparent, and efficient. This will encourage wider participation and increase the social impact of charitable programmes supported by zakat and waqf. Inovasi platform e-commerce telah mengubah pengumpulan zakat dan wakaf dengan meningkatkan aksesibilitas, transparansi, dan efisiensi dalam menggalang dana sosial. Melalui platform ini, donatur dapat dengan mudah melacak dan memverifikasi penggunaan dana amal mereka, sementara organisasi amil zakat dan yayasan amal dapat mempublikasikan laporan keuangan dan proyek secara transparan. Interaksi langsung antara donatur dan organisasi juga memperkuat hubungan terbuka dan saling percaya.Metode penelitian deskriptif dan studi literatur digunakan untuk menggambarkan fenomena ini, dengan data sekunder dikumpulkan dari sumber-sumber yang relevan. Temuan menunjukkan bahwa penggunaan platform e-commerce meningkatkan aksesibilitas donatur dalam melacak penggunaan dana amal dan memverifikasi kontribusi mereka. Fitur pelaporan yang transparan memungkinkan organisasi amil zakat dan yayasan amal untuk mempublikasikan laporan keuangan dan proyek secara terbuka.Tantangan seperti keamanan data dan kesadaran donatur perlu diatasi. Organisasi amil zakat dan yayasan amal perlu memastikan fitur yang relevan tersedia, meningkatkan kesadaran dan edukasi bagi donatur, menjaga keamanan data, dan berinovasi secara terus-menerus.Dengan mengoptimalkan penggunaan platform e-commerce, pengumpulan zakat dan wakaf dapat menjadi lebih aksesibel, transparan, dan efisien. Ini akan mendorong partisipasi yang lebih luas dan meningkatkan dampak sosial dari program-program amal yang didukung oleh zakat dan wakaf.
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Zakiy, Faris Shalahuddin, Eqi Suciati, and Najim Nur Fauziah. "Analysis of Amil Zakat Institutions Financial Performance Prior and During Covid-19." Journal of Islamic Economic Laws 5, no. 1 (2022): 1–37. http://dx.doi.org/10.23917/jisel.v5i1.16312.
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This study aims to measure the performance of amil zakat institutions using activity ratios, efficiency ratios, amil fund ratios, liquidity ratios, and growth ratios before and during covid-19. Besides, this paper also explores the extent of the impact of covid-19 on the performance of amil zakat institutions. This paper is a qualitative research study with a case study approach in Lazismu of the Central Java region. The case was raised from Lazismu financial statements in 2019 and 2020. The financial statements are measured and reviewed using ratios to describe in-depth financial performance. The findings of this study provide the results of calculations of the five ratios, including activity ratios, efficiency ratios, amil funds ratios, liquidity ratios and growth ratios. It shows good performance, efficiency, and a significant increase. The overall performance of the Lazismu central Java region is stable and tends to increase during covid-19, and its performance does not differ much before covid-19.
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Kamal, Imas Maelani, and Yoiz Shofwa Shafrani. "Fundraising Strategi Dana Zakat Pada BAZNAS Kabupaten Banyumas." Social Science Studies 2, no. 2 (2022): 087–109. http://dx.doi.org/10.47153/sss22.3532022.
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This article which aimed to find out any strategy used by BAZNAS in Banyumas Distric to gain zakat fund, and also analyze the threat during implement the fund raising strategies. The result of this study shows that BAZNAS of Banyumas Distric use direct and indirect method to raise zakat fund. The direct method of zakat fundraising in this study is by directly pick up the zakat fund from Muzakki, and enable the payment through QRIS (Quick Response Indonesian Standard). Then, indirect methode used by BAZNAS to gain zakat fund is by improving branding image of BAZNAS through direct promotions, events and scholarship to improve the Banyumas peoples’ awareness of the importance of paying Zakat.
 Artikel ini bertujuan untuk mengetahui strategi yang digunakan Badan Amil Zakat Nasional (BAZNAS) Kabupaten Banyumas dalam memperoleh dana zakat, serta mengetahui apa saja tantangan, dan hambatan selama pelaksanaan fundrising. Hasil penelitian ini menunjukkan dalam memperoleh dana zakat dari Muzakki, BAZNAS Kabupaten Banyumas menggunakan metode direct and indirect fundraising. Metode direct antara lain: jemput zakat dan pembayaran dengan QRIS. Adapun metode indirect antara lain: membuat branding kepada masyarakat untuk meningkatkan kesadaran masyarakat pada umumnya dan warga Kabupaten Banyumas secara khusus untuk membayar zakat.
