This researchaimsto analyze the direct and indirect effects of zakat on the household consumption of mustahik. The research adopts a quantitative approach and usespath analysis. Data were obtained from 50 mustahik (zakat recipients)at BAZNAS Probolinggo Municipalityusing theproportional random sampling method. The results show that zakat and number of household members directly and indirectly affect the household consumption of mustahik. Furthermore, household income as an intermediate variable also affects the household consumption of mustahik, whereas education and age have no effect, either directly or indirectly. The lackof effect of education on consumption can be attributed to the mustahiks’ jobs, for which no education/special skills are required;thus, a high level of education does not affect household income and consumption. Similarly, the lack of effect of age on predicted consumption is because many mustahik are not at a productive age and do not work;increasing age does not therefore increase income and consumption. Keywords: Poverty, Consumptive Zakat, Productive Zakat, Household Consumption
{"title":"The Direct and Indirect Effect of Zakat on the Household Consumption of Mustahik (A Study of Zakat Recipients from BAZNAS Probolinggo Municipality)","authors":"Elok Nurlita, M. Ekawaty","doi":"10.37706/ijaz.v3i2.77","DOIUrl":"https://doi.org/10.37706/ijaz.v3i2.77","url":null,"abstract":" \u0000This researchaimsto analyze the direct and indirect effects of zakat on the household consumption of mustahik. The research adopts a quantitative approach and usespath analysis. Data were obtained from 50 mustahik (zakat recipients)at BAZNAS Probolinggo Municipalityusing theproportional random sampling method. The results show that zakat and number of household members directly and indirectly affect the household consumption of mustahik. Furthermore, household income as an intermediate variable also affects the household consumption of mustahik, whereas education and age have no effect, either directly or indirectly. The lackof effect of education on consumption can be attributed to the mustahiks’ jobs, for which no education/special skills are required;thus, a high level of education does not affect household income and consumption. Similarly, the lack of effect of age on predicted consumption is because many mustahik are not at a productive age and do not work;increasing age does not therefore increase income and consumption. \u0000Keywords: Poverty, Consumptive Zakat, Productive Zakat, Household Consumption","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"144 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129539154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Zakat has a significant role in the field of economics, as well as having social and moral implications and alleviating poverty. There is a huge gap, however, between targeted zakat collection, which reached Rp 20 billion, and actual zakat collection, which equals Rp 2 billion in 2017. This research was carried outin order to evaluate the performance of BAZNAS Tangerang District. The purposive sampling technique wasused in this research. The analytical method used wasthe National Zakat Index(NZI) with a method of calculation known as the Multi-Stage Weighted Index, which measured zakat performance based on macro and micro dimensions. The results of the assessment of the NZI of Tangerang Districtis 0.60 that showed a fairly good condition based on classification of zakat performance. This research provides recommends for BAZNAS Tangerang District to improve its performance. Keywords: BAZNAS Performance, NZI, Tangerang District, Zakat
{"title":"Analysis of BAZNAS Tangerang District Performance","authors":"Rahma Suryaningtyas","doi":"10.37706/IJAZ.V3I2.78","DOIUrl":"https://doi.org/10.37706/IJAZ.V3I2.78","url":null,"abstract":"Zakat has a significant role in the field of economics, as well as having social and moral implications and alleviating poverty. There is a huge gap, however, between targeted zakat collection, which reached Rp 20 billion, and actual zakat collection, which equals Rp 2 billion in 2017. This research was carried outin order to evaluate the performance of BAZNAS Tangerang District. The purposive sampling technique wasused in this research. The analytical method used wasthe National Zakat Index(NZI) with a method of calculation known as the Multi-Stage Weighted Index, which measured zakat performance based on macro and micro dimensions. The results of the assessment of the NZI of Tangerang Districtis 0.60 that showed a fairly good condition based on classification of zakat performance. This research provides recommends for BAZNAS Tangerang District to improve its performance. \u0000 \u0000Keywords: BAZNAS Performance, NZI, Tangerang District, Zakat","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132117515","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Zakat is the third pillar of Islam and has socio-economic impacts. In