{"title":"Development of Zakat Management Digitalization in Indonesia","authors":"S. Zubaidah, Afifah Afifah","doi":"10.37706/iconz.2020.227","DOIUrl":"https://doi.org/10.37706/iconz.2020.227","url":null,"abstract":"Indonesia is a country with the largest Muslim population in the world as much as 87.2 percent of the total population. Therefore, Indonesia has enormous potential in the development of zakat as an effort to alleviate poverty and economic inequality. Also, Indonesia is ranked 5th in the country with the largest internet users. Seeing this potential, zakat institutions in Indonesia are digitizing their management. This study aims to determine the history of the management of zakat institutions, from traditional management to digitalization. Also, to find out the benefits of managing zakat institutions digitally. This study only focuses on the national zakat institution (BAZNAS). This paper seeks to fulfill the historical demand for knowing the management of zakat in each era because there are no studies that discuss the history of digitizing zakat management. This paper used a literature and history approach. This paper usefully examines the development of zakat management from each era and the process of digitizing zakat management.","PeriodicalId":244276,"journal":{"name":"International Conference of Zakat","volume":"237 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133399461","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":"Digitalization of Mustahiq Economic Empowerment Model based on Productive Zakah Fund","authors":"A. Zein, D. Lubis, Annida Karima Sovia","doi":"10.37706/iconz.2020.220","DOIUrl":"https://doi.org/10.37706/iconz.2020.220","url":null,"abstract":"Poverty is a social problem that requires effective and sustainable management. Many parties have made various efforts to overcome poverty. However, the poverty reduction model that was built tended to only use a charitable approach. So that’s only creates a sense of dependence on aid. Poverty reduction requires the involvement of all elements of society, which in a systematic, sustainable, holistic and integrated manner. In line with that, the Islamic economic system offers an alternative in overcoming various socio-economic problems in society, through the instrument of zakah. Although many studies have found that the potential for zakah is very large, the collection and distribution of zakah funds has not been carried out optimally, so that it has not had a significant impact on poverty. Therefore, facing the current development, it is necessary to digitize the proper mustahiq economic empowerment model. The research type used is in the form of field research with a qualitative methods by conducting a deep review of various literatures. The research concludes that the proper digitalization of the mustahiq economic empowerment model can be carried out in a creative productive manner, by distributing a zakah that cannot directly used or spent by the mustahiq. So that the utilization of zakah itself, will have an economic impact on the mustahiq. In order to make this creative productive distribution model runs successfully, it requires coaching and mentoring activities. Coaching and assistance carried out for mustahiq must be adjusted with the era development, through the use of digital technology.","PeriodicalId":244276,"journal":{"name":"International Conference of Zakat","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133410790","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}
Nikmatul Atiya, T. Widiastuti, E. Cahyono, S. Zulaikha, I. Mawardi
{"title":"Techno-Efficiency Analysis of Zakat Institutions in Indonesia","authors":"Nikmatul Atiya, T. Widiastuti, E. Cahyono, S. Zulaikha, I. Mawardi","doi":"10.37706/iconz.2020.212","DOIUrl":"https://doi.org/10.37706/iconz.2020.212","url":null,"abstract":"Zakat institutions play an important role in managing zakat effectively and efficiently as described in Law no. 23 of year 2011. This study aims to analyze the efficiency of zakat institutions in Indonesia and determine the best ranking of the units observed. This study uses a descriptive quantitative approach with the Super Efficiency Analysis technique Data Envelopment Analysis (DEA). The study objects are BAZNAS, Rumah Zakat, Dompet Dhuafa, and YBM PLN with the 2016-2018 observation period. Personnel costs, operational costs and socialization costs are input variables. While the output variables used are the amount of zakat collection and the amount of zakat distribution. The results of super-efficiency measurement show that the 3 best DMU rankings were achieved by YBM PLN 2016, BAZNAS 2018 and BAZNAS 2017. While the other 9 DMUs were inefficient. Inefficiency is due to the not optimal amount of zakat collected and distributed and the high use of socialization costs. The variable of the amount of zakat collected is the most sensitive variable to the value of efficiency. To achieve performance efficiency, technology can be utilized to improve input and output. This research can be used as an evaluation material for zakat institutions to optimize efficiency.","PeriodicalId":244276,"journal":{"name":"International Conference of Zakat","volume":"178 