Analisis Efektivitas Distribusi Zakat pada Baitulmal Bank Syariah Indonesia
Keywords:
Effectiveness, Zakat Distribution, Baitulmal of Islamic Bank
Abstract
The Zakat Management Organization is a non-profit organization that is expected to be managed to provide more comprehensive benefits to the community, one of which is Baitulmaal, which is managed by a sharia bank. This study aims to analyze the effectiveness of the distribution of zakat in baitulmaal Indonesian Islamic banks. The research method uses a quantitative approach with a descriptive design. The population of this research is all Baitulmal Islamic banks in Indonesia. The sample selection in this study used purposive sampling with the following criteria: limited to Baitulmal Islamic banks, including in the category of book banks 3 & 4, have published financial data, do not include other Baitulmal institutions or government national zakat institutions. Based on the criteria, the samples selected according to the requirements are Baitul Maal Muamalat (BMM) Bank Muamalat Indonesia, BSM Umat, BRI Baitul Maal Foundation (YBM), Hasanah Titik Foundation (YHT) BNI Syariah. Measurement of Baitulmal Islamic banks' effectiveness on the dimensions of the intermediation function in the Zakat Core Principle (ZCP) Model. This study's findings indicate that in 2016 the level of effectiveness was in the fairly significant category. Meanwhile, 2017 and 2018 showed an increase in the significant type. The effectiveness of baitulmaal during this research period indicates the importance of management to improve performance so that zakat funds can be more targeted and usefulReferences
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Abdullah, Naziruddin, Mohd Mahyudi, Mohd Yusop, and Che Omar. 2012. ‘A Technical Note on The Derivation of Zakat Effectiveness Index. International Journal of Economics, Management and Accounting 1(1): 75–86.
Abusharba, Mohammed T, Iwan Triyuwono, Munawar Ismail, and Aulia F Rahman. 2013. ‘Determinants of Capital Adequacy Ratio (CAR) in Indonesian Islamic Commercial Banks’. Global Review of Accounting and Finance 4(1): 159–70.
Al-Ayubi, Solahuddin, Ascarya, and Bayu Taufiq Possumah. 2018. ‘Examining the Efficiency of Zakat Management: Indonesian Zakat Institutions Experiences’. International Journal of Zakat 3(1): 37–55. https://ijazbaznas.com/index.php/journal/article/view/66.
Al, Irfan Syauqi Beik et. 2014. ‘Towards an Establishment of an Efficient and Sound Zakat System’. Working Group of Zakat Core Princples: 0–43.
Alam Choudhury, Masudul, and Sofyan Syafri Harahap. 2008. ‘Interrelationship between Zakat, Islamic Bank and the Economy: A Theoretical Exploration’. Managerial Finance 34(9): 610–17.
Aziz, M Nusrate. 2016. ‘Islamic Social Business to Alleviate Poverty and Social Inequality’. International Journal of Social Economics 43(6): 573–92.
Azizah, Muharman Lubis and Anik Hanifatul. 2018. ‘Towards Achieving the Efficiency in Zakat Management System: Interaction Design for Optimization in Indonesia’. Communications in Computer and Information Science 886(January): vi. http://dx.doi.org/10.1007/978-981-13-1628-9_26.
Bahrini, Raéf. 2015. ‘Productivity of MENA Islamic Banks: A Bootstrapped Malmquist Index Approach’. International Journal of Islamic and Middle Eastern Finance and Management 8(4): 508–28.
Basir, Siti Arni et al. 2017. ‘Malaysian Islamic Quality Management System MS1900: An Implementation Steps at Malacca Zakat Center’. Humanomics 33(2): 239–54.
BAZNAS. 2017. Arsitektur Zakat Indonesia. ed. Cetakan 1. Jakarta: Pusat Kajian Strategis Badan Amil Zakat Nasional (BAZNAS).
BAZNAS, and BI. 2016. Consultative Document Core Principles for Effective Zakat Supervision May 2016.
Belkacem, Madi. 2015. ‘The Role of Islamic Banks in the Establishment of Social Responsibility within Islamic Countries’. Journal of Emerging Issues in Economics, Finance and Banking (JEIEFB) An Online International Research Journal 4(1): 1377–84.
