Universitas Islam Negeri Syarif Hidayatullah Jakarta - Indonesia
ORCID: https://orcid.org/0000-0002-7358-8349
SCOPUS ID:
https://www.scopus.com/authid/detail.uri?authorId=57896475700
Mapping Zakat Potential at the City Level in Indonesia and Strategies for Optimizing Zakat Collection
Zakat, a core pillar of Islam, serves as an essential tool for wealth redistribution and socio-economic welfare. Despite Indonesia being home to the largest Muslim population globally, research on its zakat potential remains underdeveloped. This study aims to map the zakat potential across 510 cities and districts in Indonesia and propose strategies for optimizing zakat collection. Using the Indicators for Zakat Potential Mapping (IPPZ) framework developed by PUSKAS BAZNAS in 2019, secondary data from various official sources were aggregated to estimate zakat potential by province and zakat object. The results show that DKI Jakarta has the highest potential, totaling IDR 64.5 trillion, followed by East Java and West Java. Zakat on agricultural products, livestock, cash, corporate zakat, and professional income are the key contributors to this potential, with regional variations. The study's novelty lies in its detailed local-level zakat mapping, offering fresh insights into regional zakat potential. Additionally, it presents innovative strategies for enhancing zakat collection through decentralized efforts at the village, sub-district, and city levels, contributing to more effective zakat management and socio-economic development in Indonesia.
Keywords: Zakat Potential; Zakat Collection; Optimization Strategy; Socio-economic Welfare; Zakat Management
- Abdullah, N., Derus, A. M., & Al-Malkawi, H. A. N. (2015). The effectiveness of zakat in alleviating poverty and inequalities a measurement using a newly developed technique. Humanomics, 31(3), 314–329. https://doi.org/10.1108/H-02-2014-0016
- Al-Syarbini, M. al K. (1994). Mughni al Muhtaj : Ila Ma’rifati Ma’ani Al Fadz Al Manhaj. Dar al Kutub al Ilmiyah.
- Ali, I., & Hatta, Z. A. (2014). Zakat as a poverty reduction mechanism among the muslim community: Case study of Bangladesh, Malaysia, and Indonesia. Asian Social Work and Policy Review, 8(1), 59–70. https://doi.org/10.1111/aswp.12025
- Arkham Mubtadi, N., & Susilowati, D. (2018). Analysis of Governance and Efficiency on Zakat Distribution: Evidence From Indonesia. International Journal of Zakat, 3(2), 1–15. https://doi.org/10.37706/ijaz.v3i2.74
- Asfarina, M., Ascarya, & Beik, I. S. (2019). Classical and Contemporary Fiqh Approaches To Re-Estimating the Zakat Potential in Indonesia. Journal of Islamic Monetary Economics and Finance, 5(2), 387–418. https://doi.org/10.21098/jimf.v5i2.1068
- Athoillah, M. A. (2018). The Zakat Effect on Economic Growth, Unemployment, and Poverty in the Island of Java: Panel Data Analysis 2001-2012. Ekspansi, 10(2), 205–230.
- Ayuniyyah, Q., Pramanik, A. H., Saad, N. M., & Ariffin, M. I. (2018). Zakat for Poverty Alleviation and Income Inequality Reduction. Journal of Islamic Monetary Economics and Finance, 4(1), 85–100. https://doi.org/10.21098/jimf.v4i1.767
- Aziz, Y., Mansor, F., Waqar, S., & Haji Abdullah, L. (2020). The nexus between zakat and poverty reduction, is the effective utilization of zakat necessary for achieving SDGs: A multidimensional poverty index approach. Asian Social Work and Policy Review, 14(3), 235–247. https://doi.org/10.1111/aswp.12212
- Bayraktar, Ö., & Sencal, H. (2022). Evaluation of Zakat as a Public Finance Instrument: Examples of Malaysia and Indonesia. International Journal of Public Finance, 7(2), 429–446. https://doi.org/10.30927/ijpf.1089680
- BAZNAS. (2021). Renstra BAZNAS 2020-2025. BAZNAS.
- Ben Jedidia, K., & Guerbouj, K. (2021). Effects of zakat on the economic growth in selected Islamic countries: empirical evidence. International Journal of Development Issues, 20(1), 126–142. https://doi.org/10.1108/IJDI-05-2020-0100
- Bouanani, M., & Belhadj, B. (2019). Zakat and Poverty Alleviation in Tunisia Using the Fuzzy Approach. Journal of Quantitative Economics, 17(2), 421–432. https://doi.org/10.1007/s40953-019-00154-2
- BPS. (2020). Peternakan dalam Angka 2020.
