• This study is conducted to measure zakat performance by using National Zakat index (NZI) in 15 provinces in Indonesia which are Banten, Central Java, Yogyakarta, East Java, Bali, Gorontalo, South Kalimantan, North Kalimantan, West Kalimantan, South Sumatra, North Sumatra, Riau Islands, Central Sulawesi, West Sulawesi and South Sulawesi.
  • NZI consist of macro and micro components. In the macro level, NZI will measure regulation, government budget, and zakat institution database while in micro level NZI will measure institutional and the impact of zakat.
  • NZI index will be valued between 0 (very weak) to 1 (very strong) and can be categorized into 5 categories which are very weak, weak, neutral, strong and very strong.
  • The results of this study show that Banten and East Java province has the highest NZI category (Strong) with the value of 0.74 and 0.68, respectively. Meanwhile, 6 provinces get the criteria of Neutral which are: (i) Riau Islands; (ii) South Kalimantan; (iii) West Kalimantan; (iv) South Sumatra; (v) Central Java; and (vi) Yogyakarta. There are 4 provinces which can be categorized in a Weak category and 3 provinces that have the lowest category (Very Weak).
  • The result of NZI Index shows that the value of the micro dimension tends to be higher compared to macro dimension.


The Analysis of Zakat Performance: A Study of NZI Implementation




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