Analysis of Zakat Literacy in Kudus Regency, Central Java Province: A Mixed-Method Approach
Abstract
Assessing zakat literacy is needed for zakat institutions to examine zakat collection policies and evaluate zakat education and socialization programs. This study aims to map the level of zakat literacy in the Kudus Regency using the Zakat Literacy Index and unearth the factors which influence people's behavior in paying zakat. This study uses a mixed method with a sequential explanatory design. The results showed that the level of zakat literacy in the Kudus Regency was in the moderate category, with a Zakat Literacy Index score of 77.39. This study also shows that trust in scholars, peer influence, and education factors have influenced people's behavior and zakat understanding level. This paper also proffers implications to optimize the role of the zakat collector unit in order to increase the zakat knowledge of the community and the urgency of innovative and sustainable distribution programs.
Keywords
Full Text:
PDFReferences
Abdullah, M., & Sapiei, N. S. (2018). Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia. International Journal of Social Economics, 45(8), 1250–1264. https://doi.org/10.1108/IJSE-03-2017-0091
Adnan, M. A. (2017). The Need of Establishment of Professional Amil Zakat to Enhance the Future Zakat Development. International Journal of Zakat, 2(1), 71–79.
Ahmad, M. (2019). An empirical study of the challenges facing zakat and waqf institutions in Northern Nigeria. ISRA International Journal of Islamic Finance, 11(2), 338–356. https://doi.org/10.1108/IJIF-04-2018-0044
Ahmad, S., Alam, S., Rahim, S., & Aulia, I. L. (2020). Sumber dan Pemanfaatan Dana Zakat Perusahaan Berdasarkan Konsep Akuntansi Syariah. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 611–618. https://doi.org/10.17509/jrak.v8i3.24491
Ahmed Shaikh, S., Ghafar Ismail, A., & Sultan Sharif Ali Negara Brunei Darussalam, I. (2017). Role of Zakat in Sustainable Development Goals. International Journal of Zakat, 2(2), 1–9.
Al-Mamun, A., & Haque, A. (2015). Tax Deduction Through Zakat: An Empirical Investigation on Muslim in Malaysia. SHARE: Jurnal Ekonomi Dan Keuangan Islam, 4(2).
Amar, I. A. (1983). Fathul Qorib. Menara Kudus.
Ansoriyah, F., Warella, Y., Purnaweni, H., & Hastuti, R. S. (2020). Responses to Pandemic Covid-19 by Mosque-Based Zakat Agency: Opportunities and Limitations in Zakat Management. DINIKA: Academic Journal of Islamic Studies, 5(2).
Antonio, M. S., Laela, S. F., & al Ghifari, D. M. (2020). Optimizing Zakat Collection in the Digital Era: Muzakki’s perception. Jurnal Dinamika Akuntansi Dan Bisnis, 7(2), 235–254. https://doi.org/10.24815/jdab.v7i2.16597
Ardani, M., & Pujiyono, A. (2021). Priority Problems and Solutions in Formulating Strategies to Optimize Zakat Collection in Indonesia: ANP Approach. International Journal of Zakat, 6(3), 2021–2069.
Ascarya, & Yumanita, D. (2018). Analisis Rendahnya Pengumpulan Zakat di Indonesia dan Alternatif Solusinya. In Bank Indonesia (WP/9/2018, Vol. 9).
Ayuniyyah, Q., Pramanik, A. H., Saad, N. M., & Ariffin, M. I. (2018). Zakat For Poverty Alleviation and Income Inequality Reduction: West Java, Indonesia. Journal of Islamic Monetary Economics and Finance, 4(1), 2460–6618.
Azzahra, F., & Majid, M. S. A. (2020). What Drives Muzakki to Pay Zakat at Baitul Mal? | Azzahra | Shirkah: Journal of Economics and Business. Shirkah: Journal of Economics and Business, 5(2503–4235), 27–51. http://www.shirkah.or.id/new-ojs/index.php/home/article/view/297/82
Badi, Noor (2022), interviewed by Azzah, Farah Nailal. on 10 January 2022, BAZNAS Kudus Office, Kudus Regency, Central Java.
