Authors:
Nur Azizah Widyaningsih
1
;
Mohamad Soleh Nurzaman
2
and
Nurul Huda
3
Affiliations:
1
Middle-East and Islam Postgraduate Program, University of Indonesia, Depok and Indonesia, Indonesia
;
2
Center of Islamic Economics and Business, University of Indonesia, Depok and Indonesia, Indonesia
;
3
Faculty of Economics Yarsi University and Middle-East and Islam Postgraduate Program, University of Indonesia, Depok and Indonesia, Indonesia
Keyword(s):
Zakat institutions, performance indicators, zakat management, National Zakat Index, performance measurement.
Abstract:
The objective of this paper is to implement a conceptual framework of National Zakat Index for evaluating the performance of zakat institution. National Zakat Index (NZI) acts as the standard measurement for assessing and evaluating the performance of national zakat including the role of government and public, zakat institutions, and the impact of zakat on the recipients (mustahik). National Zakat Index include two dimensions (i.e., the macro and micro dimensions). Micro dimension includes two indicators: the performance of zakat institutions and the impact of zakat on the mustahik. The indicator of the performance of zakat institutions includes four variables: collection, management, distribution, and reporting. This study will compare the performance of zakat institutions managed by the government and private zakat institutions. The data for this study obtained in the province of Daerah Istimewa Yogyakarta (DIY), Indonesia. Zakat institutions in Daerah Istimewa Yogyakarta that are
being examined are BAZNAS DIY and Rumah Zakat DIY. The result of this research show that the performance of BAZNAS DIY is better than the performance of Rumah Zakat DIY especially in the aspect of the collection.
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