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Abdillah Mundir and Uyun Nabila. "OPTIMALISASI PELAYANAN BERBASIS DIGITAL QRIS UNTUK MENINGKATKAN PEROLEHAN DANA ZAKAT, INFAK DAN SEDEKAH DI LAZ SIDOGIRI." Jurnal Ekonomi Syariah Darussalam 4, no. 2 (2023): 23–35. http://dx.doi.org/10.30739/jesdar.v4i2.2507.
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The purpose of this study is to determine the optimization of QRIS-based digital services implemented by the Amil Zakat Sidogiri Institute to increase the acquisition of zakat, infak and alms funds. The research methodology used is descriptive qualitative research. From the results of the study, it can be concluded that the optimization of QRIS-based digital-based services implemented by the Amil Zakat Sidogiri Institute in an effort to increase the acquisition of zakat, infak and alms funds has increased significantly, as in interview statements and the results of the calculation of the increase curve which illustrates an increase of more than 3 billion each year, although there are still some obstacles experienced by the Sidogiri Amil Zakat Institute in an effort to raise zakat funds infak and alms that make ZIS funds are still far from the projections set, Therefore, several efforts are needed in promoting QRIS-based digital services implemented by the Amil Zakat Sidogiri Institute through several media such as social media, so that the public is more familiar with the Amil Zakat Sidogiri Institute and is moved to pay their ZIS funds through the QRIS service implemented by the Amil Zakat Sidogiri Institute.
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Menghayati, Oki Sapitri. "Penyaluran Dana Zakat Untuk Pendidikan Dalam Program Sumsel Cerdas Di Badan Amil Zakat Nasional (Baznas) Provinsi Sumatera Selatan Menurut Ekonomi Islam." Jurnal I-Philanthropy: A Research Journal On Management Of Zakat and Waqf 2, no. 1 (2022): 69–86. http://dx.doi.org/10.19109/iphi.v2i1.13087.
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The aims of this study were: (1) to determine the implementation of the distribution of zakat funds for education in the Smart Sumsel Program at the National Amil Zakat Agency (BAZNAS) of South Sumatra Province, (2) to determine the impact of distributing zakat funds to the education costs of the underprivileged, and (3 ) to find out the view of Islamic economics on the distribution of zakat funds for education in the Smart Sumsel Program at the National Amil Zakat Agency (BAZNAS) of South Sumatra Province. Field research is research conducted in the field. The author conducted this study to obtain data that was used as a primary source, then to support this research also used secondary data taken from books and other sources related to the Islamic economics review on the distribution of zakat funds to the National Amil Zakat Agency (BAZNAS) in Smart Sumsel Program. The data collection techniques used include observation, interviews and documentation, while the descriptive qualitative data analysis technique is analyzing the data obtained in the field with theoretical results on the problem of zakat based on observations, interviews and documentation, it will be described as clearly as possible and then collected. BAZNAS Sumsel gives zakat to the Smart Sumsel Program to finance the poor to get education, build schools and fulfill their operational needs in order to stem and fight the hegemony of capitalist, communist, secular education and so on towards pure Islamic education. The children who will be financed are children who have met the requirements and procedures by the South Sumatra BAZNAS, such as memorizing the Qur'an. the percentage of fund allocation for foster children is distributed equally with other BAZNAS programs, such as sumsel prospering, sumsel taqwa, sumsel care and development.
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Timur, Yan Putra, Ririn Tri Ratnasari, Anwar Allah Pitchay, and Usman Jamilu. "PUBLIC PERCEPTION OF AMIL ZAKAT INSTITUTIONS IN INDONESIA: INSIGHT DISCOVERY FROM MACHINE LEARNING." Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 9, no. 2 (2023): 373–400. http://dx.doi.org/10.20473/jebis.v9i2.45416.
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Introduction: This study aims to identify the most popular topics and words in conversations on Twitter with the topic of Amil Zakat in Indonesia. This research also aims to identify the sentiments and emotions of netizens about the Amil Zakat in Indonesia. Method: This study uses a qualitative method with a sentiment analysis approach with the help of Orange Data Mining. The data used are tweets from Twitter taken from 16 to 23 April 2023. Researchers used the keywords "Amil Zakat" "Lembaga Zakat" and "Lembaga Amil Zakat" to get a total of 1,000 tweets. Result: The results of the study show that the words "Zakat" "Badan" and "Nasional" are the three words that appear most often in discussions of Amil Zakat institutions on Twitter. These three words refer to the BAZNAS, where based on the metadata processed in this study, many people, individuals, and institutions distribute their zakat through BAZNAS. Conclusion and suggestion: Overall, Twitter is dominated by tweets with neutral sentiments, shown by happy emotions, as much as 93.51% of the total tweets. Amil Zakat can increase the intensity of communication through social media especially regarding solicitations for the community, as well as achieving the collection and distribution of zakat funds as a form of information disclosure to the public.
