JEBIS: Jurnal Ekonomi dan Bisnis Islam Volume 6, No.

2, July – December 2020

p-ISSN : 2442-6563 e-ISSN : 2525-3027 Page 317–339
Available online at https://e-journal.unair.ac.id/JEBIS doi: 10.20473/jebis.v6i2.23532

THE IMPLEMENTATION OF MAQASHID SHARIAH IN ZAKAT

INSTITUTION: COMPARISON BETWEEN INDONESIA AND MALAYSIA

Rifka Mustafidaa
Zahra Nabila Kurniab
Najim Nur Fauziahc
Nur Shazni Binti Subrid
Farihah Amirah Binti Ahmad Faize
a,b,c,d,e
Institute of Islamic Banking and Finance, International Islamic University Malaysia
Email: [email protected]; [email protected];
[email protected]; [email protected]; [email protected]

ARTICLE HISTORY ABSTRACT

Received:
30 November 2020 Zakat has been widely described as a tool of income distribution.
Revised: Not with standing of the potential of zakat in Indonesia and
7 December 2020 Malaysia, however, there are some issues in zakat institutions.
Accepted: This study aims to analyze institutional program of collecting
9 December 2020 zakat in reaching Maqashid Sharia and also to identify the issues
Online available: over the program conducted by the Selangor and DKI Zakat
11 December 2020 institutions. This study conducted a case study approach which
involved two Zakat institutions in two different countries;
Keywords:
Lembaga Zakat Selangor in Malaysia and Badan Amil Zakat Infaq
Zakat,
and Sadaqah in Indonesia. Zakat Institution should be the
Maqashid Shariah,
leading institution in economic empowerment of society by
Indonesia,
Malaysia. using Maqashid Sharia as benchmark indicator to design zakat
distribution program. This study found that LZS has fulfilled all
*Correspondence: aspects of maqashid ShariaSharia in zakat distribution program
Name: while BAZIS DKI meet three aspects of maqashid Sharia namely
Rifka Mustafida hifdzu ad-din, hifdzu an-nafs and hifdzu an-nasl. It is
E-mail: acknowledged that the zakat institutions have made many
rifka.mustafida@rocketmail. improvements, there are still few issues that need to be
com highlighted to meet the needs of the society. The following
recommendations are given to empower and enhance the role
of zakat particularly in accomplishing the objectives of the
Sharia.

INTRODUCTION
Zakat is the obligatory almsgiving in Islam and constitutes one of the five pillars
of Islamic worship, the giving away of a percentage of funds cleanses one’s wealth
annually (Schaeublin, 2014). The recipient poor identified in Islam and categorized
zakat beneficiaries; it cannot be given to anyone. In addition, Zakat has been widely
described as a public finance instrument or a fiscal tool (Irkhami, 2019), as a tool of
 Mustafida, Kurnia, Fauziah, Subri, Faiz,

income distribution (A. Kasri, 2016) and a development tool to alleviate the poverty
(Johari et al., 2014).
As one of the interesting instruments of Islamic social finance, Zakat has shown
its supportive development in many Muslim countries and impact on humanity. It has
done this by institutionalization of zakat to be spent for social good of society. In many
Muslim countries there are institutions responsible for the collection and
redistribution of Zakat. This pool of fund if collected efficiently and managed securely
has successfully been used for offering social service in communities and societies.
Zakat institutions is an integral part of the Islamic socio-economic system. It has a
major impact in complementing the government’s poverty eradication effort concern
on the poor and the needy Muslim. Further, the effectiveness in carrying out the
duties, zakat institutions would depend on several factors: expansion of new resources
for zakat, the collection of tangible and intangible assets, well-managed zakat assets,
the efficient distribution and the thoroughness of implementation of Islamic rules
(Rahman et al., 2012). As mentioned by Kahf, Zakat in OIC countries could contribute
from 1.8% up to 4.34% in their GDP (Firdaus et al., 2012). Besides, according to the
data given by SESRIC (2018), zakat which predicted to be valued at USD 2 trillion in
2015, is expected to increase up to USD 3 trillion in 2020 to reach more people
especially for those who in need.
In Indonesia, zakat collection practice has been conducted and managed by
Indonesian Zakat Board (Indonesian: Badan Amil Zakat Nasional, abbreviated:
BAZNAS). It is responsible to collect and distribute zakat, infaq, and alms (ZIS) at the
national level. Moreover, according to the Law Number 23 of 2011 specifically
mandates the Baznas as the primary executor in zakat management in Indonesia, and
the government acts as an advisor and supervisor towards the zakat management
conducted by Baznas (Puskas Baznas, 2019).
Meanwhile, in Malaysia zakat collection has been conducted under the
jurisdiction of the respective state by its leader or Sultan. It divided into some
institutions regarding with its states. As illustrations, Pusat Pungutan Zakat Wilayah
Persekutuan (1991), Lembaga Zakat Selangor (1994), Pusat Urus Zakat Pulau Pinang
(1994), Pusat Kutipan Zakat Pahang (1995), Pusat Zakat Negeri Sembilan (1998), and
Pusat Zakat Melaka (2001) (Rahman et al., 2012).
In Indonesia, zakat has the potential to be developed economically. This has
been proven by the past decade, Zakat has experienced rapid development to help the
society, particularly on education sector and Muslims’ Welfare (Puskas Baznas, 2018).
In 2018, the estimated potential collection of zakat was accounted for Rp 233 trillion
or 3% of the GDP, but the total collected amount was only reached about Rp 8,2 trillion
or 3,4% of its potential. It is interesting to note that, among all the provinces in
Indonesia, DKI Jakarta is the highest contributor of Zakat, Infaq, and Shodaqoh (ZIS)
collection (Puskas Baznas, 2017). Apart from that, in Malaysia, Lembaga Zakat

