bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Influence of the Implementation of Total Quality Management and the Implementation of Good Governance on the Muzakki Trust (Study on Amil Zakat Institution in Batam City)
Authors: Santoso Cahyo Budi , Gamal Ahmad 
Published: June 2020

Zakat becomes part of the obligations of Muslims who must be paid and given to those who are entitled to receive zakat. The distribution of zakat which is intended for the recipient and the amount of zakat is often not recorded accurately. There is a discrepancy between the amount of zakat and the number of recipients of zakat. Then a new breakthrough is needed through the implementation of toral quality management and the application of good governance so that it is expected that all incoming zakat and the number of recipients of zakat can be recorded.
This study aims to examine the effect of the implementation of total quality management and the role of good governance on muzakki trust (a study at the Amil Zakat Institute in Batam City). The population in this study is the number of residents of the city of Batam in 2017 amounted to 1,062,250 inhabitants. Determination of the sample using the formula Hair, et al (2010) so that the total sample is 100 respondents. Data analysis using multiple linear regression with SPSS 23.
The results of the study can be concluded that the implementation of total quality management has a significant positive effect on muzakki trust, the application of good governance has a significant negative effect on muzakki trust and the implementation of total quality management and the application of good governance simultaneously has a significant positive effect on muzakki trust.
Optimization of Masjid-Based Zakat Management: A Graduation Empowerment Approach
Authors: Wediawati Besse , Setiawati Rike , Gunawan Agung 
Published: June 2020

Research related to optimizing zakat management has been widely discussed, as well as masjid-based objects, but research related to optimizing zakat at masjid focusing on the application of graduation empowerment is still rarely found. This research initiated the concept of graduation empowerment in the Masjid-based zakat Management. Thus, the mustahik around the masjid can be managed systematically so that the graduation process into muzkki can be measured and effective. This article is a conceptual study through a literature review of selected articles that examine best practices both in microfinance and in social funds for the poor. Empowerment of graduations at the Masjid can be done effectively through: 1) The masjid has baitul maal and baitul tamwil (BMT) as divisions that manage the social funds of Masjid worshipers; 2) BMT builds a mustahik and muzakki database as a basis for making maps of community empowerment; 3) BMT designs graduation empowerment for mustahik through holistic intermediation; 4) professional managers; 5) partnerships with technical assistance providers; 6) program and reporting transparency
Keywords: Optimization, Masjid-Based, Zakat Management, Graduation empowerment, BMT
Preparedness Response of Indonesian Tax Offices Concerning the Zakat as a Taxable-Income Deduction
Authors: Siswantoro Dodik , Nurhayati Sri 
Published: June 2020

This paper aims to analyze the preparedness response of tax offices on the issue of the zakat as a taxable-income deduction. Act No. 17/2000, at the top level, and Government regulation No. 60/2010 supports this policy in detail. However, many people do not claim restitution regarding this policy. This paper uses primary data gathered from phone interviews. Seven tax offices, including service centers, were interviewed in March 2012. The paper provides evidence that each tax office had different responses, provided less information, and acted unsupportive on the issue. In addition, the process of restitution for tax claims is difficult and unfavorable from the zakat payer’s perspective. New tax regulations must be supported by clear information socialization and efficient tax restitution process from tax the office. Otherwise, it would not be effective as the benefits may be smaller than the effort.
Keywords: Zakat, tax office, response, Indonesia, preparedness
The Variables that Affect Compliance of Muslim Merchants for Zakat Maal in the District of Cianjur
Authors: Husen Sobana Dadang , Ahmad Husaeni Uus , Jamil Irpan , Saepudin Dadang 
Published: June 2020

The purpose of this study is to determine the variables that affect the level of compliance among Muslim merchants in the implementation of zakat maal. The quantitative method was used for the investigation and the results were compiled by multiple linear regression analysis. The total population enrolled in this study comprised 100 Muslim merchants. A non-probability sampling technique with this type of sampling was considered suitable for the purpose of this research that the sample collection purpose adapted to the purpose of research. Based on the results of multiple linear regression testing, it can be concluded that compliance zakat maal is affected by the variable level of education, level of income, commitment to Islamic rule, perceptions Zakat justice and transparency of zakat institution.
Keywords: Compliance; welfare; Muslim merchants; zakat institution; zakat maal
The Comparison between Consumption and Production-based Zakat Distribution Programs for Poverty Alleviation and Income Inequality Reduction
Authors: Ayuniyyah Qurroh , Huq Pramanik Ataul , Md Saad Norma , Irwan Ariffin Muhammad 
Published: June 2020