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Mustarin, Basyirah. "URGENSI PENGELOLAAN ZAKAT TERHADAP PENINGKATAN PEREKONOMIAN MASYARAKAT." Jurisprudentie : Jurusan Ilmu Hukum Fakultas Syariah dan Hukum 4, no. 2 (2017): 83. http://dx.doi.org/10.24252/jurisprudentie.v4i2.4054.
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Amil zalcat institution as zakat managers acting as a bridge between Muzakki with Mustahik in collecting zakat funds, then manage and distribute the zakat funds properly and appropriately targeted to Asnaf recipients of zakat mentioned in Al-Quran. The management of zakat funds professionally conducted by zalcat amil as well as on the mustahiq side guarantees the proper delivery of the mandate, can also help to alleviate the community from the very urgent poverty problem today. Zakat funds used to empower the poor and needy will productively seek the transformation of mustahiq that has been memetaforsa into muzakki can help and more useful for other mustahiq. Keywords: Urgency, Management, Institute of amil zakat Lembaga amil zakat sebagai pengelola zakat yang bertindak sebagai jembatan penghubunga antara Muzakki dengan Mustahik dalam mengumpulkan dana zakat, kemudian mengelola serta mendistribusikan dana zakat tersebut secara benar dan tepat sasaran kepada para Asnaf penerima zakat yang telah disebutkan dalam Al-Quran. Pengelolaan dana zakat secara profesional yang dilakukan oleh lembaga amil zakat selain pada sisi mustahiq menjamin tersalurkannya amanah dengan tepat, juga dapat membantu mengentaskan masyarakat dari masalah kemiskinan yang amat urgen sekarang ini. Dana zakat yang dipergunakan memberdayakan kaum fakir dan miskin secara produktif akan mengupayakan terjadinya transformasi dari mustahiq yang telah bermetaforsa menjadi muzakki dapat membantu dan lebih bermanfaat lagi bagi para mustahiq lainnya.Kata kunci : Urgensi, Pengelolaan, Lembaga amil zakat
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Aminudin Ma'ruf. "Does Research Centre in Zakah Institution Can be Considered as Zakah Workers or fī Sabilillah?" Al-Qanun: Jurnal Pemikiran dan Pembaharuan Hukum Islam 25, no. 2 (2022): 141–50. http://dx.doi.org/10.15642/alqanun.2022.25.2.141-150.
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Many research centres have emerged in zakat institutions to encourage the efficiency of zakat fund management. It is a positive effort to optimize the use of zakat funds. This study aims to analyze the law on using zakat funds for research centres. To achieve this goal, this article compares the practice of IDEAS (Indonesia Development and Islamic Studies) research centre Dompet Dhuafa with the fiqh concept of eight groups of zakat recipients. This research will focus on defining the meaning of fī sabīlillah (for the cause of Allāh) and āmil (those employed for zakat) for eight groups of zakat expenditures by looking at the practice of Dompet Dhuafa in Indonesia. The results of this study indicate that research centres of zakat institutions can be considered 'amil if they have official permission from the government. However, research centres that do not have legal permits cannot be given zakat funds. This study will come with results from an Islamic perspective and suggestions for future research. Abstrak: Dengan munculnya banyak pusat penelitian di lembaga zakat untuk mendorong efisiensi pengelolaan dana zakat, hal tersebut merupakan upaya positif untuk mengoptimalkan penggunaan dana zakat. Penelitian ini bertujuan untuk menganalisis hukum penggunaan dana zakat ke pusat penelitian. Untuk mencapai tujuan tersebut, artikel ini mencoba membandingkan praktik IDEAS (Indonesia Development and Islamic Studies) pusat penelitian Dompet Dhuafa dengan konsep fikih tentang delapan kelompok penerima zakat. Penelitian ini akan fokus pada pendefinisian makna fī sabīlillah dan āmil pada delapan kelompok penerima zakat dengan melihat praktik Dompet Dhuafa di Indonesia. Hasil penelitian ini mengindikasikan bahwa pusat penelitian lembaga zakat dapat dianggap sebagai pekerja zakat (‘amil) jika memiliki izin resmi dari pemerintah. Namun, pusat penelitian yang tidak memiliki izin hukum tidak dapat diberikan dana zakat. Studi ini akan datang dengan hasil dari perspektif Islam dan saran untuk penelitian masa depan.
