International Journal of Zakat

Optimizing HR Management in BAZNAS: Evaluating the SIMBALite Application with the UTAUT 2 Model

Abdul Hadi — Thu, 26 Dec 2024 00:00:00 +0000

This study examines the effectiveness and acceptance of the SIMBALite application developed for BAZNAS, utilizing the Unified Theory of Acceptance and Use of Technology (UTAUT) as the theoretical framework. The research aims to assess how factors such as Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions impact user satisfaction and technology adoption. A total of 44 respondents participated in the study, providing data through a structured questionnaire. The reliability of the measurement instrument was confirmed with a Cronbach’s Alpha of 0.943, indicating excellent internal consistency. Validity tests, using Pearson’s Product-Moment Correlation, validated all items with coefficients exceeding the critical value of 0.297. Descriptive and inferential statistical analyses were conducted using IBM SPSS Statistics 26. The results show high engagement with the SIMBALite application, with 88.37% of users reporting daily usage. The findings highlight that Facilitating Conditions significantly contribute to user satisfaction, underscoring the importance of providing adequate resources and support for effective technology use. The study also identifies areas for improvement, including enhancing support systems and addressing user experience factors. For BAZNAS, it is recommended to focus on improving the resources and support available to users to further enhance the application’s effectiveness. Future research should explore the long-term impact of technology adoption on organizational performance and investigate demographic variations in technology acceptance to gain deeper insights into user behavior.

Cultural and Religious Perspectives on Zakat and Poverty Alleviation: Christian Perspective

Isaac Peter — Mon, 24 Feb 2025 07:00:35 +0000

This paper explores the cultural and religious perspectives on zakat and poverty alleviation through a comparative lens, specifically focusing on the Christian approach to economic justice and poverty reduction. While zakat in Islam is a formalized, mandatory almsgiving practice integral to financial equity, Christianity approaches poverty alleviation through voluntary giving, communal support, and advocacy for social justice. Drawing from biblical teachings, Christian traditions emphasize compassion, charity, and systemic transformation to reduce poverty and uplift the marginalized. Key themes include the moral duty of generosity, rooted in Jesus' teachings on caring for the poor, as well as church-led efforts in charity and social reform, which mirror the principles of zakat but are applied flexibly within Christian practice. The paper underscores that while both zakat and Christian charity aim at poverty alleviation, they differ in structure and approach, reflecting unique theological foundations yet converging on the shared objective of fostering social welfare and economic justice. Through examining these frameworks, the paper highlights how religious values shape attitudes and actions towards poverty, emphasizing a holistic approach to human dignity, economic sustainability, and community support.

Zakat Distribution Practice of Non-Institutional Zakat Management in Bangladesh

Md Muhibur Rahman — Thu, 26 Dec 2024 00:00:00 +0000

This study examines the methods and challenges of managing zakat outside of organized institutions in Bangladesh. A qualitative and quantitative approach is used to obtain a better understanding. The research encompasses an extensive field survey of 210 participants, comprising zakat payers and recipients from six districts. It was found that most of the zakat is directly given to recipients instead of flowing through formal channels, meaning there is a tendency for personal involvement, which has almost immediate impacts. Most respondents compute their available assets to determine the proportion to pay as zakat, yet only a part understand this process. Nevertheless, despite vast differences between overall contribution and actual money received by beneficiaries, cash remains the most common mode of distributing zakat. This difference shows the challenges in allocating funds. Besides, it identifies issues regarding the government, monitors what is given out, and indicates ongoing discussions on how effective institutional or non-institutional management is. The conclusions highlight a need to improve zakat management practices involving direct and institutional methods.

The Determinants of Indonesian Muzakki’s Decision to Pay Zakat through Zakat Institutions

Lutfia Adha Febrianti, Iswan Noor — Mon, 24 Feb 2025 07:18:59 +0000

The aim of this research is to analyze four factors that are thought to influence the muzakki's decision to carry out zakat payments through zakat institutions, namely transparency, accountability, service quality and muzakki income. Researchers used quantitative methods with Structural Equation Model Partial Least Square (SEM-PLS) analysis. The number of respondents involved in this research was 124 respondents. The results of the analysis show that the variables transparency, service quality and muzakki's income have a significant positive effect on muzakki's decision to carry out zakat payments through zakat institutions. Meanwhile, the accountability variable does not have a significant influence on the muzakki's decision to carry out zakat payments through zakat institutions. It is hoped that this research can become an additional reference for the government, zakat institutions and academics in an effort to increase muzakki's trust in zakat institutions. Efforts that can be made are to pay attention to aspects of institutional transparency and accountability, namely by actively publishing financial reports and distributing zakat funds. In this way, existing zakat funds can be utilized optimally.

