International Journal of Zakat最新文献_第3页

The Direct and Indirect Effect of Zakat on the Household Consumption of Mustahik (A Study of Zakat Recipients from BAZNAS Probolinggo Municipality) 天课对家庭消费的直接和间接影响(以巴扎纳斯市天课接受者为例)

International Journal of Zakat Pub Date : 2018-07-18 DOI: 10.37706/ijaz.v3i2.77

Elok Nurlita, M. Ekawaty

{"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}

引用次数: 4

Analysis of BAZNAS Tangerang District Performance BAZNAS Tangerang地区绩效分析

International Journal of Zakat Pub Date : 2018-07-18 DOI: 10.37706/IJAZ.V3I2.78

Rahma Suryaningtyas

引用次数: 2

The Performance and Efficiency of Zakat Institutions in Jambi 占祠天课机构的绩效和效率

International Journal of Zakat Pub Date : 2018-07-18 DOI: 10.37706/IJAZ.V3I2.76

Desi Retnowati

引用次数: 7

Analysis of Governance and Efficiency on Zakat Distribution: Evidence From Indonesia 天课分配的治理与效率分析:来自印度尼西亚的证据

International Journal of Zakat Pub Date : 2018-07-18 DOI: 10.37706/IJAZ.V3I2.74

Novendi Arkham Mubtadi, Dewi Susilowati

{"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}

引用次数: 13

Analysis of Zakat Performance of Central Java Province 中爪哇省天课绩效分析

International Journal of Zakat Pub Date : 2018-07-18 DOI: 10.37706/IJAZ.V3I2.75

I. Mubarokah, I. Beik, T. Irawan

引用次数: 5

Developing and Proposing Zakat Management System: A Case of the Malakand District, Pakistan 天课管理制度的发展与建议:以巴基斯坦马拉坎德地区为例

International Journal of Zakat Pub Date : 1900-01-01 DOI: 10.37706/ijaz.v4i1.128

Suhail Ahmad

引用次数: 7

Profitability Variables and Bank Size Effects on Corporate Zakat: Evidence from Indonesian Islamic Banks 盈利变量和银行规模对企业天课的影响:来自印尼伊斯兰银行的证据

International Journal of Zakat Pub Date : 1900-01-01 DOI: 10.37706/ijaz.v4i1.145

M. A. Afandi

{"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}

引用次数: 6