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Ratu, Liliany Purnama, Ikit Ikit, Dedi Dores, Bakrin Bakrin, and Buana Sumarni. "Dakwah Bil Maal Badan Amil Zakat Nasional Kota Lubuk Linggau Melalui Pengentasan Kemiskinan." Jurnal Khabar: Komunikasi dan Penyiaran Islam 6, no. 2 (2024): 175–84. https://doi.org/10.37092/khabar.v6i2.934.
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Da'wah bil maal means the activity of calling on people to have other people's rights in the property they own. The rights of other people such as the needy and poor, building mosques, building hospitals, educational institutions, humanitarian institutions. Qualitative descriptive research means that the study focuses on problem with the existing data, analyzes the data and draws conclusion at the end. The sample was chosen by purpossive sampling method by selecting informants who met the criteria, including preachers, BAZNAS leaders, BAZNAS employees and the community. Observation, interviews and documentation were used to collect the data. Meanwhile, trigulation is used to analyze the data;data reduction, data display and verification or draw conclusions.The research result showed that BAZNAS bil maal da'wah are aimed at the citizen interest is both building religious facilities and building educational institutions. Preaching by inviting people to give wealth (zakat, infaq, alms). The concept of this activity emphasizes the wealth used. BAZNAS bil maal da'wah is the spearhead for alleviating poverty. BAZNAS Lubuklinggau City in alleviating poverty can be seen from the strategy for collecting and distributing funds. BAZNAS fund collection carries out various innovations, collaborating with all parties (government, BUMN, entrepreneurs). Meanwhile, the distribution of zakat funds must be launched so that it is effective, efficient and on target. In distributing funds, BAZNAS has programs, namely economic programs, education programs, health programs, da'wah programs and humanitarian programs. The obstacles faced by BAZNAS Lubuklinggau City in alleviating poverty are limited operational funds, public awareness in paying zakat, public awareness in using zakat funds, the society has has strustless on Zakat institutions, zakat administrators still do not understand zakat governance.
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Maulana, Alfin, Akmalur Rijal, and Sirajul Arifin. "Alternative Financing Model of Micro Small Medium Business (UMKM) Based on Productive Zakat by Amil Zakat Institution (LAZ) in Surabaya." International Journal of Islamicate Social Studies 1, no. 2 (2023): 95–106. http://dx.doi.org/10.62039/ijiss.v1i2.25.
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This article discusses the problems that arise in micro, small, and medium enterprises (UMKM) in Indonesia in general, namely capital problems, income distribution, and the quality of the products offered. Which of these problems can reduce the productivity of UMKM and ultimately cannot guarantee the welfare of the local community. The research method used is a qualitative descriptive approach. The author looks at the existing problems and proposes solutions by optimizing the means of productive zakat funds that have been collected by the Amil Zakat Institute (LAZ). The distribution of productive zakat funds as a source of funding is the main instrument in this article. The financing and development of UMKM by the Amil Zakat Institution (LAZ) is a solution to the problems of UMKM that have been going on for so long. As the Amil Zakat Institution, LAZ will provide business capital from productive zakat funds, foster entrepreneurship, and human resources, as well as aid and control UMKM actors who have received capital from the Amil Zakat Institution (LAZ). The pattern for developing UMKM is through productive zakat funds that have been collected by the Amil Zakat Institution (LAZ) for UMKM. The author will describe the mechanism and role of the Amil Zakat Institution (LAZ) in distributing productive zakat funds so that through this they can overcome the problems of UMKM. Based on this thought, the output expected by the author is to improve product quality, good distribution, and prosperity for UMKM and ultimately be able to create better economic conditions for the community.
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Purbasari, Indah. "PENGELOLAAN ZAKAT OLEH BADAN DAN LEMBAGA AMIL ZAKAT DI SURABAYA DAN GRESIK." Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 27, no. 1 (2015): 68. http://dx.doi.org/10.22146/jmh.15911.
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This research aims to explore potency of corporate zakat in Surabaya and Gresik. This research is a socio legal research. Those two regions were chosen due to industrial basis. The research found that the empowerment is only of zakat focused on the individual zakat. Government corporation and islamic banking distribute corporate social responsibility fund but they don’t distribute zakat from their corporations. The potency of corporate zakat is certainly bigger. Therefore, this research suggested regulation model to optimalize the empowerment of individual and corporate zakat due to Law Nnumber 23 of 2011 on The Management of Zakat regulated only the management body of zakat, but not as an obligation. Penelitian ini bertujuan untuk menggali potensi zakat perusahaan di Surabaya dan Gresik, dengan metode penelitian sosio legal. Kedua wilayah ini dipilih sebagai basis industri. Hasil penelitian ini menunjukkan bahwa pemberdayaan zakat masih berorientasi pada zakat individu. Perusahaan BUMN maupun bank syariah menyalurkan dana tanggung jawab sosial perusahaan tetapi tidak menyalurkan zakat perusahaannya, padahal potensi zakat perusahaan tentunya lebih besar. Oleh karena itu, model regulasi pengelolaan zakat diperlukan untuk mengoptimalkan pemberdayaan zakat baik individu maupun perusahaan sebab UndangUndang Pengelolaan Zakat hanya mengatur manajemen zakat, bukan pada kewajiban menunaikannya.
