Identification of Zakat Impact Measurement Tools

Efri Syamsul Bahri, Sulistiawati Sulistiawati

Abstract


Zakat management aims to alleviate poverty and improve the welfare of mustahiq. Various instruments for measuring the impact of zakat on mustahiq are needed to measure the achievement of the goals of zakat management. This study aimed to identify and analyze several instruments to measure the impact of zakat. The analysis was conducted by conducting a literature study on various reference sources. The analysis used a descriptive analysis approach and a content analysis approach. The results of this study found four instruments for measuring the impact of zakat: Social Return on Investment (SROI), Center of Islamic Business and Economic Studies (CIBEST), Sustainable Livelihood Impact Assessment (SLIA), and BAZNAS Index for Sustainable Water and Sanitation (BI- WAS). Overall, all instruments can measure the impact of zakat on mustahiq for zakat disbursements to mustahiq

Full Text:

PDF

References


Abdelbaki, H. H. (2013). The Impact of Zakat on Poverty and Income Inequality in Bahrain. Review of Integrative Business and Economics Research, 2(1), 133–154.

Abdullah, N., Derus, A. M., & Al-Malkawi, H.-A. N. (2015). The effectiveness of zakat in alleviating poverty and inequalities a measurement using a newly developed technique. Humanomics, 31(3), 314–329. https://doi.org/10.1108/H-02-2014-0016

Adato, M., & Meinzen-dick, R. (2002). Assessing The Impact of Agricltural Research on Proverty Using Sustainable Livelihoods Framework. International Food Policy Research Institute, 89(Washington, D.C. 20006 U.S.A. (202)), 189.

Adiwijaya, Z. A., & Suprianto, E. (2020). Good Governance of Zakat Institutions: a Literature Review. Journal of Southwest Jiaotong University, 55(2), 1–7. https://doi.org/10.35741/issn.0258-2724.55.2.38

Anis, F. M., & Kassim, S. H. (2016). Effectiveness of Zakat-Based Programs on Poverty Alleviation and Economic Empowerment of Poor Women: a Case Study of Bangladesh. Journal of Islamic Monetary Economics and Finance, 1(2), 229–258. https://doi.org/10.21098/jimf.v1i2.539

Atabik, A. (2015). Peranan zakat dalam pengentasan kemiskinan. ZISWAF: Jurnal Zakat Dan Wakaf, 2(2), 339–361.

Aziz, M., & Sholikah, S. (2015). Zakat Profesi Dalam Perspektif Uu Ri Nomor 23 Tahun 2011 Dan Hukum Islam. ULUL ALBAB Jurnal Studi Islam, 15(2), 188. https://doi.org/10.18860/ua.v15i2.2665

Azzahra, F., & Majid, M. S. A. (2020). What Drives Muzakki to Pay Zakat at Baitul Mal? Shirkah: Journal of Economics and Business, 5(1), 27. https://doi.org/10.22515/shirkah.v5i1.297

Bachmid, G., & Natsir, M. (2015). Descriptive Study of Factors Determine The Effectiveness Managing Zakat Maal in The City of Kendari Southeast Sulawesi. The International Journal Of Engineering And Science (, 4(9), 30–36.

Peraturan Badan Amil Zakat Nasional Republik Indonesia Nomor 3 Tahun 2018 Tentang Pendistribusian dan Pendayagunaan Zakat, 14 (2018).

Bahri, E. (2019). Pemberdayaan Masyarakat Berkelanjutan. FAM Publishing.

Bahri, Efri S. (2013). Zakat dan Pembangunan Sosial (T. F. Indonesia (ed.); Cetakan I). FAM Publishing.

Bahri, Efri Syamsul, Aslam, M. M. M., & Muhammad, A. (2020). Analysis of the effectiveness of zakat distribution at the amil zakat institution initiative zakat indonesia (laz izi). ICETLAWBE. https://doi.org/10.4108/eai.26-9-2020.2302947

Baznas. (2019a). Dampak Zakat terhadap Tingkat Kesejahteraan Mustahik (Studi Kasus Lembaga-Lembaga Program BAZNAS). In Baznas.

Baznas. (2019b). Indeks Baznas Untuk Keberlanjutan Air Bersih Dan Sanitasi (Bi-Was). Puskas.

Baznas DIY. (2016). Badan Amil Zakat Nasional Kota Yogyakarta. Puskas Baznas.

Beik, I. S. (2015). Analisis Peran Zakat dalam Mengurangi Kemiskinan : Studi Kasus Dompet Dhuafa Republika Analisis Peran Zakat dalam Mengurangi Kemiskinan : Studi Kasus Dompet Dhuafa Republika. Pemikiran Dan Gagasan, 2(January 2009).

