The Effect of Zakat Payment on Finance Performance

Islam offers its own social, political, and economic approaches that, if applied, will contribute positively to poverty reduction and income inequality, and thus result in improved human capital and economic development. zakat means worshipping Allah by giving that which He has enjoined of various sorts of zakat to those that are entitled to them, consistent with the rules approved in Sharia. This study examines the socioeconomic impact of zakat on human capital and economic development. Data for the study was primary data drawn from Fagge, Nassarawa, Tarauni, and Kumbotso Local Government Areas, Kano, Nigeria. The collection of data was through interviews with one four hundred respondents using random sampling techniques. In the end, three hundred and eighty-eight respondents were reached. It, therefore, serves as 100% of the interview. The data were analyzed using simple percentage analysis. The findings of the study show that improved payment and appropriate distribution of zakat in Kano, Nigeria shall promote human capital development. Thus, the paper concludes that zakat has a direct effect on human capital and economic development. The study, therefore, recommends integrating zakat into the overall development strategy and strengthen zakat institutions.

The state Islamic religious authorities in Malaysia distribute zakat funds only to Muslims. In this situation, two questions arise: What about the non-Muslims who are poor and in-need? Are these groups of people not eligible for Zakat Funds? The current paper aims to analyse the distribution of zakat funds by state Islamic religious authorities in Malaysia to non-Muslims. The two aspects analysed were the practise of zakat fund distribution to non-Muslims during the times of the Prophet (PBUH), and the Rashidun Caliphate. In this aspect, the views of classical scholars were considered. The second aspect is the view of contemporary scholars in Malaysia regarding the distribution of zakat funds to non-Muslims. This aspect was argued in the interest of the current set up, as the distribution of zakat funds to non-Muslims must be seriously examined by the state Islamic religious authorities.

Positive achievement of zakat institutions in carrying out their duties as an organization is heavily influenced by the strategy of usage in latest technology. This statement is supported when we saw the dissemination of information, with variety of means of payment that may changes the traditional sytem to online and electronic system. Hence, this paper will highlights some background of development of zakat institutions especially PPZ, which preceded by an explanation of the duties and responsibilities of zakat institutions in Federal Territories of Malaysia. Then, this paper will describe status of current performance of PPZ websites then indentify some factors contributing improvement through analysis of the survey results. Some suggestions also will be featured. As we know, the process of websites development often face many difficulties that need to be addressed. Various important element should be discussed as to serve a useful input to webmaster also the institution itself so it will make the websites be more effective as per what religion of Islam hope.

Jika merujuk kepada Departemen Agama Republik Indonesia bahwa pengertian zakat profesi adalah zakat yang dikenakan kepada tiap usaha (kasab) pekerjaan atau keahlian (profesi) tertentu yang dilakukan secara sendiri ataupun bersama-sama yang dapat memberikan hasil atau keuntungan. Adapun jenis pekerjaan sebuah profesi yang dapat menghasilkan dan memperoleh keuntungan dapat diklasifikasikan menjadi dua begian, yang pertama adalah pekerjaaan yang dilakukan mengikut keahlian, seperti penghasilan seorang dokter, konsultan, insinyur, pengacara, dosen, guru, artis, dan sebagainya. Yang kedua adalah mereka yang memberikan jasa untuk orang lain, baik untuk lembaga pemerintah, perusahaan maupun perdagangan dengan mendapat gaji, upah, honorarium, dan lain-lain.

Zakat is the major source of Islamic revenue mobilization aiming at redistribution of wealth from the rich among the societies to the less privileged ones. In the Islamic traditions, zakat is collected upon acquiring certain amount of wealth and passing the five stipulated conditions for zakatabilty, and is given to certain category of people. In the early Islamic communities, zakat has played important roles in reducing poverty and establishing social welfare. Unfortunately, successive Muslim communities fail to administer zakat in a central body as it was the practice in the ancient Islamic era.  Recently, Many Muslim states and communities consider the institutionalization of zakat system under the auspices of law and constitution. This study aims to examine the practices of zakat distribution in Malaysia, Sudan and Kuwait the three countries are assumed the leading countries in cooperate zakat management. The study finds that both countries adopt zakat distribution system suitable for their environment and level of poverty. This study will help other Muslim states and communities in developing or improving the already existing zakat system.

Zakat merupakan salah satu instrumen kewangan dan sumber pembangunan ekonomi Islam. Zakat berpotensi mengurangkan jurang kemiskinan di samping mengukuhkan kedudukan ekonomi umat Islam setempat. Statistik menunjukkan peningkatan kutipan zakat berlaku di Wilayah Persekutuan Kuala Lumpur, Putrajaya dan Labuan. Melalui penelitian kepada statistik kutipan zakat di Wilayah Persekutuan, dapat dijangka angka kutipan zakat akan terus meningkat pada tahun-tahun berikutnya atas usahausaha dakwah yang telah dijalankan oleh institusi zakat. Tidak ketinggalan juga pelbagai perubahan dan perkembangan yang telah berlaku dalam aktiviti agihan zakat dibuktikan daripada pertumbuhan jumlah agihan dan aset yang dimiliki oleh badan bertanggungjawab. Pengenalan terhadap pelbagai bentuk dan skim-skim agihan zakat kepada masyarakat diharap dapat meningkatkan keyakinan pembayar untuk terus menunaikan kewajipan berzakat. Namun, institusi-institusi zakat ini tidak sunyi dari isu-isu semasa yang sentiasa menjadi kritikan oleh masyarakat. Lantas, kertas akan membincangkan usaha dan perlaksanaan operasi dari sudut kutipan dan agihan zakat berdasarkan pemerhatian serta menggariskan beberapa cadangan agar penambahbaikan yang lebih sesuai dan komprehensif dapat dilaksanakan. Antara cadangan-cadangan tersebut ialah mempergiatkan usaha kempen dan dakwah zakat, juga aktiviti zakat yang lebih memberi manfaat kepada para asnaf serta menyeluruh. Pandangan dan cadangan yang telah dikemukakan adalah bertujuan untuk membentuk pembangunan ekonomi yang baik bagi menjamin kemajuan dan kemakmuran sesebuah negara Islam.