practice, zakat institutionshave limitations with regard totheir institutional and managerial aspects, which result in them not achiveing optimum performance and efficiency. This research aims to analyzethe performance and efficiency of zakat institutions in Jambi Province. This research measures the performance of zakat institutions through the institutional indicators of the National Zakat Index (NZI), and it measures theirefficiency using theData Envelopment Analysis (DEA) method. The samples used in this research are BAZNAS Jambi Province and LAZ RSIM. Based on the results of the performance analysis, BAZNAS Jambi hadan index value of 0.44, and LAZ RSIM hadan index value of 0.63,which classified the performance of the zakat institutionsas “fairly good”to“good.” Based on the results of the efficiency analysis, LAZ RSIM has reached the maximum level of 100% efficiency. BAZNAS Jambi Province is operating at56.1% efficiency. The average efficiency for the combined zakat institutions is 78.1%. Keywords: performance, efficiency, national zakat index (NZI), data envelopment analysis (DEA)
{"title":"The Performance and Efficiency of Zakat Institutions in Jambi","authors":"Desi Retnowati","doi":"10.37706/IJAZ.V3I2.76","DOIUrl":"https://doi.org/10.37706/IJAZ.V3I2.76","url":null,"abstract":"Zakat is the third pillar of Islam and has socio-economic impacts. In practice, zakat institutionshave limitations with regard totheir institutional and managerial aspects, which result in them not achiveing optimum performance and efficiency. This research aims to analyzethe performance and efficiency of zakat institutions in Jambi Province. This research measures the performance of zakat institutions through the institutional indicators of the National Zakat Index (NZI), and it measures theirefficiency using theData Envelopment Analysis (DEA) method. The samples used in this research are BAZNAS Jambi Province and LAZ RSIM. Based on the results of the performance analysis, BAZNAS Jambi hadan index value of 0.44, and LAZ RSIM hadan index value of 0.63,which classified the performance of the zakat institutionsas “fairly good”to“good.” Based on the results of the efficiency analysis, LAZ RSIM has reached the maximum level of 100% efficiency. BAZNAS Jambi Province is operating at56.1% efficiency. The average efficiency for the combined zakat institutions is 78.1%. \u0000 \u0000Keywords: performance, efficiency, national zakat index (NZI), data envelopment analysis (DEA)","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116333010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study analysesand identifies the governance factor(s) that influence zakat disbursement efficiency for Indonesia’s National Zakat Board (BAZNAS)in four district of Central Java Province, namely Banyumas, Purbalingga, Banjarnegara, and Kebumen. This research examines how the zakat institution in Indonesia has improved in terms of disbursement activities over the past 5 years (2011-2015).This is a quantitative research study that uses two approaches of efficiency analysis, namely (i) zakat disbursement efficiency measurement (ratio analysis) and (ii) identification of governance factor(s) that influence the zakat disbursement efficiency of the zakat institutions (regression analysis). Eviews 9 was used in data calculation. In the first approach, there are three efficiency measures: disbursement efficiency, cost efficiency and time efficiency. In the second approach, governance factors (board size; professionals on board; and frequency of board meetings) identify the influence of governance factors on zakat disbursement efficiency measures. The findings showthat there is a negative influence between board size and cost efficiency and no influence with disbursement and time efficiency. However, the relationshipbetween board size and disbursement and time efficiency is rejected because of insignificant results. Professionals on boards has a positive influence on disbursement, cost and time efficiency. Lastly, the frequency of board meetings positively influences disbursement efficiency and time efficiency. Frequency of board meetings showed a negative influence with cost efficiency. This research is significant as it could contribute to future discussions on the potential ways to improve zakat governance and efficiency in Indonesia. The outcomes from the discussions will be useful as a guide for policymakers looking to improve the zakat institution’s governance system. Keywords:Efficiency, Governance, Indonesia, Zakat