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Selangor (LZS) has successfully collected the highest amount of Zakat from 2015 until
2019 with the total amount over 600 million Ringgit per year (JAWHAR, 2019).
Not with standing of the potential of zakat in these two countries, however,
there are some issues in zakat institutions. A study by (A. Kasri, 2016) mentioned that
zakat institution still lack of poor performance and lack of appropriate assessment
methods to measure their own performance. Besides, as mentioned by Muharman et
al. (2011) in Malaysia, zakat institution is still lack on zakat distribution management
process. It does not have a good performance compare with their zakat collection
performance which increase significantly in every year. This view is supported by Ab
Rahman et al. (2012), mentioned that zakat distribution in Malaysia did not reach the
asnaf or targeted recipient due to the lack of publicity by the authority as well as
because of lack of knowledge of the society.
On the other hand, Maqashid Sharia or Sharia purposes has been used by the
Muslim scholars to propose Islamic reform and revival in many aspects of live and to
address many society’s problems in line with the Islamic principles. Traditional
classification of maqashid are necessities (Darurat), needs (Hajiyat), and luxuries
(tahsiniyat). Further, necessities will be divided into preserving of faith, soul, wealth,
mind and offspring (Kholish & Roy, 2020). As part of Islamic social finance, Zakat
collection and distribution should in line with the Islamic principles of social justice or
maqashid ShariaSharia in order to uplift the quality of ummah and to achieve the
objectives (Maqashid) of Sharia. Maqashid Sharia emphasizes on human well-being
from spiritual, physiological, intellectual and economic perspectives.
As the highest zakat contributors in Indonesia and Malaysia in last three years,
this study compares Lembaga Zakat Selangor and BAZIS DKI Jakarta. This study aims to
analyze institutional program of collecting zakat in reaching Maqashid Sharia and also
to identify the issues over the program conducted by LZS and BAZIS DKI institutions.
This paper is organized as follows. Section 1 offers introduction with background of the
study, problem statement, and research objectives. In section 2, there are some
literatures review of previous research regarding with the Zakat Institution in Malaysia
and Indonesia. Section 3 put the brief explanation of the research method that used
by the study. After that, discusses the finding of the research in section 4 and followed
by section 5 that wraps conclusion as well as recommendation.

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LITERATURE REVIEW
Poverty
Poverty has existed as long as mankind itself. Various effort was done to
properly define the word “poverty”, be it numerically or theoretically. Despite the
divergent in clarifying the universal phenomenon, one typical conclusion can be made:
Poverty is a complicated issue. In simple “in a nutshell” definition, poverty is lacking.
Those who live in poverty are determined using the international poverty line which
stand at 1.90$ per day according to the The World Bank (2015). This means, anybody
who lives on 1.90$ or less per day is consider poor. Despite 1.90$ being used worldwide
to dictate on poverty, there is no one indicator for all (Government of New Brunswick,
2019). Cost of living in certain place has to be taken into consideration. 1.90$ in
Malaysia is different from 1.90$ in Indonesia.
However, poverty is more than just lack of income. It is an intricate and
manifold problem. United Nations (2018) reiterate that while insufficient of income is
normally associated with the word “poverty”, it goes beyond that. Numerous branch
of complications can be discovered with “poverty” as the root of it all such as lack of
education, exclusion from healthcare service others.
In Islam, poverty is treated as multifaceted issue. The word “Faqeer” is used in
the Holy Quran to describe a poor person. It is the inability of an individual to fulfill
their basic human requirements (Johari et al., 2014) which entails the 5 pillars of
Maqasid ShariaSharia; 1) Protection of religion, 2) Protection of life, 3) The search of
knowledge, 4) Protection of family and 5) Collection of wealth (Albadry,2016; Nazri et
al., 2012). On top of that, poverty is treated as an anomaly issue by the religion and it
is proven by the many ‘Ahadith’ where the Prophet Peace Be Upon Him seeks
protection from it (Albadry, 2016).

Zakat as A Tool to Alleviate Poverty.

Qardawi and Kahf (2000) said that Zakah in lingual term means to grow or
increase. AAOIFI (2001) define Zakah as “blessing, purification, increase and cultivation
of good deeds”. In Sharia, it is an obligation in respect of funds paid for a specific type
of purpose and for specified categories [. . .] The government may also authorize
shareholders to pay it personally if it is satisfied that they will do so, or it may instruct
Islamic banks to organize its payment on behalf of Islamic banks’ shareholders, using
the combined basis for nisab as described”.
The commandment of Zakah was mentioned in the Quran multiple times and
majority of it were paired with Solat (Ibn Taymīyah, 1983). This shows the weight of
this third pillar in Islam. The main objective of Zakah is to help the poor and needy
section of the society. In fact, Zakah is not given or paid to the designated group due
to mercy but it is the right of the poor and needy especially to receive part of the
wealth from the rich (Embong et al., 2013).

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A multidimensional issue surely require phases of solution. Sadeq (1997) gives

