Contribution of Zakat for Regional Economic Development
Agus Purnomo, Galuh Nashrulloh Kartika Majangsari Rofan, Atike Zahra Maulida
Universitas Islam Kalimantan MAB Banjarmasin, Adhyaksa Street, Number 2, Kayu Tangi, Banjarmasin City, ZIP Code
70122, Indonesia.
Keywords: Zakat; Development; Regional Economy
Abstract: Islamic economic development shows a significant increase in Indonesia. State revenue comes from tax
payments and zakat payments, therefore these two items can sustain the development of the economic
development of the community. Tax and zakat funds if collected and distributed in accordance with sharia
principles can help economic growth and the development of infrastructure facilities needed by the
Indonesian people. This study discusses the contribution of zakat to regional development in 2015 to 2017.
This research is a qualitative research using descriptive analysis. Primary data in this study are data obtained
from BAZNAS of South Kalimantan Province in Banjarmasin, while secondary data is obtained from
reports on zakat fund collection in 2015-2017, books on zakat, scientific journals, articles and others. Data
collection in this study uses interview, observation, literature study and documentation techniques. The
results of this study conclude that zakat funds are distributed in the economic, education and health sectors
as follows: 1) in 2015 zakat funds amounted to Rp. 665,332,320, the funds were empowered by the
community by 44% for economic activities with a nominal amount of Rp. 294,300,000. This activity is in
the form of additional business capital. 2) The distribution of education funds has increased from 2015 by
0.45% and in 2016 the contribution of education funds increased by 32.3%. In 2017 economic activity
experienced an increase of 8.43% from the previous year.
1 INTRODUCTION
Zakat is an instrument of state income as
exemplified in the time of the prophet Muhammad
SAW. Income from zakat can be used as state
income, so it is useful for financing and economic
development needs both locally and nationally (Ali
Sakti, 2017). In zakat there is a system of obligations
that are given to people who need it, with the
following benefits:
1. Meeting the needs of the poor
2. Reducing economic inequality
3. Suppress the number of social problems, such as
crime, prostitution, homelessness, beggars and
others.
4. Maintain the balance of people's purchasing
power, so that the business sector can run well.
5. Encouraging people to invest long-term (in the
form of reward by fulfilling the obligation of
zakat), does not accumulate wealth.
In the Indonesia’s economic system, state
revenue generated by several sectors, among others,
taxes, SBN (Certificate of State Value), zakat and
others that have been regulated in the law. Clarity
becomes a necessity so that the purpose of making
the law can be achieved. The National Zakat Agency
(Baznas) is an official body formed by the
government based on the Republic of Indonesia's
presidential decree No. 8 of 2001 and confirmed by
Law No.23 of 2011 concerning the Management of
Zakat. Baznaz as an institution authorized to carry
out zakat management nationally, which has the
duty and function of collecting and distributing
Zakat, Infaq and Sedekah (ZIS) at the national level
(Kaaf, 2002) .
Zakat is collected from several types, compiled
by the provincial/city BAZNAS, Rumah Zakat and
LAZIS with the same purpose, namely to prosper 8
groups as written in the Qur'an. It is compulsory for
every Muslim to issue 2.5% of zakat if he has
sufficient Nisab. So far, state revenues have come
from tax payments (Soemitro, 1988) and zakat
payments, therefore these two items can support the
development of the community's economic
development.
The collected zakat will be managed by
BAZNAS/LAZIS/Rumah Zakat and then distributed
Purnomo, A., Rofan, G. and Maulida, A.
Contribution of Zakat for Regional Economic Development.
DOI: 10.5220/0009022400002297
In Proceedings of the Borneo International Conference on Education and Social Sciences (BICESS 2018), pages 441-447
ISBN: 978-989-758-470-1
Copyright
c
2022 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
441
to the poor who need it with the aim of community
welfare. Zakat is required for those who have excess
property. The advantages of these assets are marked
by the attainment of zakat which is equivalent to 85
grams of gold. If someone has assets worth 85 grams
of gold or more, then he must issue zakat (Nawawi,
2010). Distribution of zakat funds is carried out in
various sectors, such as economics, health and
education.
