Good Governance in Strengthening the Performance of Zakat Institutions in Indonesia

Amalia, Euis; Rodoni, Ahmad; Tahliani, Hani

doi:10.18502/kss.v3i8.2511

Cited by 25 publications

(32 citation statements)

References 1 publication

(1 reference statement)

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“…Quality human resources in zakat management organizations can provide accountable, transparent and fast information on the distribution of zakat funds. A competent Amil will create a sound governance system for zakat institutions (Amalia, 2019).…”

Section: Priority Solutionsmentioning

confidence: 99%

Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech)

Widiastuti

Cahyono

Zulaikha

et al. 2021

JIABR

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Purpose This study aims to formulate a strategy for optimizing zakat governance in zakat institutions in East Java Province by identifying priority problems, creating solutions and developing strategies. Design/methodology/approach This qualitative research uses the analytical network process method. Ten respondents representing practitioners, academics, associations and regulators were selected for their expertise in zakat governance. The data were processed using Super Decision software program and Excel. Findings Priority issues in optimizing zakat governance found in this study are lack of information on Mustahik’s needs and development to Muzakki and the low motivation and ability of Mustahik to develop. Improving the quality and capacity of Amil’s, especially in the technological aspect, is a priority solution. The priority strategy considers intensification (by developing Amil’s ability to use technology) and extensification (by increasing Amil’s numbers who master technology). Practical implications The results highlight the urgency of increasing Amil’s capacity and capability in technology-based zakat management. Zakat institutions need to prepare for management’s transformation toward zakat technology as one of the priorities in optimizing zakat governance. Originality/value Problems, solutions and strategies for optimizing zakat governance are collected by connecting it to the Zakat Core Principles, namely, the ninth principle of collection management and the tenth principle of distribution management. Further, for identifying problems, solutions and strategies, four aspects must be considered of Amil, Muzakki, Mustahiq and other supporting elements to present better policies to optimize zakat governance.

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Section: Priority Solutionsmentioning

confidence: 99%

Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech)

Widiastuti

Cahyono

Zulaikha

et al. 2021

JIABR

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“…respondents wanted guaranteed accuracy in distributing zakat (Mutmainah, 2015). Transparency makes the biggest contribution to the implementation of good corporate governance by zakat collection institutions (Amalia, Rodoni, & Tahliani, 2018). That is to say, transparency in the use of zakat funds is one of things that muzakki need.…”

Section: Theoretical Basis and Hypothesis Developmentmentioning

confidence: 99%

Determinants of the Intention of Muzakki to Pay Professional Zakat

Mukhibad

Fachrurrozie

Nurkhin

2019

SJEKI

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The objective of this study is to empirically explore the effect of reputation, transparency, accountability of LAZ (Lembaga Amil Zakat or institutions that collect zakat which is a kind of Islamic tithe or alms), the religiosity of muzakki (communities who are obliged to pay zakat), and the trust of muzakki in LAZ on the strength of the intention of muzakki to pay professional zakat through amil (collectors). In addition, this study also attempts to empirically investigate the factors influencing the reputation of LAZ and the trust of muzakki in LAZ. The population of this study is civil servants in Pati District, Central Java, who already have an obligation to pay zakat. The sample of this study is determined by the incidental method and has produced 73 respondents. Data analysis uses the Structural Equation Model with the WarpPLS tool. Research showed empirically that the reputation of LAZ is positively influenced by the transparency and accountability of LAZ. The trust of muzakki in LAZ is influenced by the reputation of LAZ and the religiosity of muzakki. Furthermore, the strength of the intention of muzakki to pay zakat is influenced by the reputation of LAZ, the transparency of LAZ, the religiosity of muzakki, and the trust of muzakki in LAZ. The potential of zakat can be increased by improving LAZ performance (reputation, transparency) and the religiosity of muzakki.==============================================================================================Determinan Intensi Muzakki dalam Membayar Zakat Penghasilan. Penelitian ini secara empiris bertujuan untuk mengeksplorasi pengaruh reputasi, transparansi, akuntabilitas Lembaga Amil Zakat (LAZ), religiusitas muzakki, dan kepercayaan muzakki pada LAZ terhadap besaran keinginan muzakki untuk membayar zakat penghasilan melalui LAZ. Selain itu, penelitian ini juga bermaksud untuk secara empiris melakukan investigasi terhadap faktor-faktor yang mempengaruhi reputasi LAZ dan kepercayaan muzakki terhadap LAZ. Yang menjadi populasi dalam penelitian ini adalah para pegawai negeri sipil di Kabupaten Pati, Jawa Tengah, yang sudah sampai nishab zakat. Sampel untuk penelitian berjumlah 73 orang yang ditentukan dengan metode insidental sampling. Data lapangan kemudian dianalisis dengan Structural Equation Model dengan WarpPLS tool. Hasil kajian menunjukkan bahwa secara empiris reputasi LAZ secara positif dipengaruhi oleh transparansi dan akuntabilitas LAZ itu sendiri. Sedangkan kepercayaan muzakki terhadap LAZ dipengaruhi oleh reputasi LAZ dan religiusitas muzakki. Selanjutnya, besaran keinginan muzakki untuk membayar zakat dipengaruhi oleh reputasi, transparansi LAZ, religiusitas muzakki, dan kepercayaan muzakki terhadap LAZ. Potensi zakat bisa dimaksimalkan dengan meningkatkan kinerja LAZ (reputasi, transparansi), dan religiusitas muzakki.

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“…At the level of transparency of zakat, researchers also have different measuring tools. For example, Amalia et al (2018) see zakat transparency as part of good governance.…”

Section: State Of the Artmentioning

confidence: 99%

Measurement of the Zakat Transparency Index of Amil Zakat Institutions (LAZ) in Banten Province, Indonesia

Fatoni

Fakhrudin

2021

LiFalah

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As an institution that manages social funds, transparency must be met for the Amil Zakat Institution. By measuring the zakat transparency index, the Amil Zakat Institution can find out the extent of the implementation of transparency in the organisation. Information disclosure to the public is believed to increase public confidence in paying zakat at the Amil Zakat Institution. This study aims to measure the zakat transparency index of the Amil Zakat Institution in Banten Province. The Simple Additive Weighting (SAW) method is used to calculate the transparency index of zakat institutions. The Simple Additive Weighting (SAW) method is a multiple attribute retrieval method, where the weight of each predetermined dimension is multiplied by each variable weight, then added up. The results showed that the Amil Zakat Institution in Banten Province was included in the reasonably transparent category with an index of 0.706.

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Good Governance in Strengthening the Performance of Zakat Institutions in Indonesia

Cited by 25 publications

References 1 publication

Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech)

Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech)

Determinants of the Intention of Muzakki to Pay Professional Zakat

Measurement of the Zakat Transparency Index of Amil Zakat Institutions (LAZ) in Banten Province, Indonesia

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