Azhana Othman, A. H. Noor, Mohamed Saladin Abdul Rasool
{"title":"A Subjective Poverty Approach as an Alternative Measurement in Identifying the Poor and Needy","authors":"Azhana Othman, A. H. Noor, Mohamed Saladin Abdul Rasool","doi":"10.37706/ijaz.v3i4.109","DOIUrl":"https://doi.org/10.37706/ijaz.v3i4.109","url":null,"abstract":"Poverty can be measured directly (based on consumption) or indirectly (based on income). Both direct and indirect poverty measurement are called objective poverty measurement. Nonetheless, these indicators are not enough capture the multiple aspects of poverty. Therefore, the alternative measure of poverty is needed. Subjective poverty is an individual assessment of their own poverty status. The poor have their own understanding and interpretation of their socio-economic situation. Poverty could be analyzed in a more comprehensive and better dimension by combining objective and subjective measures in identifying the poor. The Millennium Development Goals Report (MDGR, 2015) designates that Malaysia has been successful eliminated objective poverty. Despite that, the issue of poverty still surfing especially the zakat authorities are experiencing increasing in the zakat applications categorized poor and needy each day. To avoid the situation where individuals are wrongly defined as poor or non-poor are to compile objective and subjective measures on poverty. The objectives of the study are to determine the criteria of subjective poor and to propose subjective poverty index (SPI) as an alternative poverty measurement. The empirical analysis was based of 507 zakat applicants of poor and needy in Melaka. The data was analysed using qualitative and quantitative methods in four phases of analysis. The findings confirmed that subjective poverty index (SPI) is an initial effort to explain poverty in the perspective of the poor.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114942726","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}
{"title":"Exploring the Potential of Zakah for Supporting Realization of Sustainable Development Goals (SDGs) in Indonesia","authors":"Sarah Asmalia, R. A. Kasri, A. Ahsan","doi":"10.37706/IJAZ.V3I4.106","DOIUrl":"https://doi.org/10.37706/IJAZ.V3I4.106","url":null,"abstract":"Sustainable Development Goals (SDGs) is a universal call to end poverty, protect the planet and ensure that all people enjoy peace and prosperity; goals which are strongly in line with the objective of Islam (maqasid al shariah). Despite of global acceptance of the concept, however, financing issues remain the biggest challenge for realizing the SDGs. Innovative financing through partnership with religious and other institutions, therefore, has been recommended. With this perspective, this study aims to explore the potential of zakah to support financing and realizing the goals in Indonesia. This is done by identifying factors that influence the intention of Muslims to pay zakah and exploring the SDGs’ clusters prioritized to be financed from the zakah funds. The study collected primary data from 304 respondents living in Greater Jakarta area of Indonesia and utilized the Theory of Planned Behaviors (TPB) approach to frame the intentions. It also used descriptive statistics and Structural Equation Modeling (SEM) to analyze the data. The findings suggest that three TPB variables, namely attitudes, subjective norms and behavioral control, have a positive influence on the Muslims’ intention to pay zakat. Additionally, attitudes are influenced by religiosity, knowledge and trust to zakah organizations. Furthermore, of the five objective clusters’ in the SDGs, the people cluster (which includes objectives such as poverty reduction, education and health improvement) received the highest priority in the perceptions of the Muslims regarding the use of zakah for financing SDGs. The findings highlight the potential of zakah in supporting achievement of SDGs in Indonesia, something that might be useful for government, NGOs, zakah organizations and other zakah stakeholders.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121878021","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}
Samsuwatd Zuha Mohd Abbas, S. Sulaiman, Noorbijan Abu Bakar
{"title":"A Review on Zakat Payments by Islamic Banks in Malaysia","authors":"Samsuwatd Zuha Mohd Abbas, S. Sulaiman, Noorbijan Abu Bakar","doi":"10.37706/IJAZ.V3I4.107","DOIUrl":"https://doi.org/10.37706/IJAZ.V3I4.107","url":null,"abstract":"Zakat plays an important role in the economic development of the ummah. In line with Shariah requirements, the responsibility of paying zakat does not only lie in the Muslim individuals but also businesses, specifically Islamic banks. Islamic Banks exist to fulfil the financial (economic) needs of Muslims within the confines of the Islamic faith. This study aims to analyse the payment of zakat made by the Islamic Banks in Malaysia by firstly, examining the various methods adopted by the Islamic banks and secondly, comparing the existing method of zakat computation. A total of 16 Islamic banks are selected and the financial statements are reviewed from the year 2013 till 2017. The results of the study show that most of the Islamic banks adopted the two methods recommended by JAKIM and both methods show similar results. The results also show an underpayment of zakat by the selected Islamic bank. Further the study found that the detail computation of zakat is not disclosed in the financial statements and hence the study could not identify the adjustments for the zakat computation for all the Islamic banks.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131866163","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}