Zakat is one of the financial instruments and resource of development to Muslim’s economy. Zakat have potential to reduce poverty while strengthening the economic position of local Muslims. Statistics show an increase zakat collection occurred in Federal Territory of Kuala Lumpur, Putrajaya and Labuan. Through examine on the statistics of zakat collected in Federal Territory, Malaysia we can expected the collection figures will continue to increase in subsequent years from efforts that have been undertaken by zakat institution. Various changes and developments also have occurred in the process of distribution zakat fund, proved by growth in the amount of distribution and assets owned by the responsible body. The introduction of a variety of shapes and zakat distribution schemes to the community is expected to boost the confidence of zakat payers to continue perform their obligations. However, these zakat institutions are not free from issues, which are often criticized by the public. Thus, the paper will discuss the operation and implementation of the collection and distribution of zakat based on observations and come out with some suggestions for improvement which are more suitable and can be implemented comprehensively. Among the suggestions is intensifying efforts to campaign and distributions activity must be more beneficial to the recipients as well as comprehensive. Comments and suggestions that have been presented are intended to create a favorable economic development in order to ensure the progress and prosperity of a nation of Islam.

Konsep hawaij asliyah telah diperbincangkan dengan mendalam para ulama silam. Ia dimulai dengan perbahasan mengenai zakat pendapatan sebagai mal
musfad. Berdasarkan penggunaan istilah antara had kifayah dan hawaij asliyah kajian mendapati wujudnya persamaan antara kedua-dua istilah ini. Namun perbezaannya ketara apabila para fuqaha menggunakan perkataan had kifayah merujuk status kedudukan kewangan penerima zakat. Mereka yang tergolong dalam kategori had kifayah berhak menerima zakat. Ada pun istilah hawaij asliyah yang digunakan fuqaha merujuk keperluan seseorang pembayar zakat. Beberapa keperluan pembayar zakat mesti diambil kira sebelum hartanya dihitung untuk menentu jumlah kewajipan zakat. Buku ini menghuraikan hasil kajian antara penggunaan dua istilah berkenaan iaitu penerima dan pengeluar zakat. Kajian yang terbabit iaitu melihat pada zaman silam adakah wujudnya item-item yang dibolehkan ditolak dari pendapatan seseorang sebelum ia membayar zakat. Satu lagi kajian keadaan semasa terutamanya golongan yang ‘makan gaji’ apakah yang perlu ditolak dan berapakah jumlahnya. Moga dapatan kajian ini boleh dijadikan sebagai panduan pengiraan zakat pendapatan

Pengurusan zakat di abad ke-21 bukan sahaja dilihat dari perspektif tuntutan agama, malah juga dari sudut pembangunan ekonomi dan sosial. Kecemerlangan institusi zakat dalam menjalankan tugas memungut zakat sedikit sebanyak dipengaruhi oleh strategi mereka dalam penggunaan laman web. Kertas ini membincangkan status semasa pengunaan laman web oleh beberapa institusi zakat negeri yang terpilih. Beberapa cadangan bagi menambahbaik sistem laman web turut diketengahkan. Secara umumnya, sesebuah laman web yang berkualiti dan diminati ramai pengunjung dinilai dari segi reka bentuk, maklumat yang disampaikan, kepantasan menjawab soalan dan nilai tambah yang menyumbang kepada keberkesanan pemasaran yang mana tidak lari dari apa yang perlu ada didalam laman web institusi zakat di Malaysia. Pelbagai elemen penting yang dibincangkan diharap dapat memberi input yang bermanfaat kepada pengurus-pengurus laman web atau orang berkepentingan bagi menjadikannya lebih kerap dikunjungi dan berkesan selari dengan tuntutan agama.

Zakat is among the most important systems bestowed for mankind in an Islamic order. Zakat’s functions, natures and structures are among the systems that lightened the beauty of Islam and its compassion towards establishing a sustainable development for mankind. Hence it becomes imperative to elucidate the basic tenets of Islam and to highlight zakat as basic institution of social order. Zakat is enshrined to serve two major purposes; it is among Islamic principles and ideology which makes it compulsory upon every able Muslim, and to play an active in social life of Muslim society. This study aims to examine the role of the zakat institution in creating a collective social security scheme for mutual help/sympathy among Muslim societies. the researcher employs qualitative method of research, reviewing the traditional and contemporary Islamic sources to also explicate the significance of zakat as an institution, elaborate impact of zakat on social life of Muslim society as it is the basic theme of the study. The studies is significant in creating awareness about zakat’s role among all sections of society particularly intellectual, elites and opinion leaders and to promote further research about the impact of zakat on social life of Muslim society so that zakat an institution is established in Muslim countries.

