The Evaluation of Zakat Development in Indonesia
A Case Study in Banten
Mohamad Soleh Nurzaman
1
, Wulandari Citra Aryani
2
, and Nurul Huda
2
1
Center of Islamic Economics and Business, University of Indonesia, Depok, Indonesia.
2
Middle-East and Islam Postgraduate Program, University of Indonesia, Depok, Indonesia
Keywords: Zakat development, Banten, BAZNAS, National Zakat Index (NZI).
Abstract: It is very rare to find a comprehensive evaluation of zakat development. Therefore, this research aims to
comprehensively evaluate the performance of zakat in Indonesia by using standard measurement instruments
of zakat, National Zakat Index (NZI). NZI comprehensively evaluates the performance of zakat in both Macro
which describes the support from government and society to contribute in building zakat and Micro which
observes the zakat institution in the process of collecting, managing, distributing, reporting, as well as the
impact of zakat towards the recipient (mustahik). This research which focuses on the evaluation of zakat was
conducted in Banten Province, with primary data obtained from questionnaires of 96 respondents who are the
zakat recipients (mustahik), 8 of the respondents are staffs, department heads, and the stakeholders of
BAZNAS in Banten Province. Then, the secondary data was obtained from BAZNAS in Banten from 2015
to 2016. The calculation method in this research utilizes Multhi Stage Weighted Index with the result from
0.00 to 1,00. The results of National Zakat Index (NZI) value is 0.69 which means the performance of
BAZNAS Banten Province good.
1 INTRODUCTION
Banten Province in Indonesia is currently considered
as one of the very potential regions to contribute to
Zakat Development in Indonesia. Banten is one of the
provinces which has an area of 9,160 km2, with 4
districts and 4 cities. In addition, Muslim becomes the
majority of the population in Banten province, which
is 9,730,513 people or about 92.55% of the total
population of 11,955,243 in 2015 (BPS, 2015). In
2015, BAZNAS Banten Province has been awarded
as the best regions in managing Zakat in Indonesia
(Pusat BAZNAS, 2015).
Table 2: The Collection of Zakat Funds in Banten Province.
No
Years
Zakat (IDR)
1
2012
1.596.529.282
2
2013
1.683.519.828
3
2014
2.293.478.782
4
2015
2.513.666.232
5
2016
3.216.533.369
Source: BAZNAS Banten, 2016
The collection of zakat funds in Banten Province
has increased fairly well each year. It can be seen in
Table 2, that in 2014 zakat collection increased by
26,59% from in 2013. Then, a relatively high increase
in zakat collection occurred in 2016 amounted to IDR
3.216.533.369. However, according to BAZNAS
Banten Province, the zakat obtained in 2016 is
considered not comparable with the number of
Muslim in Banten Province, which means that the
acquired zakat funds can still increase.
Zakat is one form of effort which is used to
empower the society who are less or not able in terms
of material aspect, so as to improve the welfare and
release the underprivileged from poverty in various
provinces.
Nurzaman, M., Aryani, W. and Huda, N.
The Evaluation of Zakat Development in Indonesia - A Case Study in Banten.
In Proceedings of the 1st International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP 2017) - Transforming Islamic Economy and Societies, pages 43-48
ISBN: 978-989-758-315-5
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
43

Figure 1: Number and Percentage of Poor People in Banten Province 2011-2016.
Source: BPS, 2017
From figure 1, it is can seen that the number of
poor people in Banten has descreased from 690.670
people or by 5,75% in 2015 to 658.11 thousand
people or 5,42% im March 2016. The decline
occourred due to several factors, one possible cause
is because of the empowement of zakat.
The problems based on zakat concern in Banten
Province becomes the background of this research.
Therefore, these area needs to be evaluated by using
a measuring instrument in order to provide a
comprehensive and accurate depiction of zakat
development. One of the measuring instruments
which can accurately measure zakat development is
the National Zakat Index (NZI).
NZI is a measuring instrument which refines some
of the previous zakat index measurement instruments.
This measurement instrument is not only used to
observe the development of zakat in form the impact
but also to measure how further the success of zakat
in improving the material and spiritual welfares of the
recipient of zakat, to measure the development of
zakat institution, and to measure the contribution
from the government and the society.
According to the background, it can be identified
the problem as follows: How is the performance of
zakat which is measured using the National Zakat
Index in 2016 in Banten Province?
2 RESEARCH METHODOLOGY
2.1 Research Model
The model in this research is adopted from the model
which has been made by the Team of Strategy Study
Center (Puskas) of Badan Amil Zakat Nasional
(BAZNAS) 2016 on National Zakat Index (NZI).