The study of zakat as a system of state revenue
contributes a large portion of the Islamic economic
system. So important is that zakat is placed as the
third pillar of Islam, after prayer, preceding the
obligation of fasting and pilgrimage. The
contribution of zakat in Indonesia's economic
growth to finance Indonesia's economic
development in the form of education, health,
facilities and infrastructure, and the economy. State
revenues obtained from zakat payments are
empowered to finance various state expenditure
items. Based on this, the optimization of zakat is a
strategic potential to support Indonesia's economic
development in realizing real prosperity, namely
physically and mentally (Hafidhuddin, 2002).
The role of zakat is very important in the effort
to empower the economic potential of the people. So
that the implementation can be effective so that in
the end if zakat can actually run as expected, namely
the achievement of social safety nets and the rotation
of the economy, encouraging the use of idle funds,
encouraging innovation and the use of science and
technology and harmonizing the relationship
between the rich and the poor. In the end the ideal
life of the people will naturally come true. Based on
the explanation above, the writer is interested in
conducting research on "Contribution of zakat funds
in regional economic development." This research
was conducted in Baznaz, South Kalimantan
province.
2 THEORETICAL REVIEW
2.1 Definition of Zakat
Zakat according to language comes from the word
zakaa, which means holy, clean, good, increasing,
developing and blessing. As the Arabic phrase zakaa
al-jar’u, it means that the tree grows and develops.
Whereas zakat according to is certain taking from
certain assets, according to certain characteristics to
be given to certain groups (Dahlan, 1999). The
relationship between the meaning of zakat in terms
of language and terms is very real and very close,
namely that the assets issued by zakat will be a
blessing, increasing, developing and increasing, holy
and clean (good). In the Qur'an and as-Sunnah there
are several words that are often used for zakat,
namely Sadaqah (true), infaq (issuing something
good besides zakat) and rights (zakat is the right of
the mustahik or recipients) (Hafidhuddin, 2002).
In the zakat management guide book (Zakat,
2017), fiqh experts agree that zakat is obliged to
people who are independent, Muslim, baligh and
intelligent, knowing that zakat is obligatory, male or
female. In line with the provisions of Islamic
teachings which always set common standards on
every obligation imposed on the people, then in
determining the property to be the source or object
of compulsory zakat must also fulfill some of the
following conditions:
1. Full property (al-milku at-tam)
2. Develop (name).
3. Simply ratio.
4. More than basic needs.
5. Free of debt.
6. It's been owned one year.
7. Kinds of Zakat
2.2 Purpose of using Zakat Funds
According to Sharia
The purpose of the zakat funds is to finance various
state expenditure items, which are indeed required of
them (the Muslims), when the conditions of Baitul
Mall are empty or insufficient. So there is a binding
goal of being allowed to collect zakat, which is the
expenditure that is already the duty of the Muslims,
and there is a state of vacancies in the state treasury.
Zakat funds must be used for the purpose of benefit
(Malik, 2001). Expenditures in question are
expenditures needed for the development of a
modern economy in the view of Islamic financial
economics. The primary needs of the people as a
whole are security, health, education, and
infrastructure facilities to support Indonesia's
economic growth. While the needs of Muslims for
the education, health, and facilities of the
infrastructure are (Zallum, 2002):
1. Financing jihad related to the formation and
training of troops, procurement of weapons, and
so on.
2. Financing for the procurement and development
of military industries and supporting industries.
3. Development to meet the basic needs of the
needy, the poor, and Ibnu Sabil.
4. Financing for salaries of soldiers, judges,
teachers, and all state employees to carry out the
BICESS 2018 - Borneo International Conference On Education And Social
442
arrangement and maintenance of various benefits
of the people.
5. Financing for the provision of welfare or public
facilities such as the construction of facilities and
infrastructure for the development of the modern
economy.
6. Financing disaster management and events that
afflict the ummah/people, while property at
Baitul Mall is missing or lacking.