a 3 phase solution for poverty eradication which include Zakah as the corrective
measure alongside voluntary contribution (Sadaqah) in the same category.
Dogarawa (2012) and Qardawi and Kahf (2000) are among scholars and writers
opining that this third pillars with which without it the structure of this religion cannot
stand is without doubt a perfect tool in alleviating major economic problem in the
society, poverty. The effectiveness of this tool for poverty reduction can be traced back
in history of early Muslims. In the time of Caliph Umar Al-Khattab and Caliph Umar
Abdul Aziz, poverty was totally eradicated that it was nearly impossible to find any
receiver. Thus, it is proven twice that wiping out poverty in its entirety is not impossible
(Embong et al., 2013).
To understand how Zakat helps reduce this unwelcome situation, one must first
understand the nature of Zakat and the structure of it. On whom it is obligate and to
whom will it be distributed. There are various of verses in the Holy Quran that describe
Zakat as one of the obligations to Muslim. In Surah Al- A’raf chapter 7 verse 156, Zakat
is described as a mean to obtain Allah’s mercy. While in Surah At- Taubah verses 11
and 91 narrated Zakat as a symbol of brotherhood and a peculiar characteristic of a
faithful community. From this, it is safe to say that Zakat is not your ordinary form of
voluntary charity given to the needing, rather it is much more than that. It is a divine
obligation from the Creator Himself which we will be questioned in front of Him on the
day of judgement. Not only is it the act of love to strengthen the bond between
community members but also building your connection with the Almighty.
Hossain (2012) using numeric data from Akkas (2006) and Sohag (2008) in a
case study in Bangladesh discover that the Zakat collected from the urban area covered
64% of urban poverty in 1997. The number further rise to 82% in 2005 proving that
Zakat is without doubt the perfect instrument to alleviate poverty.
The 8 designated receivers of Zakat can be categorized into 2 groups according
to Wan Mohd Khairul Firdaus and Mahadi (2013). The first classification is those with
needs which are the poor, the needy, captives seeking freedom, debtors and
wayfarers. As we can see from the 8 fixed expense categories, 5 of them are meant for
poverty reduction. That reaffirm Hassan & Ashraf (2010) argument regarding Zakat
being a tool for poverty alleviation which they explain how Zakat is included in the
Poverty Alleviation Scheme in Islam that was first introduced by Sadeq (1995)
The second division is those who receive Zakat based on their vitality as Zakat
recipient not their needs. Amil who facilitate the management of Zakat both collection
and distribution, the converts (Muallaf) who were given Zakat to attract more people
towards Islam, fi-sabilillah who are responsible to uphold and spread this religion
worldwide. Can this division change as time pass by? The needs of societies have
changed; thus, the Muslim jurist and scholars are depending on ijtihad which is
“Independent Reasoning” in their decision making as stated by Shaharuddin (2020). He

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also emphasis the need of ijtihad to minimize the gap between Islamic theory and the
contemporary reality.

Maqashid Sharia Approach in Determining the Performance of Zakat Institution

Maqashid Sharia is a comprehensive and dynamic framework for developing an
alternative theory of economic development. As-Syatibi argued that the purpose of
Islamic rules implementation to achieve benefit or welfare. As-Syatibi and Al Ghazali
further offered theory in maqashid al Sharia by limiting the provision of Sharia to the
five essential elements or universal values (al-daruriyyah al-khams), i.e. religion, soul,
intellect, lineage and wealth (Hapsari, et al., 2017; Oladapo & Rahman, 2016).

1. Preservation of Faith (Al-Din)

The preservation of faith at the individual level is achieved through the observance of
the different kinds of Ibadah, such as five prayers, fasting, and performing Hajj (Afridi,
2016). Zakat program of the institution would be in this category if it could facilitate
Muslim to perform their ibadah.

2. Preservation of Life (An-Nafs)

Life is essential and valuable to everyone. Preserving everyone’s life is equally
important and obligatory to every individual and society. This study analyzed to what
extent zakat program could carry every Muslim to preserve their life.

3. Preservation of Lineage (An-Nasl)

Islam very concerned about lineage in order to maintain the continuity of Islam and
Muslim as well. It also means ensuring that relationships between men and women
are respectful and responsible. Zakat programs also should facilitate Muslim to
preserve individual rights to have lineage.

4. Preservation of Intellect (Al- Aql)

Al- ‘Aql or the intellect is a great gift from Allah to mankind and one of the human
capacities that differentiates man from animals. Allah has ordered that Muslim should
protect this precious gift by utilizing the mental for the benefit of all not for any kind
of evil or anything might lead to destruction. Allah and Rasul also ordered every Muslim
to use their intellect to get knowledge so that will reach success (fallah) in the world
and hereafter (Afridi, 2016). Zakat programs should cover the education needs of
asnaf. It can be religious education or general education as well.

5. Preservation of Wealth (Al-Mal)

Acquiring property is a basic human need. Everyone has his/her property and would
like to have all necessary protection and security for his/her property. Islam has
ordered that no one should transgress and acquire the property of others without
legitimate reasons and without proper contract (Afridi, 2016). Zakat programs have to

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facilitate eight group (asnaf) to acquire halal income because one of Zakat goal is to
distribute wealth and property.
The old scholars such as Al Ghazali in Chapra (2008)define Maqasid Sharia as
objective behind Sharia and that is to promote the safeguarding if five pillars which are
safeguarding of faith, human self, intellect, posterity and wealth. Al- Shatibi’s opinion
regarding this issue is in line with Al-Ghazali but he further listed the five pillars under
the essential objectives not in exigencies nor embellishments. Other modern scholar
in the extension period extend the definition and interpretation of Maqasid Sharia into
a slightly wider expression which is found in Auda (2008).
For measuring the performance of the institution, he suggested using the
Ghazilian and Shatibian interpretation of Maqasid Sharia due to its simplicity and
comprehensiveness especially when applied to a small scope of people. At the end of
his paper, he hoped that his suggestion of using a new KPI to Zakat institution will be
used in the future.
Regrettably, no effort has been done to implement this approach as a new KPI
to any institution in Malaysia or Indonesia. Thus, we are trying to take the first step in
applying this approach to two Zakat institutions located in Malaysia and Indonesia. The
more comprehensive the distribution program is to fulfill the five objectives of
Maqasid Sharia, the better the performance of that specific Zakat institution is.

