Zakat Management Practices and Sustainable Development in Indonesia

Authors

  • Erni Erni Universitas Islam Negeri Sultan Syarif Kasim Riau
  • Artis Artis Universitas Islam Negeri Sultan Syarif Kasim Riau
  • Rahman Rahman Universitas Islam Negeri Sultan Syarif Kasim Riau

DOI:

https://doi.org/10.61194/ijis.v2i1.129

Keywords:

Zakat Management, Sustainable Development, Institutional Capacity, Transparency

Abstract

This study examines how Zakat management practices in Indonesia relate to sustainable development, with an emphasis on institutional capacity, transparency, efficiency of Zakat collection, and the effectiveness of distribution. A numerical method, using Structural Equation Modelling with Partial Least Squares (SEM-PLS), was used to examine data gathered from a group of 170 people. Analysed were descriptive statistics, evaluations of measurement models, and examinations of structural models to investigate how essential factors interact. The findings showed strong and important connections between institutional capacity, transparency, efficiency of Zakat collection, and efficacy of distribution and sustainable development results. The research offers practical advice for Zakat organisations and policymakers to improve their methods, highlighting the important role of transparency and efficient distribution in increasing socio-economic benefits.

References

Abd Wahid, N. B., & Hamzah, M. S. Bin. (2020). The Nexus of Pondok Pesanten and Quadruple Helix Approach to Enhance Local Capacity in Jember, Indonesia.

Aini, S. (2022). The Impact of Zakat Funds’ Raising, Distribution, And Use On Mustahiq Welfare (Case Study BAZNAS Lumajang Regency). Muhasabatuna: Jurnal Akuntansi Syariah, 4(2), 31–40.

Al Haq, M. A., Abd Wahab, N., & Alam, M. M. (2021). Understanding the impact of institutional factors on asnaf sustainability: a PLS-SEM approach. Al Haq, MA, Abd Wahab, N., & Alam, MM (2021). Understanding the Impact of Institutional Factors on Asnaf Sustainability: A PlS-SEM Approach, Journal of Islamic Monetary Economics and Finance, 7(4), 759–790.

Al-Bawwab, R. A. (2023). Zakat: changing the framework of giving. Islamic Economic Studies.

Amirudin, C., & Bawono, A. (2023). MEDIA SOSIAL, REPUTASI, DAN TRANSPARANSI BERDAMPAK PADA KEPUTUSAN MUZZAKI DENGAN PENGETAHUAN SEBAGAI FAKTOR MODERASI. Tadayun: Jurnal Hukum Ekonomi Syariah, 4(1), 17–37.

Asmalia, S., Kasri, R. A., & Ahsan, A. (2018). Exploring the Potential of Zakah for Supporting Realization of Sustainable Development Goals (SDGs) in Indonesia. International Journal of Zakat, 3(4), 51–69.

Baihaqi, J., & Ulfa, S. (2022). Implementation of Good Governance for Zakat Management (Case Study at Baznas Kudus Regency). Wiga: Jurnal Penelitian Ilmu Ekonomi, 12(4), 352–359.

Citra, O. L., Yuniara, Y., Piolita, I. J., & Cahyono, A. (2023). Instrumen Zakat Sebagai Sumber Penerimaan Dan Pengeluaran Keuangan Negara. Al-Khair Journal: Management, Education, and Law, 3(1), 171–181.

El Ashfahany, A., Hidayah, A. D. N., Hakim, L., & Noh, M. S. B. M. (2023). How Zakat Affects Economic Growth In Three Islamic Countries. Journal of Islamic Economic Laws, 6(1), 45–61.

Fatoni, A. (2022). Pengaruh Transparansi dan Literasi Zakat terhadap Pengumpulan Dana Zakat di Indonesia. Syiar Iqtishadi: Journal of Islamic Economics, Finance and Banking, 6(1), 75–86.

Fauzan, F. (2023). MODEL PENDISTRIBUSIAN DANA ZAKAT INFAK SEDEKAH (ZIS) DALAM PEMBERDAYAAN MASYARAKAT DI BALAI KREATIF LAZDA RIZKI JEMBER. Moderasi: Journal of Islamic Studies.

Febriandika, N. R., Kusuma, D., & Yayuli, Y. (2023). Zakat compliance behavior in formal zakat institutions: An integration model of religiosity, trust, credibility, and accountability. International Journal of ADVANCED AND APPLIED SCIENCES, 10, 187–194. https://doi.org/10.21833/ijaas.2023.06.022

Fitriyah, F., Pawenang, S., & Hamidah, R. A. (2023). Analisis Strategi Optimalisasi Penghimpunan Dana Zakat, Infak, dan Sedekah pada Lembaga Amil Zakat Solopeduli 2022. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(5), 2457–2476.

Ghufran, T. M., Zaenal, M. H., & Endri, E. (2023). Efficiency of zakat institutions: Evidence from an emerging economy. Corporate Governance and Organizational Behavior Review, 7(2), 338–349.

Hanifah, I. D., Ardianto, B., Meiningtiyas, E., & Sujianto, A. E. (2023). Analisis Pengaruh Dana Zakat Dalam Mengatasi Kemiskinan di Indonesia pada Tahun 2017-2021. Jurnal Kewirausahaan Dan Manajemen Bisnis: Cuan, 1(1), 1–11.

Herianingrum, S., Supriani, I., Sukmana, R., Effendie, E., Widiastuti, T., Fauzi, Q., & Shofawati, A. (2023). Zakat as an instrument of poverty reduction in Indonesia. Journal of Islamic Accounting and Business Research.

