A Framework to Evaluate the Performance of Zakat Institutions - A Case Study on Zakat Institutions in Yogyakarta, Indonesia

Nur Azizah Widyaningsih, Mohamad Soleh Nurzaman, Nurul Huda

2017

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.

Paper Citation

in Harvard Style

Widyaningsih N., Nurzaman M. and Huda N. (2017). A Framework to Evaluate the Performance of Zakat Institutions - A Case Study on Zakat Institutions in Yogyakarta, Indonesia.In 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP, ISBN 978-989-758-315-5, pages 26-32. DOI: 10.5220/0007076200260032

in Bibtex Style

@conference{iciebp17,
author={Nur Azizah Widyaningsih and Mohamad Soleh Nurzaman and Nurul Huda},
title={A Framework to Evaluate the Performance of Zakat Institutions - A Case Study on Zakat Institutions in Yogyakarta, Indonesia},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,},
year={2017},
pages={26-32},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007076200260032},
isbn={978-989-758-315-5},
}

in EndNote Style

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,
TI - A Framework to Evaluate the Performance of Zakat Institutions - A Case Study on Zakat Institutions in Yogyakarta, Indonesia
SN - 978-989-758-315-5
AU - Widyaningsih N.
AU - Nurzaman M.
AU - Huda N.
PY - 2017
SP - 26
EP - 32
DO - 10.5220/0007076200260032