Kajian ini merupakan kajian tentang Tingkah Laku Asertif dan hubungannya dengan Kualiti Kehidupan Bekerja (KKB) dalam kalangan kakitangan institusi zakat di Malaysia. Objektif utama kajian ini adalah untuk mengenalpasti tahap asertif dan tahap kualiti kehidupan bekerja (KKB) dan mengkaji hubungan antara tingkah laku asertif dengan KKB dan dimensi-dimensi KKB. Data-data telah diperolehi daripada 108 orang kakitangan melalui borang soal-selidik. Borang soal-selidik yang dibina adalah berdasarkan lapan dimensi KKB yang dicadangkan oleh Walton (1973) Hasil kajian ini mendapati bahawa secara keseluruhan tahap tingkah laku asertif dan Kualiti Kehidupan Bekerja (KKB) adalah pada tahap yang sederhana. Secara keseluruhan, didapati Tingkah Laku Asertif mempunyai hubungan yang signifikan dengan KKB di mana nilai r bagi hipotesis ini adalah 0.567 manakala nilai p = 0.000. Hasil kajian ini juga mendapati bahawa hanya terdapat empat dimensi KKB sahaja daripada lapan dimensi yang mempunyai hubungan yang signifikan dengan Tingkah Laku Asertif iaitu pertama, pampasan yang mencukupi dan adil di mana ia mempunyai hubungan yang signifikan dengan tingkah laku asertif dengan nilai korelasi pearson r = 0.387 serta signifikan pada aras p= 0.002. Kedua, peluang kemajuan kerjaya untuk masa hadapan dan sekuriti kerja pula mempunyai hubungan yang signifikan dengan tingkahlaku asertif pada aras p = 0.000 dengan nilai korelasi r = 0.567. Ketiga, hak pekerja dengan nilai kolerasi pearson r = 0.212 dan p = 0.037. Manakala keempat, kehidupan bekerja berkait dengan kepentingan sosial dengan nilai kolerasi pearson  r = 0.226 dengan nilai p = 0.025.

Urusan zakat adalah tertakluk di bawah pentadbiran negeri-negeri (Majlis Agama Islam Negeri). Bagi menambahbaik pengurusan zakat, sesetengah MAIN telah menubuhkan institusi khusus untuk menjalankan tugas-tugas zakat mereka melalui pelaksanaan desentralisasi kuasa. Sejak itu, kutipan zakat terus meningkat dari tahun ke tahun. Namun begitu, desentralisasi kuasa tidak dilaksanakan di semua negeri. Maka atas sebab ini, timbul beberapa isu, antaranya perbezaan struktur pentadbiran zakat, isu keberkesanan kutipan, proses fatwa dan penyelidikan serta sistem pengurusan kutipan itu sendiri. Kajian ini bertujuan mengkaji konsep desentralisasi kuasa dalam organisasi pengurusan zakat di Malaysia, menerangkan perbezaan pengurusan zakat pendapatan di Malaysia dan menganalisis kesan desentralisasi kuasa ke atas organisasi pengurusan zakat pendapatan di Malaysia. Untuk mencapai objektif tersebut, kajian kualitatif dilakukan berdasarkan data-data perpustakaan dan temubual. Hasil kajian mendapati bahawa  amalan desentralisasi kuasa dalam organisasi pengurusan zakat memberi kelebihan berbanding negeri yang tidak mengamalkan desentralisasi kuasa terutamanya dalam aspek penyelidikan fatwa zakat, pengurusan sumber manusia dan pencapaian kutipan zakat Manakala dari sudut sistem kutipan zakat pendapatan, terdapat beberapa kelebihan kecil terutamanya dalam penyediaan saluran bayaran zakat berteknologi terkini. Secara umumnya kajian ini mencadangkan agar semua MAIN di Malaysia menjalankan desentralisasi kuasa di setiap organisasi pengurusan zakat ke arah membentuk kaedah pengurusan zakat yang lebih baik di negeri masing-masing.

This study was conducted to present the relationship between the privatization of zakat administration to human resource management. Data collection was done qualitatively through library research and interviews. The study population consisted of selected states. While the study sample is Johor, Perak, Selangor, Penang and the Federal Territory. Overall, the study proves that the implications of privatization in the administration of zakat provide several advantages compared to states that do not practice privatization. States that do not implement privatization are seen to have difficulty adding new staff and assigning permanent positions to contract staff. This makes it difficult to further expand zakat operations. For states that implement the privatization of zakat, they can determine their own operating travel activities. Each new staff application only needs to be approved at the internal management level of the company according to current needs, and if the management approves it then the company can advertise the vacancy into the mainstream media. This study also suggests that a more detailed study be done on the impact of privatization on the effectiveness and efficiency of zakat administration in Malaysia.

Secara umumnya, institusi zakat telah merangka pelbagai dasar dan program sebagai usaha memartabatkan syariat zakat dalam kalangan umat Islam. Salah satu usaha yang dilaksanakan adalah sistem perwakilan atau program wakālah. Sistem perwakilan pada awalnya hanyalah dalam urusan kutipan iaiitu menambah saluran pembayaran menerusi ejen-ejen yang dilantik sebagai wakil dengan balasan mendapat upah komisen. Perkembangan terkini menunjukkan telah wujud sistem perwakilan dalam agihan di mana masyarakat menjadi wakil bagi pihak institusi zakat untuk mengagihkan zakat sendiri kepada asnaf. Kajian ini akan cuba menganalisis sejauhmana system perwakilan ini memberi nilai tambah kepada system kutipan dan agihan sedia ada. Kajian ini akan memberikan tunpuan kepada beberapa negeri terpilih yang telah lama mengamalkan system perwakilan ini. Dapatan kajian ini diharap dapat memberikan gambaran ringkas adakah system perwakilan ini merupakan langkah strategik yang perlu diperluaskan oleh institusi zakat atau sebaliknya.