7. Health financing for people who cannot afford
such as: fakir, miskin, yatim, piatu, ibnu sabil,
convert.
Zakat is the amanah of the people, which must be
spent honestly and efficiently to realize the goal of
zakat in the development of economic growth.
2.3 Contribution of Zakat in Regional
Economic Development
At the time of the Prophet Muhammad SAW, the
APBN revenue side consisted of kharaj (a type of
land tax), zakat, Khums (tax 1/5), jizyah (a kind of
tax on non-Muslim bodies), and other receipts. Zakat
is very necessary to support regional economic
development. Zakat is an obligation that must be
completed by a Muslim. The purpose of zakat is to
eliminate the economic gap between rich people and
economically disadvantaged people. The target of
the distribution of zakat is clear as stated in the Al-
Qur'an of the At-Taubah verse 60 below:
In this verse, one of the recipients of zakat is the
fakir and the miskin. Zakat is not just an aid at any
time to poor people to ease the economic burden, but
also aims to overcome poverty, so that poor people
are helped in improving their standard of living
towards a prosperous life forever (Al-Qardawi,
2012).
The process of distributing zakat makes it easy for
the recipient of zakat to fulfill their daily needs. If
zakat is distributed in the form of productive goods,
the economic needs of the recipient community of
zakat will be fulfilled independently with the help of
the productive goods received (Al-Qardawi, 2012).
Productive zakat is distributed to people who are
believed to have the expertise to operate these
productive goods, so that the aim of giving zakat as
a means to improve people's living standards is
achieved. Meanwhile for people who do not have
expertise, zakat is given in the form of goods that
can be directly consumed. Zakat that has been
distributed both in the form of productive goods and
consumer goods has directly increased the income of
the per capita community. In the short term, zakat in
the form of consumer goods can meet basic needs.
Whereas in the long run, zakat can create new
economic resources, along with the increase of
people who have the ability to entrepreneurship.
Zakat that has been distributed provides a micro
effect in the form of increasing income per capita
and increasing the purchasing power of the people.
Furthermore, the existence of this micro effect will
have a significant impact on the macro economy
(Sartika, 2008).
Taxes can provide macro benefits as a success of the
government in the implementation of economic
development, especially in terms of providing public
facilities. With the increase in the quality and
quantity of public facilities, the macro society is
prosperous. Unlike zakat, in this case zakat tends to
provide benefits in a micro way. The recipient group
of zakat has been determined in the Qur'an (8
ashnaf), so the distribution of zakat is aimed directly
at individuals who are entitled to receive it.
Therefore, the synergy of the welfare of the micro
and macro will facilitate the government in building
a strong economy and able to compete in the global
economic arena (Michael, 2000).
In economic development, the flow of wealth
distribution will certainly continue to flow.
Economic development will continue to create zakat
that must be collected from the community along
with improving the quality and quantity of public
facilities. In addition, the existence of economic
development in the quantity of underprivileged
people will decrease, so that the flow of zakat from
the providers of zakat will be even greater with the
increase in the assets that must be paid zakat after
entering the nishab and haul.
Zakat in Indonesia's economic development is very
important, because zakat has complementary
benefits. With the synergy of zakat in the economic
system, the economic development that is formed is
a strong economy and can compete in the midst of
an economic crisis. This is the impact of
strengthening the micro sector supported by zakat.
Productive zakat has given long-term effects to
create a strong micro sector. By empowering
productive zakat for the micro sector, it will have the
potential to create zakat which will increase state
revenue from the zakat sector. With the increase in
government revenue from the zakat sector, the
government will obtain sufficient fiscal space to
develop the economy that can improve the welfare
of society both macro and micro.
Contribution of Zakat for Regional Economic Development
443
3 RESEARCH METHODS
3.1 Types of Research
This research is a qualitative research using
descriptive analysis. This study describes the
contribution / role of zakat in the development of a
modern economy in the perspective of Islamic
finance. There is a contribution of zakat to find out
the income of zakat payments, so that it knows the
financing of the country's economy in terms of
education, health, and economic activities.
3.2 Research Sites
This research will be conducted at BAZNAS
(National Zakat Agency) of South Kalimantan
Province.
