(20/5) the literacy levels or the level of understanding of the public towards zakat and wakaf has become an issue that is very crucial within the management of zakat and wakaf. Therefore it is vital for the zakat and wakaf management authorities in Indonesia to possess a zakat and wakaf literacy map which will support the zakat and wakaf authorities and institutions to determine regulations regarding effective zakat and wakaf collection in each region.

In order to assist zakat and wakaf authorities and institutions in compiling a valid zakat and wakaf literacy map, at the beginning of 2020 the Directorate of Zakat and Wakaf Empowerment of the Ministry of Religous Affaris RI, the Center for Strategic Studies of the National Board of Zakat Indonesia (Puskas BAZNAS), and teh Indonesian Board of Wakaf (BWI) created a measurement tool which would accurately measure the zakat and wakaf literacy levels of the public. This measurement tool is called the Zakat and Wakaf Literacy Index (ILZW) which within the process of measurement utilized relevant zakat and wakaf indicators in order to identify accurate zakat and wakaf literacy levels.

The national zakat and wakaf literacy level mapping was implemented in 32 provinces with a total of 3200 respondents. The indicators included within the Zakat and Wakaf Literacy Indeks are present the level of understanding of the public towards zakat and wakaf in a precise manner starting from the basic knowledge until advanced knowledge. There are 3 (three) scoring categories which are categorized as low, moderate and high. Based on the survey results, the resutls indicate that the national zakat literacy score is 66.78 and is classified as moderate. Furthermore on the regional level, the highest literacy score that was obtained was from Kepulauan Riau Province with a total score of 80.55 and is categorized within the high category. Maluku Province is the region which obtained the lowest zakat literacy score with a total score of 42.30 which falls within the low zakat literacy category.

Meanwhile, the national score obtained for wakaf literacy is categorized within the low category with a total score of 50.48. On the regional scale, Gorontalo province obtained the highest score with a total score of 73.74 and the region with the lowest literacy level with a total score of 36.24 is Riau Province.

Within the aspect of muzaki behavior in paying zakat, 55% of the respondents choose Ramadhan as the time to pay zakat Furthermore, the majority of the respondents chose a Mosque or Musholla as the best place to pay zakat with a total of 37%. According to the survey results, 50% of the respondents stated that this is caused by the accessibility and distance factor which is the dominant factor that determines the place the muzaki would pay their zakat. The survey results also showed that the main source of information regarding zakat is obatined from islamic lectures with a total of 46% of the respondents.

Wakaf through cash is the highest community preference in choosing the type of endowment which is respondend by 50% of the respondents, while 45% of respondents have chosen nadzir institutions as a trusted institution as a means / place for carrying out endowments. Factors such as credibility, transparency and accountability became the major factors chosen by the respondents with 45% stating that these factors are the most influential factors for choosing the location for paying wakaf. Similar to zakat, the largest source of information regarding wakaf is obtained from religious lecturers with a total of 36% of the respondents.

“The Results of the Zakat and Wakaf Literacy Level Map can be used as a relevant reccomendation for zakat and wakaf stakeholders, specifically for the Minsitry of Religous Affaris in creating effective programs related to the economic empowerment of the ummah through zakat and wakaf,” stated the General Director of Bimas Islam, Prof. DR. Phil. H. Kamarudin Amin, MA. Furthermore, the Chairman of the National Board of Zakat RI also stated “We hope that this zakat literacy index survey can be carried out periodically in the following years, so that we will all get an overview related to the progress of education and socialization of zakat to the public from year to year whose impact is expected to increase the number of muzakki and the amount of zakat collection” stated Prof. Dr. H. Bambang Sudibyo.