*The English translation for the title is not right.*

THE 3RD INTERNATIONAL ZAKAH CONFERENCE. 14 – 17, MAY 1990. 19 – 22, SHAWWAL 1410H. KUALA LUMPUR, MALAYSIA.
 All papers in this compilation was not written by me. In fact, I was not even involved in the conference
 This collection aims to ensure the existence of all of the papers which is a treasury of ZAKAT related readings.
 This collection also to circumvent all of the papers to be forgotten or lost in time.
 I hope that all of the papers provided benefits to all readers
 I can be contacted by email: muhsin.paizin@gmail.com

Rumah Zakat (RZ) mempunyai peran dalam menjaga stabilitas sistem keuangan nasional dalam sektor sosial melalui penyaluran dana ZIS (Zakat, Infaq, dan Shadaqah) yang dihimpun dari donatur dalam maupun luar negeri yang sasarannya yaitu golongan berpendapatan rendah sebagai pemberian dukungan kepada pemerintah dalam meningkatkan kesejahteraan masyarakat. Tujuan penelitian ini adalah untuk mengetahui peran pengelolaan dana ZIS melalui RZ dalam stabilitas sistem keuangan nasional. Jenis penelitian ini adalah penelitian kualitatif yang memahami fenomena tentang apa yang dialami oleh subjek penelitian misalnya perilaku, persepsi, motivasi, tindakan, secara holistik dan dengan cara deskripsi dalam bentuk kata-kata dan bahasa, pada suatu konteks khusus yang alamiah dan dengan memanfaatkan berbagai metode alamiah. Sumber data berasal dari data primer dan data sekunder. Hasil dari penelitian ini yaitu RZ sebagai lembaga filantropi mempunyai peran dalam menjaga stabilitas sistem keuangan nasional melalui dana ZIS yang dihimpun dari para donatur yang disalurkan dalam bentuk program pemberdayaan masyarakat. Pengelolaan dana ZIS yang efektif dan efisien serta sesuai syari'ah menambah jumlah dana ZIS dan penerima layanan manfaat melalui berbagai program. Realisasi dana ZIS ini mempengaruhi pertumbuhan ekonomi masyarakat yang membutuhkan dengan menciptakan SDM berkualitas dan religius melalui program bidang pendidikan, menekan pengeluaran dana penyembuhan penyakit melalui program layanan kesehatan gratis RZ bagi keluarga miskin, membangun masyarakat mandiri dan sejahtera melalui program kewirausahaan RZ, serta menciptakan lingkungan yang sehat dan bersih melalui program kelestarian lingkungan. Berbagai upaya tersebut sejalan dengan upaya pemerintah dalam mengembangkan pertumbuhan ekonomi sehingga stabilitas sistem keuangan nasional tetap terjaga.

Kata Kunci : pengelolaan zakat, ZIS, sistem keuangan, stabilitas sistem keuangan, Rumah Zakat, ekonomi.

One of zakat’s objectives is to keep the economic division in society to a minimum. It is to foster a just and equitable economic environment in society, in which the wealthy do not become excessively wealthy, and the poor do not become more destitute. Thus, implementing zakat on income is appropriate and consistent with efforts to accomplish this goal. In general, the management of zakat on income in Malaysia entails fatwas and the decisions they entail, and how they are implemented. This study used the historical method to present the backgrounds. The discussions show that zakat on income has been vigorously implemented in Malaysia. They began with the efforts necessary to enact it and end with its integration into the implementation system. Thus, it hopes to yields positive results in terms of zakat collection and can be used by the asnaf to improve their living standards.

Untuk pemafaatan dana zakat, Baznas Enrekang memiliki empat program unggulan, masing-masing meliputi, Enrekang Religi yang berakar pada peningkatan kualitas keagamaan, kaderisasi dai, dan program satu desa satu ulama bergelar doktor; Enrekang Sejahtera, dengan menyasar para mustahik yang terbagi menjadi dua, pertama, fakir dan miskin permanen akan mendapatkan tunjangan hidup layak, yang kedua mereka yang punya potensi untuk berusaha akan disediakan modal khusus tanpa bunga agar dapat mengembangkan usahanya tanpa tertindas oleh para lintah darat yang selama ini terus terjadi; Enrekang Cerdas, sebuah program yang akan memberikan bantuan pendidikan bagi mereka yang tidak mampu secara ekonomi namun memiliki keinginan tinggi untuk belajar. Program ini menyasar semua jenjang pendidikan, mulai dari SD hingga S1; Enrekang Sehat, berupa bantuan kesehatan bagi masyarakat Enrekang, termasuk melakukan kaderisasi dokter umum dan spesialis dengan mengirim bibit-bibit unggul untuk melanjutkan kuliah pada fakultas kedokteran agar setelah selesai kelak kembali mengabdi di tengah masyarakatnya. Buku ini menjadi panduan dalam pengelolaan zakat sekaligus penuntun dalam berzakat sesuai syariat.

Zakat system has played an important role in remodeling the socio-economic wellbeing of the early and contemporary Muslim generations. Recently, many Muslim countries and communities adopted the systematic zakat management in order to improve social welfare and help citizens observed their religious obligation by giving zakat. Despite the records of successes made by this countries, many studies considers changes in the concept of wealth of the contemporary age, and suggests that issues related to systems of zakat collection needs to be revisited. This paper aims at revisiting the traditional zakat collection systems with a view to accommodate contemporary views in respect to zakat collection. The paper revisits the criteria of zakatability of wealth, the nisab (rate), alhaul (paasage of a year), exempted properties from zakat, and conditions of ownership. On nisab, the paper explores issues arising on deductible expenses and conditions of growth and profitability. This paper employs a qualitative research method mainly using previous literature and analytical deductions of the researcher. The result of the paper indicates that zakat accommodates contemporary changes in the concept of wealth, and gives rooms for various interpretations that will help in facilitation of zakat collection.