RESEARCH METHOD
This paper is conducted by adopting one of the qualitative methods which is a
case study approach. While this particular method has been criticized by many
throughout the years, its advantages are undeniable. This method is widely recognized
in research especially in social science where in-depth explanation regarding certain
phenomenon is required as it allows inspection in detail of intricate issues (Zainal,
2007). A case study according to Yin (1984) is “an empirical inquiry that investigates a
contemporary phenomenon within its real-life context; when the boundaries between
phenomenon and context are not evident; and in which multiple sources of evidence
are used”. When a quantitative method using numbers usually provides concerns
about its limitation in bringing forth a holistic explanation of social problems, the case
study approach goes beyond the statistical result (Zainal, 2007). One of the advantages
of this method is allowing the exploration and understanding of the real-life
environment by interpreting real-life data which may not be attainable using
experimental or survey research. For that particular reason, the authors decided to
adopt the case study approach in completing the paper.
The study conducted involved two Zakat institutions in two different countries;
Lembaga Zakat Selangor in Malaysia and Badan Amil Zakat Infaq and Sadaqah in
Indonesia. In acquiring the data, we primarily used the library research method as a
process to analyze the existing data and compare it from both institutions. Data from
2015 until 2017 was collected from the annual report and the official website from the

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two institutions and proceed to be analyzed using Microsoft Excel 2019 version. The
authors then compared the data by using the Maqasid Sharia approach to accomplish
and attain the objective of this paper and developed the conclusion about the
distribution programs between both institutions. The finding of the data will be shown
in the findings section.

RESULT AND ANALYSIS

Zakat is reliable instrument to reduce gap between rich and poor (Canggih et
al., 2017). In early Islam civilization, zakat has proven to be effective instrument to
overcome poverty issue (Al-Mubarak, 2017). Zakat institutions both in Indonesia and
Malaysia have divided their distribution programs into consumption and productive
category.

BAZIS DKI Jakarta

The House of representative has issued Zakat Management Act No. 23/2011
replacing Zakat Management Act No. 38/1999 as legal statue for zakat institutions
operation in Indonesia. According to the newest Act, there are two types of zakat
institution, which are The National Board of Zakat (Badan Amil Zakat Nasional
abbreviated as BAZNAS) and private zakat institutions (Lembaga Amil Zakat
abbreviated as LAZ), which must be approved and accredited by government (Ministry
of Religious Affairs) to get operation license (Beik & Arsyianti, 2018).

Figure 1. Zakat Collection of BAZIS DKI Jakarta in Rupiah

Source: Bazis Provinsi DKI Jakarta, 2016, 2017, 2018

Zakat assortment in each area of Indonesia has different sums. In 2016, DKI
Jakarta is the biggest Zakat, Infaq, and Shodaqoh (ZIS) donor in Indonesia which has
gathered 130.98 billion Rupiah, trailed by West Java, West Sumatera, Riau, and East
Java (Outlook Zakat Indonesia 2017, 2016). Zakat in DKI Jakarta was overseen by BAZIS
DKI Jakarta as a non-basic zakat organization claimed by the public authority of DKI
Jakarta Province. This establishment has disseminated zakat to 13,936 fakir and miskin
family, and furthermore to 20,647 mustahik from different classifications (mualaf,
gharimin, ibnusabil, fii sabilillah) during 2017. In most recent three years, Zakat

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assortment of BAZIS DKI Jakarta has expanded essentially. BAZIS DKI Jakarta gathered
80.6 billion Rupiah in 2015, 85.8 billion Rupiah in 2016, and 144.4 billion Rupiah in 2017
(Figure 1). This reality shows that DKI Jakarta has positive pattern in gathering and
conveying zakat for late years.
BAZIS DKI Jakarta Allocation is directed by Governor Regulation No. 30/2017.
This zakat organization disperses ZIS assortment dependent on The Prosperous Jakarta
program (Indonesia:Jakarta Sejahtera), which comprises of five principle programs, for
example devoted Jakarta (Jakarta Bertaqwa), Smart Jakarta (Jakarta Cerdas),
Independent Jakarta (Jakarta Mandiri), Attentive Jakarta (Jakarta Peduli), and Zakat
Aware (Jakarta Sadar Zakat).

Table 1
Programs dividing based on Maqashid Sharia – BAZIS DKI Jakarta
No Maqashid Sharia Program
1 Hifdz Ad-Din Operational aid of syiar Islam activities
Operational aid for Muallaf activities
Ulama regeneration scholarship
Spiritual coaching and religious activities
Monumental aid
Qari and Qari'ah coaching program
2 Hifdz An-Nafs Personal aid for Quran teachers
Personal aid for mosque cleaners, Muazin, and Imam
Personal aid for Madrasah's honorary teachers
Personal aid for TPA/TKA/TPQ teachers
Personal aid for orphans
Personal aid for dhuafa
Renovation of Dhuafa's houses
Personal aid for victims of natural disasters and humanity
affairs
Personal aid for deceased pilgrims
Personal aid for medical expenses
Personal aid for easing the burden of lives
Personal aid for gharimin
Personal aid for Ibnusabil
3 Hifdz Ad-Aql Senior high school students scholarship
Undergraduate students scholarship
Postgraduate students scholarship
Personal aid for "Santri Cerdas" program
Personal aid for "Guru PAUD Cerdas" program
Pondok Dhuafa's Program
School fees arrears
Educational aid for special research
Source : (BAZIS Provinsi DKI Jakarta, 2017)