This study attempts to analyze the effect of consumption and production-based zakat distribution programs in eradicating poverty and reducing income inequality of the zakat beneficiaries by using the modification of the Center of Islamic Business and Economic Studies (abbreviated as CIBEST) model, Deciles method, Gini coefficient and Atkinson index. It takes the case study of 1,309 zakat beneficiaries managed by the National Zakat Board of Indonesia (abbreviated as BAZNAS) in three different cities and regencies including Bogor, Depok and Sukabumi. It suggests that the present zakat distribution programs conducted by BAZNAS can significantly alleviate poverty and reduce income inequality among zakat beneficiaries. It is observed that one year after receiving zakat programs, production-based programs have higher increase of the material and spiritual condition (represented by falah index) by 300 percentage points while households who obtained consumption-based programs rise by only 20 percentage points. It is also found that the Gini coefficient decreases by 0.017 points while Atkinson index falls by 0.042 points indicating that the income inequality among observed zakat beneficiaries are improved. This study has substantiated the role of zakat for poverty alleviation and income inequality reduction that can benefit development in general.
Keywords: Zakat Distribution Programs, Poverty, Income Inequality
Does Strategic Planning Matter in Enhancing Performance of Zakah Organization? Some Insights from Zakah Management in Indonesia
Authors: Awaliah Kasri Rahmatina , Iwani Surya Putri Niken 
Published: June 2020

The paper aims to explore strategic planning practices of zakah organizations in Indonesia and their impacts on the organizational performance. It uses qualitative research approach with semi-structured interviews and a quantitative approach based on financial data from the organizations. The study found several interesting findings. First, from mission statement analysis, different zakah organizations seem to have different idealized views and focus on achieving either particular organizational characteristics or organizational targets/outcomes. Second, the strategic planning processes tend to follow the “by-design” and the “by-flow” strategies which are implemented in all zakah agencies regardless of its type. However, it is notable that only the non-government zakah agencies were flexible enough to run programs based on recommendation of the zakah payers. Third, in terms of performance, it is found that corporate zakah agency has the highest collection capacity, while the private zakah agency has the highest distributional capacity. Based on the findings, it is suggested that the zakah organizations should focus on their targets/outcomes and properly design their programs. It is also argued that all zakah agency has formulated sound mission statements and it is reflected well in the organizational capacity. This implies that there is a positive relationship between strategic planning and organizational performance.

Keywords: Zakat, Strategic Management, Zakah organization
Examining the Efficiency of Zakat Management: Indonesian Zakat Institutions Experiences
Authors: Al-Ayubi Solahuddin , . Ascarya , Possumah Bayu Taufiq 
Published: June 2020

This study evaluates the efficiency of Indonesian Zakat Institutions (IZI), including technical, pure technical and scale efficiencies using a production approach. This study also examines the sources of inefficiency. By employing the Data Envelopment Analysis (DEA) technique, this study proposes a solution to improving the efficiency of IZI. The input variables of this study are the number of amil, the number of volunteers, the number of offices, socialization costs, personnel costs, and operational costs. The output variables of this study include the amount of zakat collected, the distribution of consumptive zakat, the distribution of productive zakat, the number of muzakki and the number of mustahiq. The results indicate that between 2010-2013 IZI Mass technical efficiency were higher than IZI Non-Mass on average. In 2014, IZI Non-Mass exceeded IZI Mass technical efficiency. IZI Mass pure technical efficiency had an upward trend during 2011-2013, but then declined during 2014-2016. However, IZI Non-Mass pure technical efficiency experienced an upward trend during 2011-2012, then slightly decreased in 2013. Although the efficiency increased in 2014-2015, there was a subsequent decrease in 2016. After a period of fluctuation during 2011-2013, the scale efficiency of IZI Mass decreased in 2014 and stabilized in 2015-2016. Similarly, IZI Non-Mass fluctuated during 2011-2012, then stabilizing until 2016. The increasing problems of IZI Mass and IZI Non-Mass are the socialization costs, the number of volunteers, the amount of zakat collected, and the distribution of consumptive zakat, which cumulatively reduces the intermediation function of zakat institutions. IZI must resolve these issues to ameliorate the efficiency of zakat institutions.

