International Journal of Zakat <p style="text-align: justify;">International Journal of Zakat (IJAZ) is an open access journal. All accepted manuscripts are published Free of Charges.&nbsp;International Journal of Zakat (IJAZ) focuses on zakat studies such as general activities of zakat management, institutional foundation, zakat administers qualifications, good governance practices, assessment methodology and other areas related to zakat. General activities of zakat management covers discourses about&nbsp;zakatable&nbsp;wealth, methods of collection and performance indicator; Institutional foundation includes private sector, special department, government on mandatory basis enforced by the regulation and credibility of the institutions; Zakat administers qualifications comprises sharia and professionalism principles and trust of zakat payers; On the other hand, good governance practices covers internal/external reporting system and risk management.</p> <p style="text-align: justify;">International Journal of Zakat (IJAZ) mainly publishes articles using quantitative data, however, this journal also welcomes articles written in the qualitative approach. Contributions are welcome from across disciplines, including economics, history, law, finance, psychology, sociology and various studies related to zakat. By bringing these studies, IJAZ makes an effort to examine that the development of zakat would give an alternative contribution to the poverty alleviation and improve social welfare.</p> Center of Strategic Studies (PUSKAS) BAZNAS en-US International Journal of Zakat 2548-2335 Analysis of Governance and Efficiency on Zakat Distribution: Evidence From Indonesia <p><em>Th</em><em>is</em><em> study analysesand identifies the governance factor(s) that influence zakat disbursement efficiency for Indonesia’s National Zakat Board (BAZNAS)in four district of Central Java Province, </em><em>namely</em><em> Banyumas, Purbalingga, Banjarnegara, and Kebumen. This research examines how the zakat institution in Indonesia has improved in terms of disbursement activities over the past 5 years (2011-2015).This is a quantitative research study that uses two approaches of efficiency analysis, namely (i) zakat disbursement efficiency measurement (ratio analysis) and (ii) identification of governance factor(s) that influence the zakat disbursement efficiency of the zakat institutions (regression analysis). Eviews 9 </em><em>was </em><em>used in data calculation. In the first approach, there are three efficiency measures</em><em>: </em><em>disbursement efficiency, cost efficiency and time efficiency. In the second approach, governance factors </em><em>(</em><em>board size; professionals on board</em><em>;</em><em> and frequency of board meetings</em><em>)</em><em> identify the influence of governance factors on zakat disbursement efficiency measures. The findings </em><em>show</em><em>that there is a negative influence between board size and cost efficiency and no influence with disbursement and time efficiency. However, the </em><em>relationship</em><em>between board size and disbursement and time efficiency </em><em>is</em> <em>rejected because of insignificant result</em><em>s. P</em><em>rofessionals on board</em><em>s</em><em> ha</em><em>s</em><em> a positive influence</em><em> on</em><em> disbursement, cost and time efficiency</em><em>. L</em><em>astly, the frequency of board meetings positively influences disbursement efficiency and time efficiency. Frequency of board meetings showed a negative influence with cost efficiency. </em><em>This</em><em> research is significant as it could </em><em>contribute to</em><em> future discussions on the potential ways to improve zakat governance and efficiency in Indonesia. The outcomes from the discussions will be useful as a guide </em><em>for</em><em> policymakers </em><em>looking to improve</em><em> the zakat institution’s governance system.</em></p> <p>&nbsp;</p> <p><em>Keywords:Efficiency, Governance, Indonesia, Zakat </em></p> Novendi Arkham Mubtadi Dewi Susilowati ##submission.copyrightStatement## 2018-07-18 2018-07-18 3 2 1 15 Analysis of Zakat Performance of Central Java Province <p><em>The Indonesian province with the third largest Muslim population is Central Java. </em><em>This suggests a great potential for zakat collection. However, the amount accumulated is far from significant. This study aims to determine zakat performance in Central Java Province at macro and micro levels. Data collectioninvolved distributing questionnaires during interviews. This study employeda convenience sampling technique. The analytical tool used in this research is National Zakat Index (NZI).National Zakat Index is an indicator that illustrates the extent to which charity has been instrumental to the mustahikwelfare. It also indicatesthe initial stages of zakat development in terms of internally and at a community level, as well as highlight the support provided by the government. Findingsindicate that zakat performance of Central Java Province from a macro dimension is poor, while from a micro prospective it is decent.