Beik, I. S., & Arsyianti, L. D. (2015). Construction Of CIBEST Model as Measurement of Poverty and Welfare Indices From Islamic Perspective. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 7(1), 87–104. https://doi.org/10.15408/aiq.v7i1.1361

Beik, I. S., & Arsyianti, L. D. (2016a). Measuring Zakat Impact on Poverty and Welfare Using Cibest Model. Journal of Islamic Monetary Economics and Finance, 1(2), 141–160. https://doi.org/10.21098/jimf.v1i2.524

Beik, I. S., & Arsyianti, L. D. (2016b). Measuring Zakat Impact on proverty and Welfare Using Cibest Model. Islamic Monetary Economics and Finance, 1, 142–147.

Beik, I. S., Bahri, E. S., Asmita, B., & Fahrudin. (2019). Measurement of zakat impact through sustainable livelihood impact assessment on balai ternakin Tanah Datar. Test Engineering and Management, 81, 2881–2892.

Bouanani, M., & Belhadj, B. (2019). Zakat and Poverty Alleviation in Tunisia Using the Fuzzy Approach. Journal of Quantitative Economics, 17(2), 421–432. https://doi.org/10.1007/s40953-019-00154-2

Byrne, K. B. (2009). A guide to Social Return on Investment.

Caroline Ashley, K. H. (2000). Developing Methodologies for Livelihood Impact Assessment : Experience of the African Wildlife Foundation in East Africa.

Dhar, P. (2013). Zakat as a Measure of Social Justice in Islamic Finance : An Accountant’s Overview. Journal of Emerging Economies and Islamic Research, 1(1), 64. https://doi.org/10.24191/jeeir.v1i1.9118

Fahrini, H. H. (2016). Efektivitas Program Penyaluran Dana Zakat Profesi Dalam Bentuk Pemberian Beasiswa Bagi Siswa Muslim Kurang Mampu oleh Badan Amil Zakat Nasional ( BAZNAS ) di Kabupaten Tabanan Tahun 2015. Program Studi Pendidikan Ekonomi (JPPE), 7(2), 11.

Fitri, M. (2017). Pengelolaan Zakat Produktif sebagai Instrumen Peningkatan Kesejahteraan Umat. Economica: Jurnal Ekonomi Islam, 8(1), 149. https://doi.org/10.21580/economica.2017.8.1.1830

Hakim, B. R. (2016). Analisis Terhadap Undang-Undang Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat (Perspektif Hukum Islam). Syariah Jurnal Hukum Dan Pemikiran, 15(2), 155–166. https://doi.org/10.18592/syariah.v15i2.552

Hastono, D. W., & Ratnasari, M. (2020). Social Return on Investment (SROI) for Civil Society Organization (CSO) in Indonesia (A Case Study of Rumah Dongeng Pelangi). 149(Apmrc 2019), 202–206. https://doi.org/10.2991/aebmr.k.200812.034

Hidayat, M. T., & Haryadi, I. (2018). Analysis Of The Impact Of Zakat Funds Distribution To Mustahiq. Journal of Islamic Economics and Philanthropy (JIEP), 1(3), 79–102. file:///C:/Users/hp/Downloads/2560-6553-1-PB.pdf

Hidayat, S., Wibowo, H., & Doddy, M. (2019a). Jurnal Ekonomi dan Perbankan Syariah The Impact Of Productive Zakat On The Economic Empowerment Program Based On Social Return On Investments ( SROI ): Case Study Of PT Karya Masyarakat Mandiri 80 | Shofia Hidayat , Hendro Wibowo , Muhammad Doddy : The Im. 7(1), 79–94.

Hidayat, S., Wibowo, H., & Doddy, M. (2019b). The Impact Of Productive Zakat On The Economic Empowerment Program Based On Social Return On Investments (SROI): Case Study Of PT Karya Masyarakat Mandiri. Jurnal Ekonomi Dan Perbankan Syariah, 7(1), 79–94. https://doi.org/10.46899/jeps.v7i1.101

Hossain, M. Z. (2012). Zakat in Islam : A Powerful Poverty Alleviating Instrument For Islamic Countries. International Journal of Economic Development Research and Investment, 3(1), 1–11.

Hudaefi, F. A., Saoqi, A. A. Y., Choirin, M., Zaenal, M. H., Junari, U. L., & Farchatunnisa, H. (2019). Constructing a Measurement of Ideal Water and Sanitation : A Proposed Model from Puskas BAZNAS. 1–7.

Hujjatullah Fazlurrahman, Ahmad Ajib Ridlwan, & Hafid Kholidi Hadi. (2017). Peningkatan Motivasi Wirausaha dan Pengelolaan Keuangan Sederhana bagi Mustahiq Zakat Produktif. Panrita Abdi - Jurnal Pengabdian Pada Masyarakat, 1(2), 107–113.

Ismail, A. S., Ahmad, Farid Mas’udi, M., Bahri, E. S., Halim, I., Tajang, M. N., Qasim, F., Hambali, A., & Erianton, P. (2018). Fikih zakat kontekstual indonesia.