Keywords: Indonesian Zakat Institutions, Efficiency, Technical Efficiency
JEL Classification Code: L31, D61
The Performance and Efficiency of Zakat Institutions in Jambi
Authors: Retnowati Desi 
Published: June 2020

Zakat is the third pillar of Islam and has socio-economic impacts. In practice, zakat institutionshave limitations with regard totheir institutional and managerial aspects, which result in them not achiveing optimum performance and efficiency. This research aims to analyzethe performance and efficiency of zakat institutions in Jambi Province. This research measures the performance of zakat institutions through the institutional indicators of the National Zakat Index (NZI), and it measures theirefficiency using theData Envelopment Analysis (DEA) method. The samples used in this research are BAZNAS Jambi Province and LAZ RSIM. Based on the results of the performance analysis, BAZNAS Jambi hadan index value of 0.44, and LAZ RSIM hadan index value of 0.63,which classified the performance of the zakat institutionsas “fairly good”to“good.” Based on the results of the efficiency analysis, LAZ RSIM has reached the maximum level of 100% efficiency. BAZNAS Jambi Province is operating at56.1% efficiency. The average efficiency for the combined zakat institutions is 78.1%.

Keywords: performance, efficiency, national zakat index (NZI), data envelopment analysis (DEA)
Analysis of the Impact of Zakat, Infak, and Sadaqah Distribution on Poverty Alleviation Based on the CIBEST Model (Case Study: Jogokariyan Baitul Maal Mosque, Yogyakarta)
Authors: El Ayyubi Salahuddin , Eka Saputri Henni 
Published: June 2020

The Special Region of Yogyakarta is one of the provinces with a high incidenceof poverty onJava Island. The number of mosques and the increase of zakat funds, infak, and sadaqaheach year is not sufficientto reduce the number of those in poverty. If the mosque is able tomanage the zakat, infak, and sadaqahfunds well, it can be predicted that the mosque would reduce poverty and increase the welfare of the community. This study aims to analyze the impact of zakat, infak, and sadaqah distribution in reducing poverty based on the Center for Islamic Business and Economic Studies (CIBEST) model (case study: Jogokariyan Baitul Maal Mosque, Yogyakarta). The results of the study indicate that there is an increase in welfare and a decrease in material poverty, spiritual poverty, and absolute poverty, as seen from changes in the Islamic CIBEST’s poverty indexes formustahik households.
Keywords: CIBEST Model, Jogokariyan Mosque, Poverty, ZIS
Exploring the Potential of Zakah for Supporting Realization of Sustainable Development Goals (SDGs) in Indonesia
Authors: Asmalia Sarah , Awaliah Kasri Rahmatina , Ahsan Abdillah 
Published: June 2020

Sustainable Development Goals (SDGs) is a universal call to end poverty, protect the planet and ensure that all people enjoy peace and prosperity; goals which are strongly in line with the objective of Islam (maqasid al shariah). Despite of global acceptance of the concept, however, financing issues remain the biggest challenge for realizing the SDGs. Innovative financing through partnership with religious and other institutions, therefore, has been recommended. With this perspective, this study aims to explore the potential of zakah to support financing and realizing the goals in Indonesia. This is done by identifying factors that influence the intention of Muslims to pay zakah and exploring the SDGs’ clusters prioritized to be financed from the zakah funds. The study collected primary data from 304 respondents living in Greater Jakarta area of Indonesia and utilized the Theory of Planned Behaviors (TPB) approach to frame the intentions. It also used descriptive statistics and Structural Equation Modeling (SEM) to analyze the data. The findings suggest that three TPB variables, namely attitudes, subjective norms and behavioral control, have a positive influence on the Muslims’ intention to pay zakat. Additionally, attitudes are influenced by religiosity, knowledge and trust to zakah organizations. Furthermore, of the five objective clusters’ in the SDGs, the people cluster (which includes objectives such as poverty reduction, education and health improvement) received the highest priority in the perceptions of the Muslims regarding the use of zakah for financing SDGs. The findings highlight the potential of zakah in supporting achievement of SDGs in Indonesia, something that might be useful for government, NGOs, zakah organizations and other zakah stakeholders.
A Subjective Poverty Approach as an Alternative Measurement in Identifying the Poor and Needy
Authors: Othman Azhana , Mohd Noor Abd Halim , Abdul Rasool Mohamed Saladin 
Published: June 2020

