Manajemen Pengelolaan Zakat

Siti Nur  Mahmudah; Nur  Syam; Fatmah Fatmah; Benny  Nur

doi:10.55216/publica.300

Manajemen Pengelolaan Zakat

Authors

Siti Nur Mahmudah

Nur Syam

Fatmah Fatmah

Benny Nur

DOI: https://doi.org/10.55216/publica.300

Keywords:

zakat, penghasilan, tokoh agama, sikap, Islam, kemiskinan, kolega, lembaga

Synopsis

Islam memiliki cara yang dapat dilakukan dalam menangani masalah kemiskinan, dengan saling berbagi kepada sesama manusia melalui perintah zakat. Menunaikan ibadah zakat adalah salah satu rukun Islam yang wajib dilaksanakan oleh setiap umat muslim, salah satunya yakni zakat penghasilan. Dalam Islam diajarkan bahwa melalui zakat dapat mengurangi angka kemiskinan dan kesenjangan sosial yang terjadi dalam masyarakat.

Buku ini akan membahas secara gamblang tentang zakat, mulai dari niat, syarat, rukun, hingga manajemen atau tata cara pengelolaan zakat, serta faktor-faktor yang mempengaruhi kepatuhan muzaki dalam menunaikan zakat penghasilan.

References

Ab Rahman, S M, M Zakaria, R Shaari, N A Nawi, dan N A Zain. “Perceived Corporate Credibility, Service Quality, Knowledge and Self-Efficacy with Business Zakat Compliance.” Journal of Islamic, Social, Economics and Development (JISED) 4, no. 21 (2019): 125–33.

Abdul Aziz, Abdullah, Abdul Kadir Mohd Rizuan, dan Zainal Abidin Zulkifli. “Factors influencing a business towards zakat payment in Malaysia.” International Journal of Science Commerce and Humanities 2, no. 3 (2014): 147–56.

Abdul Rahman, Rashidah, Aliyu Dahiru Muhammad, Selim Ahmed, dan Fouad Amin. “Micro-Entrepreneurs’ Intention to Use Islamic Micro-Investment Model (IMIM) in Bangladesh.” Humanomics 32, no. 2 (9 Mei 2016): 172–88. doi:10.1108/H-02-2016-0020.

Agoglia, Christopher P., Richard C. Hatfield, dan Tamara A. Lambert. “Audit team time reporting: An agency theory perspective.” Accounting, Organizations and Society 44 (2015): 1–14. doi:10.1016/j.aos.2015.03.005.

Ajzen. Attitudes, personality and behavior. Open University Press, 2005.

———. “The theory of planned behavior.” Organizational Behavior and Human Decision Processes 50, no. 2 (1991).

Ajzen, I. From Intentions to Action: A Theory of Planned Behavior. New York: Springer, 1985.

Al, Ram, Jaffri Saad, dan Roszaini Haniffa. “Journal of Islamic Accounting and Business Research Determinants of zakah (Islamic tax) compliance behavior.” Journal of Islamic Accounting and Business Research Jarita Duasa Journal of Islamic Accounting and Business Research Iss Journal of Islamic Accounting and Business Research Iss Journal of Islamic Accounting and Business Research 5, no. 2 (2014): 158–81.

Alfriani, Nindi Azizah, Achmad Fauzi, dan Mardi Mardi. “Analysis of Factors in Affecting Muzakki’S Interest in Paying Professional Zakat for Civil Servants At the Kanwil of the Ministry of Religion Dki Jakarta.” International Journal of Multidisciplinary Research and Literature 1, no. 5 (2022): 573–84. doi:10.53067/ijomral.v1i5.80.

Al-Qarâdhawȋ, Y. Fiqh al-Zakâh: Dirâsah Muqâranah Li Ahkâmihâ wa Falsafataha fȋ Dhaw al-Qurân wa al-Sunnah. al-Riâlah al-‘Âlamiyah, 2009.

Al-Qardhawi, Y.. Fiqh al Zakat: A Comparative Study of Zakah, Regulation and Philosophy in the Light of Qur’an and Sunnah. Disunting oleh Scientific Publishing Centre King Abdulaziz University, 2009.