Amalia Agustin Syn, Khalifah Muhamad Ali, Didin Hafidhuddin
{"title":"Factors Affecting Palm Farmers’ Decisions to Dispense Plantage-Product Zakat in Labuhanbatu Selatan Regency","authors":"Amalia Agustin Syn, Khalifah Muhamad Ali, Didin Hafidhuddin","doi":"10.37706/IJAZ.V3I3.92","DOIUrl":"https://doi.org/10.37706/IJAZ.V3I3.92","url":null,"abstract":"Zakat is one of the five points in rukun Islam and consists of two types: zakat nafs (soul) and zakat maal (wealth). One of the many kinds of zakat maal is plantage-product zakat. Labuhanbatu Selatan Regency is an area that contains 160,785.04 hectares of palm plantation land as recorded in 2016. The area also produced 7,493,696.18 tons of Fresh Fruit Bunches (FFB) in the same year. The objective of this study is to identify the potential of plantage-product zakat (specifically palm plantage) and analyze the factors that affect farmers’ decision to dispense plantage-product zakat in Labuhanbatu Selatan Regency. Logistic regression analysis was the method of analysis used in this study. Based on data obtained from Dinas Perkebunan Provinsi Sumatera Utara 2016, the potential of plantage-product zakat in Labuhanbatu Selatan Regency reached 25.6 billion rupiahs in 2014; 21.6 billion rupiahs in 2015, and 370.4 billion rupiahs in 2016. The variables that significantly affected farmers’ decisions to dispense plantage-product zakat were comprehension of zakat, faith, rewards, Islamic study, and frequency of worship.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132212529","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}
{"title":"The Implementation of Indeks Desa Zakat (IDZ) for Priority Areas of the Zakat Community Development (ZCD) Program for the Empowerment of Productive Mustahiq in South Kalimantan","authors":"Sri Maulida, Rizali, Akhsanul Rahmatullah","doi":"10.37706/IJAZ.V3I3.99","DOIUrl":"https://doi.org/10.37706/IJAZ.V3I3.99","url":null,"abstract":"A number of different parties, from both the governmental and private sectors, have attempted various means of overcoming poverty, such as through a zakat institution. As an official zakat institution, BAZNAS has established the Zakat Community Development (ZCD) program. The ZCD program seeks to empower communities by targeting the mustahiq living in underdeveloped villages in terms of prosperity, facilities, and infrastructure. The program has the objective of enabling the members of mustahiq communities to help each other manage the funds provided by BAZNAS, so that their prosperity can be increased. Related to this program, BAZNAS has developed a measurement tool called the Indeks Desa Zakat, or IDZ, which emphasizes Islamic elements, such as those relating to religion, as its very important aspects, in addition to the economic, social, health, and education aspects. This research aims to answer questions regarding the overall condition of villages targeted for the ZCD program by central BAZNAS, in addition to identifying underdeveloped villages to prioritize for assistance. The results demonstrate that from the implementation of Indeks Desa Zakat (IDZ) calculations in the priority areas of the ZCD program, it can be concluded that among the three research locations, RT 34 Beruntung Jaya Village is the village that should be most highly prioritized for a ZCD program, with an index value of 0.48. This value places the village in the good category based on the IDZ score range; therefore, it can be considered for assistance.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132848785","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}
{"title":"Contribution of Good Governance Principles to Strengthening Zakat Management in Indonesia: Confirmatory Factor Analysis","authors":"H. Tahliani","doi":"10.37706/ijaz.v3i3.94","DOIUrl":"https://doi.org/10.37706/ijaz.v3i3.94","url":null,"abstract":"Good governance is a crucial issue in strengthening the performance of zakat institutions. This research aims to elaborate good governance from the perspective of Islam and analyze the factors contributing to good corporate governance in a number of zakat institutions in Indonesia. Confirmatory Factor Analysis (CFA) is employed to measure the contribution of each indicator to the five principles of good governance in zakat institutions, namely transparency, accountability, responsibility, independence, and fairness. With the assistance of Partial Least Squares (PLS) version 3 it is shown that the principle of transparency contributes 60.4%; the principle of accountability 4.82%; the principle of responsibility 6.41%; and the principle of independence 53.3%. Therefore, it can be concluded that good governance in zakat institutions has been well implemented in some aspects but has not yet been implemented comprehensively. This research is significant in that it contributes guidelines on zakat management, provides teaching materials for higher education, and serves as a reference for the formulation of policies and regulations related to the standardization of good governance in zakat institutions.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117305908","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}