Poverty can be measured directly (based on consumption) or indirectly (based on income). Both direct and indirect poverty measurement are called objective poverty measurement. Nonetheless, these indicators are not enough capture the multiple aspects of poverty. Therefore, the alternative measure of poverty is needed. Subjective poverty is an individual assessment of their own poverty status. The poor have their own understanding and interpretation of their socio-economic situation. Poverty could be analyzed in a more comprehensive and better dimension by combining objective and subjective measures in identifying the poor. The Millennium Development Goals Report (MDGR, 2015) designates that Malaysia has been successful eliminated objective poverty. Despite that, the issue of poverty still surfing especially the zakat authorities are experiencing increasing in the zakat applications categorized poor and needy each day. To avoid the situation where individuals are wrongly defined as poor or non-poor are to compile objective and subjective measures on poverty. The objectives of the study are to determine the criteria of subjective poor and to propose subjective poverty index (SPI) as an alternative poverty measurement. The empirical analysis was based of 507 zakat applicants of poor and needy in Melaka. The data was analysed using qualitative and quantitative methods in four phases of analysis. The findings confirmed that subjective poverty index (SPI) is an initial effort to explain poverty in the perspective of the poor.
Missing Items in Zakat Distribution: A Case in Kelantan, Malaysia
Authors: Mohd Ali Ahmad Fahme , Ibrahim Mohd Faisol , Ab Aziz Muhammad Ridhwan 
Published: June 2020

This study attempts to analyze missing items in current zakat distribution among the poor and needy zakat recipients in Kelantan. The study is motivated by few shortcomings of current zakat distribution as well as an increasing amount of expenditure annually on the two categories of zakat recipients, and yet the number of poor (fuqara) and needy (masakin) households is increasing. The current amount of zakat monthly distribution seems to raise some issues due to its weaknesses. This paper examines several missing elements in the current zakat distribution in Kelantan, Malaysia. The research was conducted through in-depth interviews with selected zakat recipients from a variety of socio-economic-cultural backgrounds in Kelantan, Malaysia. This study recommends that these items should be included in future zakat distribution in order to improve and strengthen the Muslims economy condition, and then, it would facilitate the poverty alleviation programs by the zakat department.
Keywords: Zakat Poverty Line, Had Kifayah, Poor and Needy, Kelantan, Malaysia
Zakat as a Pluridimensional Concept
Authors: Belabes Abderrazak 
Published: June 2020

The aim of this study is to highlight the need to think zakāt as a pluridimensional concept. It cannot be studied in depth without a thought that contextualizes, connects and globalizes everything that its existence implies for actors who do not perceive it in the same way. This approach allows to face the error, illusion, uncertainty and risk that may arise from the feeling of sufficiency, which purports to exhaust the real from a specific point of view, especially that which comes from the financialism that perceives zakāt as a constituent of social finance. Hence the need for an eminently collective effort of reflection to provide everyone to refine his peculiar thought and to apprehend the phenomenon as a whole which shows the zakat, in its deepest essence beyond the legal aspect, as a means to create or maintain the social link.
Key-words: Zakat, Methodology, Pluridimensional concept, FinancialismJEL Classification: B41, B55, G23, Z13
Zakat Management Information System: E-Service Quality and Its Impact on Zakat Collection in Indonesia
Authors: Swandaru Randi 
Published: June 2020