Sepanjang lima tahun lepas menyaksikan peningkatan kutipan zakat di Wilayah Persekutuan Kuala Lumpur, Putrajaya dan Labuan. Ini dapat dibuktikan salah satu caranya dengan meneliti kepada statistik kutipan zakat di Wilayah Persekutuan dan dijangka angka kutipan tersebut akan terus meningkat pada tahun-tahun seterusnya. Justeru kertas ini akan menganalisa usaha-usaha dakwah yang telah dijalankan oleh institusi zakat yang berjaya menyumbang kepada pencapaian positif dan membanggakan. Hasil dari pemerhatian mendapati terdapat pelbagai faktor yang berkesan menyedarkan masyarakat kepentingan berzakat antaranya; pengurusan dan budaya cara korporat, kempen pelbagai jenis media, saluran pembayaran yang pelbagai dan sebagainya. Kertas juga akan memerhatikan sejauh mana tahap kefahaman umum masyarakat terhadap zakat hasil dari kajian terdahulu serta beberapa elemen yang boleh dipertimbang dan dilaksanakan oleh institusi zakat Wilayah Persekutuan ataupun institusi  zakat negeri-negeri di Malaysia.

Emas merupakan sejenis logam yang sangat berharga dan berguna. Sejarah telah membuktikan sepanjang ketamadunan awal Islam, emas merupakan medium utama selain perak bagi pertukaran (barter) dan alat transaksi bagi mendapatkan produk yang diperlukan. Emas juga ditempa dan dijadikan sebagai barang kemas wanita, perhiasan dan lambang kemegahan bagi pemiliknya. Mutakhir, emas mula mendapat tempat sebagai alat mendapatkan keuntungan pelaburan dengan pemilikan berbentuk jongkong, syiling dan akaun pelaburan serta sebagai alat penyimpanan nilai. Shari’ah menganggap emas adalah sumber kekayaan yang berkembang dan ia wajib dikenakan zakat apabila pemilikannya melebihi nisab. Walau bagaimanapun, pengiraan zakat terhadap emas mula berubah apabila niat pemilikannya berbeza contohnya, emas yang disimpan diwajibkan zakat apabila melebihi kadar nisab iaitu 85 gram, manakala emas perhiasan wanita pula hanya diwajibkan zakat apabila melebihi kadar uruf setempat. Lantas, institusi zakat di Malaysia mula menyusun pelbagai strategi mendapatkan formula pengiraan zakat yang terbaik terhadap kepelbagaian pemilikan emas. Kertas akan menganalisa proses pengiraan zakat terhadap sebahagian daripada kepelbagaian jenis aset emas yang kini telah diamalkan di beberapa Institusi Zakat di Malaysia.

Despite the high collection of Zakat fund, hardcore poverty among Muslims is still exist especially in rural area. The difficulties in the application process as compared to payment are also give bad impressions to Zakat institutions. This situation sparks public debate on how Zakat fund being managed by this institution. Why there are so many ways to pay Zakat and the process has been simplified years to years as compared to application process. Adding to this, Zakat information especially on the financial report sometimes is hardly accessible for public viewing. Thus this study explores the needs of Zakat institutions to disclose Zakat information. The aim is to show the importance of information disclosure to hinder public misconception towards the management of Zakat institutions. The data was gathered through various documents publish by Zakat institutions together with interview with key informants to explore why it is so difficult for some of the Zakat institutions to disclosed their information. Based on the observation completed in this study it is found that Zakat institutions do prepare the information especially financial statement but generally the information cannot be disclosed due to autocracy matters. This study reveals that there is a general misconception towards Zakat institutions

Everything has shifted online since the outbreak of the pandemic, from education to full-time jobs to health checkups. What's important to remember here is that the majority of our day-today activities increasingly include making payments online. Although e-payment and e-banking solutions have been available for some time now, the pandemic has effectively compelled a huge portion of the urban and rural populations to use them. This research study aims to find out how widely epayment and e-banking systems are used and how they affect the user experience. Researchers have often been drawn to digital payment systems since they are a relatively new concept (the first digital payment system was only established in the 1990s). Over time, researchers have attempted to characterize the value of digital payment systems and what they represented for modern ecommerce, consumer personal finance, and economies around the world. According to the literature analyzed from many articles and research papers, digital payment is significantly more convenient than traditional paper currency. There has been a lot of studies done on the problems with digital payment systems (such as serious security issues and inaccessibility to these systems owing to low internet penetration), which pushes developers to keep working on these systems for the purpose of safer and faster transactions. According to several studies, online payment technology can cut costs, increase the number of consumers for a firm, improve customer-company interaction, and improve the company's image. This necessitates businesses providing a frictionless payment experience to their customers. In this research paper, a large amount of secondary data, as well as primary data acquired via survey, was utilized to highlight the paper's aims, type, and, most importantly, to analyze and interpret the data in order to better address the problem statement. We've come to the conclusion that electronic payment solutions have a huge impact on client satisfaction. Customers are increasingly turning to e-payment systems as a result of the pandemic's regular lockdowns, which have limited access to banks and conventional ATMs. While making online payments, consumers look for offers, rewards, discounts, and other incentives, which distinguish them from cash on delivery payments. Businesses (large and small) should make sure that their customers have a variety of ways to pay for goods and services (debit cards, credit cards, digital wallets, UPI, prepaid cards).