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Baihaqi, Jadzil. "Diskursus Akuntansi Zakat: Evaluasi Praktis Laporan Keuangan Lazisnu Kabupaten Kudus." AKTSAR: Jurnal Akuntansi Syariah 1, no. 1 (2018): 1. http://dx.doi.org/10.21043/aktsar.v1i1.3721.
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<p class="bdabstract">This research aims to identify and explain application about the implementation of PSAK 109 Zakat Accounting to financial reports of Zakat Management. The method used is a case study of LAZISNU Kudus by analyzing the 2017 financial statements and by interviewing the manager. This study finds that, in general, financial reports of LAZISNU Kudus are not in accordance with PSAK 109 because there are two incompatibilities. F<span lang="EN">irst, there are only two elements of the five elements in the financial statements, that are the Statement of Changes in Fund and the Statement of Cash Flow. Secondly, Amil funds are not properly recognized and presented, because they were not separated from zakat funds and infaq/shadaqah funds.</span></p>
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Triyawan, Andi, and Khairunnisa Sana Shafiyyah. "STATEGI PENGELOLAAN ZAKAT PRODUKTIF BADAN AMIL ZAKAT KABUPATEN KARANGANYAR DALAM RANGKA PENGENTASAN KEMISKINAN." Jurnal Ekonomi Syariah Teori dan Terapan 6, no. 6 (2020): 1304. http://dx.doi.org/10.20473/vol6iss20196pp1304-1316.
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The poverty in Indonesia is the long-term problem which it has not been solved by the government. The number of poor people that recorded by Central Bureau of Statistics in Karanganyar is 108.461 inhabitants (2014). Islam has a high attention to take the poverty and the backwardness down from the poor man, because the poverty in Islam is the big danger for the people and not a few people who fall civilization only because of poverty. For solving this problem, Islam has the exact alternative. Islamic Economic system has two instruments which can solve the long-term poverty problem in Indonesia they are zakat and cash waqf. Zakat is the one of economics’ element and the pillars of Islam which must be implemented by every Moslem. Zakat is already widely distributed to several mustahik such as an indigent, poor, orphan, street children and other. And we can see also that zakat has been distributed to fund the development of infrastructure such us mosque, employment and other. But, most of distributed zakat is the consumptive zakat. Whereas the effective zakat for economic growth is the productive zakat which educates mustahik to attempt and to manage zakat fund until he can be muzakki later. From the background, the writer’s research is about the productive zakat management strategy in order towards poverty reduction. And the purpose of it is to know about the productive zakat management strategy in BAZNAS Karanganyar and its role for poverty reduction. The method of this research is descriptive qualitative method that reveals the problem or the reality as what happened until it can reveal the fact and the real image of the object. And to get the data, the writer use interview technique and written records about the productive zakat in BAZNAS Karanganyar. For the data analysis, the writer use the technique of data reduction, data display and inference aboutthe review on the research results. The research’s result is the productive zakat management strategy in BAZNAS Karanganyar has two categories, collection strategy and distribution strategy. The collection strategy applicated with payroll deduction of the moslem government employees in SKPD Karanganyar amount 2,5%, shuttle service zakat and formation the unit of zakat collection in several villages and mosques. And the distribution strategy applicated in “Karanganyar Makmur” program which includes the course of computer and automotive; the training of bag tailor industry; the goat livestock development in several villages in Karanganyar; financing sellers and small businessmen; the cow livestock development; and the other about the sharia business unit and Baitul Maal in several subdistricts. And from the application programs in BAZNAS Karanganyar, these programs are intended to improve the standard of living mustahik from economic, ability and moral side so that poverty can be overcome by any cause. From the result of research, for increasing the potential of the productive zakat, BAZNAS Karanganyar ought to be careful and to objectify the programs about the productive zakat. And for mustahik ought to keep attention and to increase zakat funds’ productivity until the poverty reduction with the productive zakat can be embodied.Keywords: Productive Zakat, BAZ, Poverty Alleviation, Management Strategy
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Ilmi, Muhammad Nasrulloh, and Imas Maesaroh. "Donor fund empowerment strategy in increasing donor trust: A case study on Lazismu Sidoarjo." Journal of Islamic Economics Lariba 10, no. 2 (2024): 951–74. https://doi.org/10.20885/jielariba.vol10.iss2.art18.