</em></p> <p><em>Keywords:&nbsp; macro dimension, micro dimension, National Zakat Index (NZI), zakat performance</em></p> Isro’iyatul Mubarokah Irfan Syauqi Beik Tony Irawan ##submission.copyrightStatement## 2018-07-18 2018-07-18 3 2 17 28 The Performance and Efficiency of Zakat Institutions in Jambi <p><em>Zakat is the third pillar of Islam and </em><em>has </em><em>soci</em><em>o-economic </em><em>impact</em><em>s</em><em>. </em><em>I</em><em>n practice, zakat institutionshave limitations </em><em>with regard totheir </em><em>institutional and managerial aspects</em><em>, which result in them not achiveing </em><em>optimum performance and efficiency.</em><em> This research aims to analyze</em><em>the </em><em>performance and efficiency </em><em>of zakat institutions </em><em>in Jambi Province. This research measures </em><em>the </em><em>performance of</em><em> zakat institutions</em><em> through </em><em>the </em><em>institutional indicators of </em><em>the </em><em>National Zakat Index (NZI)</em><em>,</em><em> and </em><em>it measures their</em><em>efficiency </em><em>using the</em><em>Data Envelopment Analysis (DEA) method. The samples used in this research are BAZNAS Jambi Province</em><em> and</em><em> LAZ RSIM. Based on the results of </em><em>the </em><em>performance analysis, BAZNAS Jambi </em><em>had</em><em>an index value of 0.</em><em>4</em><em>4, </em><em>and </em><em>LAZ RSIM </em><em>had</em><em>an index value of 0.</em><em>63,</em><em>which classified the performance of </em><em>the </em><em>zakat institutions</em><em>as “</em><em>fairly good</em><em>”</em><em>to“good.”</em><em> Based on the result</em><em>s</em><em> of </em><em>the </em><em>efficiency analysis, LAZ RSIM has reached the maximum level of </em><em>100% </em><em>efficiency. </em><em>BAZNAS Jambi Province</em><em> is</em><em> operating at</em><em>56.1</em><em>%</em><em> efficiency</em><em>. The average efficiency </em><em>for the combined </em><em>zakat institutions</em><em> is </em><em>78.1</em><em>%.</em></p> <p><em>&nbsp;</em></p> <p><em>Keywords:</em> <em>performance</em><em>,</em><em> efficiency</em><em>, </em><em>national zakat index (NZI), data envelopment analysis (DEA)</em></p> Desi Retnowati ##submission.copyrightStatement## 2018-07-18 2018-07-18 3 2 29 40 The Direct and Indirect Effect of Zakat on the Household Consumption of Mustahik (A Study of Zakat Recipients from BAZNAS Probolinggo Municipality) <p><em>&nbsp;</em></p> <p><em>This </em><em>research</em><em>aims</em><em>to analyze the direct and indirect effect</em><em>s</em><em> of zakat </em><em>on </em><em>the </em><em>household consumption of mustahik. The research </em><em>adopts a </em><em>quantitative</em><em> approach</em><em> and </em><em>uses</em><em>path analysis. Data </em><em>were </em><em>obtained from 50 mustahik (zakat recipients)</em><em>at</em><em> BAZNAS Probolinggo </em><em>Municipality</em><em>using thep</em><em>roportional </em><em>r</em><em>andom </em><em>s</em><em>ampling method. The result</em><em>s</em><em> show that zakat and number of household members directly and indirectly affect the </em><em>household consumption of mustahik. </em><em>Furthermore</em><em>, household income as an intermediate variable also affects the household consumption of mustahik, whereas education and age have no effect, either directly or indirectly. The </em><em>lack</em><em>of effect of education on consumption can be attributed to the mustahiks’ jobs, </em><em>for </em><em>which </em><em>no </em><em>education/special skills </em><em>are </em><em>required</em><em>;thus, a </em><em>high level of education does not affect household income and consumption. Similarly, the </em><em>lack </em><em>of effect of age on predicted consumption </em><em>is </em><em>because many mustahik are not at </em><em>a </em><em>productive age and do not work</em><em>;</em><em>increasing age does not </em><em>therefore </em><em>increase income and consumption.