3.3 Types and Data Sources
The type of data used in this study consists of
primary data and secondary data. Primary data in
this study are data obtained from BAZNAS of South
Kalimantan Province in Banjarmasin and the
Regional Revenue Service of South Kalimantan
Province regarding tax contributions. Primary data
taken directly from the field through interviews on
zakat income in 2015-2017 for regional economic
growth in South Kalimantan Province regarding
policies in the use of funds for the growth of
regional economic growth and direct observation, as
well as tracking the contribution of zakat funds in
regional economic growth in terms of Islamic
finance. Secondary data is obtained from reports on
zakat fund collection in 2015-2017 books, scientific
journals, articles and others.
3.4 Data Collection Technique
The data in this study are primary data and
secondary data, the data is obtained by:
a) Interview, the first interview was carried out on
the leadership/staff of the Regional Revenue
Service of South Kalimantan Province regarding
the contribution of taxes and the second was an
interview with the leadership / staff of the
Baznas of South Kalimantan Province regarding
the regional economic growth.
b) Observation, which is done by observing the
object of research in collecting funds for the
contribution of zakat in the economic growth of
the South Kalimantan Region.
c) Literature and documentation studies, namely by
studying some reading material and material of
scientific works, journals, documents in the form
of statistical data on data collection reports on
Zakat fund report data for 2015-2017 regarding
contributions to economic development in the
province of South Kalimantan in education,
health and economic, as well as reports on tax
and zakat contributions.
3.5 Data Analysis
The data obtained from the field are summarized so
as to form a clear concept map. Further
interpretation and qualitative descriptive analysis
were carried out with interactive analysis techniques.
4 RESULTS AND DISCUSSION
4.1 Contribution of Zakat, Infaq and
Sedekah Funds
Zakat, Infaq, and Sedekah (ZIS) is one of the state
revenue instruments obtained from the community
and then channeled to 8 asnaf. Collection of ZIS
funds through Zakat Institutions/Baznas, Zakat
Houses, or amil zakat, infaq and sedekah (LAZIS)
institutions. Every month Baznas conducts
socialization on zakat, infaq and sedekah to the
community, government institutions or private
institutions, companies, and CVs with the aim to
remind the public of the obligation to pay zakat
2.5% of the assets that have reached their Nisab.
The role of ZIS (Zakat, Infaq, and Sedekah Sedekah)
fundraising is aimed at building the economic and
social welfare of the South Kalimantan Province.
According to Mr. Adi as the staff of the Baznas of
South Kalimantan Province, it was stated that the
Zakat, Infaq and Sedekah Funds collected by
BAZNAS came from public funds that had arrived
at Nisab, so the funds were managed and distributed
to 8 Asnaf (Adi, 2018). In collecting zakat funds in
2015 to 2016 experienced an increase as described
in the table below:
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444
Table 1. Withdrawal of zakat, infaq and sedekah funds
N
o T
y
pe of Funds 2015 2016 2017
1 Zaka
t
Rp 665.332.320,- Rp 901.599.200,- Rp 1.640.885.874,-
2 Infak/Sedekah Rp 117.995.619,- Rp 217.433.724,- Rp 836.537.989,-
3 Amil funds Rp 383.166.540,- Rp 366.790.697,- Rp 793.368.332,-
4 Grant funds Rp 300.000.000,- Rp 0,- Rp 400.000.000,-
Total Rp 1.466.494.479,- Rp 1.485.823.621 Rp 3.670.792.195
Data Sources: 2015-2017 Baznas Collection Report
The types of funds collected by the Baznas of South
Kalimantan Province are as follows: 1) Zakat Funds,
2) Infaq and Sedekah Funds, 3) Amil Funds, 4)
Grants. The funds collected by BAZNAS of South
Kalimantan Province from 2015 to 2016 increased
by 22% from ZIS fundraising in 2015, while the
collection of ZIS (Zakat, Infak and Sedekah) funds
in 2016 to 2017 experienced an increase in
fundraising zakat, infaq / sedekah, and amil, and
grants amounting to 40% of fundraising in 2016.