Are The Accountability and Transparency Matters for Zakat Distribution Performance ? : An Empirical Evidence from BAZNAS Province

Eka Nofiansyah, Sigit Eko Pramono — Mon, 24 Feb 2025 00:00:00 +0000

This research aims to determine the influence of the Quality of Provincial BAZNAS Financial Reports as measured through Accountability and Transparency on the financial performance of the Allocation to Collection Ratio (ACR). The importance of measuring the ACR ratio is because this is in accordance with the opinion of the majority of ulama and the zakat core principles guidelines that zakat received in one year is also distributed in the same year. This ratio helps measure how much zakat funds were distributed in that year. Calculating this ratio can help improve OPZ's reputation by showing muzakki that the funds have been distributed to mustahik. This research uses descriptive research methods with a quantitative approach. The type of data used in this research is secondary and primary data through questionnaires filled out by 21 Provincial BAZNAS as well as Financial Reports for each Provincial BAZNAS. The results of this research show that the Principles of Accountability and Transparency of Provincial BAZNAS Financial Reports fall into the "Very Good" criteria. Then Accountability and Transparency of financial reporting also have a significant influence on ACR's financial performance.

The Impact of ZIS, Corruption, And Education on Income Inequality in Developing Countries: A Case Study of Indonesia

Thu, 26 Dec 2024 00:00:00 +0000

This research aims to explain and find out how much influence ZIS (Zakat, Infaq and Sadaqah), corruption and education have on income inequality in Indonesia. This research uses a saturated sample, with data sourced from data from the National Zakat Amil Agency (BAZNAS), Transparency International, Central Statistics Agency (BPS) and World Bank. The research uses quantitative and time series data, the time series data contains years from 2011 to 2022, with Stata 15 as a data processing tool and multiple linear regression as our method. The findings of this research show that ZIS has a negative and significant effect on income inequality. The corruption variable has a negative and significant effect on income inequality. The education variable has a positive and insignificant effect. In the coefficient of determination test, the data obtained was 93.06% which could be explained by ZIS, corruption and education, while the remaining 6.94% could be explained by the influence of other variables not examined by the author. Furthermore, the research results show that ZIS and corruption jointly influence income inequality.

The Impact of Zakat Fund Distribution on BAZNAS Cendekia School (SCB): A Sustainability Livelihood Assessment

Herry Wibowo, Dedy Rachmad, Indra Indra — Tue, 25 Feb 2025 00:00:00 +0000

This research aims to measure the extent of the impact of the Zakat distribution program in the education sector by taking a case study of the BAZNAS Cendekia School (SCB) program. This research was conducted using an evaluative approach with the Sustainability Livelihood Impact Assessment (SLIA) framework. Data collection was carried out through literature study, field observations, in-depth interviews. The sample population for this research was comprehensive (total sampling) consisting of 21 school management people, 26 teaching staff, 277 students and 30 heads of local families. The findings from this research show that there has been an increase in all aspects of SLIA with various scales of change, namely the human resource capital aspect of 0.30, social capital of 0.25, natural resource capital of 0.30, physical capital of 0.25 and financial capital of 0.41. The highest change occurred in the financial capital aspect of 0.41 and the lowest change occurred in the social and physical capital aspect. This shows that during the 2017-2020 period, the current social and financial modalities are aspects that are felt to be very useful at this time, so in the future the minimum contribution achieved in this aspect can be maintained. Meanwhile, regarding the aspects of human resource, natural resources and physical modalities, these three aspects need to receive attention to improve optimization so that these already good assets can be more optimally useful for all parties who have an interest in the sustainability of SCB for better education. A limitation of this research is the unavailability of baseline data to measure how big the stakeholder and beneficiary perception scores were at the start of the program. Because this research was conducted in the 3rd year after the SCB started, of course the perception comparison between then and now has the potential for quite large bias.

Enhancing Zakat Governance: Implementation of the SIMBA System Across BAZNAS Levels

Dwi Riyanto, Mukhaer Fakkanna — Thu, 26 Dec 2024 00:00:00 +0000

The development of technology has had a major impact on the management of zakat in Indonesia, particularly through the use of management information systems by the National Agency for Amil Zakat (BAZNAS). In order to simplify zakat management and increase transparency, BAZNAS developed a management information system called SIMBA. Although many previous studies discuss SIMBA, most of them focus only on the regional level and thus do not provide a comprehensive picture of its national implementation. This research aims to provide a comprehensive overview of the implementation of SIMBA at the provincial, district and city levels and to identify supporting and inhibiting factors in an effort to improve the use of SIMBA to optimise zakat management in Indonesia. This research uses a qualitative approach and a case study methodology to analyse the implementation of SIMBA at different levels of BAZNAS across Indonesia in order to provide a comprehensive picture of the use of SIMBA application in Indonesia.