Cokrohadisumarto, Widiyanto bin Mislan, Zaenudin Zaenudin, Bejo Santoso, and Siti Sumiati. 2019. ‘A Study of Indonesian Community’s Behaviour in Paying Zakat’. Journal of Islamic Marketing (59).
Djaghballou, Chams Eddine, Mohamed Djaghballou, Mousa Larbani, and Azhar Mohamad. 2018. ‘Efficiency and Productivity Performance of Zakat Funds in Algeria’. International Journal of Islamic and Middle Eastern Finance and Management 11(3): 474–94.
Farah Aida Ahmad Nadzri, RashidahAbdRahman, Normah Omar. 2012. ‘Zakat and Poverty Alleviation : Roles of Zakat Institutions in Malaysia’. International Journal of Art and Commerce 1(December): 61–72.
Hamid, Abdul, M. Shabri Abd. Majid, and Lilis Khairunnisah. 2017. ‘An Empirical Re-Examination of the Islamic Banking Performance in Indonesia’. International Journal of Academic Research in Economics and Management Sciences 6(2): 219–32.
Haq, M Ashraf Al, Norazlina Binti, and Abd Wahab. 2017. ‘Effective Zakah Distribution : Highlighting Few Issues and Gaps in Kedah , Malaysia’. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) 9(July): 259–88.
Hardianto, Dimas Satria, and Permata Wulandari. 2016. ‘Islamic Bank vs Conventional Bank: Intermediation, Fee Based Service Activity and Efficiency’. International Journal of Islamic and Middle Eastern Finance and Management 9(2): 296–311.
Ismail HJ Ahmad and Masturah Ma’in. 2014. ‘The Efficiency of Zakat Collection and Distribution: Evidence from Two Stage Analysis Ismail HJ Ahmad 1 and Masturah Ma’in 2’. Journal of Economic Cooperation and Development 3(35): 133–69.
Kamarudin, Fakarudin, Chiun Zack Hue, Fadzlan Sufian, and Nazratul Aina Mohamad Anwar. 2017. 33 Humanomics Does Productivity of Islamic Banks Endure Progress or Regress?: Empirical Evidence Using Data Envelopment Analysis Based Malmquist Productivity Index.
Kasri, Rahmatina Awaliah. 2012. ‘The Determinants of Islamic Banking Growth in Indonesia’. Journal of Islamic Economics, Banking and Finance 6(2): 41–64.
Lubis, Muharman, Arif Ridho Lubis, and Ahmad Almaarif. 2019. ‘Comparison of the Approach in the Zakat Management System’. Journal of Physics: Conference Series 1235(1).
Mubtadi, Novendi Arkham, and Dewi Susilowati. 2018. ‘Analysis of Governance and Efficiency on Zakat Distribution: Evidence From Indonesia’. International Journal of Zakat 3(2): 1–15.
Nafik, Muhamad, Hadi Ryandono, and Rofiul Wahyudi. 2018. Manajemen Bank Islam: Pendekatan Syariah Dan Praktik. Yogyakarta: UAD Press.
Nahar, Hairul Suhaimi. 2018. ‘Exploring Stakeholders’ Views on a Corporatized Zakat Institution’s Management Performance’. International Journal of Ethics and Systems 34(4): 608–31.
Norfitriani, Sri. 2016. ‘Analisis Efisiensi Dan Produktivitas Bank Syariah Di Indonesia Sebelum Dan Sesudah’. Jurnal Ekonomi Syariah Indonesia (Mi): 134–43.
———. 2016. ‘Analisis Efisiensi Dan Produktivitas Bank Syariah Di Indonesia Sebelum Dan Sesudah Spin Off’. Jurnal Ekonomi Syariah Indonesia 6(2): 134–43. http://ejournal.almaata.ac.id/index.php/JESI/article/view/430.
Nurasyiah, Aas, and Faqih Adam. 2019. ‘Efficiency and Productivity of Zakat Institution in Malaysia and Indonesia : The Comparative Study’. In INTERNATIONAL CONFERENCE OF ZAKAT,.
OJK. 2019. Statistik Perbankan Syariah Juli 2019. Jakarta.
Rahmat, Rahman Saleh, and Mohamad Soleh Nurzaman. 2019. ‘Assesment of Zakat Distribution: A Case Study on Zakat Community Development in Bringinsari Village, Sukorejo District, Kendal’. International Journal of Islamic and Middle Eastern Finance and Management 12(5): 743–66.