Zakat, infaq and sedekah (ZIS) funds that are
widely accepted from the community have increased
from year to year, both from private institutions and
city or provincial governments, from private or state
higher education institutions at the level of South
Kalimantan Province continue to increase due to the
role of the Provincial BAZNAS in conducting the
socialization of the liabilities obtained if it is
sufficient Nisab of 85 grams of gold within a period
of 1 year, a portion of its assets must be issued and
channeled through the amil zakat institution at the
city and provincial level (Adi, 2018).
Baznas is one of the institutions of the national
charity charity that collects and manages funds
received from the community to be channeled to the
community in education, economic and health
activities. The existence of amil zakat institution
aims to prosper and alleviate poverty in the 8th
group of Asnaf, so the existence of the Amil Zakat
body plays a role to remind the obligation of
property ownership of a person who has reached his
Nisab which is equivalent to 85 grams of gold so
that his zakat is 2.5% of the property equivalent to
85 grams of gold and has been held for 1 year. Mrs.
Dina as the staff of the distribution of zakat funds
said that the more days the more zakat, infaq, and
sedekah funds were obtained from the community
over the ownership of the assets they owned. If you
have arrived at Nisab, a person's assets must be
issued as much as 2.5% of the amount owned,
because the thing that needs to be remembered is
some of the assets owned by someone if they have
reached the Nisab, then there is a right for others
(Dina, 2018).
4.2 Distribution of Zakat Funds in
Regional Economic Development
Funds that have been collected by the National
Zakat Agency (BAZNAS) are distributed to people
who need to meet economic needs. In the
distribution of Zakat funds made by BAZNAS
Kalimantan Province for economic activities,
Education and Health. Zakat funds, infaq and
sedekah collected from the community will be
distributed to 8 organizations in the form of
economic activities, education and health (Dina,
2018).
Zakat, Infaq and Sedekah (ZIS) funds in the
2015 BAZNAS amounted to Rp. 665,332,320 and
the funds were absorbed by the public by 44% for
economic activities, which amounted to Rp.
294,300,000,- to be channeled in financing
economic activities such as additional business
capital in the form of services, culinary, and others.
In the distribution of zakat funds for economic
activities in the form of providing venture capital,
assistance for welfare welfare for the poor, poor,
gharim, converts, physical, and for Ibn Sabil carried
out every year (Dian, 2018).
Economic activities carried out by the provincial
Baznas are in the form of additional working capital
for people who are less able to entrepreneurship.
According to Mr. Eko as staff of ZIS (Zakat, Infaq
and Sedekah) fund distribution "in distributing zakat
funds in the form of economic activities, prospective
participants who will be given additional business
capital, propose business capital financing to the
provincial baznas then the Provincial Baznas
conducts a study survey the feasibility of the
prospective customer is eligible for business capital
from Baznas with the criteria determined by Baznas,
he is a capable or not, and must be honest "The
collection of Zakat funds for economic activities,
Education and Health are as follows:
Contribution of Zakat for Regional Economic Development
445
Table 2. Distribution of zakat funds in economic development
N
o Yea
r
Education Econo
m
y
Health Total Amoun
t
1. 2015 Rp 3.000.000 Rp 587.025.000 Rp 2.800.502 Rp 592.825.502
2. 2016 Rp 291.329.000 Rp 307.455.000 Rp 1.000.000 Rp 599.784.000
3. 2017 Rp 270.779.534 Rp 1.510.360.000 Rp 8.735.000 Rp 1.789.874.534
Source of Financial Report Data Distribution of 2015-2017 Zakat funds
The results of the distribution of Zakat funds
from the 2015 to 2017 period have increased in
education, economic and health activities. Judging
from the data table of the distribution of zakat funds
above that in 2015 the activities of the contribution
of zakat funds for education in the form of
scholarships from the level of junior high school to
university level, showed that the distribution of
education funds increased from 2015 by 0.45% and
in 2016 contributions education funds increased by
32.3%. In 2017 economic activities experienced an
increase of 8.43% from the previous year because
more and more people who were less able or lack of
capital wanted entrepreneurship, in the process of
entrepreneurship submission here the interested
people submitted proposals for additional capital to
the BAZNAS, then the provincial Baznas did survey
the place, type of business, and reasons for
proposing the business.
