Performance Analysis of Baznas Kotabaru Regency, South Borneo, Indonesia
Khalifah Muhamad Ali (a*), Nur Aditiya Lestari (a), Didin Hafidhuddin Maturidi (a), Miftahul Jannah (b), Salina Kassim (c)
a) Department of Islamic Economics, Faculty of Economics and Management, IPB University, Bogor, Indonesia
*khalifahma[at]apps.ipb.ac.id
b) Department of Landscape Architecture, Faculty of Agriculture, IPB University, Bogor, Indonesia
c) Institute of Islamic Banking and Finance, International Islamic University of Malaysia, Gombak, Malaysia
Abstract
Poverty and equality are two major problems of developing countries, including Indonesia. Zakat is one of the obligatory act in Islamic teaching, specifically the third of ‘Rukun Islam-. Zakat is the act of giving out certain amount of someone-s wealth that meets several conditions. Per 31 December 2015, the potential of zakat in Indonesia was recorded to be 286 trillion rupiahs, while the actual amount of collected zakat was recorded to be only 3.75 trilion rupiahs. This fact shows that zakat management has not been optimally done. The objective of this study is to assess and evaluate the performance of zakat management including the contribution of government, contribution of society, zakat institution performance, and the impact of zakat on the society-s prosperity in Kotabaru Regency, South Borneo. This study was done by using survey method through questionnaire-interview. Sampling technique that was used was purposive sampling method. The analysis tools that was used in this study was National Zakat Index (ZNI) with the Multi-Stage Weighted Index assessment method. The result of the study showed that zakat management performance in Kotabaru Regency, South Borneo was considered to be good with the index value 0.66.
Keywords: National Zakat Index (ZNI), poverty, zakat management performance
Topic: Islamic Philantrophy