Establishing Criteria for Zakat Collectors in the Management of Zakat Fitrah Funds

Authors

  • Muhammad Taufiq Zam Zami Universitas Islam Negeri Salatiga
  • Heni Satar Nurhaida Universitas Islam Negeri Salatiga

DOI:

https://doi.org/10.53639/ijssr.v6i1.291

Keywords:

Zakat Management , Amil Zakat, Zakat Fitrah, Salatiga, Islamic Finance

Abstract

This study examines the operational criteria for selecting and evaluating amil zakat in managing zakat fitrah funds in Salatiga City, Indonesia. It aims to identify challenges and propose reforms to enhance accountability and equitable distribution of zakat, supporting poverty alleviation. This research uses a qualitative field research design, data were collected via semi-structured interviews, observations, and document review in several mosques and UPZ units in Salatiga City. Content analysis identified key themes and examined selection criteria and administrative challenges with rigorous precision. The findings reveal that informal appointment practices and lack of standardized competency assessments undermine effective zakat management. Inconsistent distribution practices, seasonal collections, and reliance on ad hoc committees’ compromise transparency, reducing the socio-economic impact of zakat fitrah funds across community levels. The study’s results offer actionable recommendations for policymakers and zakat institutions. They are useful for enhancing governance in Islamic social finance, guiding reforms in zakat management, and improving equitable resource allocation in community development, religious studies, and socio-economic policy globally. The novelty, uniquely integrates traditional Islamic jurisprudence with modern administrative practices to develop a replicable framework for amil zakat selection. It advances current knowledge by addressing a critical gap in operational mechanisms, offering innovative insights into enhancing zakat management efficacy.

Downloads

Download data is not yet available.

References

Ahmad, Raja Adzrin Raja, Ahmad Marzuki Amiruddin Othman, and Muhammad Sufiyudin Salleh. “Assessing the Satisfaction Level of Zakat Recipients Towards Zakat Management.” Procedia Economics and Finance, International Accounting and Business Conference 2015, IABC 2015, 31 (January 1, 2015): 140–51. https://doi.org/10.1016/S2212-5671(15)01141-7.

Alim, Mohammad Nizarul. “Utilization and Accounting of Zakat for Productive Purposes in Indonesia: A Review.” In Procedia - Social and Behavioral Sciences, 211:232–36. Bali, Indonesia, 2015. https://doi.org/10.1016/j.sbspro.2015.11.028.

Astoni, Bambang Reza. “Kewenangan Pengangkatan Amil Zakat (Studi Perbandingan Fiqih dan Hukum Positif) [The Authority in Appointing Amil Zakat (A Comparative Study of Fiqh and Positive Law)].” Undergraduate Thesis, Universitas Islam Negeri Ar-Raniry, 2017.

Bazeley, Pat. Qualitative Data Analysis: Practical Strategies. SAGE Publications, 2020.

Creswell, John W, and Cheryl N Poth. Qualitative Inquiry and Research Design: Choosing among Five Approaches. SAGE Publications, 2016.

Dahlan, Dasrizal. “Pengembangan Makna Amil Zakat [The Development of the Meaning of Amil Zakat].” Al Imam: Jurnal Manajemen Dakwah, no. 0 (June 1, 2018): 46–60. https://doi.org/10.15548/jmd.v0i0.56.

Departemen Agama Republik Indonesia. Manajemen Pengelolaan Zakat [Zakat Management]. Jakarta: Departemen Agama Republik Indonesia, 2009.

Fahad, Qazi. “Role of Zakat to Alleviate Poverty and Self Sustainability: A Case Study of Bangladesh.” International Journal of Development Research 12 (July 28, 2022): 57397–404. https://doi.org/10.37118/ijdr.24817.07.2022.

Hafidhuddin, Didin. Zakat Dalam Perekonomian Modern [Zakat in the Modern Economy]. Jakarta: Gema Insani Press, 2002.