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122908646","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 Factors that Affect the Performance of Amil","authors":"Achmad Hizazi, Wirmie Eka Putra","doi":"10.37706/iconz.2020.234","DOIUrl":"https://doi.org/10.37706/iconz.2020.234","url":null,"abstract":"We investigate the effect o amil fund, size of amil zakat (LAZ) and number of office to financial performance measured by fund collected. \u0000We run OLS with 41 observations from 10 amil Zakat (LAZ) from the year 2010 – 2019 with pool data. We find evidence that the increase of Amil would increase financial performance of amil zakat, however size of amil zakat only has marginal effect to financial performance of amil zakat. While number of offices doesn’t have effect to financial performance. \u0000Keywords : FInacial performance, Amil fund, size of LAZ and number of office.","PeriodicalId":244276,"journal":{"name":"International Conference of Zakat","volume":"341 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115553341","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 Influence of the Implementation of Total Quality Management and the Implementation of Good Governance on the Muzakki Trust (Study on Amil Zakat Institution in Batam City)","authors":"Cahyo Budi Santoso, A. Gamal","doi":"10.37706/ICONZ.2019.197","DOIUrl":"https://doi.org/10.37706/ICONZ.2019.197","url":null,"abstract":"Zakat becomes part of the obligations of Muslims who must be paid and given to those who are entitled to receive zakat. The distribution of zakat which is intended for the recipient and the amount of zakat is often not recorded accurately. There is a discrepancy between the amount of zakat and the number of recipients of zakat. Then a new breakthrough is needed through the implementation of toral quality management and the application of good governance so that it is expected that all incoming zakat and the number of recipients of zakat can be recorded. This study aims to examine the effect of the implementation of total quality management and the role of good governance on muzakki trust (a study at the Amil Zakat Institute in Batam City). The population in this study is the number of residents of the city of Batam in 2017 amounted to 1,062,250 inhabitants. Determination of the sample using the formula Hair, et al (2010) so that the total sample is 100 respondents. Data analysis using multiple linear regression with SPSS 23. The results of the study can be concluded that the implementation of total quality management has a significant positive effect on muzakki trust, the application of good governance has a significant negative effect on muzakki trust and the implementation of total quality management and the application of good governance simultaneously has a significant positive effect on muzakki trust.","PeriodicalId":244276,"journal":{"name":"International Conference of Zakat","volume":"63 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120883353","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":"Optimization of Masjid-Based Zakat Management: A Graduation Empowerment Approach","authors":"Besse Wediawati, Rike Setiawati, A. Gunawan","doi":"10.37706/ICONZ.2019.198","DOIUrl":"https://doi.org/10.37706/ICONZ.2019.198","url":null,"abstract":"Research related to optimizing zakat management has been widely discussed, as well as masjid-based objects, but research related to optimizing zakat at masjid focusing on the application of graduation empowerment is still rarely found. This research initiated the concept of graduation empowerment in the Masjid-based zakat Management. Thus, the mustahik around the masjid can be managed systematically so that the graduation process into muzkki can be measured and effective. This article is a conceptual study through a literature review of selected articles that examine best practices both in microfinance and in social funds for the poor. Empowerment of graduations at the Masjid can be done effectively through: 1) The masjid has baitul maal and baitul tamwil (BMT) as divisions that manage the social funds of Masjid worshipers; 2) BMT builds a mustahik and muzakki database as a basis for making maps of community empowerment; 3) BMT designs graduation empowerment for mustahik through holistic intermediation; 4) professional managers; 5) partnerships with technical assistance providers; 6) program and reporting transparency \u0000Keywords: Optimization, Masjid-Based, Zakat Management, Graduation empowerment, BMT","PeriodicalId":244276,"journal":{"name":"International Conference of Zakat","volume":"2014 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127469845","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":"Zakat, Accounting of Zakat, SAK Design of Zakat Accounting Guidelines Based on Comparative Analysis of PSAK 109 and FAS (9) AAOIFI\"","authors":"M. Sudirman, M. Zaenal, Sigid Eko Pramono","doi":"10.37706/ICONZ.2019.179","DOIUrl":"https://doi.org/10.37706/ICONZ.2019.179","url":null,"abstract":"This research will examine Sharia Accounting specifically which deals with the analysis of Zakat based on comparative analysis of PSAK 109 with FAS (9) AAOIFI and makes a draft