Main Article Content
Abstract
Purpose – This study evaluates the economic sectors of the Zakat Village Program by identifying the objectives, criteria, and risks.
Methodology – This study uses a qualitative Analytic Network Process (ANP) approach to determine the order of priorities and decision-making. Data were collected through interviews and questionnaires with expert respondents in the field of zakat utilization and empowerment.
Finding – This research shows that the village zakat program plays an important role in overcoming economic problems. However, experts believe that the aspect of determining activities is still considered low.
Implication – The findings of this study contribute to the enhancement of zakat village program planning, so that the objective components of the zakat village program can be expressed more clearly and in detail in the future.
Originality – This original study collected the views of experts in evaluating village zakat programs by confirming them through the geometric mean as a priority value for each objective, criteria, main criteria, and risk.
Keywords
Article Details
Copyright (c) 2024 Fitri Annisa Fitri, Efi Syarifuddin, Sarehan Sulong
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References
- Abashah, A., Samah, I. H. A., Saraih, U. N., Rashid, I. M. Abd., Ramlan, N., & Wan Nor Syafawati W. Muhammad Radzi. (2018). The impact of attitude and subjective norms towards zakat compliance behavior in Malaysia. International Journal of Engineering & Technology, 7, 171–174. https://doi.org/10.14419/ijet.v7i3.21.17155
- Abdel-Hameed Bashir, A.H. B. (2018). Reducing poverty and income inequalities: current approaches and Islamic perspective. Journal of King Abdulaziz University Islamic Economics, 31(1), 93–104. https://doi.org/10.4197/islec.31-1.5
- Asad Zaman, A. Z. (2018). An Islamic approach to inequality and poverty. Journal of King Abdulaziz University Islamic Economics, 31(1), 69–92. https://doi.org/10.4197/islec.31-1.4
- Ascarya. (2005). Analytic Network Process (ANP): Pendekatan baru studi kualitatif. Pusat Pendidikan dan Studi Kebanksentralan, Bank Indonesia.
- Ascarya, A., & Masrifah, A. R. (2023). Developing maqasid index for Islamic CSR: The case of Ummah’s endowment fund in Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 16(4), 835–855. https://doi.org/10.1108/IMEFM-12-2021-0474
- Asnaini, Fatimah, Oktarina, F., & Novitasari, R. (2020). Kampung zakat: model pemberdayaan masyarakat bebasis ZISWaf dilengkapi dengan studi kasus di Sidomulyo Bengkulu (1st Ed.). Rajawali Press.
- Badan Amil Zakat Nasional. (2018). PERBAZNAS No 3 Tahun 2018 tentang pendistribusian dan pendayagunaan zakat. https://ppid.baznas.go.id/regulasi/regulasi-baznas
- Badan Amil Zakat Nasional (2019). Profil kampung zakat. https://drive.google.com/file/d/16S4MNAaicV_ECmx8dP3KgxbamzgtVFEj/view?usp=sharing
- Badan Amil Zakat Nasional. (2022). Laporan zakat dan pengentasan kemiskinan 2021. Direktorat Kajian Dan Pengembangan ZIS-DSKL BAZNAS. https://www.puskasbaznas.com/publications/published/officialnews/1678-laporan-zakat-dan-pengentasan-kemiskinan-2021
- Fadilah, S., Maemunah, M., & Hernawati, N. (2019). Community social empowerment in zakat community development. MIMBAR, 35(2), 471-480. https://doi.org/10.29313/mimbar.v35i2.5127
- Farikhatusholikhah, F., & Noviant, T. (2018). Implementation of the zakat village index to support a zakat community development program in Bedono village, Demak district. International Journal of Zakat, 3(3), 25–35. https://doi.org/10.37706/ijaz.v3i3.93