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IntroductionIndonesians are known for their philanthropic behavior, which can be seen from the number of zakat and infaq organizations in Indonesia.ObjectivesThis study aims to analyze the strategy of empowering donor funds and its effectiveness in increasing donor trust in Lazismu Sidoarjo.MethodData was collected using a qualitative approach through in-depth interviews with 14 informants, field observations, and document analysis.ResultsThe results showed that Lazismu Sidoarjo implemented a distribution strategy through 6 pillar programs (education, economy, social, environment, health, and da'wah) with an effectiveness rate of 85% based on the increase in the number of donors from 2021-2024. The effectiveness of the strategy is supported by three main activities: financial transparency, program publication, and activity documentation.ImplicationsThis study highlights the importance of transparent, accessible, and documented donor fund management to ensure trust. Zakat and infaq organizations can use the findings to improve public trust.Originality/NoveltyThis research contributes to developing a donor fund management model that can increase public trust in Amil Zakat institutions.
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Sri Fitria Jayusman, Ricka Putri, Munawaroh, Melisa Zuriani Hasibuan, Horia Siregar, and Toni Hidayat. "ANALYSIS OF ZAKAT ACCOUNTING TREATMENT BASED ON PSAK NO.109 IN MEASURING TRANSPARENCY AND ACCOUNTABILITY IN ZAKAT AML INSTITUTIONS YATIM MANDIRI MEDAN." Journal of Accounting Research, Utility Finance and Digital Assets 2, no. 2 (2023): 680–710. http://dx.doi.org/10.54443/jaruda.v2i2.99.
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This research aims to analyze the zakat accounting treatment implemented by the Amil Zakat Yatim Mandiri Medan Institute and whether it is in accordance with PSAK No.109. Apart from that, the aim of this research is to analyze transparency and accountability in the presentation of financial reports implemented by the Amil Zakat Yatim Mandiri Medan Institute. The research method used is a qualitative method with descriptive analysis using primary data taken from financial report data and the interview method. The results of the research concluded that the Amil Zakat Yatim Mandiri Medan Institution in its zakat accounting treatment was in accordance with PSAK No.109 whichseen from the financial position report data which separates zakat, infaq/alms funds and non-zakat, infaq/alms funds in the financial position report. The accountability measurements carried out by the Amil Zakat Yatim Mandiri Medan Institution in presenting and distributing financial reports are in accordance with the performance indicators of the Medan Amil Zakat Yatim Mandiri Institution in distributing funds, as well as indicators of financial reports that have been published and carried out independent audits. The Yatim Mandiri Medan Amil Zakat Institution is still not transparent in submitting financial reports, seeing that only reports on changes in funds are submitted on the official Yatim Mandiri website and magazines every month and carry out their programs very openly and transparently by placing all activities that have been carried out on the official Yatim website. Mandiri and released a magazine entitled Yatim Mandiri Inspiration for Care.
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Adiwijaya, Zainal Alim, and Dedi Kusmayadi. "MODEL TRANSPARANSI KEUANGAN BERBASIS KUALITAS LAPORAN KEUANGAN PADA LEMBAGA AMIL ZAKAT." JURNAL AKUNTANSI 17, no. 2 (2023): 137–47. http://dx.doi.org/10.37058/jak.v17i2.6747.