Hakim, Muhammad Lutfi. “Islamic Law and Society in Indonesia: Corporate Zakat Norms and Practices in Islamic Banks , by Alfitri.” Bijdragen Tot de Taal-, Land- En Volkenkunde / Journal of the Humanities and Social Sciences of Southeast Asia 179, no. 1 (March 21, 2023): 115–18. https://doi.org/10.1163/22134379-17901001.

Indonesia, Pemerintah Pusat. Peraturan Pemerintah (PP) Nomor 14 Tahun 2014 tentang Pelaksanaan Undang Undang Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat [Government Regulation (PP) Number 14 of 2014 on the Implementation of Law Number 23 of 2011 on Zakat Management], 14 PP § (2014). https://peraturan.bpk.go.id/Details/5451/pp-no-14-tahun-2014.

———. Undang-undang (UU) Nomor 23 Tahun 2011 tentang Pengelolaan Zakat [Law (UU) Number 23 of 2011 on Zakat Management], 23 UU § (2011). http://peraturan.bpk.go.id/Details/39267/uu-no-23tahun-2011.

Jahan, Samsad. “Zakat versus Taxation as Islamic Fiscal Policy Tool: Challenges and Way Forward.” International Journal of Islamic Economics 3, no. 01 (July 1, 2021): 37–46. https://doi.org/10.32332/ijie.v3i1.3129.

Jamaludin, Husna, Hengchao Zhang, Sharifah Nabilah Syed Salleh, and Zakaria Lacheheb. “Trust as the Engine of Change: A Conceptual Model for Trust Building in Zakat Institutions.” Journal of Islamic Accounting and Business Research ahead-of-print, no. ahead-of-print (February 17, 2025). https://doi.org/10.1108/JIABR-03-2024-0099.

Mahmud, Kazi Tanvir, M Kabir Hassan, Kazi Sohag, and Md Ferdous Alam. “Impact of Zakat in Alleviating Rural Poverty: A Case Study of Masjid Council for Community Advancement (MACCA) in Bangladesh.” In Access to Finance and Human Development—Essays on Zakah, Awqaf and Microfinance, edited by Hatem A. El-Karanshawy, Azmi Omar, Tariqullah Khan, Salman Syed Ali, Hylmun Izhar, Wijdan Tariq, Karim Ginena, and Bahnaz Al Quradaghi, 1:23–31. Doha, Qatar: Bloomsbury Qatar Foundation, 2015.

Majelis Ulama Indonesia (MUI). “Fatwa MUI No. 08 Tahun 2011 tentang Amil Zakat [MUI Fatwa No. 08 of 2011 on Amil Zakat].” Jakarta: Majelis Ulama Indonesia (MUI), 2011. https://mui.or.id/baca/fatwa/amil-zakat.

Malik, Bilal Ahmad. “Philanthropy in Practice: Role of Zakat in the Realization of Justice and Economic Growth.” International Journal of Zakat 1, no. 1 (November 16, 2016): 64–77. https://doi.org/10.37706/ijaz.v1i1.7.

Miah, Mohammad Ayub. “Exploring Effectiveness of Zakat for Poverty Alleviation: A Case Study of CZM Bangladesh.” In WZF International Conference Proceedings, 01:163–80. Jakarta: BAZNAS, 2017. https://drive.google.com/open?id=0BxIznR0vyxPNcGZKc0F6N2JJdFk.

Mongkito, Abdul Wahid, and Samdin Samdin. “The Role of Zakat in Poverty Alleviation and Farmer Welfare; the Theoretical Review.” Journal of Global Innovations in Agricultural Sciences, January 24, 2025, 285–96. https://doi.org/10.22194/JGIAS/25.1427.

Mukhlis, Ahmad, and Irfan Syauqi Beik. “Analisis Faktor-faktor yang Memengaruhi Tingkat Kepatuhan Membayar Zakat: Studi Kasus Kabupaten Bogor [Analysis of Factors Influencing Zakat Payment Compliance: A Case Study of Bogor Regency].” AL-MUZARA’AH 1, no. 1 (June 1, 2013): 83–106. https://doi.org/10.29244/jam.1.1.83-106.