Al-Qardhawi, Yusuf. Fiqh az-Zakah (Qiraah Muqaranah li ahkamiha wa falsafatiha fi dhou’al-Qur’an wa Sunnah. Beirut: Muassasah Arrisalah, 1973.

Al-Sharbini, Muhammad al-Khatib. Mughni al-Muhtaj ila Ma ‘rifah Ma ‘ani Alfaz al-Minhaj. Beirut: Dar Al-Fikr, 2003.

Al-Sijistani, Abu Daud. Sunan Abi Daud jilid 3. Beirut: Dar al-Fikr, 1994.

Amilahaq, Farikha, dan Nunung Ghoniyah. “Compliance Behavior Model of Paying Zakat on Income Through Zakat Management Organizations.” Share: Jurnal Ekonomi dan Keuangan Islam 8, no. 1 (2019): 114–41. doi:10.22373/share.v8i1.3655.

Andam, Abdullah Campong, dan Ahmad Zamri Osman. “Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines.” Journal of Islamic Accounting and Business Research 10, no. 4 (2019): 528–45. doi:10.1108/JIABR-08-2016-0097.

———. “Factors influencing intention to give zakat on employment income: Experience from Marawi City.” Journal of Islamic Accounting and Business Research, no. August (2016): 1–93.

Annahl, Muhammad Akbar Fadzkurrahman, Ali Chamani Al Anshory, dan Mahdiah Aulia. “Why Do Muzaki Pay Zakat Through Institutions? the Theory of Planned Behaviour Application.” Journal of Islamic Monetary Economics and Finance 7, no. 1 (2021): 203–26. doi:10.21098/jimf.v7i0.1313.

Asmalia, Sarah, Rahmatina Awaliah Kasri, dan Abdillah Ahsan. “Exploring the Potential of Zakah for Supporting Realization of Sustainable Development Goals (SDGs) in Indonesia.” International Journal of Zakat 3, no. 4 (31 Desember 2018): 51–69. doi:10.37706/ijaz.v3i4.106.

Ayuniyyah, Qurroh, Ataul Huq Pramanik, Norma Md. Saad, dan Muhammad Irwan Ariffin. “Zakat for Poverty Alleviation and Income Inequality Reduction.” Journal of Islamic Monetary Economics and Finance 4, no. 1 (2018): 85–100. doi:10.21098/jimf.v4i1.767.

Azam, M, M U Khalid, dan S Z Zia. “Board diversity and corporate social responsibility: the moderating role of Shariah compliance.” … The International Journal of Business in …, 2019. doi:10.1108/CG-01-2019-0022.

Azman, Farah Mastura Noor, dan Zainol Bidin. “Factors influencing zakat compliance behavior on saving.” International Journal of Business and Social Research 05, no. 01 (2015): 118–28. doi:10.18533/ijbsr.v5i1.688.

Badan Amil Zakat Nasional. “National zakat statistics 2019 | 1.” Puskas Baznas, 2019, 7–8.

———. Outlook zakat nasional 2020. Puskas Baznas, 2020.

“Badan Pusat Statistik.” Diakses 17 November 2023. https://www.bps.go.id/pressrelease/2020/07/15/1744/persentase-penduduk-miskin-maret-2020-naik-menjadi-9-78-persen.html.

Batubara, Z, F B Muhammad, D Hendarsyah, dan ... “Determinant Factors of Intention to Pay Zakat Profession Among Government Civil Servant.” … Journal of Zakat 8, no. 1 (2023): 77–94.

BAZNAS, dan root. “BAZNAS: Badan Amil Zakat Nasional.” Diakses 17 November 2023. https://baznas.go.id/keuangan.

Bukhari, Syed Faheem Hasan, Frances M. Woodside, Rumman Hassan, Ayesha Latif Shaikh, Saima Hussain, dan Waqas Mazhar. “Is religiosity an important consideration in Muslim consumer behavior: Exploratory study in the context of western imported food in Pakistan.” Journal of Islamic Marketing 10, no. 4 (2019): 1288–1307. doi:10.1108/JIMA-01-2018-0006.