BAZIS DKI Jakarta has 27 zakat appropriation programs. In conservation of

confidence, there are six projects identified with Islamic issues which the

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 Mustafida, Kurnia, Fauziah, Subri, Faiz,

establishment accommodates the asnaf, explicitly the Sabilillah and Muallaf. BAZIS DKI
Jakarta conveys their 23.17 % of zakat assortment (in 2017) to the operational guide
of syiar Islam exercises, the operational guide for Muallaf exercises, Ulama recovery
grant, profound instructing and strict exercises, Qari and Qari'ah training program, and
great guide. These projects are remembered for "Jakarta Bertaqwa" as the primary
program of strict area strengthening.
In protection of life, BAZIS DKI Jakarta circulates their zakat assortment through
13 projects from 2015 until 2017. These projects expect to improve the personal
satisfaction of the asnaf, particularly for the Sabilillah, Fakir, Miskin, Gharimin, and
Ibnusabil. The individual guide for Quran educators, Mosque cleaners, Muazin, Imam,
Madrasah's privileged instructors, and TPA/TKA/TPQ instructors are under "Jakarta
Bertaqwa" as the primary program. Then, the circulation of individual guide for
vagrants, dhuafa (counting clinical costs, survivors of cataclysmic events and
humankind issues, expired travelers, Gharimin, Ibnusabil, clinical costs, and facilitating
the weight of lives) are remembered for "Jakarta Peduli" as the primary program of
social area strengthening.
BAZIS DKI Jakarta additionally disperses their zakat assortment for educational
program of their destitute residents. To accomplish the assurance of acumen, this
zakat board has 6 projects in 2015. At that point, it expanded to be 8 projects in 2016.
In 2017, a portion of the projects in instructive concerns were blended, in this way
diminishing it into 4 projects. The projects are including grants, organization
foundation, school charges overdue debts help, and instructive guide for exceptional
examination. BAZIS DKI Jakarta gave grant program to senior secondary school
penniless understudies in 2016, however since 2017 they don't give it any longer. This
is because of the worry of any abused awards since DKI Jakarta government issues
Kartu Jakarta Pintar (KJP) which is additionally an instructive guide for the secondary
school understudies. Notwithstanding, this zakat establishment actually works this
program for college understudies from miskin families in 2017 (BAZIS DKI Jakarta 2016
Report, 2017). These projects are remembered for "Jakarta Cerdas' which intends to
help the asnaf improving nature of instruction.
In 2015 ─ 2017, the most noteworthy zakat appropriation of BAZIS DKI Jakarta
is in safeguarding of life. It is adding up to 41.4 billion Rupiah in 2015, 47 billion Rupiah
in 2016, and 53.8 billion Rupiah in 2017. In those 3 years, conservation of life spends
over half of their zakat assortment. This reality shows that the fundamental focal point
of BAZIS DKI Jakarta is still on agreeing the essential requirements of the asnaf. Other
than the assurance of life, BAZIS DKI Jakarta likewise has solid expectation in
supporting different pieces of maqashid Sharia, for example, protection of confidence
and keenness. In 2015 and 2016, conservation of confidence spends around 16% of
their zakat assortment. In contrast to the earlier years, safeguarding of confidence
spends more in 2017 which is adding up to 23.17% of their zakat assortment, in this
way making it as the second greatest bit in zakat conveyance financial plan in that year.
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Two purposes of maqashid Sharia which are not covered by BAZIS DKI Jakarta
zakat conveyance programs are maqashid al-Mal (abundance) and maqashid an-Nasl
(genealogy). As a matter of fact, BAZIS DKI Jakarta has a primary program to safeguard
abundance called "Jakarta Mandiri" which comprises of abilities preparing programs
and hibah for the mustahik. This program focusing on the jobless dhuafa which
expected to be autonomous and turning out to be muzakki. Aptitudes preparing
involves cullinary craftsmanship preparing, car repairman preparing, PDA
administration preparing, and mustahik checking programs. In the interim, hibah is
given to the mustahik as capital guide for their business (BAZIS DKI Jakarta 2015
Report, 2016). All things considered, those projects are excluded from this examination
on the grounds that the establishment doesn't utilize any zakat however infaq
assortment in working the projects.
Hifdzu an-nasl is one of fundamental focuses in maqashid Sharia. However,
shockingly, BAZIS DKI Jakarta doesn't have any program with respect to this point until
2017. In another side, as indicated by Health Profile of DKI Jakarta (2017), the measure
of baby mortality in Jakarta during 2017 is 938 cases. It shows that there is an
expansion from the earlier year which has 677 cases. Moreover, in excess of 400
perished kids in a day in Indonesia are from helpless families and most underestimated
(UNICEF Indonesia, 2013). Hence, more consideration and greater endeavors are
required in taking care of labor issues in DKI Jakarta. Afterward, zakat as the Islamic
social asset fundamentally can help these issues by improving the nature of medical
care offices and giving labor help, particularly for the penniless families. Hence, the
protection of heredity as a component of maqashid Sharia can be accomplished.

Lembaga Zakat Selangor in Malaysia

After 1990s, the collection of zakat in Malaysia was privatized thus encouraging
creativity, innovation, proactive actions and increase the quality of delivery system (Ab
Rahman et al., 2012). Some zakat institutions are established in every state as the
subsidiary bodies under MAIN, such as Pusat Pungutan Zakat Wilayah Persekutuan
(1991), Lembaga Zakat Selangor (1994), Pusat Kutipan Zakat Pahang (1995), and Pusat
Zakat Melaka (2001). In last five years, Selangor has collected the highest amount of
zakat among other states in the country, with the highest amount is in 2019 amounting
to 855 million Malaysian Ringgit (JAWHAR, 2019). Lembaga Zakat Selangor (LZS) as the
state’s zakat collection institution has reached a more professional system indicated
by their comprehensive data disclosure. They also deliver zakat fund in varies
programs, both productive and unproductive aid.