The purpose of this study is to examine the impact and the electronic service quality of the national zakat management information system (SIMBA) on the national zakat collection. This paper uses a multiple regression analysis in its explorative attempt to illustrate the impact of SIMBA implementation on zakat collection in Indonesia. It shows that SIMBA is positive and significantly impact the national zakat collection as well as the human development index that is used as a proxy for the human resource management quality of zakat institutions. Nonetheless, the population is negative and significant to the zakat collection as endemic poverty and reluctance to pay zakat are indicated as the reasons. Moreover, this study has succeeded in adapting and conducting an e-service quality survey to zakat information system realm. All the tests prove that the instrument in this study has a high degree of reliability and validity. The results show that some of the demographic factors significantly impact the perceived performance of SIMBA. Multiple regression analysis that is conducted in this study shows that e-service quality dimension is positive and significant towards SIMBA’ overall quality, perceived value, and loyalty intention. This study contributes to the zakat literature, especially in the impact of the national zakat information system, which is pivotal in enhancing zakat collection and poverty alleviation program funded by zakat.
New records and checklist of Chilocorini (Coleoptera: Coccinellidae) from China
Authors: Li Wenjing , Chen Bingxu , Huo Lizhi , Chen Xiaosheng , Wang Xingmin 
Published: June 2020

China is one of the countries with the greatest species diversity of Chilocorini (Coleoptera: Coccinellidae), including nearly forty-five percent of the known genera and fourteen percent of all described species in this tribe. Recently, we discovered three species previously not recorded in China.In this study, three speciesPriscibrumus uropygialis(Mulsant, 1853),Priscibrumus disjunctusCanepari, 1997 andBrumus octosignatus(Gebler, 1830) are documented for the first time in China.Brumus octosignatusis the first member of the genusBrumusMulsant, 1850 recorded in China. Detailed descriptions, illustrations and distributions of these three species are provided. A checklist of Chinese Chilocorini is also given.
Evaluation of the effectiveness of pharmacotherapy for brain and heart diseases by monitoring the effects of drugs
Authors: Kharina Valeriya I. , Berezhnova Tatiyana A. 
Published: June 2020

Introduction: The study aims at analyzing the possibility of using a method of monitoring the action of drugs in re­al-time to assess the effectiveness of pharmacotherapy for brain and heart lesions.
Materials and methods: To assess the effect of drugs in the experiment and in the clinic, the temperature difference between the biologically active point and the intact skin zone was recorded every second for 2 minutes. The work involved experimental and clinical parts. The experimental study was performed on 81 rabbits. In the experiment, the effect of Meldonium was evaluated when treating doxorubicin cardiomyopathy and the effect of Cortexin – when treat­ing experimental brain ischemia. The clinical testing of the method involved 10 healthy volunteers and 20 patients of both sexes, diagnosed with acute cerebrovascular events of the ischemic-stroke type.
Results and discussions: An increase of some indicators of differential thermometry of the biologically active point by 60% or more on the 7th day of the treatment concerning the values obtained before the treatment is indicative of a high probability of pronounced positive dynamics in the treatment of doxorubicin cardiomyopathy. If on the 7th day of the treatment, some indicators of differential thermometry of biologically active point С7 to exceed by 20% or more the similar indicators before the treatment, a high probability of pronounced positive dynamics in the treatment of ischemic stroke can be inferred.
Conclusion: A safe, non-invasive method for monitoring the effects of drugs in real-time, which does not require any special training of a doctor, has been developed.
“Extraordinary Conditions” and Experiments with Collaboration in “Zones of Social Abandonment”. Mental Health Care between Psychiatry and Prayer Camps in Rural Ghana
Authors: Draicchio Cecilia 
Published: June 2020

Cet article analyse les articulations entre psychiatrie et guérison religieuse en s’intéressant aux expériences ordinaires de personnes atteintes de troubles mentaux dans une région rurale du Sud-Ouest du Ghana. En observant les « conditions extraordinaires » de la folie (εzεlε) et les expériences de collaboration entre praticiens dans la région de Nzema, cet article démontre que certains facteurs matériels et socio-économiques souvent négligés jouent pourtant un rôle central. C’est en particulier le cas des chaînes de produits psycho-pharmaceutiques, des pratiques de commerce informel et des mécanismes d’abandon social.