Bulutoding*, Lince, Ambo Asse, Rahmawati Muin, dan Nur Rahmah sari. “Determinant Factors of Zakat Compliance Behavior of Muzakki: Evidence from Malaysia.” International Journal of Management and Humanities 4, no. 11 (2020): 35–40. doi:10.35940/ijmh.k1053.0741120.

Charag, Asif Hamid, Asif Iqbal Fazili, dan Irfan Bashir. “Determinants of Consumer’s Readiness to Adopt Islamic Banking in Kashmir.” Journal of Islamic Marketing 11, no. 5 (29 Juli 2019): 1125–54. doi:10.1108/JIMA-10-2018-0182.

Cokrohadisumarto, Widiyanto bin Mislan, Zaenudin Zaenudin, Bejo Santoso, dan Siti Sumiati. “A study of Indonesian community’s behaviour in paying zakat.” Journal of Islamic Marketing 11, no. 4 (2020): 961–76. doi:10.1108/JIMA-10-2018-0208.

Dahani, K, dan R Aboulaich. “Dynamic stochastic general equilibrium model for the Islamic economy.” Investment Management and Financial …, 2018.

Darwanto, Muhammad Irwin Muslimin &. “Studi Komparasi Pemikiran Ekonom Islam Syed Nawab Haider Naqvi dengan Yusuf Al-Qardhawi: Pandangan Dasar, Etika Ekonomi dan Peran Pemerintah.” Al-Kharaj: Jurnal Ekonomi, Keuangan dan Bisnis Syariah Vol. 4, No, no. 1 (2022): 2656–4351. doi:10.47467/alkharaj.v3i1.540.

Departemen Pendidikan Nasional. Kamus Besar Bahasa Indonesia Cetakan ke delapan Belas Edisi IV. Jakarta: Gramedia Pustaka Utama, 2014.

Farah Mastura Noor Azman, dan Zainol Bidin. “Factors influencing zakat compliance behavior on saving.” International Journal of Business and Social Research 05, no. 01 (2015): 118–28.

Farouk, Abubakar Umar, Kamil B Md Idris, dan Ram Aljaffri B Saad. “Predicting the Intention of Civil Servants to Pay Zakat.” International Journal of Innovative Knowledge Concepts 5, no. 7 (2017): 21–29.

Fatmah, dkk. Manajemen Pemasaran Digital Terkini (Perubahan Era Manajemen Pemasaran Kearah Digitalisasi). Jambi: PT. Sonpedia Publishing Indonesia, 2023. https://books.google.co.id/books?hl=id&lr=&id=ddmuEAAAQBAJ&oi=fnd&pg=PP1&ots=38x97KFNAS&sig=iLqwrAIHr-ckhVOPO2DmOcAOoFk&redir_esc=y#v=onepage&q&f=false.

Fatmah, Fatmah, dan Fitri Virdiany. “Pengaruh Kualitas Layanan dan Promosi Terhadap Preferensi Anggota Dalam Pengajuan Pembiayaan Mudharabah di KJKS BMT-MMU Cabang Sidogiri Pasuruan.” El-Qist: Journal of Islamic Economics and Business (JIEB) 4, no. 1 (25 April 2014): 735–62. doi:10.15642/elqist.2014.4.1.735-762.

Firdaus, Farah Arum. “The role of generation z through online platform in optimizing of zakat literacy and fundraising” 4, no. 1 (2023): 13–22.

Geni, Fadila Puti Lenggo, dan Dwi Resti Pratiwi. “Tantangan Optimalisasi Pengelolaan Zakat Dalam Pertumbuhan Ekonomi Berkualitas.” Buletin APBN 7 (t.t.).

Ghozali, I. Structural Equation Modeling: Metode Alternatif dengan Partial Least Squares (PLS). Semarang: Badan Penerbit Universitas Diponegoro, 2014.

Haji Othman, Yusuf, Mohd Sholeh Sheh Yusuff, dan Norhayati Abdullah. “A Critical Investigation of the Impact of Religiosity, Perception towards Facility, Service Quality, and Tax Rebate on Compliance Behavior of Income Zakat.” Journal of Contemporary … 27, no. 2 (2021): 6330–37. doi:10.47750/cibg.2021.27.02.621.