327
 Mustafida, Kurnia, Fauziah, Subri, Faiz,

757.112.778
800.000.000 673.736.282
627.220.773
700.000.000
600.000.000
500.000.000
400.000.000
300.000.000
200.000.000
100.000.000
0
2015 2016 2017

Figure 2. Zakat Collection of Lembaga Zakat Selangor 2015-2017 in Malaysian Ringgit

Source: Lembaga Zakat Selangor, 2015, 2016, 2017

Lembaga Zakat Selangor has distributed Zakat funds to 45,471 fakir and miskin
families, as well as to 349 people in other asnaf categories in 2017. There has been
increases in zakat funds collected by the institution in 2015 to 2017 (Figure 2). In 2017,
the growth of zakat funds collected is 12.37 percent which shows a good indication to
the institution’s management.
LZS has implemented 67 zakat distribution programs in 2017. Based on maqasid
al-ShariaSharia, most of these programs have a direct impact on hifdz Ad-Din or
preservation of faith, amounting to 27 programs. LZS has distributed zakat funds to the
mustahik in the form of assistance to build religious institutions, mosques, and
religious education classes. The preservation can be encouraging the practice of
religion, calling to it, showing it, providing facilities for proper spiritual development
and hindering any means which aims to debilitating the religion (Lamido, 2017).
To preserve life of the asnaf, LZS has 22 programs such as monthly assistance,
home rental assistance and emergency help. Based on this maqasid, zakat funds are
distributed to meet asnaf’s fundamental need like food and home. To guarantee the
preservation of humans’ lives, Islam orders all the adherents to consume only halal
and thayyib food. Besides, LZS has 11 projects to achieve the protection of ‘aql or
intellect. The projects are including scholarship, establishment of educational
institution and provision of school needs. Intellect is important to be escalated through
providing education and other incentives that can make the educational system more
effective. Furthermore, intoxicants and any superstitious believes should be avoided
since they can hinder its proper functioning (Lamido, 2017).
LZS has noticed hifdz An-Nasb or preservation of lineage as well by offering a
program which is wedding assistance project for the asnaf. Meanwhile, there are nine
programs have been conducted to preserve the wealth. All the programs aim to
increase interest of doing business as well as to develop businesses owned the asnaf
through skill training and capital assistance. LZS provided hardware or equipment or
capital to let the asnaf start or develop their businesses.

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 Jurnal Ekonomi dan Bisnis Islam, Vol. 6, No. 2, July - December 2020

In 2017, zakat distribution programs of LZS had decreased compared to two

years before; 80 in 2016 and 83 programs in 2015. However, the institution has the
highest zakat distribution which aims to preserve life at MYR 345.8 million. This fact
shows the main focus of LZS is still to fulfill the fundamental need of the asnaf. Hifdz
Ad-Din is right after which amounting to MYR 272.8 million. Next is Hifdz Al ‘Aql which
also has high enough allocation around MYR 123.3 million. Meanwhile, Hifdz Al-Maal
gets the second lowest funds allocation at MYR 16.1 million. This program should be
preserved and enriched through performing some other alternative sustainable ways
for wealth generation, utilization, distribution and growth (Lamido, 2017).
The lowest funds were allocated for hifdz An-Nasb which is only MYR 109,000.
This fact shows that preservation of lineage is not main focus of LZS in distributing
zakat. In fact, Islam is concerned about this preservation which indicated by ordering
Muslims to be married on one hand, and prohibit fornication and rape on the other
(Lamido, 2017). Beside wedding assistance, this preservation also should cover
anything that can prevent either illicit sexual intercourse or any sexual violence such
as rape (Lamido, 2017). Nowadays, there are many issues regarding sexual deviation.
Therefore, LZS is expected to add any program to prevent and to heal sexual deviation
as long as the persons are in asnaf category.
Although consumptive zakat is permissible, especially for those who have a
higher chance of having difficulty in supporting themselves such as the disabled and
elderly, zakat is encouraged to be distributed in the form of capital finance to the poor
and needy. It aims to encourage productiveness and business activities among the
asnaf and being expected to get them out of the poverty line since they are more
independent and able to support themselves (Farah Aida et al., 2012). However, it is
important to ensure that the asnaf who receive capital finance will have an assistance
program from the zakat institution so that the business will run effectively (Nurlita &
Ekawaty, 2017). It is necessary to assist the mustahik in utilizing the given capital
efficiently and convince them if they can do it. Other than that, it will also avoid any
funds misuse by the mustahik, for instance utilizing the capital assistance for
momentary consumptive needs instead of developing their businesses.

329
 Mustafida, Kurnia, Fauziah, Subri, Faiz,

Table 2
Table Lembaga Zakat Selangor Programs in 2017
No Maqasid al-ShariaSharia Programs
1 Hifdz Ad-Din Eid Assistance
Funeral Management
Greetings from the Great Day of Islam
Donation for Muallaf Association
Gifts for Muallaf
Khitan Assistance
Hufaz Quran Assistance
Religious Class Program
Religious Class Teachers Assistance
Assistance for Religious Class Teachers Fardhu Ain
Religious Lecture Program
The Riqab Da'wah Program
Moral Rehabilitation Program
Aqidah Recovery Program
Narcotic Drugs Recovery Center
Construction of Religious Institutions
Assistance for the Islamic Association
Surau Renovation Program
Islamic Values Application Program
Assistance for Surau Equipment
Mosque Renovation Program
Mosque Carpet Aid
Corporate Debt / Islamic Association Debt
Cost of Unit Dakwah Sudara Kita Management
Outreach Program
Dakwah Riqab Program
2 Hifdz An-Nafs Monthly financial aid
Home rental assistance
Medical help
Emergency help
Monthly food aid
Construction of individual houses
Nursing home management
House Renovation
Group Placement House Complex Development
Community House / Transit Program
Shelter Home Management
Flood Disaster Aid
Fire Disaster Assistance
Musafir Aid
Musafir Home Assistance in Hospital
Life Needs Debts
Debt of Treatment
Dialysis Treatment Payable
MAIS staff emolument
Storm Aid
Amil Allowance
Monthly Wages of Mosque cleaners
3 Hifdz Al’Aql Assistance for educational needs and fees

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 Jurnal Ekonomi dan Bisnis Islam, Vol. 6, No. 2, July - December 2020