Irwansyah, M. G., & Retnowati, T. (2023). THE PRINCIPLE OF ACCOUNTABILITY OF ZAKAT INSTITUTIONS IN MANAGEMENT AND ITS APPLICATION IN AMIL ZAKAT BAITUL MAAL HIDAYATULLAH INSTITUTION. Eduvest: Journal Of Universal Studies, 3(1).

Istiyanti, T. (2023). Pendayagunaan ZIS Di Baznas Kabupaten Wonosobo Relevansinya Terhadap Program Sustainable Development Goals. At-Ta’awun: Jurnal Mu’amalah Dan Hukum Islam, 2(1), 94–116.

Jauhari, M., & Wijaya, A. K. (2023). Efficiency of Productive Zakat Distribution in Increasing the Prosperity of Mustahik in Amil Zakat, Infaq, and Sadaqah Muhammadiyah Institutions in South Sumatra Province. Jurnal I-Philanthropy: A Research Journal On Management Of Zakat and Waqf, 3(1), 36–45.

Khoirunniswah, Q., Meylianingrum, K., & Mounadil, A. (2023). Distribution of Zakat, Infaq, and Shadaqa Funds to Poverty in Indonesia. Maliki Islamic Economics Journal, 3(1), 62–71.

Mahmudi, I., & Absor, M. U. (2023). STRATEGI PENYALURAN DANA ZAKAT GUNA REALISASI AGENDA SDGs DAN MENINGKATKAN CAPAIAN INDEKS PEMBANGUNAN MANUSIA (Studi Kasus Pada BAZNAS Kabupaten Boyolali). SENTRI: Jurnal Riset Ilmiah, 2(3), 802–812.

Mahyudin. (2023). The ability of service quality in moderating transparency against muzakki’s awareness of paying zakat. Enrichment : Journal of Management, 12, 5005–5013. https://doi.org/10.35335/enrichment.v12i6.1149

Mawardi, M., Trianto, B., & Masrizal, M. (2022). Analysis of Mustahik Empowerment Program in Indonesia: The Case of Non-State Zakat Organization. International Journal of Islamic Economics and Finance (IJIEF), 5(1), 107–128.

Mubarak, D., Shafiai, M. H. M., Wahid, H., & Anuar, A. (2022). Covid-19 impact on technology usage: an empirical evidence from Indonesia zakat institutions. Asian Journal of Islamic Management (AJIM), 25–42.

Muhammad, S., DARMAWATİ, D., HADİNİNGDYAH, D. I., & HADROMİ, Y. (2023). Effect of Zakat Potential Management on Achieving SDGs: Case of the Indonesian National Amil Zakat Agency. International Journal of Islamic Economics and Finance Studies, 9(1), 160–188.

Narulitasari, D., Mulya, A. S. M., & Subagyo, T. (2023). Zakat accounting and public accountability: Evidence from Indonesia. JIFA (Journal of Islamic Finance and Accounting), 6(1), 45–59.

Qodiryani, M. U. K., & Amelia, E. (2022). The Effectiveness of Productive Zakat Distribution on The Welfare Level of Mustahiq a Study at BAZNAS in Depok City. At-Tijaroh: Jurnal Ilmu Manajemen Dan Bisnis Islam, 8(2), 155–171.

Rahman, F., Ahmad, T. S. T., & Islam, M. M. (2023). The Potential of Zakat and Sadaqah to Transform a Sustainable Development of Bangladesh: A Study on Moral Parenting Trust among Employment Opportunities. International Journal of Advanced Research in Economics and Finance, 5(1), 339–352.

Rahman, M. F., Rahman, M. A., Hoque, M. N., & Bhuiyan, A. B. (2023). Conceptualization of The Alternative Zakat and Ushr Based Poverty Allviation and Sustainable Development Model: An Empirical Case Study in Bangladesh. Accounting and Finance Research, 12(3), 1–16.

Rejab, S. N. M., Wahid, H., & Yaacob, S. E. (2023). The Importance of Accountability in Zakat Institutions. Business and Management Horizons, 11(2), 35. https://doi.org/10.5296/bmh.v11i2.21034

Rizal, R., Ghofur, R. A., & Utami, P. (2023). The Role of Muslim Generation Community at Zakat Collection on Realizing Sustainable Development Goals (SDGs) in the Era of Digital Society 5.0. JURIS (Jurnal Ilmiah Syariah), 22(1), 105–118.

Ryandono, M. N. H., Widiastuti, T., Cahyono, E. F., Filianti, D., Qulub, A. S., & Al Mustofa, M. U. (2023). Efficiency of zakat institutions in Indonesia: data envelopment analysis (DEA) vs free disposal hull (FDH) vs super-efficiency DEA. Journal of Islamic Accounting and Business Research.

Titin, V., Endang, K. N., Naruliza, E., & Delfi, P. (2022). THE EFFECTIVENESS OF ZAKAT FUND DISTRIBUTION IN ALLEVIATING POVERTY (A CASE OF ZAKAT INSTITUTIONS IN INDONESIA). American Interdisciplinary Journal of Business and Economics (AIJBE), 9(3), 58–70.

Tlemsani, I., Matthews, R., & Mohamed Hashim, M. A. (2023). Revisiting Zakat with a distribution of weighted Shapley value. International Journal of Islamic and Middle Eastern Finance and Management, 16(6), 1141–1158.

Yuliana, P., & Nasrulloh, N. (2023). Peran dan kontribusi dana zakat sebagai akselerasi penanggulangan kemiskinan masyarakat dhuafa kabupaten Bojonegoro. SERAMBI: Jurnal Ekonomi Manajemen Dan Bisnis Islam, 5(1), 37–52.

Downloads

Published

2024-02-29

Issue

Section

Articles