- Fauzi, M. F., & Huda, M. (2022). Peran zakat community development (ZCD) dalam memberdayakan ekonomi umat (Studi kasus pada masyarakat kampung Pegat Batumbuk Kabupaten Berau). Jurnal Ekonomi Syariah Mulawarman, 1(3). https://journal.feb.unmul.ac.id/index.php/JESM/article/view/10371/2175
- Herianingrum, S., Supriani, I., Sukmana, R., Effendie, E., Widiastuti, T., Fauzi, Q., & Shofawati, A. (2023). Zakat as an instrument of poverty reduction in Indonesia. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-11-2021-0307
- Isman, A. F., & Wahid, M. A. (2022). Pendayagunaan zakat pada masa pandemi Covid-19 dalam perspektif maqāṣid al-sharī’ah. Jurnal Ilmiah Ekonomi Islam, 8(3), 2709–2717. http://dx.doi.org/10.29040/jiei.v8i3.5800
- Javaid, S., & Al-Malkawi, H.-A. N. (2018). Corporate social responsibility and financial performance in Saudi Arabia evidence from zakat contribution. Managerial Finance, 44(6), 648–664. https://doi.org/10.1108/MF-12-2016-0366
- Jedidia, K. B., & Guerbouj, K. (2020). Effects of zakat on the economic growth in selected Islamic countries: empirical evidence. International Journal of Development Issues, 20(1). https://doi.org/10.1108/IJDI-05-2020-0100
- Kementerian Agama (2020). Kompilasi peraturan perundang-undangan zakat nasional. Direktorat Jendral Bimbingan Masyarakat Islam, Direktorat Pemberdayaan Zakat dan Wakaf. https://drive.google.com/file/d/1UiHcaEHR10yYCOhl4urydYm5MI1aG1OO/view?usp=drive_link
- Kementerian Agama (2022). Program kampung zakat: Pemberdayaan komunitas. https://docs.google.com/presentation/d/1evzdNVy48jLFsYoh3SFy0zmTWD5fcKW7/edit?usp=drive_link&ouid=106308230353689505934&rtpof=true&sd=true
- Lestari, E. D., & Tikawati. (2019). Analisis peran program zakat community development (ZCD) BAZNAS dalam mengurangi kemiskinan di Samarinda. Jurnal Ekonomi dan Bisnis Islam, 5(1), 59–73. https://doi.org/10.21093/at.v5i1.1303
- Mehilda, S., Meliyana, & Hendarsyah, D. (2021). Urgensi kualitas pelayanan distribusi zakat produktif terhadap kepuasan mustahiq. Jurnal Ekonomi Islam, 9(2). https://doi.org/10.24090/ej.v9i2.5273
- Nurhasanah, E., Nurzaman, M. S., & Wibisono, Y. (2019). The effectiveness of zakat utilization program based on integrated community development in West Bandung Regency (Case study of Assisted Village by Rumah Zakat). Advances in Economics, Business and Management Research, 101, 83-89. https://doi.org/10.2991/iconies-18.2019.16
- Rahmat, R. S., & Nurzaman, M. S. (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), 743–766. https://doi.org/10.1108/IMEFM-12-2018-0412
- Ramadhanti, F., & Riyadi, F. (2020). Peran Yatim Mandiri Kudus dalam meningkatkan kesejahteraan miskin melalui program kampung mandiri di Desa Cangkring Karanganyar. Demak. ZISWAF: Jurnal Zakat dan Wakaf, 8(2), 187-200. http://dx.doi.org/10.21043/ziswaf.v7i2.8677
- Ryandono, M. N. H., Widiastuti, T., Cahyono, E. F., Filianti, D., Qulub, A. S., & Mustofa, M. U. A. (2023). Efficiency of zakat institutions in Indonesia: Data envelopment analysis (DEA) vs free disposal hull (FDH) vs super-efficiency DEA. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-05-2021-0144
- Saaty, T. L. (2005). Theory and applications of the Analytic Network Process: decision making with benefits, opportunities, costs, and risks. RWS Publications.
- Saaty, T., & Vargas, L. G. (2006). Decision making with the Analytic Network Process. Economic, political, social, and technological applications with benefits, opportunities, costs and risks. RWS Publication, Pittsburgh.