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———. 2008b. 21 UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 21 TAHUN 2008 TENTANG PERBANKAN SYARIAH.
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Ridwan, Muhtadi, Nur Asnawi, and Sutikno. 2019. ‘Zakat Collection and Distribution System and Its Impact on the Economy of Indonesia’. Uncertain Supply Chain Management 7(4): 589–98.
Rifki Ismal. 2011. Islamic Banking in Indonesia: Lessons Learned.
Rochmah, Siti, and Norhayati Abdullah. 2011. ‘A Comparative Study of Financial Performance of Islamic Banks And Conventional Banks In Indonesia Siti Rochmah Ika Accounting Department Janabadra University 56 Tentara Rakyat Mataram Street , Yogyakarta 55231 Indonesia Tel : 62-27-455-2209 Norhayati Abdu’. International Journal of Business and Social Science 2(15): 199–208.
Salma SAIRALLY. 2006. ‘Social Banking’. Social Banking 2: 19–37.
Samargandi, Nahla et al. 2018. ‘Can Disclosure Practices and Stakeholder Management Influence Zakat Payers’ Trust? A Malaysian Evidence’. Business and Economic Horizons 14(4): 882–93.
Senadjki, Abdelhak. 2015. ‘An Empirical Study on the Influence of Islamic Values in Poverty Alleviation’. Journal of Islamic Accounting and Business Research 6(2): 19–21.
Siswantoro, Dodik. 2014. ‘Analysis of Islamic Bank’s Performance and Strategy After Spin-off as Islamic Full-Fledged Scheme in Indonesia’. Procedia - Social and Behavioral Sciences 164: 41–48.
Sukmana, Raditya. 2015. IRTI Working Paper Series Determinants of Non Performing Financing in Indonesian Islamic BanksSukmana, R. (2015) Determinants of Non Performing Financing in Indonesian Islamic Banks, IRTI Working Paper Series.
Usman, Nurodin, Lilik Andriyani, and Zulfikar Bagus Pambuko. 2019. ‘Productivity of Islamic Banks in Indonesia: Social Funds versus Financial Funds’. The Journal of Asian Finance, Economics and Business 6(3): 115–22.
Wahab, Norazlina Abd, and Abdul Rahim Abdul Rahman. 2011. ‘A Framework to Analyse the Efficiency and Governance of Zakat Institutions’. Journal of Islamic Accounting and Business Research 2(1): 43–62.
Zakaria, Maheran. 2014. ‘The Influence of Human Needs in the Perspective of Maqasid Al-Syari’ah on Zakat Distribution Effectiveness’. Asian Social Science 10(3): 165–73.
Abdullah, Naziruddin, Mohd Mahyudi, Mohd Yusop, and Che Omar. 2012. ‘A Technical Note on The Derivation of Zakat Effectiveness Index. International Journal of Economics, Management and Accounting 1(1): 75–86.
Abusharba, Mohammed T, Iwan Triyuwono, Munawar Ismail, and Aulia F Rahman. 2013. ‘Determinants of Capital Adequacy Ratio (CAR) in Indonesian Islamic Commercial Banks’. Global Review of Accounting and Finance 4(1): 159–70.
Al-Ayubi, Solahuddin, Ascarya, and Bayu Taufiq Possumah. 2018. ‘Examining the Efficiency of Zakat Management: Indonesian Zakat Institutions Experiences’. International Journal of Zakat 3(1): 37–55. https://ijazbaznas.com/index.php/journal/article/view/66.
Al, Irfan Syauqi Beik et. 2014. ‘Towards an Establishment of an Efficient and Sound Zakat System’. Working Group of Zakat Core Princples: 0–43.
Alam Choudhury, Masudul, and Sofyan Syafri Harahap. 2008. ‘Interrelationship between Zakat, Islamic Bank and the Economy: A Theoretical Exploration’. Managerial Finance 34(9): 610–17.
Aziz, M Nusrate. 2016. ‘Islamic Social Business to Alleviate Poverty and Social Inequality’. International Journal of Social Economics 43(6): 573–92.
Azizah, Muharman Lubis and Anik Hanifatul. 2018. ‘Towards Achieving the Efficiency in Zakat Management System: Interaction Design for Optimization in Indonesia’. Communications in Computer and Information Science 886(January): vi. http://dx.doi.org/10.1007/978-981-13-1628-9_26.