Salah satu strategi Majlis Agama Islam Negeri (MAIN) untuk meningkatkan kutipan zakat menubuhkan sebuah Institusi Pengutan Zakat (IPZ). Sekiranya perbandingan antara negeri dibuat, Wilayah Persekutuan merupakan perintis pelaksanaanya bermula pada tahun 1991. Konsep ini kemudiannya menjadi contoh beberapa negeri seperti Selangor, Pahang, Melaka dan Negeri Sembilan. Tertubuhnya IPZ masing-masing, memberi impak positif ke atas pencapaian kutipan zakat. Secara umumnya, IPZ ditubuhkan untuk mencapai 3 objektif utama iaitu; i) Menjadi agensi pengutip zakat bagi pihak MAIN; ii) Menyampaikan dakwah berzakat kepada masyarakat; dan iii) Memastikan masyarakat muslim yang layak berzakat menunaikan zakat mereka. Makalah ini merupakan sebuah penilaian terhadap objektif-objektif sedia ada di sesetengah IPZ, beserta cadangan ringkas yang boleh dipertimbangkan IPZ itu sendiri. Diharap tulisan ini menjadi titik tolak penambahbaikan berterusan supaya IPZ terus
maju demi kebaikan ummah Islam di Malaysia.

Scopus research paper on the zakat was systematically analyzed using the VOSviewer bibliometric measurement. A total of 492 citation data was exported from Scopus on the query of zakat, and from the initial result, twelve journals were selected in the expanded query process. Science were selected in the query expansion and exported for data visualization in VOSviewer. Results from the journal query returned 492 documents specializing in research of zakat payment. Co-word or co-occurrence analysis was used to identify key themes, and potential future research direction was highlighted.

Zakat is enshrined by Allah on every Muslim who posses a certain amount of wealth over a certain periods of time, to be given to particular category of people. With all conditions governing the zakat systems, Muslims living during the era of Islamic revelation did not find it difficult to manage and distribute zakat as revealed. Traditionally, the prophet  Muhammad SAW normally  appoint his companions to collect zakat and submit to him for distribution, in some instances He assigns a zakat collector to collect and distribute it among the qualified people for zakat funds in the community the zakat received, this helps in establishing a prudent society full of love and free of poverty. However, the successive Islamic government are found neglecting the zakat institution, coupled with the unfotunate situations of colonialization of the Islamic countires, lead to almost total collapse of the zakat institution. Recently, many Muslim communities realised the impact of zakat in establishing social welafre and reducing poverty and established states own zakat institutions. Kano State of Nigeria being one among the Shariah compliant state established its zakat institution in 2003. This qualitattive study aims to chek the experiences and challenges faced by the Zakat and Hubusi commission Kano State, with a view to suggest the best practices suitable for adoption in the state.

This work is compilation without commentary of Hadith related to zakat and charity from Kitab Jami' At-Tirmizi written by Imam Abu' Isa Muhammad at-Tirmizi rahimahullah. All selected hadith is composed of hadith grade sahih.
I welcome any comment and thus can be forwarded to me at muhsin.paizin@gmail.com.

Pension is a system in which the
employer contributes savings for the
employee after his retirements, through
this system a very big amount of assets
are saved and invested, either by the
employee or the employer, pension helps
a lot of retirees to attain a sustainable
life after their work age. Pension system
is a new concept in the Islamic
economics timeline, but Muslim scholar
accepts it as permissible transactions, if
it is saved or invested in line with
shariah principles. Recently, scholars
have shown concern over the zakatabilty
of funds allocated in pension savings, to
help Muslims employers observe their
religious obligation. Zakat is a
compulsory alms ordained by Allah on
every Muslim who owns wealth or
property that meets the conditions of
zakatabilty, the conditions includes; the
ratio of amount in which zakat is paid
called (nisab), the passage of year
(al-haul), right of ownership, and free
from debts. It is clear that an employee
could meet these conditions under some
pension plans. This study discusses the
classifications of pension plans with a
view to find pension plans suitable
Islamic economic principles, and
suggests the appropriate ways of
investing pension funds using Islamic
investment portfolios. Finally the paper
recommends the establishment of Islamic
pension managers where it’s not
available and strengthening them to
cover all financial services offered by the
conventional pension managers and
investors. Doing this will help Muslims
achieved the joy of their pension funds
without falling under the temptations of
illegality.

In general, zakat institutions have formulated various policies and programs in an effort to uphold the zakat among Muslims. One of the efforts undertaken is the wakalah system. This study aims to explain the latest development of the wakalah system in zakat institutions, which initially was only in the matter of collection, which is to add payment channels through agents who are appointed as representatives in return for commission wages. Recent developments show that there is a wakalah system in distribution where the community becomes the representative on behalf of the zakat institution to distribute their own zakat to the asnaf. Nevertheless, there are limitations in the use of this concept term in zakat institutions, where the term wakalah is only used in the policy of refund of zakat money although originally the concept of wakalah can be applied in many other aspects. On this issue, this study chooses the views so the concept of wakalah in zakat management is not limited to the policy of return of zakat money, but also applies in other forms, where the wakalah system has been practiced in the existing collection and distribution system. The findings of this study are expected to give an idea that the concept of wakalah is a strategic step that needs to be expanded by zakat institutions or vice versa.