- BPS. (2022). Berita Resmi Statistik No.21/03/Th.XXV, 1 Maret 2022. Luas Panen dan Produksi Padi di Indonesia2021 (Angka Tetap).
- Fahlefi, R. (2022). Model of Zakat Utilization Based on Local Geographical Potential in West Sumatra. Ziswaf: Jurnal Zakat Dan Wakaf, 9(1), 32. https://doi.org/10.21043/ziswaf.v9i1.14551
- Fauzia, A. S., Mulatsih, S., & Alexandi, F. (2021). Mapping the Potential of Zakat Collection Digitally in Indonesia. International Journal of Zakat, 6(3), 1–22. https://ijazbaznas.com/index.php/journal/article/view/355
- Fikri, A. A. H. S., Johari, F., Sholeh, M., Suprayitno, E., & Ngadiyono, N. (2021). Zakat As Tax Reduction: Study of Muslim Community Perception in Indonesia and Malaysia. JEBIS:Jurnal Ekonomi Dan Bisnis Islam, 7(2), 327–349. https://doi.org/10.20473/jebis.v7i2.29016
- Firdaus, M., Beik, I. S., Irawan, T., & Juanda, B. (2012). Economic estimation and determinations of Zakat potential in Indonesia. IRTI Working Paper Series, WP 1433-07(August), 1–74.
- Gümüş, N., Yardımcıoğlu, F., & ALTINTAŞ, N. (2019). the Role of Zakat Potential in Reducing Poverty in Turkey. International Journal of Islamic Economics and Finance Studies, 2, 90–110. https://doi.org/10.25272/ijisef.575488
- Hasan, Z. (2021). The Potential of Indonesian Zakat for Zakatnomics Improvement - Taxonomic Analysis Techniques. International Journal of Zakat, 6(3), 41–54. https://ijazbaznas.com/index.php/journal/article/view/275
- Herianingrum, S., Ernayani, R., Seto, H., Rayandono, M. N. H., & Fauzy, M. Q. (2020). The impact of zakat, education expenditure, and health expenditure towards poverty reduction. Systematic Reviews in Pharmacy, 11(12), 235–239. https://doi.org/10.31838/srp.2020.12.37
- Hoque, N., Khan, M. A., & Mohammad, K. D. (2015). Poverty alleviation by Zakah in a transitional economy: a small business entrepreneurial framework. Journal of Global Entrepreneurship Research, 5(1). https://doi.org/10.1186/s40497-015-0025-8
- Islamy, A., & Aninnas, A. (2020). Zakat and Tax Relations in Muslim Southeast Asian Countries (Comparative Study of Zakat and Tax Arrangements in Indonesia, Malaysia and Brunei Darussalam). Li Falah: Jurnal Studi Ekonomi Dan Bisnis Islam, 5(2), 102. https://doi.org/10.31332/lifalah.v5i2.2296
- Kashif, M., Faisal Jamal, K., & Abdur Rehman, M. (2016). The dynamics of Zakat donation experience among Muslims: a phenomenological inquiry. Journal of Islamic Accounting and Business Research, 9(1), 1–16. https://doi.org/10.1108/JIABR-01-2016-0006
- Khasandy, E. A., & Badrudin, R. (2019). The Influence of Zakat on Economic Growth and Welfare Society in Indonesia. Integrated Journal of Business and Economics, 3(1), 65. https://doi.org/10.33019/ijbe.v3i1.89
- Lahjouji, H., & Kahf, M. (2021). Poverty Alleviation Through Potential Zakat Collection. International Journal of Islamic Economics, 3(2), 164. https://doi.org/10.32332/ijie.v3i2.3509
- LPS. (2021). Simpanan Masyarakat Bulan Februari Stabil, LPS : Pelaku Ekonomi Sedang Meningkatkan Aktivitasnya. LPS. https://lps.go.id/simpanan-masyarakat-bulan-februari-stabil-lps-pelaku-ekonomi-sedang-meningkatkan-aktivitasnya/
- Majelis Ulama Indonesia. (2003). Fatwa Majelis Ulama Indonesia No 3 Tahun 2003 Tentang Zakat Penghasilan. Komisi Fatwa Majelis Ulama Indonesia.
- Mansor, N. A., Fatzel, F. H. M., Shamsudin, S. M., & Anwar, I. S. K. (2018). Zakat VS Taxation: An Overview of The Implementation in Malaysia. Islamic Management Development Conference 2018, 256–260.