{"title":"Analysis of Governance and Efficiency on Zakat Distribution: Evidence From Indonesia","authors":"Novendi Arkham Mubtadi, Dewi Susilowati","doi":"10.37706/IJAZ.V3I2.74","DOIUrl":"https://doi.org/10.37706/IJAZ.V3I2.74","url":null,"abstract":"This study analysesand identifies the governance factor(s) that influence zakat disbursement efficiency for Indonesia’s National Zakat Board (BAZNAS)in four district of Central Java Province, namely Banyumas, Purbalingga, Banjarnegara, and Kebumen. This research examines how the zakat institution in Indonesia has improved in terms of disbursement activities over the past 5 years (2011-2015).This is a quantitative research study that uses two approaches of efficiency analysis, namely (i) zakat disbursement efficiency measurement (ratio analysis) and (ii) identification of governance factor(s) that influence the zakat disbursement efficiency of the zakat institutions (regression analysis). Eviews 9 was used in data calculation. In the first approach, there are three efficiency measures: disbursement efficiency, cost efficiency and time efficiency. In the second approach, governance factors (board size; professionals on board; and frequency of board meetings) identify the influence of governance factors on zakat disbursement efficiency measures. The findings showthat there is a negative influence between board size and cost efficiency and no influence with disbursement and time efficiency. However, the relationshipbetween board size and disbursement and time efficiency is rejected because of insignificant results. Professionals on boards has a positive influence on disbursement, cost and time efficiency. Lastly, the frequency of board meetings positively influences disbursement efficiency and time efficiency. Frequency of board meetings showed a negative influence with cost efficiency. This research is significant as it could contribute to future discussions on the potential ways to improve zakat governance and efficiency in Indonesia. The outcomes from the discussions will be useful as a guide for policymakers looking to improve the zakat institution’s governance system. \u0000 \u0000Keywords:Efficiency, Governance, Indonesia, Zakat","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126845872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Indonesian province with the third largest Muslim population is Central Java. This suggests a great potential for zakat collection. However, the amount accumulated is far from significant. This study aims to determine zakat performance in Central Java Province at macro and micro levels. Data collectioninvolved distributing questionnaires during interviews. This study employeda convenience sampling technique. The analytical tool used in this research is National Zakat Index (NZI).National Zakat Index is an indicator that illustrates the extent to which charity has been instrumental to the mustahikwelfare. It also indicatesthe initial stages of zakat development in terms of internally and at a community level, as well as highlight the support provided by the government. Findingsindicate that zakat performance of Central Java Province from a macro dimension is poor, while from a micro prospective it is decent. Keywords: macro dimension, micro dimension, National Zakat Index (NZI), zakat performance
穆斯林人口第三多的印尼省份是中爪哇省。这表明了天课收藏的巨大潜力。然而，累积的金额远远不够大。本研究旨在从宏观和微观两个层面确定中爪哇省天课的实施情况。数据收集包括在采访期间分发问卷。本研究采用方便抽样技术。本研究使用的分析工具是National Zakat Index (NZI)。国家天课指数(National Zakat Index)是一个指标，说明慈善在多大程度上促进了穆斯林的福利。它还从内部和社区层面表明了天课发展的初始阶段，并强调了政府提供的支持。研究结果表明，中爪哇省的天课在宏观层面上表现较差，而在微观层面上表现良好。关键词:宏观维度，微观维度，国家天课指数，天课绩效
{"title":"Analysis of Zakat Performance of Central Java Province","authors":"I. Mubarokah, I. Beik, T. Irawan","doi":"10.37706/IJAZ.V3I2.75","DOIUrl":"https://doi.org/10.37706/IJAZ.V3I2.75","url":null,"abstract":"The Indonesian province with the third largest Muslim population is Central Java. This suggests a great potential for zakat collection. However, the amount accumulated is far from significant. This study aims to determine zakat performance in Central Java Province at macro and micro levels. Data collectioninvolved distributing questionnaires during interviews. This study employeda convenience sampling technique. The analytical tool used in this research is National Zakat Index (NZI).National Zakat Index is an indicator that illustrates the extent to which charity has been instrumental to the mustahikwelfare. It also indicatesthe initial stages of zakat development in terms of internally and at a community level, as well as highlight the support provided by the government. Findingsindicate that zakat performance of Central Java Province from a macro dimension is poor, while from a micro prospective it is decent. \u0000Keywords: macro dimension, micro dimension, National Zakat Index (NZI), zakat performance","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125848451","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Zakat plays a vital role in the socio-economic development of a country. With zakat, the poor community is facilitated their food, safety, nutrition, sanitation, education, and other necessities. This study focuses on the role and current practice of zakat in the Malakand district of Khyber Pakhtunkhwa, Pakistan. This paper also develops and proposes a model for efficient management of zakat there. In doing so, this study interviews a sample of thirty respondents. A list of ten questions is constructed during the interviews using the local language, which is Urdu. The current practice of zakat in the region is explored, and further recommendation is captured for better practice of zakat management. For this, the study proposes an ideal model of the zakat management system, which can also be adopted by other countries. The discussion of this study is limited to the district of Khyber Pakhtunkhwa of Pakistan. Keywords: Zakat, poverty alleviation, socio-economic development, ideal management, Pakistan