- Sahidin, A. (2021). Pendayagunaan zakat dan wakaf untuk mencapai maqashid al-syari’ah. Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam, 14(2). https://doi.org/10.47411/al-awqaf.Vol14Iss2.148
- Sari, D. P., Astuti, W., & Dzulfikri, N. (2023). Peningkatan ekonomi mustahik zakat melalui program zakat community development (ZCD): Studi kasus di Desa Sulung, Kabupaten Sambas Kalimantan Barat. Al-Fiqh: Journal of Islamic Studies, 1(1), 37–44. https://doi.org/10.59996/al-fiqh.v1i1.98
- Susilawati, N., Sunarto, A., & Rohimin. (2019). Zakat community development program through a zakat village index approach. MADANIA, Jurnal Kajian Keislaman, 23(2). 191-202. http://dx.doi.org/10.29300/madania.v23i2.2627
- Syarifah, L. (2021). The utilization of zakat for improving economic growth in Indonesia (Case study at BAZNAS of Kendal Regency). Journal of Islamic Economics, Management, and Business, 3(1), 73–88. https://doi.org/10.21580/jiemb.2021.3.1.8948
- Tlemsani, I., Matthews, R., Ashmel, M., & Hashim, M. (2023). Revisiting zakat with a distribution of weighted Shapley value. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/IMEFM-11-2022-0430
- Wahyuningsih, S. (2020). Efektifitas zakat produktif terhadap pengentasan tingkat kemiskinan studi kasus BAZNAS Kab. Bengkalis. Jurnal Ilmiah Ekonomi Kita, 9(1), 44–53. https://doi.org/10.46367/iqtishaduna.v9i1.211
- Widiastuti, T., Cahyono, E. F., Zulaikha, S., Mawardi, I., & Mustofa, M. U. A. (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., Ningsih, S., Prasetyo, A., Mawardi, I., Herianingrum, S., Robani, A., Mustofa, M. U. A., & Hady, A. F. (2022). Developing an integrated model of Islamic social finance: Toward an effective governance framework. Heliyon. 8(3), e10383. https://doi.org/10.1016/j.heliyon.2022.e10383
- Zauro, N. A., Saad, R. A. J., & Sawandi, N. (2020). Enhancing socio-economic justice and financial inclusion in nigeria the role of zakat, sadaqah and qardhul hassan. Journal of Islamic Accounting and Business Research, 11(3), 555–572. https://doi.org/10.1108/JIABR-11-2016-0134
References
Abashah, A., Samah, I. H. A., Saraih, U. N., Rashid, I. M. Abd., Ramlan, N., & Wan Nor Syafawati W. Muhammad Radzi. (2018). The impact of attitude and subjective norms towards zakat compliance behavior in Malaysia. International Journal of Engineering & Technology, 7, 171–174. https://doi.org/10.14419/ijet.v7i3.21.17155
Abdel-Hameed Bashir, A.H. B. (2018). Reducing poverty and income inequalities: current approaches and Islamic perspective. Journal of King Abdulaziz University Islamic Economics, 31(1), 93–104. https://doi.org/10.4197/islec.31-1.5
Asad Zaman, A. Z. (2018). An Islamic approach to inequality and poverty. Journal of King Abdulaziz University Islamic Economics, 31(1), 69–92. https://doi.org/10.4197/islec.31-1.4
Ascarya. (2005). Analytic Network Process (ANP): Pendekatan baru studi kualitatif. Pusat Pendidikan dan Studi Kebanksentralan, Bank Indonesia.
Ascarya, A., & Masrifah, A. R. (2023). Developing maqasid index for Islamic CSR: The case of Ummah’s endowment fund in Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 16(4), 835–855. https://doi.org/10.1108/IMEFM-12-2021-0474
Asnaini, Fatimah, Oktarina, F., & Novitasari, R. (2020). Kampung zakat: model pemberdayaan masyarakat bebasis ZISWaf dilengkapi dengan studi kasus di Sidomulyo Bengkulu (1st Ed.). Rajawali Press.
