The Influence of Internal and External Factors Towards Zakat Collection of Indonesia National Board of Zakat

Authors

  • Novia Ariani Faculty of Economics and Management, IPB University,16680 Bogor, Indonesia
  • Laily Dwi Arsyianti Faculty of Economics and Management, IPB University,16680 Bogor, Indonesia

DOI:

https://doi.org/10.7187/GJATSI2020-5

Keywords:

BAZNAS, Digital zakat payment, IPI, VECM, Zakat collection

Abstract

Zakat is an obligation for the property of Muslims to be given to specific recipients (mustahik). Although a large number of Muslim population makes the potential of zakat Indonesia high, the amount of zakat collected by Indonesia national board of Zakat (BAZNAS) in 2018 is only 0.06 per cent of the total potential of 233.8 trillion rupiahs. This research is conducted to analyze the influence of internal and external factors towards zakat collection of BAZNAS in order to analyze the effect of variable shocks from internal and external factors, as well as to explore the contribution of each variable in explaining the variance of zakat collection. Vector Error Correction Model is used to analyze the monthly data from January 2011 to December 2018. The results show that the zakat collection unit, digital zakat payment, and gold price have no significant effect on the zakat collection of BAZNAS. Shocks of the cost of publication and documentation, Industrial Production Index (IPI), Bank Indonesia’s rate are responded positively by BAZNAS zakat collection. In contrast, the Consumer Price Index shock is responded negatively by the BAZNAS zakat collection. IPI is an external factor that has the most significant contribution in explaining the variance of Central BAZNAS collected zakat funds.

References

Afendi A. (2018). Pengaruh Variabel Makroekonomi Terhadap Penerimaan Zakat di Badan Amil Zakat Nasional (Baznas) Pusat Tahun 2012-2016. Muqtasid, 9(1), 54-69.

Anam AK. (2012). Analisis Faktor-Faktor yang Mempengaruhi Kepercayaan Masyarakat terhadap Badan Amil Zakat (BAZ) Kecamatan Karangrayung. Semarang (ID): Institut Agama Islam Negeri Walisongo.

[BAZNAS] Badan Amil Zakat Nasional. (2018). Financial Report of BAZNAS. https://pid.baznas.go.id/. Accessed 30 Nov 2019.

[BAZNAS] Badan Amil Zakat Nasional. (2017). Statistik Zakat Nasional. https://pid.baznas.go.id/. Accessed 30 Nov 2019.

[BAZNAS] Badan Amil Zakat Nasional. (2019). Indikator Pemetaan Potensi Zakat. Jakarta (ID): PUSKAS BAZNAS.

[BAZNAS] Badan Amil Zakat Nasional. (2020). Outlook Zakat Indonesia 2020. Jakarta (ID): PUSKAS BAZNAS.

Coryna I.A, Tanjung H. (2015). Formulasi Strategi Penghimpunan Zakat oleh Badan Amil Zakat Nasional (BAZNAS). Al-Muzara’ah. 158-178.

Firdaus M. (2011). Aplikasi Ekonometrika untuk Data Panel dan Time Series. Bogor (ID): IPB Press.

Hariyani H.F, Zuhroh I, Malik N. (2018). Guncangan Variabel Makroekonomi Terhadap Peneriman ZIS di BAZNAS Pusat. http://seminar.umpo.ac.id/index.php/SEMNASFEUMPO/article/view/16. Accessed 11 Mei 2019.

Mukhlis A, Beik I.S. (2013). Analisis Faktor-Faktor Yang Memengaruhi Tingkat Kepatuhan Membayar Zakat: Studi Kasus Kabupaten Bogor. Al-Muzara’ah, 1(1), 83-106.

Novianti S. (2019). Pengaruh Kualitas Informasi Akuntansi, Akuntabilitas, Transparansi Pelaporan Keuangan dan Aksesibilitas terhadap Tingkat Penerimaan Dana Zakat pada BAZNAS Pekanbaru. Pekanbaru (ID): Universitas Islam Negeri Sultan Syarif Kasim Riau.

Pemerintah Republik Indonesia. (2011). Undang-Undang Republik Indonesia Nomor 23 tahun 2011 Tentang Pengelolaan Zakat. Jakarta (ID): Sekretariat Negara.

Pemerintah Republik Indonesia. (2014). Intruksi Presiden (Inpres) Nomor 3 Tahun 2014 tentang optimalisasi pengumpulan zakat di kementerian/lembaga, sekretariat jenderal lembaga negara, sekretariat jenderal komisi negara, pemerintah daerah, badan usaha milik negara dan badan usaha milik daerah melalui BAZNAS. Jakarta (ID): Sekretariat Negara.

[PRC] Pew Research Center. (2019). 10 Countries with The Largest Muslim Populations. https://www.pewresearch.org/. Accessed 18 June 2020.

Saad R.A, Aziz N.M.A, Sawandi N. (2014). Islamic Accountability Framework in The Zakat Funds Management. Procedia - Social and Behavioral Sciences. 508 – 515.

Vendi R.O. (2014). Analisis Faktor-Faktor Yang Memengaruhi Muzakki Dalam Membayar Zakat: Studi Kasus Kabupaten Dharmasraya Provinsi Sumatera Barat. Bogor (ID) : IPB University

Downloads

Published

09-08-2024

How to Cite

Novia Ariani, & Laily Dwi Arsyianti. (2024). The Influence of Internal and External Factors Towards Zakat Collection of Indonesia National Board of Zakat . Global Journal Al-Thaqafah, 41–47. https://doi.org/10.7187/GJATSI2020-5