{"title":"Developing and Proposing Zakat Management System: A Case of the Malakand District, Pakistan","authors":"Suhail Ahmad","doi":"10.37706/ijaz.v4i1.128","DOIUrl":"https://doi.org/10.37706/ijaz.v4i1.128","url":null,"abstract":"Zakat plays a vital role in the socio-economic development of a country. With zakat, the poor community is facilitated their food, safety, nutrition, sanitation, education, and other necessities. This study focuses on the role and current practice of zakat in the Malakand district of Khyber Pakhtunkhwa, Pakistan. This paper also develops and proposes a model for efficient management of zakat there. In doing so, this study interviews a sample of thirty respondents. A list of ten questions is constructed during the interviews using the local language, which is Urdu. The current practice of zakat in the region is explored, and further recommendation is captured for better practice of zakat management. For this, the study proposes an ideal model of the zakat management system, which can also be adopted by other countries. The discussion of this study is limited to the district of Khyber Pakhtunkhwa of Pakistan. \u0000Keywords: Zakat, poverty alleviation, socio-economic development, ideal management, Pakistan","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127739631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Islamic banks carry out their operational activities based on Islamic principles. Thus, they are not only required to pay taxes but also zakat of 2.5 percent with several conditions. Theoretically, zakat has an impact on Islamic banks larger expenditures compared to conventional banks which are not obliged to. This research examines and analyzes the extent to which profitability variables which are ROA, ROE, and BOPO, and bank size which is represented by total assets, can affect corporate zakat expenditure by Islamic Commercial Banks (BUS) in Indonesia. To do so, the Panel Vector Error Correction Model (PVECM) is used to analyze the subject matters which the period covers from 2012 to 2017. This work finds that in the short-run, all the independent variables were insignificant. However, in the long-run only ROE and BOPO which were significant. The results of the Impulse Response Function (IRF) analysis showed that the dependent variable responds to the shock of its independent variables with fluctuating and even negative trend. In addition, the results of Variance Decomposition (VDC) analysis showed that the contribution of profitability variables and bank size tended to decrease toward the formation of corporate zakat expenditure by BUS until the end of the research period. Keywords: Corporate Zakat Expenditure, Islamic Banks, Profitability, Bank Size, PVECM
{"title":"Profitability Variables and Bank Size Effects on Corporate Zakat: Evidence from Indonesian Islamic Banks","authors":"M. A. Afandi","doi":"10.37706/ijaz.v4i1.145","DOIUrl":"https://doi.org/10.37706/ijaz.v4i1.145","url":null,"abstract":"Islamic banks carry out their operational activities based on Islamic principles. Thus, they are not only required to pay taxes but also zakat of 2.5 percent with several conditions. Theoretically, zakat has an impact on Islamic banks larger expenditures compared to conventional banks which are not obliged to. This research examines and analyzes the extent to which profitability variables which are ROA, ROE, and BOPO, and bank size which is represented by total assets, can affect corporate zakat expenditure by Islamic Commercial Banks (BUS) in Indonesia. To do so, the Panel Vector Error Correction Model (PVECM) is used to analyze the subject matters which the period covers from 2012 to 2017. This work finds that in the short-run, all the independent variables were insignificant. However, in the long-run only ROE and BOPO which were significant. The results of the Impulse Response Function (IRF) analysis showed that the dependent variable responds to the shock of its independent variables with fluctuating and even negative trend. In addition, the results of Variance Decomposition (VDC) analysis showed that the contribution of profitability variables and bank size tended to decrease toward the formation of corporate zakat expenditure by BUS until the end of the research period. \u0000Keywords: Corporate Zakat Expenditure, Islamic Banks, Profitability, Bank Size, PVECM","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116709763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：