Haji-Othman, Yusuf, dan Wan Nazjmi Mohamed Fisol. “Islamic Religiosity, Attitude and Moral Obligation on Intention of Income Zakat Compliance: Evidence from Public Educators in Kedah.” Journal of Academic Research in Business … 7, no. 2 (2017): 726–37. doi:10.6007/IJARBSS/v7-i2/2680.

———. “Islamic Religiosity, Attitude and Moral Obligation on Intention of Income Zakat Compliance: Evidence from Public Educators in Kedah.” Journal of Academic Research in Business … 7, no. 2 (2017): 726–37. doi:10.6007/IJARBSS/v7-i2/2680.

Hakimi, Fifi, Tika Widiastuti, M. Ubaidillah Al-Mustofa, dan Rizqiyyah Al Husanaa’. “Positive Effect Of Attitude, Peer Influence, And Knowledge Zakat On Zakat Compliance Behavior: Update In Covid 19.” Journal of Islamic Economic Laws 4, no. 2 (2021): 1–16. doi:10.23917/jisel.v4i2.13859.

Hidayat, S E, S Samidi, dan A Nasution. “The Alignment And Misalignment of The Islamic Economics Curriculum With The Indonesian Government Policy.” Share: Jurnal Ekonomi dan …, 2021.

Indrijatiningrum, Mustikorini. “Zakat sebagai alternatif penggalangan dana masyarakat untuk pembangunan.” FE-UI, 2005.

Irfansyah, Moch., Moh. Romdlon Izzul Haq, Ziyanatun Nafisah, Erinda Kusuma Dayanti, dan Lilik Rahmawati. “Distribusi Zakat Untuk Kesejahteraan: Studi Pada LAZ Yatim Mandiri Surabaya.” PROFIT: Jurnal Kajian Ekonomi dan Perbankan Syariah 4, no. 1 (21 Agustus 2020). doi:10.33650/profit.v4i1.1218.

Ishak, M S I, dan N S M Nasir. “Maqasid Al-Shari’ah in Islamic Finance: Harmonizing Theory and Reality.” … Journal of Muamalat and Islamic Finance …, 2021.

Kashif, Muhammad, Anna Zarkada, dan Ramayah Thurasamy. “The Moderating Effect of Religiosity on Ethical Behavioural Intentions: An Application of the Extended Theory of Planned Behaviour to Pakistani Bank Employees.” Personnel Review 46, no. 2 (6 Maret 2017): 429–48. doi:10.1108/PR-10-2015-0256.

Khamis, F M, dan R AbRashid. “Service quality and customer’s satisfaction in Tanzania’s Islamic banks: A case study at People’s Bank of Zanzibar (PBZ).” Journal of Islamic Marketing, 2018.

Khamis, Mohd Rahim, Rohani Mohd, Arifin Md Salleh, dan Abdol Samad Nawi. “Do Religious Practices Influence Compliance Behaviour of Business Zakat among SMEs?” Journal of Emerging Economies and Islamic Research 2, no. 2 (2014): 25. doi:10.24191/jeeir.v2i2.9622.

Khan, Muhammad Akram. “An Evaluation of Zakah Control System in Pakistan.” Islamic Studies 32, no. 4 (1993): 413–31.

Kiconco, Rebecca Isabella, Waliya Gwokyalya, Arthur Sserwanga, dan Waswa Balunywa. “Tax Compliance Behaviour of Small Business Enterprises in Uganda.” Journal of Financial Crime 26, no. 4 (7 Oktober 2019): 1117–32. doi:10.1108/JFC-03-2018-0031.

Lo, May Chiun, dan T. Ramayah. “Dimensionality of Organizational Citizenship Behavior (OCB) in a Multicultural Society: The Case of Malaysia.” International Business Research 2, no. 1 (2009). doi:10.5539/ibr.v2n1p48.

Mahfudh, KHMA Sahal. Nuansa fiqh sosial. LKIS Pelangi Aksara, 2003.