</em></p> <p><em>Keywords: Poverty, Consumptive Zakat, Productive Zakat, Household Consumption</em></p> Elok Nurlita Marlina Ekawaty ##submission.copyrightStatement## 2018-07-18 2018-07-18 3 2 41 56 Analysis of BAZNAS Tangerang District Performance <p><em>Zakat</em><em> has a significant role in the field of economics, as well as having social and moral implications and alleviating poverty. There is a huge gap, however, between targeted </em><em>z</em><em>akat collection, which reached Rp 20 billion, and actual </em><em>z</em><em>akat collection, which equals Rp 2 billion</em><em> in 2017</em><em>. This research was carried outin order to evaluate the performance of BAZNAS Tangerang District. The purposive sampling technique wasused in this research. The analytical method used wasthe National Zakat Index(NZI) with a method of calculation known as the Multi-Stage Weighted Index, which measured </em><em>z</em><em>akat performance based on macro and micro dimensions. The results of the assessment of the NZI of Tangerang District</em><em>is 0.60 that </em><em>showed a fairly good condition</em><em> based on</em> <em>c</em><em>lassification of </em><em>zakat</em> <em>p</em><em>erformance</em><em>. This research provides recommends for BAZNAS Tangerang District to improve its performance. </em></p> <p><em>&nbsp;</em></p> <p><em>Keywords: BAZNAS Performance, NZI, Tangerang District, Zakat</em></p> Rahma Suryaningtyas ##submission.copyrightStatement## 2018-07-18 2018-07-18 3 2 57 73 Performance Analysis of Zakat Practices in Pati Regency (Case Study: The National Board of Zakat [BAZNAS] Pati Regency, Indonesia) <p><em>A </em><em>crucial problem faced by Indonesia is its high poverty rate. One of the redistribution instruments that can be used to reduce poverty is zakat. The zakat potential of Pati Regency, Indonesia in 2016 was approximately Rp 20 billion, but the funds collected only amounted to around 9 percent of this figure (Rp 1.8 billion). This statistic shows that the management of zakat is not optimized, both in terms of its collection and distribution. This study aims to evaluate the performance of zakat practices, and the influenceof zakat on the welfare of </em>mustahik <em>(recipients of zakat) in Pati Regency, Indonesia. The research was conducted by means of a survey of 100 households of </em>mustahik<em> and interviews. The sampling method that used in this research was purposive sampling technique. Analysis of the result was undertakenusing by National Zakat Index (NZI) and Muti-Stage Weight Index Method. The result of this research show that the performance of zakat practices in Pati Regency is in the “less good” category with an index value of 0.392.</em></p> <p><em>Keywords:&nbsp;</em><em>P</em><em>overty, National Zakat Index, </em><em>P</em><em>erformance of </em><em>Z</em><em>akat </em><em>P</em><em>ractices</em></p> Fitriani . ##submission.copyrightStatement## 2018-07-18 2018-07-18 3 2 75 84 Analysis of the Impact of Zakat, Infak, and Sadaqah Distribution on Poverty Alleviation Based on the CIBEST Model (Case Study: Jogokariyan Baitul Maal Mosque, Yogyakarta) <p><em>The S</em><em>pecial </em><em>R</em><em>egion of Yogyakarta is one of the provinces </em><em>with </em><em>a high </em><em>incidence</em><em>of poverty </em><em>on</em><em>Java Island. The number of mosque</em><em>s</em><em> and the increase of zakat funds, infak, and s</em><em>adaqah</em><em>each year is not </em><em>sufficient</em><em>to </em><em>reduce</em><em> the number of </em><em>those in </em><em>poverty. If the mosque </em><em>is able to</em><em>manage the zakat, infak, and s</em><em>adaqah</em><em>funds well, it can be predicted that the mosque </em><em>would </em><em>reduce poverty and increase the welfare of </em><em>the </em><em>community. This study aims to analyze the impact of zakat, infak, and s</em><em>adaqa</em><em>h</em><em> distribution in reducing poverty based on </em><em>the </em><em>Center </em><em>for</em><em> Islamic Business and Economic Studies (CIBEST)</em><em> model (case study: Jogokariyan Baitul Maal Mosque</em><em>,</em><em> Yogyakarta). The results of </em><em>the</em><em> study indicate that there is an increas</em><em>e in </em><em>welfare and a decreas</em><em>e</em><em> in material poverty, spiritual poverty, and absolute poverty</em><em>, as</em><em> seen from change</em><em>s in the </em><em>Islamic CIBEST’s poverty inde</em><em>xes for</em><em>mustahik</em><em> household</em><em>s</em><em>.</em></p> <p><em>Keywords: CIBEST Model, Jogokariyan Mosque, Poverty, ZIS</em></p> Salahuddin El Ayyubi Henni Eka Saputri ##submission.copyrightStatement## 2018-07-18 2018-07-18 3 2 85 97