ZIS (Zakat, Infaq and Sedekah Sedekah) funds that
have been channeled in economic activities will be
supervised and monitored by the business actors and
every entrepreneur is advised to be trained every
month to set aside a portion of the business results to
be saved for the purpose that the savings can be used
as capital additional (Dian, 2018). In ZIS funds
distributed to the public in the form of business will
be accompanied and supervised by the Provincial
Baznas every month with the aim of knowing the
development of the business and each of the
business people.
The contribution of zakat funds in the form of
education can help communities improve education
welfare. Every year the results of the collection of
Zakat, Infaq and Sedekah funds are always
increasing due to the role of socialization from the
Provincial National Zakat Agency to state and
private institutions/institutions, public/private
schools, and private universities or state universities
with the aim to remind the public that some the
wealth we get is partly from the rights of others who
need it if the wealth we get for one year has reached
85 gold nisab, then it must be issued 2.5% of the
income of every human being (Adi, 2018).
In 2016 BAZNAS distributed 49% of Zakat funds to
the public in educational activities, 51% in economic
activities, and 0.2% in health activities. For
educational activities at the provincial BAZNAS,
they channel zakat funds in the form of junior high
school education scholarships to university level for
poor or drop out students. Furthermore, the
Provincial Baznas assist and supervise the academic
achievements of students, or students so that the
recipients of Baznas scholarships are able to
compete in the academic field. In distributing
education funds to underprivileged people, here is
supervised and accompanied by the Provincial
Baznas with the aim that young generation children
can get the knowledge and ideals they want later
(Dian, 2018). The purpose of an education program
is to improve the intelligence and skills of the
nation's children to reach the desired goals.
In 2016 the distribution of zakat funds to health
activities amounted to 0.17% that the data shows
that public awareness and awareness of the
importance of health is still lacking. The purpose of
the distribution of zakat funds for health activities is
to provide services to the underprivileged in the
form of provision of clean water, posyandu activities
for toddlers, treatment of cataract eyes, provision of
bathrooms and small and large water disposal sites,
medical treatment in villages.
In 2017 funds for health activities that have been
absorbed by 0.49% of health funds in 2016, resulting
in an increase in health funds used for free treatment
for underprivileged people..
5 CONCLUSIONS
Based on the discussion that has been written above,
the writer can conclude several things:
1. Zakat, Infaq and Sedekah Funds are funds
collected by Baznas which have a very important
contribution in regional economic development
through several types of Economic, Education
and Health activities. The purpose of these
activities is to build a regional economic system
and alleviate poverty. The goal is realized
through the distribution of zakat which leads to
the people in need for regional economic
development.
BICESS 2018 - Borneo International Conference On Education And Social
446
2. The distribution of zakat funds for economic,
education and health activities is as follows: 1) in
2015 zakat funds amounted to Rp 665,332,320
then the funds were absorbed by the public by
44% for economic activities with a nominal
amount of Rp. 294,300,000. The funds are used
for activities in the form of additional business
capital so that the program is able to boost
economic growth in the community. 2) the
distribution of education funds has increased
from 2015 by 0.45% and in 2016 the
contribution of education funds increased by
32.3%. In 2017 economic activity experienced an
increase of 8.43% from the previous year. 3) In
2016 the distribution of zakat funds to health
activities amounted to 0.17% that the data above
shows that public awareness of the importance of
health is still lacking awareness. The purpose of
the distribution of zakat funds in health activities
to provide health to the underprivileged in the
form of clean water supply, posyandu activities
for toddlers, treatment of cataract eyes, provision
of bathrooms and small and large water disposal
sites, medical treatment in villages. In 2017
funds for health activities that have been
absorbed by 0.49% of health funds in 2016,
resulting in an increase in health funds used for
free treatment for underprivileged people.
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