of Zakat Accounting Guidelines based on comparison of PSAK 109 with FAS (9) AAOIFI which can be applied in Indonesia. The research used in this research is a descriptive qualitative research that is a method that describes, describes, compares a data and a situation and explains a situation in such a way that a conclusion can be drawn, with in-depth interviews, discussions and literature studies in order to obtain information from primary and secondary sources, using content analysis, literature review and SWOT.","PeriodicalId":244276,"journal":{"name":"International Conference of Zakat","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130904431","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":"National Zakat Management Information System: E-Sercive Quality and Its Impact on National Zakat Collection","authors":"Randi Swandaru","doi":"10.37706/ICONZ.2019.145","DOIUrl":"https://doi.org/10.37706/ICONZ.2019.145","url":null,"abstract":"The purpose of this study is to examine the impact and the electronic service quality of the national zakat management information system (SIMBA) on the national zakat collection. This paper uses a multiple regression analysis in its explorative attempt to illustrate the impact of SIMBA implementation on the national zakat collection. It shows that SIMBA is positive and significantly impact the national zakat collection as well as the human development index that is used as a proxy for the human resource management quality of zakat institutions in the respective city. Nonetheless, the population is negative and significant to the zakat collection as endemic poverty and reluctance to pay zakat are indicated as the reasons. Moreover, this study has succeeded in adapting and conducting e-service quality survey to zakat information system realm. All the tests prove that the instrument in this study has a high degree of reliability and validity. The results show that some of the demographic factors significantly impact the perceived performance of SIMBA. Multiple regression analysis that is conducted in this study shows that e-service quality dimension is positive and significant towards SIMBA’ overall quality, perceived value, and loyalty intention. This study contributes to the zakat management system literature, especially in the impact of the national zakat information system, which is pivotal in enhancing zakat collection and poverty alleviation program funded by zakat.","PeriodicalId":244276,"journal":{"name":"International Conference of Zakat","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125521534","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}
Vita Sarasi, I. Primiana, Dian Masyita, Y. Yunizar
{"title":"Model of Optimal Zakat Allocation By Using Data Envelopment Analysis Approach","authors":"Vita Sarasi, I. Primiana, Dian Masyita, Y. Yunizar","doi":"10.37706/ICONZ.2019.162","DOIUrl":"https://doi.org/10.37706/ICONZ.2019.162","url":null,"abstract":"An optimization model of allocation of zakat fund and recipients is developed based on the Data Envelopment Analysis - Resource Allocation Model (DEA-RAM). The quantitative method plays an important role in optimal allocation of zakat delivery programs performed by some zakat institutions; that is by reallocation of initial setting of the zakat fund and beneficiaries numbers. It raises the needs of improvements in their recent strategies on the programs by the institutions. Zakat institutions, even the government as regulator, should have a clear focus on the poverty-empowerment-based programs in providing needed capitals for poverty empowerment. They are expected to create certain conditions in order to prevent excessive of fund allocation for the charity-based delivery programs.","PeriodicalId":244276,"journal":{"name":"International Conference of Zakat","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122551455","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 Factors that Influence People Interest in Using a Digital Platform as a ZIS Payment (Case Study Go-Pay)","authors":"Meilika Aristiana","doi":"10.37706/ICONZ.2019.156","DOIUrl":"https://doi.org/10.37706/ICONZ.2019.156","url":null,"abstract":"This article aims to identify the factors that influence someone's interest in transacting zakat, infaq, and sedekah through the digital platform, named Go-pay. Zakat itself is an obligation that must be carried out by Muslims who have fulfilled the requirements. While infaq and sedekah are forms of sunnah worship which do not require special conditions but have one purpose with zakat, which is to give and help those who are not sufficient in fulfilling their daily needs. The potential for zakat collection based on the expected level of growth and Muslim population in Indonesia is not compatible with reality. The number of Muslim population in Indonesia is 80% of the total population and the potential of the collection of zakat in 2017 is Rp. 250.3 trillion, but what was collected was Rp. 6.2 trillion or only 2.47% of the total.","PeriodicalId":244276,"journal":{"name":"International Conference of Zakat","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116820398","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}