{"title":"Measurement of Efficiency and Productivity of Zakat Institutions in Indonesia using Data Envelopment Analysis and the Malmquist Productivity Index","authors":"Selvia Rustyani, Suherman Rosyidi","doi":"10.37706/IJAZ.V3I3.98","DOIUrl":"https://doi.org/10.37706/IJAZ.V3I3.98","url":null,"abstract":"This study aims to measure the level of efficiency and productivity of zakat institutions in Indonesia.Quantitative research using the methods of Data Envelopment Analysis (DEA) and the Malmquist Productivity Index (MPI). There are six Amil Zakat (LAZ) institutions in Indonesia, namely Yayasan Dana SosialAl-Falah (YDSF), Al-Azhar Peduli Ummat, Aksi Cepat Tanggap (ACT), Yayasan Rumah Yatim Arrohman Indonesia,Pos Kemanusiaan Peduli Ummat (PKPU), and Rumah Zakat Indonesia, with 2014–2016 annual data as the number of DMUs (decision making units). This study uses an intermediation approach in determining the variables.The input variables of this research are Collected Funds (X1), Total Costs (X2), and Amil Acceptance (X3), while the Output variables are Funds Distributed (Y1) and Total Assets (Y2).There were two LAZs that experienced inefficiencies in 2014 and 2015, namely LAZ YDSF and ACT. Meanwhile, in 2016, all LAZs achieved optimal levels of efficiency. The results of the MPI analysis show that in the first year two LAZs experienced a decline in productivity, namely LAZ Al-Azhar and PKPU. The other four LAZs sawan increase in productivity, namely LAZ YDSF, ACT, Rumah Yatim, and Rumah Zakat. In the second year, three LAZsexperienced a rise in productivity, namely LAZ Al-Azhar, PKPU, and Rumah Zakat, while the other three LAZs experienced a decrease in productivity, namely LAZ YDSF, ACT, and Rumah Yatim.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131637718","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}
{"title":"The Effect of Productive Zakat, Business Experience, and Mentoring on Farmers’ Revenues (Survey on Lumbung Desa Program by Sinergi Foundation in Cibaeud Village, Cigalontang District, Tasikmalaya Regency)","authors":"Irfaany Fauziyah Taufiq, Kusnendi, A. Nurasyiah","doi":"10.37706/IJAZ.V3I3.95","DOIUrl":"https://doi.org/10.37706/IJAZ.V3I3.95","url":null,"abstract":"This study aims to determine the effect of productive zakat, business experience and mentoring on the income of farmers participating in the Lumbung Desa-Sinergi Foundation program in Cibaeud Village, Cigalontang District, Tasikmalaya Regency. The research method used is an explanatory survey with a questionnaire as the data collection tool. The sampling technique is saturated sampling twith 68 respondents. Linear regression analysis is used as the data analysis technique. The results show that productive zakat and business experience have a positive and significant effect on farmers' income, while the assistance has a positive but not significant effect.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126328197","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}
{"title":"Implementation of the Zakat Village Index to Support a Zakat Community Development Program in Bedono Village, Demak District","authors":"Farikhatusholikhah, T. Novianti","doi":"10.37706/IJAZ.V3I3.93","DOIUrl":"https://doi.org/10.37706/IJAZ.V3I3.93","url":null,"abstract":"BAZNAS is the organization that manages zakat on a national level, working toward alleviating poverty in Indonesia through its Zakat Community Development (ZCD) program. The ZCD program focuses on community-based development through the empowerment of the mustahik community living in rural areas. This study aims to measure the level of welfare and determine the eligibility of Bedono Village, Demak District to receive assistance in the form of zakat funds through the ZCD program. This research employed a survey method using interviews and focus group discussion, combined with a questionnaire. The analytical tool used in this analysis is the Multi-Stage Weighted Index. This research reveals the condition of Bedono Village to be “fairly good,” with an index score of 0.49. This means that Bedono Village can be considered for eligibility to receive help in the form of zakat.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"283 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122956566","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}
{"title":"Enhancing the Zakat Framework of Maldives: A One Hundred Percent Muslim Country","authors":"Aishath Muneeza","doi":"10.37706/ijaz.v3i3.90","DOIUrl":"https://doi.org/10.37706/ijaz.v3i3.90","url":null,"abstract":"Maldives is a one hundred percent Muslim nation where the zakat administrative function is entrusted to a government ministry, the Ministry of Islamic Affairs (MIA), which manages zakat al maal and zakat al-fitr. Since June 1, 2016, MIA has delegated the task of collecting zakat to the Maldives Inland Revenue Authority (MIRA). Maldives presently has no law dealing with zakat, so the Islamic Training and Research Institute (IRTI) has proposed a set of zakat laws that could be adopted by the country. The objective of this qualitative research is to discuss the zakat framework proposed by IRTI. There is limited literature available on the zakat framework in Maldives, so it is anticipated that this study will become the starting point for further research on this topic.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"276 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115083616","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}