Beik, I. S. (2019, April 8). Memperkuat Literasi Zakat. Republika.co.id. https://www.republika.co.id/berita/ppmxl0313/memperkuat-literasi-zakat
Bin-Nashwan, S. A., Abdul-Jabbar, H., & Aziz, S. A. (2019). Do enforcement, religiosity and peer influence Zakah compliance behavior? International Journal of Financial Research, 10(6), 42–53. https://doi.org/10.5430/ijfr.v10n6p42
Bobek, D. D., Hageman, A. M., & Kelliher, C. F. (2013). Analyzing the Role of Social Norms in Tax Compliance Behavior. Journal of Business Ethics, 115(3), 451–468. https://doi.org/10.1007/s10551-012-1390-7
BPS. (2020a). Banyaknya Pondok Pesantren, Kyai Ustadz, dan Santri Menurut Kabupaten/Kota di Jawa Tengah Tahun 2020. Badan Pusat Statistik Provinsi Jawa Tengah. https://jateng.bps.go.id/statictable/2021/04/14/2433/banyaknya-pondok-pesantren-kyai-ustadz-dan-santri-menurut-kabupaten-kota-di-jawa-tengah-2020.html
BPS. (2020b). Jumlah Penduduk Menurut Agama di Kabupaten Kudus Tahun 2020. Badan Pusat Statitsik Kabupaten Kudus. https://kuduskab.bps.go.id/indicator/27/141/1/jumlah-penduduk-menurut-agama.html
Budiyono, Putri, S. A. R., & Tho’in, M. (2019). Effect of Income Rate, Education, Religiosity to Muzakki Interest to Pay Zakat; Case Study of National Amil Zakat Board Central Java. Advances in Economics, Business and Management Research, 101(Iconies 2018), 406–409. https://doi.org/10.2991/iconies-18.2019.78
Canggih, C., Fikriyah, K., & Yasin, Ach. (2017). Potensi Dan Realisasi Dana Zakat Indonesia. Al-Uqud : Journal of Islamic Economics, 1(1), 14. https://doi.org/10.26740/jie.v1n1.p14-26
Cokrohadisumarto, W. bin M., Zaenudin, Z., Santoso, B., & Sumiati, S. (2020). A study of Indonesian community’s behaviour in paying zakat. Journal of Islamic Marketing, 11(4), 961–976. https://doi.org/10.1108/JIMA-10-2018-0208
Creswell, J. W., & Creswell, D. J. (2018). Research Design: Qualitative, Quantitative adn Mixed Methods Approaches. In Journal of Chemical Information and Modeling (Vol. 53, Issue 9).
Ekawaty, M. (2017). Understanding Behavior in The Selection of Zakat Methods: An Analysis of Muzakki in Malang City, Indonesia. Journal of Indonesian Applied Economics, 7(2), 113–130.
Fadilah, S., Maemunah, M., & Hernawati, N. (2019). Community Social Empowerment in Zakat Community Development (ZCD). MIMBAR : Jurnal Sosial Dan Pembangunan, 35(2), 460–470. https://doi.org/10.29313/mimbar.v35i2.5127
Fahmi, Ihdi (2022), interviewed by Azzah, Farah Nailal. on 5 January 2022, LAZISNU Kudus Office, Kudus Regency, Central Java.
Fatkhi, Asrul (2021), interviewed by Azzah, Farah Nailal. on 5 January 2021, Ministry of Religion Kudus Regency Office, Kudus Regency, Central Java.
Fikhriah Takril, N., & Faizah Othman, N. (2020). Effectiveness of Zakat Collection and Distribution of Zakat Counter at Higher Learning Institutions. International Journal of Islamic Economics and Finance Research, 3(2), 2636–9419.