Baitul Hasanah Complex

Muallaf Foundation
Activity and Study Visit
General Help Lesson
Students Scholarship to Study abroad
School Needs Assistance
Students Scholarship in Malaysia
Postgraduate Students Scholarship
Scholarship
Publishing and Printing
4 Hifdz An-Nasl Wedding Assistance
5 Hifdz Al-Maal Training courses
Sewing Workshop Management
Asnaf Training Center
Muallaf Training Center
Business capital assistance
Fishery capital aid
Agricultural capital aid
Group Entrepreneurs Aid
Farm Capital Assistance
Source: (Lembaga Zakat Selangor, 2017)

Comparison between Lembaga Zakat Selangor (LZS) and BAZIS DKI

In zakat distribution, LZS has met all the Maqashid Sharia generally, but in last
three years LZS accentuate hifdzu ad-din and nafs. On the other side, BAZIS DKI Jakarta
programs don’t fulfill all the five parts of the maqashid Sharia in most recent three
years. It is essential to Zakat organization to meer at all maqashid Sharia. The way that
the maqashid are worried about the safeguarding and improvement of human
existence, confidence, astuteness, successors, honesty, and abundance shows that the
maqashid can be used as benchmark in arrangement of zakat distribution program.

Preservation of
Faith
32

Preservation of Preservation of
Wealth 4
26 Life Malaysia
9
5

1 6 Indonesia
15

Preservation of Preservation of
Lineage Intellect

Figure 3. Zakat Distribution Programs of LZS and BAZIS DKI in 2015

Source: Processed Data (Authors, 2019)

331
 Mustafida, Kurnia, Fauziah, Subri, Faiz,

Malaysia Indonesia

Preservation of
Faith

Preservation of 22,94%
58,77%
Preservation of Life
Wealth 16,92% 50,07%
4,44%
0,10%
24,31%
22,46%

Preservation of Preservation of
Lineage Intellect

Figure 4. Zakat Distribution Budget of LZS and BAZIS DKI in 2015

Source: Processed Data (Authors, 2019)

In 2015, LZS had 83 projects covering five maqashid Sharia points and centralize
on conservation of hifdzu nafs while BAZIS DKI had 15 projects covering just three
maqashid Sharia perspectives (Figure 3.). Besides, in spending dissemination, LZS
apportioned 50.07% to hifdzu nafs program and the least designation is hifdzu nasl
added up to 0.10%. Besides, BAZIS DKI appropriated 58.77%, 24.31% and 16.92% to
hifdzu nafs, hifdzu al aql and hifdzu ad din (Figure 4.)

Malaysia Indonesia
Preservation of
Faith
32

Preservation of Preservation of
Wealth 9
4 24 Life
11

1 8

14

Preservation of Preservation of
Lineage Intellect

Figure 5. Zakat Distribution Programs of LZS and BAZIS DKI in 2016

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 Jurnal Ekonomi dan Bisnis Islam, Vol. 6, No. 2, July - December 2020

Source: Processed Data (Authors, 2019)

Figure 6. Zakat Distribution Budget of LZS and BAZIS DKI in 2016

Source: Processed Data (Authors, 2019)

LZS in 2016 had the most projects added up to 32 on hifdzu ad-din and the least
program is just one on hifdzu an-nasl. Distinctive with LZS, BAZIS DKI had the most
projects on hifdzu nafs in the measure of 11 projects while hifdzu ad-din has just four
projects (Figure 5). Also, on planning, LZS grouped the most elevated sum 51.03% to
protection of life and the least is hifdzu an nasl. BAZIS DKI conveyed the most
noteworthy spending plan to hifdzu nafs at 56.54% and the least allotment is hifdzu
ad-din added up to 16.51% (Figure 6).

Figure 7. Zakat Distribution Programs of LZS and BAZIS DKI in 2017

Source: Processed Data (Authors, 2019)

333
 Mustafida, Kurnia, Fauziah, Subri, Faiz,

Figure 8. Zakat Distribution Budget of LZS and BAZIS DKI in 2017

Source: Processed Data (Authors, 2019)

The most recent year 2017, the most projects of LZS were 27 to hifdzu ad-din
and like two years prior, the least program was one to hifdzu an-nasl. At the very year,
BAZIS DKI had the most noteworthy projects on hifdzu an-nafs added up to ten and the
least on hifdzu al-aql add up to four (Figure 7). Besides, on planning, LZS disseminated
45.61% of their absolute spending plan to conservation of life and 0.01% to hifdzu ad-
din. Like LZS, BAZIS DKI designated the most elevated financial plan 66.53% to hifdzu
an-nafs and the least 16.26% to hifdzul al aql (Figure 8).
By and large, in most recent three years, both organization LZS and BAZIS DKI
zeroed in on zakat circulation for conservation life and confidence. In most recent
three years, protection of genealogy turns into the least spending plan in zakat
dispersion by LZS while BAZIS DKI didn't have any program to encourage it though this
safeguarding is likewise significant on the grounds that it is identified with the people
in the future. LZS likewise have a few projects in protection of riches while BAZIS DKI
doesn't have by any means. It is on the grounds that neediness pace of Indonesia is
higher than Malaysia. It should be a consideration for BAZIS DKI to meet all aspects of
maqashid ShariaSharia in compiling zakat distribution program. It is because five
aspects of maqashid ShariaSharia become a basic need for every people.