The depiction model in this research is seen as
follows:
Figure 2: Research Model.
National
Zakat Index
(IZN)
Banten
Province
Macro
Regulation
Government
Budget
Zakat
Institution
database
Total of official
Institution zakat,
muzakki, mustahik
Ratio individual
Muzakki with
households
Ratio corporate
muzakki with
business entities
Micro
Institution
Collection
Management
Distribution
Reporting
Impact of
Zakat
CIBEST
Modified HDI
Self-Reliance
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
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2.2 Types and Sources of Data
This is a quantitative research with data obtained
from primary data and secondary data. The primary
data is obtained from respondents who are the
recipient of zakat (mustahik) productive program by
collecting data in the form of questionnaires. The
secondary data is the data collected through literature
study and from Badan Amil Zakat Nasional,
BAZNAS, Banten Province, and the Central Bureau
of Statistics (BPS)
2.3 Data Calculation Method
The calculation model in this research uses the Multhi
Stage Weighted index. This method involves several
stages of weighting process which has several
systematic and gradual stages. The estimation of the
calculation index by BAZNAS PUSKAS (2016) is as
follows:
1. Calculate the index of each variable. The initial
stage to calculate NZI is to find the index value
of each variablesusing the formula calculation
formula as follows
Note:
I
i
= Index of i variable
S
i
= Actual score of the measurement of
variable
S
max
= Maximum score
S
min
= Minimum score
2. The next step is to multiply all the variables
which is incorporated into one indicator with
purpose is to generate an index on the indicator,
which are:
a. Agency data base
X
13
= 0.33X
131
+ 0.33X
132
+ 0.33X
133
(3,1)
Notes:
X
13
= Indicator Index of Zakat Institution
Database
X
131
= Variable Index of the Number of Zakat
Institution
X
132
= Variable Index of Individual Muzakki
toward the Number of Households
X
133
= Variable Index of theAgency Muzakki
toward the Number of Business Entity
b. Institutional
X
21
=0.30X
211
+0.20X
2112
+0.30X
213
+0.20X
214
(3,2)
Notes :
X
21
= Institutional Indicator Index
X
211
= Variable of Collection Index
c. The Impact of Zakat
X
22
= 0.40X
221
+ 0.40X
222
+ 0.20X
223
(3,3)
Notes:
X
22
= Zakat Impact Indicator Index
X
221
= CIBEST Variable Welfare Index
(material and spiritual)
X
222
= Education and Welfare Variables Index
(Modified IPM)
X
223
= Self-Reliant Variable Index
3. In this third stage, to obtain the index from
macro and micro dimension is as follows:
Macro Dimension
X
1
= 0.30X
11
+ 0.40X
12
+ 0.30X
13
(3,4)
Notes:
X
1
= Macro Dimension Index
X
11
= Regulation Indicator Index
X
12
= APBN Support Indicator Index
X
13
= Database Indicator of Zakat
Institution Index
Micro Dimension
X
2
= 0.40X
21
+ 0.60X
22
(3,5)
Notes:
X
2
= Macro Dimension Index
X
21
= Institutional Indicator Index
X
22
= Zakat Impact Indicator Index
4. The last stage is to multiply the obtained index
from each dimension with each value to
maintain NZI, which is:
NZI = 0.40X
1
+ 0.60X
2
(3,6)
Note:
NZI = National Zakat Index
X
1
= Macro dimension
X
2
= Micro dimension
The index value which is resulted in score range
0,00-1,00. If the index value is low, it means that the
condition of zakat performance in a particular region
is going worse. If the values is close to 1,00, it means
that the zakat performance is going better.
Table 3: Classification of Zakat Performance.
Source: PUSKAS BAZNAS 2016.
Score Range
Performance Condition
0.00-0.20
Not Good
0.21-0.40
Less Good
0.41-0.60
Fairly Good
0.61-0.80
Good
0.81-100
Very Good
The Evaluation of Zakat Development in Indonesia - A Case Study in Banten
45

3 RESULT AND DISCUSSION
3.1 Macro Dimension
There are three components indicators of the macro
dimension in calculating the National Zakat Index
(NZI) which are regulatory indicator, APBD support,
and zakat institution database. All the results are
provided in Table.4 , while the explanation of Macro
dimension is as follows.
Table 4: Macro Dimension Scoring.
Source: Primary and Secndary Data 2017.