Fikriyah, K., & Ridlwan, A. A. (2018). The Evaluation of Mustahiq Empowerment-Based Poverty Alleviation Program at Amil-Zakat Organizations. International Journal of Islamic Business and Economics, 2(1), 65–73. http://e-journal.iainpekalongan.ac.id/index.php/IJIBEC/
Fitri, L., & Falikhatun. (2021). Religiosity, Literacy, Income, and Accessibility to Awareness in Professional Zakah Payment: A Quantitative Study. International Journal of Zakat, 6(1), 39–48.
Furqani, H., Mulyany, R., & Yunus, F. (2018). Zakat for Economic Empowerment (Analyzing the Models, Strategy and Implications of Zakat Productive Program in Baitul Mal Aceh and Baznas Indonesia). IQTISHADIA, 11(2), 391. https://doi.org/10.21043/iqtishadia.v11i2.3973
Hafidhuddin, D. (2002). Zakat dalam Perekonomian Modern. Gema Insani.
Haskar, E. (2020). Hubungan Pajak dan Zakat Menurut Perspektif Hukum Islam. Menara Ilmu: Jurnal Penelitian Dan Kajian Ilmiah, XIV(2), 28–38.
Hilmiyah, U. L., Beik, I. S., & Tsabita, K. (2018). Measuring National Zakat Index (NZI) on Zakat Performance in Bogor Regency. Journal of Islamic Monetary Economics and Finance, 3, 235–252. https://doi.org/10.21098/jimf.v3i0.912
Huda, N., Zain, E., & Zulihar. (2012). Zakat Dalam Pendekatan Kontemporer. Pro Bisnis, 5(1), 1–22.
Istikhomah, D., & Asrori. (2019). Pengaruh Literasi Terhadap Kepercayaan Muzakki pada Lembaga Pengelola Zakat dengan Akuntabilitas dan Transparansi Sebagai Variabel Intervening. Economic Education Analysis Journal, 8(1), 95–109.
Kailani, N., & Slama, M. (2020). Accelerating Islamic charities in Indonesia: zakat, sedekah and the immediacy of social media. South East Asia Research, 28(1), 70–86. https://doi.org/10.1080/0967828X.2019.1691939
Khasanah, U., Maghfur, M., & Qomar, M. N. (2021). Literasi Zakat : Interpretasi Masyarakat Terhadap Kewajiban Membayar Zakat. JISFIM: Journal of Islamic Social Finance Management, 2 (1), 83–92.
Khotimah, N. (2018). Enkulturasi Nilai-nilai Kesejarahan Sunan Kudus pada Masyarakat di Daerah Kudus Kulon. Historia Pedagogia, 7(1), 129–137.
Kurniadi, H., Auliyah, R., & Wulandari, A. (2017). Menguak Kesadaran Muzaki Dalam Membayar Zakat Penghasilan. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan Dan Akuntansi, 9(1), 47–69.
Manurung, S. (2014). Islamic Religiosity and Development of Zakat Institution. QIJIS (Qudus International Journal of Islamic Studies), 1(2). https://journal.iainkudus.ac.id/index.php/QIJIS/article/view/186
McIntosh, M. J., & Morse, J. M. (2015). Situating and constructing diversity in semi-structured interviews. Global Qualitative Nursing Research, 2. https://doi.org/10.1177/2333393615597674
Miles, M. B., & Huberman, A. M. (1994). Qualitative Data Analysis: A Methods Sourcebook. SAGE.
Muhammad, I. (2016). Factors That Influence Business Zakat Compliance Among Small and Medium Entrepreneurs. Journal of Muamalat and Islamic Finance Research (JMIFR), 13(1).
Muhtadin, Abdul Latif (2022), interviewed by Azzah, Farah Nailal. on 6 January 2022, LAZISMU Kudus Office, Kudus Regency, Central Java.
Mukaromah, S. A., & Anwar, A. Z. (2021). Tingkat Literasi Zakat Kontemporer Pada Pesantren Salaf. JASNA:Journal for Aswaja Studies, 1(1), 51–63.