Zakat Institution: The Way Forward

Based on the study, the preservation of the lineage is being overlooked
compare to the four aspects. In fact, preservation of the lineage is very essential to
sustain the Muslim society in promoting Islam as the way of life. However, due to the
current high standard and cost of living that keep arising from time-to-time, many
Muslims parents choose to have less children which significantly reduce the population
of the Muslims. In the long term, this situation may increase the possibility of issue
related to the society specifically Muslim’s lineage. Therefore, in order to cater this
issue, this study recommends the zakat institutions to assist wedding expenses fund
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 Jurnal Ekonomi dan Bisnis Islam, Vol. 6, No. 2, July - December 2020

for the poor to get married. This study also suggested funding the birth of needy people
to encourage the birth among Muslims.
Zakat takes significant function to destitution allevation, so the proficiency of
Zakat foundation in circulation should be need. Protection of heredity and abundance
should be worried for both zakat foundations. Conservation of heredity may have
other imaginative projects, for example, labor help. Protection of abundance, for
example, capital guide is a key to urge the poor to build their way of life. Henceforth,
zakat organizations should utilize maqashid viewpoint to survey their presentation.
Zakat appropriation technique is as yet centered around the periodical type of
move installment which can't explain the neediness issue in the Islamic culture. The
current idea of appropriation must be invigorated with new methodologies that are
equipped for delivering more business people among asnaf to be free and ready to
help themselves and their families to carry on with better lives. The drawn out
objective of this venture is to deliver and raise serious Muslim business visionaries.
Capital guide of Zakat that is appropriated to the asnaf who meet certain measures
would be utilized to begin or to proceed with their business (Rosbi & Sanep, 2010).
Capital is simply given to asnaf who are as of now prepared and go through a
cycle from business viewpoint to upgrade asnaf dominance from hypothesis and
commonsense parts of the business world. A gathering of asnaf who are applied capital
help ought to have the bookkeeping aptitudes, business arranging, stock
administration, etc. This is for guaranteeing them to have flawlessness of reasoning
and high eagerness to settle family. Helping the needy individuals by straightforwardly
giving them an amount of cash to purchase their necessities, is in reality just a transient
arrangement (Ab Rahman et al., 2012).
The issues that emerge is whether the focal point of Zakat organization was
convey Zakat in term of capital help to the asnaf who is submitted, qualified and having
the standards to be a business person (Ramli et al., 2011). Checking should be done
effectively by the organization of Zakat in the wake of circulating the capital help to
the asnaf. Checking structure, for example, occasional visits for in any event once like
clockwork, account reviewing, counsel, capital infusion, month to month report should
be made to guarantee that the business attempted by asnaf truly help them as far as
pay and make them to be Zakat payer (Ramli et al., 2011).
The lack of awareness of zakat among the Muslim needs to be address as well.
Therefore, the government need to take a step forward to make zakat as a compulsory
topic inside the Islamic studies especially in school in an attractive way and approach.
This initiative is to spread and wide the awareness about the important of zakat, its
impact and at the same time the wisdom lies behind the command of zakat.
Furthermore, organizing sharing sessions, webinar, seminar and conferences can be
one of the initiatives to increase the awareness among Muslims to fulfil their religious
obligations especially for those in rural and remote areas who have least access to join.

335
 Mustafida, Kurnia, Fauziah, Subri, Faiz,

There is a need to improve/reinforce the zakat the executives framework to

address the failure issue particularly in circulation viewpoint. Human asset likewise
assumes significant function for Zakat foundation to dispersion zakat. The bad quality
of HR could authorize zakat not as per its capacity (Fitriani & Priantina, 2018). HR of
zakat foundation ought to comprehend the motivation behind zakat to reach maqashid
Sharia. With the goal that zakat is required to be a practical apparatus to satisfy all
parts of maqashid Sharia.
In addition, in spite of the fact that the organization of zakat has gone through
numerous upgrades as far as framework, conveyance framework and government
straightforwardness. There are still a few issues should be handled to guarantee that
the organization of zakat is proceeding onward the correct track, hereafter to
annihilate destitution and to redesign individuals' way of life broadly and universally
(Rahman et al., 2012).
Furthermore, this study suggested the governments to issue proper regulatory
framework which may give high impact activities that can empower and highlight the
Maqasid Sharia comprehensively. Constructive programs need to be held by
government which is essential to improve the distribution of zakat institutions. Raising
the awareness and the importance of distribution in zakat could be done through
providing conducive education system such as establishment of vocational centers and
technical educational institutions (Ab Rahman et al., 2012). Alternatively, they can
provide the zakat fund in the form of training centres or assist in a business that can
bring return, thus enhance the standard of living of the unfortunate people through it
instead of giving zakat in the form of money. It is efficient to alleviate the poverty and
maximize the zakat to its fullest potential. It should be provided and the basic need
(dharuriyyat) should be the top priority and aim for comfort (hajiyyat) afterwards. The
significant role in this matter is obviously amil (the collectors and the distributors of
zakat). Zakat funds need to be well-managed and the zakat institutions need to
monitor and supervise the implementation made by the amil to ensure the funds are
channeled to the right asnaf and to prevent suspicious activity. They must be chosen
based on their trustworthiness, ethics and manners. Zakat is not only teach to raise the
standard of living of a person it is also to raise the standard of giving.

CONCLUSION
Zakat can be very vital in promoting and maintaining economic development
and growth and at the same time encouraging better financial inclusion. In fact, the
development of the zakat system can be seen as an initiative program to alleviate
poverty and an alternative right of the less fortunate people upon the fortunate people
in Islam. If this system is conducted properly and effectively based on the Sharia, it can
create better social welfare among the Muslim society. BAZIS DKI Jakarta achieved only
three aspects of the Maqasid Sharia while LZS achieved all of it comprehensively.

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 Jurnal Ekonomi dan Bisnis Islam, Vol. 6, No. 2, July - December 2020

Therefore, it is seen that the system needs some improvements and innovation
programs to achieve the objectives of the Sharia.
Due to the nature of the research approach adopted, the small number of
subjects which are only two Zakat bodies contribute very little to none in scientific
generalization. Furthermore, this paper's dependency on these two institutions
becomes the limitation to make a general conclusion regarding Zakat distribution
activity as a whole. Further study and research have to be done to establish Maqasid
Sharia as a Key Performance Indicator (KPI) to not only Zakat institution but to be used
widely in any industry.

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