- Mohamed, A. S. Bin, Ibrahim, A. A. Bin, Zaidi, N. S. B., & Kamaruzaman, M. N. Bin. (2019). Does Zakat Significantly Impact on Economic Growth in Selangor, Malaysia? International Journal of Academic Research in Business and Social Sciences, 9(6), 786–807. https://doi.org/10.6007/ijarbss/v9-i6/6033
- Mutamimah, M., Alifah, S., & Gunawan, G. (2017). Performance improvement of zakat organization through ICT based collaboration. International Conference on Accounting, Management and Economics (ICAME2017), 1–9.
- Nabi, M. G., Islam, M. A., Sarder, M. W., & Rahman, M. M. (2021). Estimation of zakat and its use as an effective tool for socio-economic development in Bangladesh. Thoughts on Economics, 31(1&2), 33–56.
- Powell, R. (2009). Zakat: drawing insights for legal theory and economic policy from Islamic jurisprudence. Seattle University School of Law Legal Paper Series, 7(43), 10–17. http://ssrn.com/abstract=1351024
- PUSKAS-BAZNAS. (2017). Panduan Praktis Menghitung Aset Zakat. PUSKAS BAZNAS.
- PUSKAS-BAZNAS. (2018). Fikih Zakat Perusahaan. PUSKAS BAZNAS.
- PUSKAS-BAZNAS. (2019). Indikator Pemetaan Potensi Zakat (IPPZ). PUSKAS BAZNAS. https://www.researchgate.net/publication/343039557
- PUSKAS-BAZNAS. (2020). Indonesia Zakat Outlook 2020. PUSKAS BAZNAS. www.baznas.go.id;www.puskasbaznas.com
- Qardhawi, Y. (1991). Hukum Zakat. Lentera.
- Rini, R., Fatimah, F., & Purwanti, A. (2020). Zakat and poverty: An Indonesian experience. International Journal of Innovation, Creativity and Change, 10(11), 759–770. https://www.ijicc.net/images/vol10iss11/101150_Rini_2020_E_R.pdf
- Riyadi, A. H., Abdullahi, A., Abdukad, S., Saif, M., Takow, H. A., & Sharofiddin, A. (2021). the Effect of Utilizing Zakat Fund on Financing Production To Achieving Social Welfare: in Indonesia As a Case Study. Journal of Islamic Finance, 10(1), 19–29.
- Ryandono, M. N. H., Qulub, A. S., Cahyono, E. F., Widiastuti, T., & Insani, T. D. (2022). THE EFFICIENCY OF ZAKAT INSTITUTIONS IN EMPOWERING UMMAH. Al-Qanatir: International Journal of Islamic Studies, 26(2).
- Saad, R. A. J., & Farouk, A. U. (2019). A comprehensive review of barriers to a functional Zakat system in Nigeria: What needs to be done? International Journal of Ethics and Systems, 35(1), 24–42. https://doi.org/10.1108/IJOES-06-2018-0090
- Sahroni, O., Suharsono, M., Setiawan, A., & Setiawan, A. (2018). Fikih Zakat Kontemporer. RajaGrafindo Persada.
- Sawmar, A. A., & Mohammed, M. O. (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance, 13(1), 136–154. https://doi.org/10.1108/IJIF-10-2018-0116
- Shaikh, S. A. (2016). Zakat Collectible in OIC Countries for Poverty Alleviation: A Primer on Empirical Estimation. International Journal of Zakat, 1(1), 17–35.
- Shaukat, B., & Zhu, Q. (2021). Finance and growth: Particular role of Zakat to levitate development in transition economies. International Journal of Finance and Economics, 26(1), 998–1017. https://doi.org/10.1002/ijfe.1832
- Shirazi, N. S. (2014). Integrating Zakat and Waqf into the Poverty Reduction Strategy of the IDB Member Countries. Islamic Economic Studies, 22(1), 79–108. https://doi.org/10.12816/0004131
- Suprayitno, E. (2020). The Impact of Zakat on Economic Growth in 5 State in Indonesia. International Journal of Islamic Banking and Finance Research, 4(1), 1–7. https://doi.org/10.46281/ijibfr.v4i1.470
- Widiastuti, T., Cahyono, E. F., Zulaikha, S., Mawardi, I., & Al Mustofa, M. U. (2021). Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech). Journal of Islamic Accounting and Business Research, 12(3), 301–319. https://doi.org/10.1108/JIABR-09-2020-0307
- Widiastuti, T., Mawardi, I., Zulaikha, S., Herianingrum, S., Robani, A., Al Mustofa, M. U., & Atiya, N. (2022). The nexus between Islamic social finance, quality of human resource, governance, and poverty. Heliyon, 8(12), e11885. https://doi.org/10.1016/j.heliyon.2022.e11885