Muliati, Hj., & Rasyid, St. C. (2019). Persepsi Masyarakat terhadap Kesadaran Muzakki dalam Membayar Zakat di Kabupaten Pinrang. DIKTUM: Jurnal Syariah Dan Hukum, 17(1), 128–150. https://doi.org/10.35905/diktum.v17i1.706
Nawali, A. K. (2018). Nilai-Nilai Pendidikan Islam Dalam Filosofi Hidup “Gusjigang” Sunan Kudus Dan Implikasinya Terhadap Kehidupan Masyarakat Di Desa Kauman Kecamatan Kota Kudus. Jurnal Pendidikan Agama Islam, 15(2), 1–15. https://doi.org/10.14421/jpai.2018.152-01
Newcomer, B. K. E., Hatry, H. P., Wholey, J. S., Newcomer, K. E., Hatry, H. P., Wholey, J. S., & Adams, W. C. (2015). CONDUCTING SEMI-STRUCTURED. In Handbook of Practical Program Evaluation (Fourth Edi, Issue 1970, pp. 492–505).
Nurdin, R., & Haris Riyaldi, M. (2020). Optimization of Zakat for Sustainable Development Goals: Evidence from Baitul Mal Aceh. 4th International Conference of Zakat Proceedings.
Obaidullah, M. (2016). Revisiting Estimation Methods of Business Zakat and Related Tax Incentives. Journal of Islamic Accounting and Business Research, 7(4), 349–364. https://doi.org/10.1108/JIABR-10-2014-0035
Paizin, M. N. (2021). Potential of New Media as a Contemporary Method of Dakwah Zakat Towards Inviting The Community to Pay Zakat. AT-TABSYIR: Jurnal Komunikasi Penyiaran Islam, 8(2), 219. https://doi.org/10.21043/at-tabsyir.v8i2.12342
Puskas BAZNAS. (2019). Indeks Literasi Zakat: Teori dan Konsep. Pusat Kajian Strategis BAZNAS.
Qomar, Nurul Mohammad (2021), interviewed by Azzah, Farah Nailal. on 24 Desember 2021, Faculty of Sharia Economics and Business IAIN Kudus, Kudus Regency, Central Java.
Saad, R. A. J., Farouk, A. U., & Abdul Kadir, D. (2020a). Business Zakat Compliance Behavioral Intention in A Developing Country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036
Saad, R. A. J., Farouk, A. U., & Abdul Kadir, D. (2020b). Business zakat compliance behavioral intention in a developing country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036
Said, N. (2014). Spiritual Enterprenership Warisan Sunan Kudus: Modal Budaya Pengembangan Ekonomi Syari’Ah Dalam Masyarakat Pesisir. Equilibrium: Jurnal Ekonomi Syariah, 2 No.2, 226–242.
Saoqi, A. A. Y., Choirin, M., Farchatunniasa, H., Junari, U. L., Hudaefi, F. A., & Zaenal, M. H. (2019). Constructing the Indicator Model of Zakat Literacy Index (No. 7; PWPS2019).
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suprayitno, E. (2019). Zakat and SDGs : The Impact of Zakat on Economic Growth, Consumption and Investment in Malaysia. 1st International Conference on Islamic Economics and Business (ICONIES 2018).
Syaksena, A., & Ekawaty, M. (2021). Effect of zakat (almsgiving) literacy level on muzakki’s decision to pay zakat in registered zakat institutions. Journal of Islamic Economics …, 3(1), 15–34. https://doi.org/10.21580/jiemb.2021.3.1.8841
Triyani, N., Beik, I. S., & Baga, L. M. (2018). Manajemen Risiko pada Badan Amil Zakat Nasional (BAZNAS). Al-Muzara’ah, 5(2), 107–124. https://doi.org/10.29244/jam.5.2.107-124
Yasni, R., & Erlanda, A. R. R. (2020). Challenges of Zakat Integration as Source of State Revenue. International Journal of Islamic Economics and Finance (IJIEF), 3(3). https://doi.org/10.18196/ijief.3238
DOI: http://dx.doi.org/10.21043/ziswaf.v9i2.15227
Refbacks
- There are currently no refbacks.
Copyright (c) 2022 ZISWAF: JURNAL ZAKAT DAN WAKAF
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