The implementation of zakat in Banten province
can be observed through the Regional Regulation
(Perda) which regulates zakat. The table above shows
that the index value obtained from the regulation
indicator is 4 or 0.75 or fairly good. There are two
BAZNAS institutions which do not have the
regulation, which are BAZNAS located in Tangerang
City and South Tangerang City this is due to Amil
regional Zakat Agency (BAZDA), the previously
existing institutional zakat institution, was changed
into BAZNAS alongside with the governance
structure.
The next variabel is government budget which
observes how much funding from APBD (state
budget) which is allocated to zakat. In 2016, APBD
allocation for BAZNAS operations in each
district/city of Banten Province has been
implemented. Thus, it is given score 5 which means
that APBD support is available.
Meanwhile, the variable in the indicators of zakat
institutions illustrate the number of agency muzakki
and individual muzakki which has been paying zakat
to BAZNAS institutions compared to the number of
business entities and the number of households in
Banten Province.
On the variable number of official zakat
institutions, mustahik and muzakki get score 4 or
fairly good. This is because the average of BAZNAS
institution located in Banten Province have database
regarding number of official zakat instituition as well
as number of both individual or institutional muzakki
and mustahik.
The variable ratio of individual muzakki obtains
score 2 or less good; it is because public awareness in
paying zakat is still lacking. Therefore, if the number
of Muslim population in Banten Province is
compared with the amount of zakat funds obtained
today, it is still not balanced.
Furthermore, the variable ratio of the agency
muzakki towards the total number of business entities
in Banten Province is 1,78 percent and obtains score
2 or less good, which means that not many companies
pay zakat to BAZNAS institution in their respective
region. The index value of institution database
indicator is then like the following:
The calculation result of Macro index indicator
value is then obtained based on the formula:
X
1
= 0.30X
11
+0.40X
12
+0.30X
13
= 0.30(0.75)+0.40(1)+0.30(0.41)
= 0.748
The value of the macro index is 0.748, which
means that the performance of BAZNAS in Banten
Province according to macro dimension is included
into the good category, and the local government also
provides support for the sustainability of the
management of zakat development in each region.
Dimension
Indicator
Variable
Actual Condition
Score
Index
Performance
Macro
Regulation
(X
11
)
Regulation
The availability of state regulation
about zakat at province level at least
75% at district level in those province.
4
0.75
Fairly Good
Government
Budget
(X
12
)
Government
Budget
There is APBD support
5
1
Very Good
Zakat
Institution
database
(X
13
)
Number of
official zakat
institution
(X
131
)
The average of BAZNAS institution in
Banten Province has database
regarding the number of official zakat
institution
4
0.75
Fairly Good
Individual
muzakki ratio
(X
132
)
The ratio of individual muzakki toward
the number of regional household is
only 1,37 percent.
2
0.25
Less Good
Enterprise
muzaki ratio
(X
133
)
The ratio of agency muzakki toward
regional business is only 1,78 percent
2
0.25
Less Good
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
46

3.2 Micro Dimension
There are two components indicators of micro
dimension in calculating the National Zakat Index
(NZI), which are the institutional and the impact of
zakat indicators. In the institutional Indicator, it is
explained the collection, management, distribution,
and reporting variables of BAZNAS. Meanwhile, the
zakat impact indicator measures the impact of zakat
by using three variable models, which are the impact
of zakat measured based on material and spiritual
welfare or CIBEST Model (Beik and Arsiyanti,
2016), education and health or Modified HDI
(Nurzaman,2010) and Self-Reliance.
Table 6. Micro Dimension Scoring.
Source: Primary and Secondary Data 2017.
The variable of zakat fund collection in Banten
Province from 2015-2016 experienced growth by
65,75 percent and obtained score 5 or very good. The
increase in the collection of Zakat fund this year can
be seen in Table 1.3. The management variables
obtained score 4 with index value 0.75, which means
that the zakat management is considered as good.
This is because the average of BAZNAS in Banten
District/ City only has zakat management SOP,
strategic planning, and annual work program.
Then, the distribution variable also obtained index
values 0.75 or score 4, which means that in terms of
distribution BAZNAS is considered as good. This is
because BAZNAS is able to channel zakat fund to
mustahik with Allocation to Collection Ratio (ACR)
88.30 percent. In reporting variable, it is scored 3 or
good enough. This is because the average of
BAZNAS institution has the audited financial
statements, but it is not a WTP (unqualified opinion)
and has a periodic publication report.