Mat Nor, Fadilah, Teh Suhaila Tajuddin, Aza Shahnaz Azman, dan Maznah Jamaluddin. “Tahap Pengetahuan dan Ramalan Gelagat Petani terhadap Kepatuhan Pembayaran Zakat Tanaman: Satu Tinjauan di Daerah Sabak Bernam.” Jornal of Management and Muamalah 8, no. 1 (2018): 43–57.

Media, Kompas Cyber. “Potensi Zakat Triliunan Rupiah.” KOMPAS.com, 29 September 2008. https://nasional.kompas.com/read/2008/09/30/00185540/potensi.zakat.triliunan.rupiah.

Mislan, W bin, dan C Zaenudin. “Community Compliance Model in Paying Zakat An Empirical Approach.” Turkish Journal of Islamic Economics-Tujise 9, no. 2 (2022): 1–23. doi:10.26414/A1015.

Mokhtara, Siti Salwa Binti Sheikh, Anuar Shah Bin Bali Mahomeda, dan Haslinda Hashima. “The factors associated with Zakat compliance behaviour among employees.” International Journal of Economics and Management 12, no. Special Issue 2 (2018): 687–96.

Muhammad, Izlawanie. “Analysis of Zakat System in high-income Islamic countries.” The Journal of Muamalat and Islamic Finance Research, 2019, 1–11.

Muhammad, Mumuh, A Jajang W Mahri, Aas Nurasiyah, dan Ram Al Jaffri Saad. “Factors Predicting Zakat Compliance Behaviour in Indonesia.” International Journal of Zakat 7, no. 1 (2022): 47–62.

Mukhlis, Ahmad, dan Irfan Syauqi Beik. “Analisis Faktor-faktor yang Memengaruhi Tingkat Kepatuhan Membayar Zakat: Studi Kasus Kabupaten Bogor.” Al-Muzaraah 1, no. 1 (2013): 83–106. doi:10.29244/jam.1.1.83-106.

Musa, M A, M E Abd Sukor, M N Ismail, dan ... “Islamic business ethics and practices of Islamic banks: Perceptions of Islamic bank employees in Gulf cooperation countries and Malaysia.” Journal of Islamic …, 2020. doi:10.1108/JIABR-07-2016-0080.

Nugraheni, Nio Okta, dan Ahmad Mifdlol Muthohar. “Analisis Pengaruh Religiositas, Pendapatan, dan Sikap Terhadap Minat Membayar Zakat Masyarakat Muslim Kabupaten Semarang Dengan Pengetahuan Sebagai Variabel Moderating.” AT-TAWASSUTH: Jurnal Ekonomi Islam 6, no. 2 (2021): 169. doi:10.30829/ajei.v6i2.10080.

NW, 1615 L. St, Suite 800 Washington, dan DC 20036 USA202-419-4300 | Main202-857-8562 | Fax202-419-4372 | Media Inquiries. “Pew-Templeton Global Religious Futures Project - Research and Data from Pew Research Center.” Pew Research Center. Diakses 17 November 2023. https://www.pewresearch.org/topic/religion/religious-demographics/pew-templeton-global-religious-futures-project/.

Obaidullah, M. “Managing climate change: the role of Islamic finance.” IES journal Article, 2018.

Othman, Yusuf Haji-, Ibadurrahman Alwi, Mohd Sholeh Sheh Yusuff, dan Mohd Shahid Azim Mohd Saufi. “The Influence of Attitude, Subjective Norm, and Islamic Religiosity on Compliance Behavior of Income Zakat Among Educators.” International Journal of Academic Research in Business and Social Sciences 7, no. 11 (2017). doi:10.6007/ijarbss/v7-i11/3549.

Paulus Insap Santosa. Metode Penelitian Kuantitatif - Pengembangan Hipotesis dan Pengujiannya Menggunakan SMARTPLS. Yogyakarta: ANDI OFFSET, 2018.

Puti, Fadila, Lenggo Geni, dan Dwi Resti Pratiwi. “Tantangan Optimalisasi Pengelolaan Zakat dalam Pertumbuhan Ekonomi Berkualitas.” Buletin APBN VII, no. 2 (2022): 3–6.

Retnoningsih, Ana. Suharso, Kamus Besar Bahasa Indonesia. Semarang: CV. Widya Karya, 2006.