Bahrini, Raéf. 2015. ‘Productivity of MENA Islamic Banks: A Bootstrapped Malmquist Index Approach’. International Journal of Islamic and Middle Eastern Finance and Management 8(4): 508–28.
Basir, Siti Arni et al. 2017. ‘Malaysian Islamic Quality Management System MS1900: An Implementation Steps at Malacca Zakat Center’. Humanomics 33(2): 239–54.
BAZNAS. 2017. Arsitektur Zakat Indonesia. ed. Cetakan 1. Jakarta: Pusat Kajian Strategis Badan Amil Zakat Nasional (BAZNAS).
BAZNAS, and BI. 2016. Consultative Document Core Principles for Effective Zakat Supervision May 2016.
Belkacem, Madi. 2015. ‘The Role of Islamic Banks in the Establishment of Social Responsibility within Islamic Countries’. Journal of Emerging Issues in Economics, Finance and Banking (JEIEFB) An Online International Research Journal 4(1): 1377–84.
Cokrohadisumarto, Widiyanto bin Mislan, Zaenudin Zaenudin, Bejo Santoso, and Siti Sumiati. 2019. ‘A Study of Indonesian Community’s Behaviour in Paying Zakat’. Journal of Islamic Marketing (59).
Djaghballou, Chams Eddine, Mohamed Djaghballou, Mousa Larbani, and Azhar Mohamad. 2018. ‘Efficiency and Productivity Performance of Zakat Funds in Algeria’. International Journal of Islamic and Middle Eastern Finance and Management 11(3): 474–94.
Farah Aida Ahmad Nadzri, RashidahAbdRahman, Normah Omar. 2012. ‘Zakat and Poverty Alleviation : Roles of Zakat Institutions in Malaysia’. International Journal of Art and Commerce 1(December): 61–72.
Hamid, Abdul, M. Shabri Abd. Majid, and Lilis Khairunnisah. 2017. ‘An Empirical Re-Examination of the Islamic Banking Performance in Indonesia’. International Journal of Academic Research in Economics and Management Sciences 6(2): 219–32.
Haq, M Ashraf Al, Norazlina Binti, and Abd Wahab. 2017. ‘Effective Zakah Distribution : Highlighting Few Issues and Gaps in Kedah , Malaysia’. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) 9(July): 259–88.
Hardianto, Dimas Satria, and Permata Wulandari. 2016. ‘Islamic Bank vs Conventional Bank: Intermediation, Fee Based Service Activity and Efficiency’. International Journal of Islamic and Middle Eastern Finance and Management 9(2): 296–311.
Ismail HJ Ahmad and Masturah Ma’in. 2014. ‘The Efficiency of Zakat Collection and Distribution: Evidence from Two Stage Analysis Ismail HJ Ahmad 1 and Masturah Ma’in 2’. Journal of Economic Cooperation and Development 3(35): 133–69.
Kamarudin, Fakarudin, Chiun Zack Hue, Fadzlan Sufian, and Nazratul Aina Mohamad Anwar. 2017. 33 Humanomics Does Productivity of Islamic Banks Endure Progress or Regress?: Empirical Evidence Using Data Envelopment Analysis Based Malmquist Productivity Index.
Kasri, Rahmatina Awaliah. 2012. ‘The Determinants of Islamic Banking Growth in Indonesia’. Journal of Islamic Economics, Banking and Finance 6(2): 41–64.
Lubis, Muharman, Arif Ridho Lubis, and Ahmad Almaarif. 2019. ‘Comparison of the Approach in the Zakat Management System’. Journal of Physics: Conference Series 1235(1).
Mubtadi, Novendi Arkham, and Dewi Susilowati. 2018. ‘Analysis of Governance and Efficiency on Zakat Distribution: Evidence From Indonesia’. International Journal of Zakat 3(2): 1–15.
Nafik, Muhamad, Hadi Ryandono, and Rofiul Wahyudi. 2018. Manajemen Bank Islam: Pendekatan Syariah Dan Praktik. Yogyakarta: UAD Press.
Nahar, Hairul Suhaimi. 2018. ‘Exploring Stakeholders’ Views on a Corporatized Zakat Institution’s Management Performance’. International Journal of Ethics and Systems 34(4): 608–31.