Patton, Michael Quinn. Qualitative Research & Evaluation Methods. SAGE Publications, 2015.

Putusan Mahkamah Konstitusi Nomor 86/PUU-X/2012 [Constitutional Court Decision Number 86/PUU-X/2012], Mahkamah Konstitusi RI (Mahkamah Konstitusi Republik Indonesia 2013).

Qardawi, Yusuf, Salman Harun, Didin Hafidhuddin, and Hasanuddin. Hukum Zakat: Studi Komparatif Mengenai Status Dan Filsafat Zakat Berdasarkan Qur’an Dan Hadis [Zakat Law: A Comparative Study on the Status and Philosophy of Zakat Based on the Qur’an and Hadith]. 5th ed. Pustaka Litera AntarNusa and Mizan, 1999. https://cir.nii.ac.jp/crid/1130000798001373312.

Qazwini, Ahmad. “Studi Tata Kerja UPZ Masjid Dan Musola Dalam Pengelolaan Dan Pendistribusian Zakat Di Kecamatan Pahandut Kota Palangka Raya [Study of the Work Procedures of Mosque and Prayer Hall UPZ in the Management and Distribution of Zakat in Pahandut District, Palangka Raya City].” Master Thesis, Institut Islam Negeri Palangka Raya, 2018.

Rahman, Muhamad Firdaus Ab, Luqman Abdullah, and Nor Aini Ali. “Perbandingan Taksiran Zakat Pertanian Di Negeri-Negeri Terpilih Di Malaysia [The Comparative Assessment of Agricultural Zakah in Selected States in Malaysia].” Jurnal Syariah 23, no. 1 (January 1, 2015): 1–24. https://doi.org/10.22452/js.vol23no1.1.

Rasjid, Sulaiman. Fiqh Islam (Hukum Fiqh Islam) [Islamic Fiqh (Islamic Jurisprudence Law)]. Bandung: Sinar Baru Algensindo, 2017.

Salim, Kinan, Baharom Abdul Hamid, Ziyaad Mahomed, and Wiaam Hassan. “Zakat-Based Urban Farming: A Tool for Poverty Alleviation, Community Empowerment, Financial Inclusion, and Food Security.” Review of Islamic Social Finance and Entrepreneurship, March 27, 2024, 1–19. https://doi.org/10.20885/RISFE.vol3.iss1.art1.

Syakir, Muhammad Fahmi, Tastaftiyan Risfandy, and Irwan Trinugroho. “CEO’s Social Capital and Performance of Zakat Institutions: Cross-Country Evidence.” Journal of Behavioral and Experimental Finance 31 (September 1, 2021): 100521. https://doi.org/10.1016/j.jbef.2021.100521.

Zaki, Mohd. “Legalitas Lembaga Amil Zakat Dalam Hukum Islam Dan Perundang-Undangan Di Indonesia (Studi Kasus Baznas Kota Tangerang Selatan) [Legality of Amil Zakat Institutions in Islamic Law and Indonesian Legislation (Case Study of BAZNAS South Tangerang City)].” Undergraduate Thesis, Universitas Islam Negeri Syarif Hidayatullah, 2018.

Zakiy, Faris Shalahuddin, Falikhatun Falikhatun, and Najim Nur Fauziah. “Sharia Governance and Organizational Performance in Zakat Management Organization: Evidence from Indonesia.” Journal of Islamic Accounting and Business Research ahead-of-print, no. ahead-of-print (November 17, 2023). https://doi.org/10.1108/JIABR-06-2023-0188.

Published

2025-03-12

How to Cite

Zami, Muhammad Taufiq Zam, and Heni Satar Nurhaida. 2025. “Establishing Criteria for Zakat Collectors in the Management of Zakat Fitrah Funds”. International Journal of Social Science and Religion (IJSSR) 6 (1):21-36. https://doi.org/10.53639/ijssr.v6i1.291.

Issue

Section

Articles