The value results of the index based on the
calculation formula is seen as the following:
X
21
= 0.30 X
211
+0.20 X
212
+0.30X
213
+0.20X
214
= 0.30 (1) + 0.20 (0.75) + 0.30 (0.75)+0.20 (0.5)
= 0.775
Meanwhile regarding the incicators of zakat
impact, there are 3 components. First is CIBEST
Welfare Index. The CIBEST Index value is 0.75 with
score 4, which means that the material and spiritual
welfare of the mustahik after receiving productive
Dimension
Indicator
Variable
Actual Condition
Score
Index
Perfor
mance
Micro
Institution
(X
21
)
Collection
(X
211
)
The collection of zakat fund of BAZNAS in
Banten Province from 2015-2016 is up to
65,75 percent.
5
1.00
Very
Good
Manageme
nt (X
212
)
Average of BAZNAS in Banten province has a
Standard Operating Procedure (SOP), a
strategic plan, and an annual work program.
4
0.75
Good
Distribution
(X
213
)
BAZNAS in Banten Province is able to
distribute zakat funds to mustahiki with
Allocation to Collection Ratio (ACR) 88,30
percent. The distribution of social programs 3-
5 month, economic program 6-8 month,
da’wah program I allocated by 9,59 percent.
4
0.75
Good
Reporting
(X
214
)
The average BAZNAS in Banten Province has
an audited financial report, but it is not a WTP,
and it has periodic report publication.
3
0.5
Fairly
Good
Zakat
Impact
(X
22
)
Prosperity
Index
(CIBEST)
(X
221
)
The increasing of spiritual values is result after
the provision of productive zakat in a particular
government religion create a conducive
environment for worship, that is by building a
place of worship.
4
0.75
Good
Education
and Health
(Modified)
(X
222
)
The human development after receiving zakat
in forms of health and education in Banten
Province is quite good.
3
0.50
Fairly
Good
Self-
Reliance
(X
223
)
The increasing Self-Reliance is because of
before receiving productive zakat, the reciptent
mustahik have already had job as trader,
laborers, and craftsmen.
3
0.50
Fairly
Good
The Evaluation of Zakat Development in Indonesia - A Case Study in Banten
47

zakat is considered into the good category. Second is
modified Human Development Index (HDI). There
are two sub- indexes: education index and health
index. The calculation result of modified HDI is 0.43,
it has score 3, or it can be said that the it has Index
0.50. This means that the education and health index
is fairly good.
The third indicator is the index of self-reliance
which is to describe the condition of self-reliance of
the recipient households of productive zakat. It can be
seen from the ownership of jobs and also the
ownership of savings. The value of the self-reliance
index is 0.50, which means that self-reliance from the
household mustahik is considered into fairly
independent classification which is seen from the
increase in ownership of savings
The result of the value of the zakat impact index
according to the calculation formula as the following:
X
22
= 0.40 X
221
+0.40X
222
+0.20X
223
= 0.40 (0.75) + 0.40(0.50)+0.20(0.50)
= 0.6
Thus, it can be said that the productive zakat given
by BAZNAS in Banten Province has good enough
impact for the zakat recipient household (mustahik),
in terms of material or spiritual, education and health,
and self-reliance.
Here is the calculation result of micro index
dimension which is seen from the index of each
variable and indicator:
X
2
= 0.40X
21
+0.60X
22
= 0.40 (0.77)+0.60(0.6)
= 0.66
The value of micro dimension index gets score
0.66, which means the performance of BAZNAS
located in District/ City of Banten Province is good.
This result is expected to be further maintained or
improved, so that zakat can slowly be able to reduce
poverty.
3.8 National Zakat Index (NZI)
National Zakat Index is a calculation resulted by
combining macro and micro index indicator results.
Below is the result of the National Zakat Index (NZI):
NZI = 0.40X
1
+0.60X
2
= 0.40(0.748)+0.60(0.66)
= 0.69
The calculation result of National Zakat Index
(NZI) is 0.69, which means that the performance of
BAZNAS in Banten Province is considered into good
classification. However, in the case of the zakat fund
collection, it is expected to be further improved in
order to achieve the target of zakat fund collection to
be balanced with the number of Muslims in Banten
Province.
4 CONCLUSION
The result of National Zakat Index (NZI) value in
evaluating zakat performance in Banten Province is
0.69 which means that the overall zakat performance
is good. However, the performance of BAZNAS in
Banten Province can be maintained or even improved
to be better. Besides that, the measuring intrument
called NZI can be used every year to calculate zakat
perfomance. Therefore, the development of zakat in
regions from year to year can be examined. Thusm in
the end, the calculation result of NZI can be used as
an evaluation for BAZNAS instituiton to prepare a
strategy to make zakat management run more
effective.
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berprestasi/
BAZNAS Banten, 2016. Buletin BAZNAS Banten Edisi
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