Badan Amil Zakat Nasional. (2018). PERBAZNAS No 3 Tahun 2018 tentang pendistribusian dan pendayagunaan zakat. https://ppid.baznas.go.id/regulasi/regulasi-baznas
Badan Amil Zakat Nasional (2019). Profil kampung zakat. https://drive.google.com/file/d/16S4MNAaicV_ECmx8dP3KgxbamzgtVFEj/view?usp=sharing
Badan Amil Zakat Nasional. (2022). Laporan zakat dan pengentasan kemiskinan 2021. Direktorat Kajian Dan Pengembangan ZIS-DSKL BAZNAS. https://www.puskasbaznas.com/publications/published/officialnews/1678-laporan-zakat-dan-pengentasan-kemiskinan-2021
Fadilah, S., Maemunah, M., & Hernawati, N. (2019). Community social empowerment in zakat community development. MIMBAR, 35(2), 471-480. https://doi.org/10.29313/mimbar.v35i2.5127
Farikhatusholikhah, F., & Noviant, T. (2018). Implementation of the zakat village index to support a zakat community development program in Bedono village, Demak district. International Journal of Zakat, 3(3), 25–35. https://doi.org/10.37706/ijaz.v3i3.93
Fauzi, M. F., & Huda, M. (2022). Peran zakat community development (ZCD) dalam memberdayakan ekonomi umat (Studi kasus pada masyarakat kampung Pegat Batumbuk Kabupaten Berau). Jurnal Ekonomi Syariah Mulawarman, 1(3). https://journal.feb.unmul.ac.id/index.php/JESM/article/view/10371/2175
Herianingrum, S., Supriani, I., Sukmana, R., Effendie, E., Widiastuti, T., Fauzi, Q., & Shofawati, A. (2023). Zakat as an instrument of poverty reduction in Indonesia. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-11-2021-0307
Isman, A. F., & Wahid, M. A. (2022). Pendayagunaan zakat pada masa pandemi Covid-19 dalam perspektif maqāṣid al-sharī’ah. Jurnal Ilmiah Ekonomi Islam, 8(3), 2709–2717. http://dx.doi.org/10.29040/jiei.v8i3.5800
Javaid, S., & Al-Malkawi, H.-A. N. (2018). Corporate social responsibility and financial performance in Saudi Arabia evidence from zakat contribution. Managerial Finance, 44(6), 648–664. https://doi.org/10.1108/MF-12-2016-0366
Jedidia, K. B., & Guerbouj, K. (2020). Effects of zakat on the economic growth in selected Islamic countries: empirical evidence. International Journal of Development Issues, 20(1). https://doi.org/10.1108/IJDI-05-2020-0100
Kementerian Agama (2020). Kompilasi peraturan perundang-undangan zakat nasional. Direktorat Jendral Bimbingan Masyarakat Islam, Direktorat Pemberdayaan Zakat dan Wakaf. https://drive.google.com/file/d/1UiHcaEHR10yYCOhl4urydYm5MI1aG1OO/view?usp=drive_link
Kementerian Agama (2022). Program kampung zakat: Pemberdayaan komunitas. https://docs.google.com/presentation/d/1evzdNVy48jLFsYoh3SFy0zmTWD5fcKW7/edit?usp=drive_link&ouid=106308230353689505934&rtpof=true&sd=true
Lestari, E. D., & Tikawati. (2019). Analisis peran program zakat community development (ZCD) BAZNAS dalam mengurangi kemiskinan di Samarinda. Jurnal Ekonomi dan Bisnis Islam, 5(1), 59–73. https://doi.org/10.21093/at.v5i1.1303
Mehilda, S., Meliyana, & Hendarsyah, D. (2021). Urgensi kualitas pelayanan distribusi zakat produktif terhadap kepuasan mustahiq. Jurnal Ekonomi Islam, 9(2). https://doi.org/10.24090/ej.v9i2.5273
Nurhasanah, E., Nurzaman, M. S., & Wibisono, Y. (2019). The effectiveness of zakat utilization program based on integrated community development in West Bandung Regency (Case study of Assisted Village by Rumah Zakat). Advances in Economics, Business and Management Research, 101, 83-89. https://doi.org/10.2991/iconies-18.2019.16