Sistem pengurusan zakat kebiasaannya dipertanggungjawabkan kepada para pemegang amanah untuk menguruskan penyimpanan dan pengaliran harta zakat. Khususnya di Malaysia, tugas amil zakat dilaksanakan oleh pemerintah negeri dibawah Majlis Agama Islam Negeri (MAIN). Bagi meningkatkan hasil kutipan zakat, sesetengah MAIN telah menubuhkan syarikat mengutip zakat sebagai langkah mengoptimumkan keberhasilan. Pihak pelaksana khususnya pemerintah pula sewajarnya membantu masyarakat dengan menyediakan kemudahan yang dapat menyokong pelaksanaan berzakat antaranya dari sudut proses penerimaan bayaran. Kajian ini akan melihat saluran-saluran bayaran yang telah disediakan dan menilai sejauh mana saluran tersebut mampu menjana keberhasilan kepada institusi zakat itu sendiri. Bagi menilai saluran-saluran ini, kajian akan merujuk organisasi yang berpengalaman dalam pengoperasian kutipan zakat iaitu PPZ dan LZS. Melihat kepada isu yang timbul, kajian ini akan menggariskan beberapa cadangan penambahbaikan berbentuk dasar untuk dipertimbangkan antaranya dari sudut penyelidikan, aktiviti promosi dan lain-lain.

Logam perak adalah sejenis logam yang berharga dan mempunyai banyak kegunaannya. Sejarah membuktikan sepanjang ketamadunan awal Islam sehinggalah ke zaman empayar Uthmaniyyah, perak merupakan antara medium utama bagi proses pertukaran dan alat transaksi bagi mendapatkan produk yang diperlukan. Kini perak bertukar kegunaannya daripada sebuah matawang kepada sejenis komoditi penting dalam sebahagian proses pembuatan produk. Islam telah mewajibkan zakat ke atas pemilikan logam perak sekiranya memenuhi syarat-syaratnya, dan institusi zakat di Malaysia seharusnya mengutip zakat perak sesuai dengan kehendak syarak. Zakat perak merupakan sejenis zakat yang seharusnya dipandang penting atas sebab peningkatan kutipannya dari tahun ke tahun, begitu juga timbul anggapan potensi yang besar dalam hasil kutipan zakat perak sekiranya melihat kepada situasi ekonomi dunia. Mutakhir, perak mula mendapat tempat sebagai alat pelaburan dengan pemilikan berbentuk jongkong, syiling dan akaun pelaburan (passbook) serta sebagai alat penyimpanan nilai. Kertas ini secara umumnya mencadangkan beberapa penambahbaikan antaranya mempersiapkan mekanisme bayaran zakat melalui fizikal perak, mempersiapkan prasarana dalam proses pembayaran zakat perak serta memperbanyakkan aktiviti promosi dan penyelidikan. Hal berkaitan zakat perak sangat wajar dibincangkan dan disampaikan kepada pelbagai pihak oleh kerana perbincangan mengenainya secara khusus agak sukar didapati dalam penulisan moden.

Abstract
Zakat is an Islamic mechanism that could help in establishing a social welfare and
ensuring love and peaceful co-existence among the Muslim societies. Kano is the most
popular Muslim state in Nigeria and has been affected by various socioeconomic
problems. Kano state Zakat and Hubusi commission established in 2003 is among the
various institutions established by the state to address these problems; however, many
studies suggest the need to learn from the best practices of zakat management adopted
by other Muslim communities to institutionalize the practices of zakat management in
Kano. Thus, this study aims to explore the practices of Zakat and Commission as the
official body charged with zakat collection, management, and distribution and to
suggest the best practice of zakat management for implementation in the state of Kano. The research adopted a qualitative method of study using interview and document
analysis. The selection of qualitative method helps the researcher identify various
methods of zakat management adopted by the people of Kano. The findings of this
study indicate that definitional misconceptions, disorganized management, and
ineffective methods of collection and distribution are the major issues affecting zakat
management in Kano. Finally, the contribution of the study comes in the development
of a model named Kano Zakat Principles (KZP) for adoption in Kano. KZP is presented
in five branches including; legal foundation, supervision, governance, intermediary
functions and sharia governance as models for management of zakat collection and
distribution in Kano state. The adoption of proposed KZP model can promote
systematic zakat management, good governance, and effective services, which will
complement the state’s effort to address various socioeconomic problems

The purpose of this study is to estimate potential zakah on business collection and to discover zakah gap from public listed companies (PLCs) segment. This quantitative cross-sectional study examines the zakah status of 817 Shariah compliant companies endorsed by Shariah Advisory Council of the Securities Commission (SC). Financial data is obtained through a census study from the latest annual report and another 705 annual reports were examined. This intensive study, based on the 30% largest shareholder report, reveals that 118 companies are considered 'owned' by more than 30 percent of individuals who are Muslim. The total zakah amount during the assessment of eligible companies was then used as the basis for determining 'zakah potential'. As a result, the total

Human resource management aims to ensure that the organization's people are used efficiently and effectively, and they can contribute to the achievement of organizational goals. Usually, human resources are considered an asset to the organization because it is the main pulse in an organization to move smoothly. This study stipulates that human resource management involves new staff appointment methods and staff service management methods in the zakat institutions studied. Overall, this study has proven that the privatization of the zakat administration gives some advantages over states that do not practice privatization. States that do not implement privatization are seen to have difficulty adding new staff and giving permanent positions to their staff. This makes it challenging to implement and further develop zakat operations. For other states that carry out privatization, they can determine their operational activities. Each new staff application only needs to be approved at the internal management level according to current needs, and if management approves it, then they can advertise vacancies in the mainstream media.