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ABSTRACTThe population in Indonesia, who are predominantly Muslim, will increase the potential for collecting zakat funds. However, in reality, it is still far from its potential. One of the reasons is the low quality of financial reports from zakat management institutions. Therefore, zakat management institutions must improve the quality of financial reports in order to create high transparency of zakat funds. The purpose of this study is to empirically test and determine the effect of the implementation of zakat accounting, internal control, and professionalism of zakat amil on zakat transparency through the quality of financial reports. The approach used is quantitative with questionnaires and interviews as data collection methods. Respondents amounted to 71 people as administrators of the Amil Zakat Institution in Central Java. The results of this study provide evidence that the implementation of zakat accounting and internal control cannot affect the quality of financial reports. While the professionalism of amil zakat can affect the quality of financial reports. Simultaneously, the implementation of zakat accounting, internal control, and professionalism of amil zakat can affect the quality of financial reports. Meanwhile, either partially or simultaneously, the quality of financial reports has an influence on the transparency of zakat funds.Keywords: zakat accounting, financial report, internal control, professionalism of amil zakat, financial transparencyABSTRAKPenduduk di Indonesia yang mayoritas memeluk agama Islam akan meningkatkan potensi pengumpulan dana zakat. Namun pada realisasinya masih jauh dari potensi yang ada. Salah satu penyebabnya adalah masih rendahnya kualitas laporan keuangan dari lembaga pengelola zakat. Oleh karenanya, lembaga pengelola zakat harus meningkatkan kualitas laporan keuangan demi terciptanya transparansi dana zakat yang tinggi. Tujuan dari penelitian ini adalah untuk menguji secara empiris dan mengetahui adanya pengaruh dari implementasi akuntansi zakat, pengendalian internal, dan profesionalisme amil zakat terhadap transparansi zakat melalui kualitas laporan keuangan. Pendekatan yang digunakan adalah kuantitatif dengan kuesioner dan wawancara sebagai metode pengumpulan data. Responden berjumlah 71 orang selaku pengurus Lembaga Amil Zakat di Jawa Tengah. Hasil penelitian ini memberikan bukti bahwa implementasi akuntansi zakat, dan pengendalian internaltidak dapat memengaruhi kualitas laporan keuangan. Sementara profesionalisme amil zakat dapat berpengaruh terhadap kualitas laporan keuangan. Secara simultan, implementasi akuntansi zakat, pengendalian internal, dan profesionalisme amil zakat dapat berpengaruh pada kualitas laporan keuangan. Sementara, baik secara parsial maupun simultan, kualitas laporan keuangan memiliki pengaruh terhadap transparansi dana zakat. Kata kunci: akuntansi zakat, laporan keuangan, pengendalian intern, profesionalisme amil zakat, tranparansi keuangan
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Zakariya, Mukhamad. "Strategi Peningkatan Kinerja Badan Amil Zakat Daerah (Bazda) Kabupaten Nganjuk." JES (Jurnal Ekonomi Syariah) 1, no. 1 (2016): 36–54. http://dx.doi.org/10.30736/jes.v1i1.3.
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To optimize the role of BAZDA, it requires good fund management strategy so as to create public confidence in disbursing the fund to Bazda rather than giving it directly to mustahik. Directly channeling is closer to the consumptive use that it somewhat obscures productive purposes. Author feel interested in doing research related to performance improvement strategy of BAZDA Nganjuk residence to the management of zakat, infaq, and sadaqah with Balanced Scorecard method. This study titled "Strategy for Performance Improvement of BAZDA Nganjuk Residence (Study Analysis of the Balanced Scorecard method) ". Type of research used in this paper is qualitative, that is research procedure that produces descriptive data in the form of written or spoken words’ people and behaviors that can be observed. The data used in this study can be divided into two. First, the primary data, that is in the form of interviews with a Nganjuk BAZ board, local government and muzakki. Second, Secondary Data, it is obtained through the financial statements of BAZDA Nganjuk and also from the literature books that support theory of research. The result of study shows; (a) on the basis of the financial perspective, there are still some potential areas of real that can not be absorbed optimally; (b) on the basis of business process perspective, realization of consumptive utilization of zakat is greater than the productive empowerment of zakat; (c) on the basis of customer perspective, when the process of zakat socialization is associated with the result of fund raising, and there are still some potency of zakat that is optimally untapped, it still requires an effort to socialize it more proactive; (d) on the basis of growth and learning, for progress institution of BAZDA Nganjuk, it requires reference sources, both internal and external agencies. Internal agency may be the agency's each period of performance report, while the external agency is from muzakki and mustahik
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Darmayanti Darmayanti, Putri Al Azzuri, Nani Astiani, and Nurhamiza Harahap. "Analisis Efektivitas Penyaluran Dana Nonhalal Pada Lembaga Amil Zakat Terhadap Infrastruktur Sosial." Jurnal Penelitian Ekonomi Manajemen dan Bisnis 3, no. 1 (2023): 228–37. http://dx.doi.org/10.55606/jekombis.v3i1.3125.
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The purpose of this study is to evaluate the impact of amil zakat institutions' non-halal fund distribution on social infrastructure. Quantitative research methodology is the approach employed. Secondary data are the kind used in this investigation. The Zakat Core Principle's Allocation to Collection Ratio (ACR) measurement ratio is employed in this approach to gauge how well a zakat institution is doing its zakat distribution. The financial statements of LAZ Rumah Zakat for the years 2020–2022 were the study's object. The findings demonstrated that from 2020 to 2022, the efficiency of nonhalal money distribution grew yearly. With a rate of 68% in 2021, the nonhalal money distribution proved to be quite effective. The efficiency of non-halal in 2022
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Hafizi, Muhammad Riza, and Nor Halipah. "EMPOWERMENT OF PRODUCTIVE ZAKAT FUNDS, SOLUTION FOR SMALL BUSINESS: (Evidence from Badan Amil Zakat Nasional Central Borneo)." At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam 7, no. 1 (2021): 54–63. http://dx.doi.org/10.24952/tijaroh.v7i1.3165.