Rahmat, R. S., & Nurzaman, M. S. (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), 743–766. https://doi.org/10.1108/IMEFM-12-2018-0412
Ramadhanti, F., & Riyadi, F. (2020). Peran Yatim Mandiri Kudus dalam meningkatkan kesejahteraan miskin melalui program kampung mandiri di Desa Cangkring Karanganyar. Demak. ZISWAF: Jurnal Zakat dan Wakaf, 8(2), 187-200. http://dx.doi.org/10.21043/ziswaf.v7i2.8677
Ryandono, M. N. H., Widiastuti, T., Cahyono, E. F., Filianti, D., Qulub, A. S., & Mustofa, M. U. A. (2023). Efficiency of zakat institutions in Indonesia: Data envelopment analysis (DEA) vs free disposal hull (FDH) vs super-efficiency DEA. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-05-2021-0144
Saaty, T. L. (2005). Theory and applications of the Analytic Network Process: decision making with benefits, opportunities, costs, and risks. RWS Publications.
Saaty, T., & Vargas, L. G. (2006). Decision making with the Analytic Network Process. Economic, political, social, and technological applications with benefits, opportunities, costs and risks. RWS Publication, Pittsburgh.
Sahidin, A. (2021). Pendayagunaan zakat dan wakaf untuk mencapai maqashid al-syari’ah. Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam, 14(2). https://doi.org/10.47411/al-awqaf.Vol14Iss2.148
Sari, D. P., Astuti, W., & Dzulfikri, N. (2023). Peningkatan ekonomi mustahik zakat melalui program zakat community development (ZCD): Studi kasus di Desa Sulung, Kabupaten Sambas Kalimantan Barat. Al-Fiqh: Journal of Islamic Studies, 1(1), 37–44. https://doi.org/10.59996/al-fiqh.v1i1.98
Susilawati, N., Sunarto, A., & Rohimin. (2019). Zakat community development program through a zakat village index approach. MADANIA, Jurnal Kajian Keislaman, 23(2). 191-202. http://dx.doi.org/10.29300/madania.v23i2.2627
Syarifah, L. (2021). The utilization of zakat for improving economic growth in Indonesia (Case study at BAZNAS of Kendal Regency). Journal of Islamic Economics, Management, and Business, 3(1), 73–88. https://doi.org/10.21580/jiemb.2021.3.1.8948
Tlemsani, I., Matthews, R., Ashmel, M., & Hashim, M. (2023). Revisiting zakat with a distribution of weighted Shapley value. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/IMEFM-11-2022-0430
Wahyuningsih, S. (2020). Efektifitas zakat produktif terhadap pengentasan tingkat kemiskinan studi kasus BAZNAS Kab. Bengkalis. Jurnal Ilmiah Ekonomi Kita, 9(1), 44–53. https://doi.org/10.46367/iqtishaduna.v9i1.211
Widiastuti, T., Cahyono, E. F., Zulaikha, S., Mawardi, I., & Mustofa, M. U. A. (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., Ningsih, S., Prasetyo, A., Mawardi, I., Herianingrum, S., Robani, A., Mustofa, M. U. A., & Hady, A. F. (2022). Developing an integrated model of Islamic social finance: Toward an effective governance framework. Heliyon. 8(3), e10383. https://doi.org/10.1016/j.heliyon.2022.e10383
Zauro, N. A., Saad, R. A. J., & Sawandi, N. (2020). Enhancing socio-economic justice and financial inclusion in nigeria the role of zakat, sadaqah and qardhul hassan. Journal of Islamic Accounting and Business Research, 11(3), 555–572. https://doi.org/10.1108/JIABR-11-2016-0134