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Article
Publication date: 21 August 2019

Rahman Saleh Rahmat and Mohamad Soleh Nurzaman

This study aims to assess the feasibility of zakat distribution conducted by zakat community development program, one of the BAZNAS programs in Bringinsari village, Sukorejo…

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Abstract

Purpose

This study aims to assess the feasibility of zakat distribution conducted by zakat community development program, one of the BAZNAS programs in Bringinsari village, Sukorejo subdistrict, Kendal Regency, Central Java using the zakat village index (IDZ).

Design/methodology/approach

IDZ has five components in measuring the effectiveness of charity for the welfare of the community is the economic dimension, the dimension of education, dimension of health, social dimension of humanity and dimensions of da’wah. The economic dimension consists of four variables, namely, the presence of productive economic activities, trade centers and access to transportation and logistics services and the presence of access to financial institutions.

Findings

Based on IDZ measurement in Bringinsari village, it is found that IDZ of this village is 0.47. It showed that the condition of the village is good enough. As the result of this calculation, Bringinsari village is under consideration to receive zakat funding.

Research limitations/implications

This research will be done in Bringinsari village Sukorejo district, Kendal regency from April 1, 2018 until July 2, 2018.

Practical implications

Based on the result of IDZ result done in Bringinsari Sukorejo district, Kendal regency, it is gained index calculation result for about 0.47. Therefore, the conclusion is drawn that the village deserves to get zakat funding. Economic dimension is still low, 0.32. Therefore, in this case, a motivation to help villagers is needed. The exact program in improving the people in Bringinsari based on priority is economic, health, education program in accordance with IDZ calculation.

Social implications

The welfare measurement of zakat receiver or mustahiq adopts welfare index (CIBEST). CIBEST model combines material and spiritual fulfillment of human needs quadrants. This index is split into four categories, namely, welfare, material poverty, spiritual poverty and absolute poverty (Puskas BAZNAS, 2016).

Originality/value

Based on measurement result that has been obtained, the authors can recommend some program activities to help improving their welfare. There are three dimensions, which IDZ prioritized or considered to be assisted, such as economic dimension, activity program for housewives. If Bringinsari has got an indicator as a good village and the impact is good as well, therefore, it can try to move zakat fund distribution to other villages.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 12 no. 5
Type: Research Article
ISSN: 1753-8394

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Article
Publication date: 10 November 2020

Khoutem Ben Jedidia and Khouloud Guerbouj

This study aims to examine the impact of zakat on the economic growth for a sample of Muslim countries. As a matter of fact, Zakat is a religious tax on wealth paid annually to…

2488

Abstract

Purpose

This study aims to examine the impact of zakat on the economic growth for a sample of Muslim countries. As a matter of fact, Zakat is a religious tax on wealth paid annually to specified recipients. As it leads to income redistribution and increases the aggregate demand, zakat can be a growth factor in the Islamic framework.

Design/methodology/approach

This paper is based on a dynamic panel data model for the purpose of investigating the role of zakat in the economic growth for a sample of eight Muslim countries during the period ranging from 2004 to 2017. The general method of moments is applied.

Findings

The findings provide evidence that zakat stimulates the country’s growth. Indeed, as zakat funds are directed to increase consumption, investment or government expenditure, they spur on the economic growth. Moreover, the authors come to the conclusion that more trade openness allows an increase in the real gross domestic product (GDP) per capita. However, the broad money to GDP and population growth rate seem insignificantly associated with the economic growth for the sample considered.

Practical implications

The findings have substantial implications for the economic policy in Muslim countries. Authorities may further rely on zakat to boost the economic growth. First, it is essential to improve the muzakki’s knowledge on zakat to increase their intention, and so their ability and willingness to pay zakat. Second, the government intervention in both zakat collect and distribution becomes mandatory. Therefore, the contribution of zakat to the economic growth will be higher. This requires better-quality services of zakat institutions.

Originality/value

A few studies have empirically looked into the impact of zakat on the economic growth, especially for panel data. Hence, the present study tries to enrich the literature on this topic. It creates significant evidence regarding the relevance of zakat in Muslim countries. The findings provide empirical support that zakat is an additional growth factor in the Islamic framework.

Details

International Journal of Development Issues, vol. 20 no. 1
Type: Research Article
ISSN: 1446-8956

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Article
Publication date: 26 February 2021

Tika Widiastuti, Eko Fajar Cahyono, Siti Zulaikha, Imron Mawardi and Muhammad Ubaidillah Al Mustofa

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…

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Abstract

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.

Details

Journal of Islamic Accounting and Business Research, vol. 12 no. 3
Type: Research Article
ISSN: 1759-0817

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