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BAZNAS of Palangka Raya is a zakat management institution that is tasked with collecting, distributing and utilizing zakat. This study aims to analyze the optimization of productive zakat utilization in economic empowerment of mustahik, analysis of the benefits of productive zakat in improving the standard of life of mustahik, and analysis of the constraints that BAZNAS feels in optimizing productive zakat.This research is a qualitative type of research using a descriptive qualitative approach. The research subjects were four productive zakat managers and ten informants from mustahik who received revolving fund loan assistance. This research resulted in conclusions, namely, first, the optimization of zakat utilization in the framework of empowering the mustahik in BAZNAS of Palangka Raya through the Palangka Raya Sejahtera program has not been carried out optimally, due to the absence of supervision, assistance and guidance from BAZNAS so that there mustahik who misuse these funds. Second, the benefits of this program are very helpful in the economic empowerment of mustahik with an increase in business results, a network, an increase in family income, and independence. Third, the obstacles that are often felt by BAZNAS in optimizing them are the lack of human resources in management and in the field, the provision of business capital that is misused by mustahik, the lack of trust of muzaki in institutions, and the large number of ZIS collecting organizations besides BAZNAS.
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Agustina Mutia, Muhammad Subhan, and Rizkia Safitri. "Pendayagunaan Dana Zakat Melalui Pemberdayaan Ekonomi Masyarakat Di Baznas Kota Jambi." Jurnal Publikasi Manajemen Informatika 2, no. 3 (2023): 72–81. http://dx.doi.org/10.55606/jupumi.v2i3.2079.
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This study aims to determine whether the government of the National Amil Zakat Agency (BAZNAS) has implemented empowerment to the community. This research method uses a qualitative method which is sourced from the National Amil Zakat Agency (BAZNAS) office in Jambi City. The results in the research conducted, conclusions are obtained.(1). The planning stage of the Allocation of Zakat Funds at the National Amil Zakat Agency (BA-ZNAS) has been carried out in accordance with what has been done by BAZNAS in an effort to improve the standard of living of the community, especially in Jambi City. However, the lack of community efforts in an effort to increase the level of the economy, which initially became mustahik to increase the level to become muzakki, the community was reluctant to do so.(2) The application of the Allocation of Zakat Funds for community empowerment is appropriate in the view of Islamic economics which aims to increase income, and help free from hunger, and seeks to help.(3) The use of zakat funds at the National Amil Zakat Agency (BAZNAS) can be seen from the success of the community in increasing income with the assistance of zakat funds.
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Nurhadi, Nurhadi. "COLLECTION OF ZAKAT FOR CIVIL STATE EMPLOYEES ACCORDING TO ISLAMIC LAW AND LAW." Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) 2, no. 2 (2020): 114–24. http://dx.doi.org/10.31538/iijse.v2i2.475.
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The history sheet reveals the development of formal legal amil zakat in Indonesia in 1968 the ratification of Minister of Religion Regulation (PMA) Number 4 of 1968 concerning the Establishment of the Amil Zakat Agency (BAZ) and PMA Number 5 of 1968 concerning the Establishment of Baitul Maal (PBM). Precisely on December 12, 1989 was issued the Instruction of the Minister of Religion (Inpres) 16/1989 concerning the Development of Zakat, Infaq and Shadaqah (PZIS). Then in 1998-1999 and 2001-2003 BAZNAS was formed with the Presidential Decree so that in 2011 the rule of zakat processing emerged namely Law Number 23 of 2011. Through this formal law the author will examine the terminology of amil zakat according to Islamic Law and Law. Amil zakat is a person who is involved or actively participates in zakat activities, starting from collecting zakat from muzaki to distributing it to mustahiq. Legal arrangements in Indonesia relating to the competence of amil zakat are very important in neglecting zakat funds and channeling them to mustahiq, but must be supported by the authorities. Islamic law considers the competence of amil zakat to be very urgent, with accountable amil. While the government is very competent in increasing Baznas income annually, supported also by the fatwa of the Indonesian Ulema Council (MUI) regarding the government's obligation to cut salaries for civil servants / ASNs to be more effective in raising zakat funds and Baznas will be more maximal in alleviating poverty and welfare of society and ummah as extension of the government to the welfare of the people.