Isniastiwi, R. (2020). Pengentasan Kemiskinan melalui Zakat Produktif pada Masyarakat di Klaten dengan Pendekatan CIBEST (Studi Kasus LAZISNU Klaten). In Fakultas Ekonomi Bisnis Islam Institut Agama Islam Negeri Surakarta.

Johari, F., Muhammad, M. R., & Mohd Ali, A. F. (2014). A review on literatures of zakat between 2003-2013. Library Philosophy and Practice, 2014(1).

Latané, B. (1981). The psychology of social impact. American Psychologist, 36(4), 343–356. https://doi.org/10.1037/0003-066X.36.4.343

Latané, B., & Wolf, S. (1981). The social impact of majorities and minorities. Psychological Review, 88(5), 438–453. https://doi.org/10.1037/0033-295X.88.5.438

Nasir, M., Bahri, E. S., Purwakananta, M. A., Tohir, K. M., Adinugroho, A. S., Qasim, F., Hidayat, D., Andriadi, Sidik, R., Hambali, A., & Hanum, K. (2016). Rencana Strategis Zakat Nasional 2016-2020. In Baznas. Baznas. http://pid.baznas.go.id/rencana-strategis-2016-2020/

Nicholls, J. (2016). Social return on investment — Development and convergence. Evaluation and Program Planning. https://doi.org/10.1016/j.evalprogplan.2016.11.011

Nicholls, J., Lawlor, E., Neitzer, E., & Goodspeed, T. (2012). A Guide to Social Return on Investment (Issue January). The Social Value UK.

Noeralamsyah, Z., Hafidhuddin, D., & Beik, I. (2019). Analisis Pengelolaan Zakat Di Indonesia Berdasarkan Undang-Undang Nomor 23 Tahun 2011. Kasaba: Jurnal Ekonomi Islam, 10(2), 151–175.

Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2), 498–510. https://doi.org/10.1108/JIABR-07-2017-0097

Purwohedi, U. (2017). Social Return on Investment ( SROI ) : Sebuah Teknik untuk Mengukur Manfaat / Dampak dari Sebuah Program atau Proyek. February.

Puskas. (2017). Kaji Dampak Penyaluran Zakat Baznas Terhadap Kesejahteraan Mustahik Tahun 2016. Puskas.

Puskas. (2020). Indeks Zakat Nasional & Kaji Dampak Zakat LAZ 2019. In Baznas (Issue March).

Puskas Baznas. (2018). The Impact of BAZNAS Productive Zakat Program. Official News, 03.

Rahmat, R. S., & Nurzaman, M. S. (2019). Assesment of zakat distribution: A case study on zakat community development in Bringinsari village, Sukorejo district, Kendal. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 743–766. https://doi.org/10.1108/IMEFM-12-2018-0412

Reza Dasangga, D. G., & Cahyono, E. F. (2020). Analisis Peran Zakat Terhadap Pengentasan Kemiskinan Dengan Model Cibest (Studi Kasus Rumah Gemilang Indonesia Kampus Surabaya). Jurnal Ekonomi Syariah Teori Dan Terapan, 7(6), 1060. https://doi.org/10.20473/vol7iss20206pp1060-1073

Triyuwono, I. (2001). Metafora Zakat dan Shari’ah Enterprise Theory Sebagai Konsep Dasar dalam Membentuk Akuntansi Syari’ah. Jurnal Akuntansi Dan Auditing Indonesia, 5(2), 131–145.

Vinet, L., & Zhedanov, A. (2011). A “missing” family of classical orthogonal polynomials. Journal of Physics A: Mathematical and Theoretical, 44(8), 129–148. https://doi.org/10.1088/1751-8113/44/8/085201

Widiastuti, T., & Rosyidi, S. (2015). Model Pendayagunaan Zakat Produktif oleh Lembaga Zakat dalam Meningkatkan Pendapatan Mustahiq. Jurnal Ekonomi Dan Bisnis Islam, 1(1), 89–102.

Widyatama, A., Baso, A. S., & Haq, F. (2020). The Other Side of Zakat in Poverty Reduction: A Phenomenology Study. Iqtishadia, 13(1), 77. https://doi.org/10.21043/iqtishadia.v13i1.5993

Wigati, S., & Fitrianto, A. R. (2013). Pendekatan Sustainable Livelihood Framework dalam Rangka Membongkar Dominasi Tengkulak Melalui Kegiatan Keagamaan: Studi Kasus pada Pendampingan Kuliah Kerja Nyata PAR 2020 di Desa Luworo Kecamatan Pilang Kenceng, Kabupaten Madiun. Dakwah, XIV(2), 283–310.

Yusuf, M. B. O., & Derus, A. M. (2013). Measurement model of corporate zakat collection in Malaysia: A test of diffusion of innovation theory. Humanomics, 29(1), 61–74. https://doi.org/10.1108/08288661311299321




DOI: http://dx.doi.org/10.21043/aktsar.v4i1.9052

Refbacks

  • There are currently no refbacks.


Creative Commons Licence
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.