Norfitriani, Sri. 2016. ‘Analisis Efisiensi Dan Produktivitas Bank Syariah Di Indonesia Sebelum Dan Sesudah’. Jurnal Ekonomi Syariah Indonesia (Mi): 134–43.
———. 2016. ‘Analisis Efisiensi Dan Produktivitas Bank Syariah Di Indonesia Sebelum Dan Sesudah Spin Off’. Jurnal Ekonomi Syariah Indonesia 6(2): 134–43. http://ejournal.almaata.ac.id/index.php/JESI/article/view/430.
Nurasyiah, Aas, and Faqih Adam. 2019. ‘Efficiency and Productivity of Zakat Institution in Malaysia and Indonesia : The Comparative Study’. In INTERNATIONAL CONFERENCE OF ZAKAT,.
OJK. 2019. Statistik Perbankan Syariah Juli 2019. Jakarta.
Rahmat, Rahman Saleh, and Mohamad Soleh Nurzaman. 2019. ‘Assesment of Zakat Distribution: A Case Study on Zakat Community Development in Bringinsari Village, Sukorejo District, Kendal’. International Journal of Islamic and Middle Eastern Finance and Management 12(5): 743–66.
RI. 2008a. 151 UNDANG-UNDANG REPUBLIK INDONESIA. http://dx.doi.org/10.1016/j.biochi.2015.03.025%0Ahttp://dx.doi.org/10.1038/nature10402%0Ahttp://dx.doi.org/10.1038/nature21059%0Ahttp://journal.stainkudus.ac.id/index.php/equilibrium/article/view/1268/1127%0Ahttp://dx.doi.org/10.1038/nrmicro2577%0Ahttp://.
———. 2008b. 21 UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 21 TAHUN 2008 TENTANG PERBANKAN SYARIAH.
RI, OJK. 2016. Otoritas Jasa Keuangan Republik Indonesia.
Ridwan, Muhtadi, Nur Asnawi, and Sutikno. 2019. ‘Zakat Collection and Distribution System and Its Impact on the Economy of Indonesia’. Uncertain Supply Chain Management 7(4): 589–98.
Rifki Ismal. 2011. Islamic Banking in Indonesia: Lessons Learned.
Rochmah, Siti, and Norhayati Abdullah. 2011. ‘A Comparative Study of Financial Performance of Islamic Banks And Conventional Banks In Indonesia Siti Rochmah Ika Accounting Department Janabadra University 56 Tentara Rakyat Mataram Street , Yogyakarta 55231 Indonesia Tel : 62-27-455-2209 Norhayati Abdu’. International Journal of Business and Social Science 2(15): 199–208.
Salma SAIRALLY. 2006. ‘Social Banking’. Social Banking 2: 19–37.
Samargandi, Nahla et al. 2018. ‘Can Disclosure Practices and Stakeholder Management Influence Zakat Payers’ Trust? A Malaysian Evidence’. Business and Economic Horizons 14(4): 882–93.
Senadjki, Abdelhak. 2015. ‘An Empirical Study on the Influence of Islamic Values in Poverty Alleviation’. Journal of Islamic Accounting and Business Research 6(2): 19–21.
Siswantoro, Dodik. 2014. ‘Analysis of Islamic Bank’s Performance and Strategy After Spin-off as Islamic Full-Fledged Scheme in Indonesia’. Procedia - Social and Behavioral Sciences 164: 41–48.
Sukmana, Raditya. 2015. IRTI Working Paper Series Determinants of Non Performing Financing in Indonesian Islamic BanksSukmana, R. (2015) Determinants of Non Performing Financing in Indonesian Islamic Banks, IRTI Working Paper Series.
Usman, Nurodin, Lilik Andriyani, and Zulfikar Bagus Pambuko. 2019. ‘Productivity of Islamic Banks in Indonesia: Social Funds versus Financial Funds’. The Journal of Asian Finance, Economics and Business 6(3): 115–22.
Wahab, Norazlina Abd, and Abdul Rahim Abdul Rahman. 2011. ‘A Framework to Analyse the Efficiency and Governance of Zakat Institutions’. Journal of Islamic Accounting and Business Research 2(1): 43–62.
Zakaria, Maheran. 2014. ‘The Influence of Human Needs in the Perspective of Maqasid Al-Syari’ah on Zakat Distribution Effectiveness’. Asian Social Science 10(3): 165–73.
Published
2020-12-31
Section
Articles
