On 22nd December, Puskas BAZNAS in collaboration with the Department of Islamic Economics and Finance, Central Bank of Indonesia has published a book "Implementation Index of Zakat Core Principle". This book attempts to provide a measuring tool that can be used to assess the application of Zakat Core Principles by the Zakat Management Organization. This book also contains the results of a pilot project in ten Zakat Management Organizations in Indonesia.

Zakat Core Principles are foundations aiming to encourage the effective administration of zakat. ZCP is a project collaboration BAZNAS with Bank Indonesia and the Islamic Research and Training Institute-Islamic Development Bank (IRTI-IDB) and eight other countries that are members of the International Working Group (IWG). The ZCP that has been formed ultimately needs to be used as a minimum standard that can be applied by world zakat managers, including in OPZ Indonesia.

Evaluating the implementation of the ZCP requires legal expertise and governance of the OPZ. The interpretation of the law and governance of the OPZ must be relevant to the legislative and accounting structure of the respective country. Therefore, the Implementation Index of ZCP is carried out as the first step in the overall ZCP implementation process. This index has been adjusted to the governance and legislative structure of the OPZ in Indonesia, making it easier to evaluate the zakat management carried out by OPZ based on ZCP.

Furthermore, to form a reliable and relevant index in this study, a pilot project was also performed by ten OPZ in several regions of Indonesia. Of the ten OPZs analyzed, there were three OPZs in the “Very Good” category, four OPZs were in the “Good” category, and three OPZs were in the “Poor” category. On average, the overall ZCP implementation index score is 0.65 which is in the “Good” category.

The Implementation Index of ZCP that has been established is expected to be used as a guideline for developing OPZ governance. To encourage this, there will be a mentorship activity from OPZ which has a Very Good Implementation Index value for OPZ which has a Poor ZCP Implementation Index value.


Rep: Puskas BAZNAS