Perbankan Syariah merupakan representasi dari gelombang baru perusahaan yang mempunyai fungsi sosial sejajar pentingnya dengan mencari keuntungan (profit oriented). Salah satu fungsi sosial tersebut adalah zakat. Apabila perusahaan berorientasi pada zakat berarti sama halnya dengan berorientasi pada kinerja perusahaan secara keseluruhan, sebab untuk meningkatkan kemampuan zakat perusahaan harus terlebih dahulu meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap zakat perbankan syariah.
Jenis penelitian ini merupakan penelitian terapan. Variabel Independen yang digunakan adalah kinerja keuangan diproksi dengan Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Return on Asset (ROA) dan Biaya Operasional terhadap Pendapatan Operasional (BO/PO), variabel dependen berupa zakat perbankan syariah. Populasi dalam penelitian ini adalah perbankan syariah, baik Bank Umum Syariah (BUS) maupun Unit Usaha Syariah (UUS) di Indonesia. Metode penentuan sampel dengan metode purposive sampling, dan berdasarkan kriteria jumlah sampel yaitu tiga BUS dan dua UUS periode tahun 2007-2012. Data penelitian merupakan data sekunder berupa laporan tahunan dan laporan keuangan yang diperoleh masing-masing dari annual report. Pengujian hipotesis penelitian digunakan teknik analisis regresi dengan data panel dengan alat bantu aplikasi eviews versi 6.
Hasil penelitian menunjukkan bahwa: 1) Financing to Deposit Ratio (FDR) berpengaruh signifikan terhadap zakat, 2) Non Performing Financing (NPF) tidak berpengaruh signifikan terhadap zakat, 3) Return on Asset (ROA) tidak berpengaruh signifikan terhadap zakat, 4) Biaya Operasional terhadap Pendapatan Operasional (BO/PO) berpengaruh signifikan terhadap zakat.
Berdasarkan hasil penelitian menunjukkan bahwa kinerja keuangan memiliki pengaruh yang berbeda pada setiap rasio yang diwakili terhadap zakat perbankan syariah. Hal ini ditunjukkan oleh adanya pengaruh FDR dan BO/PO terhadap zakat perbankan syariah, sedangkan ROA dan NPF tidak berpengaruh terhadap zakat. Namun, variabel independen secara simultan berpengaruh signifikan terhadap variabel dependen.  Sehingga disimpulkan bahwa untuk mencapai kinerja perusahaan yang tinggi dibutuhkan kemampuan untuk meningkatkan zakat.

Kata Kunci: Perbankan syariah, Kinerja Keuangan, Zakat

Abstrak Kajian ini bertujuan untuk membentangkan analisis konseptual mengenai emas sebagai penanda aras nisab zakat dan kesannya terhadap masyarakat Islam di Malaysia. Secara umumnya, kewajipan membayar zakat diukur kepada nisab yang dikeluarkan oleh pihak berkuasa zakat setiap tahun. Namun, nisab zakat ini ditentukan oleh harga emas yang ditentukan berdasarkan permintaan dan penawaran harga pasaran dunia. Isu turun naik nisab ini telah dibangkitkan oleh para cendekiawan kontemporari, yang mana nisab zakat ini mempunyai kecenderungan untuk mengeksploitasi golongan miskin sebagai pembayar zakat. Hal ini bercanggah dengan peranan zakat yang seharusnya membantu golongan miskin. Secara teori, kajian ini mendapati bahawa penanda aras nisab zakat berasaskan emas mempunyai kecenderungan untuk melibatkan golongan miskin sebagai penyumbang zakat. Ia bermaksud, nisab zakat yang rendah mempunyai signifikan yang positif terhadap golongan miskin untuk membayar zakat. Oleh itu, satu analisis diperlukan sebagai persediaan dan rujukan pihak berkuasa seperti institusi zakat dalam mengambil langkah yang sewajarnya dalam menangani isu ini yang kurang mendapat perhatian atau mungkin terlepas pandang.

This paper looks into the theory of Zakat as a charity obliged by Allah on every rich Muslim given to prescribed category of people at a prescribed time following the possession of certain prescribed wealth. In Islamic history, zakat has improved the lifes of many Muslim communities by reshaping their economic wellbeing especially among the eraly generations. The study looks into the reported setback that is faced by the Zakat system that leads to its partial collapse and the recent renaissance in the zakat system by many Muslim states and communities that bring about positive effects to the cotemporary Muslim communities, as observed by many scholars. This paper intends to review Zakat management and administration in Kano as one among the leading shariah compliant states in Nigeria and examine the entire system of Zakat administration in Kano. To achieve that, the paper reviews historical traditions of Zakat administration; the impacts of Zakat on the contemporary Muslim societies and identifies the strength/weakness of the contemporary Zakat application systems. In order to achieve the development of systematic Zakat management and administration in Kano,

This study aimed at reviewing the contemporary systems of zakat collection, drawing insights from Islamic legal theories and
economic policies. The study is designed to address many questions regarding the permissibility or otherwise in respect to some
collection methods employed by zakat administrators. Thus, the study focuses on topics related to zakat collection including;
criteria for zakatability of wealth, the condition of the nisab, the condition of alhaul, condition of full right of ownership, and
exempted properties from zakat base. In a bid to find better systems of collection the study discusses issues arising regarding
nisab and deductible expenses, issues arising regarding alhaul, and the best methods of determining the nisab in line with
contemporary changes. This work considers both classical and contemporary views and practices of zakat collection.