Middle East Journal of Islamic Studies and Culture

ISSN: 2789-8652 (Print) & ISSN: 2958-2296 (Online)

Frequency: Bi-Monthly Website: http://www.kspublisher.com/
Email: [email protected]

Causes of Low Collection and Utilization of Zakat at the National Amil

Zakat Agency of Polewali Mandar Regency
Muh Tabran1*, Muslimin Kara2, Sirajuddin2
1Postgraduate Alauddin State Islamic University Makassar, State Islamic University of Alauddin Makassar, Indonesia
2State Islamic University of Alauddin Makassar, Indonesia

Abstract: Zakat has two dimensions in the life of Muslims, the first is the dimension of Research Paper
worshipbecause zakat is an order from Allah SWT and Rasulullah for Muzakki, and the *Corresponding Author:
second dimension is the human aspect because zakat has a connection with social and economic Muh Tabran
values.Zakat can be one of the alternatives in alleviating poverty and encouraging the economy Postgraduate Alauddin State
of thecommunity and even the State, which is given to Mustahik. Especially for the people of Islamic University Makassar,
State Islamic University of
PolewaliMandar Regency, the potential for zakat in Polewali Mandar Regency is quite
Alauddin Makassar, Indonesia
large, but themanagement has not been maximized so that the function of zakat cannot have How to cite this paper:
a significantimpact on society. The purpose of this research is to identify and provide Muh Tabran et al (2023).
solutions to the causes of the non-optimal management of zakat in Baznas KabPolewali Causes of Low Collection and
Mandar. This type ofresearch is qualitative and phenomenological approach, and normative Utilization of Zakat at the
combined with theliterature. The results of this study show that some of the causes of the low National Amil Zakat Agency
management of zakatin Baznas Kab. Polewali Mandar are due to the lack of a legal system, of Polewali Mandar Regency.
low public awareness, lack of UPZ, lack of digitalization of zakat, topographical factors, and Middle East J Islam Stud
Amil's professionalism. By identifying the causes and providing solutions to Baznas Cult., 3(3): 25-31.
Kab.Polewali Mandar is expected to be able to contribute more to the community in Article History:
| Submit: 22.09.2023 |
optimizing zakat.
| Accepted: 23.10.2023 |
Keywords: Baznas, Zakat, Islamic Law, Muzakki, Mustahik. | Published: 23.10.2023 |
Copyright © 2023 The Author(s): This is an open-access article distributed under the terms of the Creative Commons Attribution 4.0 International
License (CC BY-NC 4.0) which permits unrestricted use, distribution, and reproduction in any medium for non-commercial use provided the original
author and source are credited.

INTRODUCTION accountable for zakat assets. In order to have more

potential and successful utilization, zakat must be
zakat according to Islamic teachings is managed by an institution through amil zakat so that
interpreted as the basis of the people's economy with services related to zakat management can be more
routine management with the aim of helping the needs of effective and efficient. In order to optimize the collection
certain groups, especially those who are recipients of and utilization of zakat, an institution that has the
zakat (al-ashanaaf al- Tasmiyah) to be more empowered authority to manage zakat is needed, so the Indonesian
than before (Sulaiman, 2021). government created an institution called the amil zakat
agency, both at the national, provincial and city district
The essence of zakat is growth, development, levels.
blessing, praise, and goodness (Talli, 2022). Indeed,
zakat is intended for the poor and needy, amil zakat, Based on these problems, the National Amil
someone who has just embraced Islam (mu'allaf), freeing Zakat Agency (Baznas) emerged as an effort to boost and
slaves, people who are in debt and those who run a optimize the effectiveness and results in the management
business and someone who is traveling (musafir). Zakat of zakat, infaq, and alms on a national scale. The creation
should be managed professionally both in collection and of Law Number. 23 of 2011 concerning Zakat
utilization as well as in its management, in order to Management further strengthens the role of Baznas as a
realize the ideals of zakat Islam is welfare and social party that has the authority to manage zakat nationally
justice so as to be able to change poverty towards the (Sarmada & Candrakusuma, 2021).
independence of the ummah (Risal, 2022).
The enactment of Law Number. 23 of 2011
Zakat should include a series of activities related to how the collection and distribution of zakat as
related to managing assets such as collecting, utilizing, a concrete manifestation in boosting and optimizing the
distributing, monitoring, administering and being utilization and results of the management of zakat, infaq,
Peer Review Process: The Journal “Middle East Journal of Islamic Studies and Culture” abides by a double-blind peer review process such that the journal
does not disclose the identity of the reviewer(s) to the author(s) and does not disclose the identity of the author(s) to the reviewer(s).
25
 Muh Tabran et al.; Middle East J Islam Stud Cult., Sep-Oct, 2023; 3(3): 25-31
sadaqah to achieve the welfare of Muslims in Indonesia This proves that the area actually has great potential to
(Sarmada & Candrakusuma, 2021). collect and utilize zakat, so that the purpose of zakat and
the purpose of the law, namely the welfare of society can
Zakat capacity in Indonesia, based on the be achieved. In relation to this, the researcher has a great
measurement of the Zakat Potential Mapping Index in curiosity about BAZNAS Polewali Mandarin Regency
2022, involves 416 regencies and 98 cities in 34 and its role in optimizing the collection and utilization of
Indonesian provinces. The recapitulation of zakat zakat and the factors that hinder the area, in the hope that
potential based on the agriculture, livestock, company, a number of causes of the problem can be found.
money zakat, and income zakat sectors, the results of the
calculation of all provinces in Indonesia reached 250
trillion potential zakat (Badan Amil Zakat Nasional,
RESEARCH METHODS
2019). In addition, in Polewali Mandar Regency there is Researchers applied a type of qualitative
one BAZNAS. But there is no optimal collection and research (Tabran & Talli, 2021). This type of research is
utilization of zakat, infaq and sadaqah. In terms of used to provide a description of existing facts and
theory, zakat can improve the welfare of society which provide an assessment and description that exists in the
has been proven from the past as outlined in this field when the research is carried out. This research was
background. conducted at Baznas Polewali Mandar Regency, located
on Jalan.
The potential for zakat in Polewali Mandar
Regency is very high. Sourced from the Zakat Potential M. Yamin, Syuhada Great Mosque Complex,
Mapping Indicator, the National Amil Zakat Agency of Kelurahan. Darma, District. Polewali, Polewali Mandar
RI, that the potential for zakat in Polewali Mandar Regency, West Sulawesi. The approaches used are
Regency reached Rp 298 billion. The results of the phenomenological approach, normative approach, and
calculation of the potential for zakat are based on formal juridical approach. Primary data sources come
agricultural zakat reaching Rp104.29 billion, livestock from interviews, observation and documentation and
zakat Rp33.22 billion, money zakat Rp1.90 billion, secondary data comes from books and juranal, related
corporate zakat Rp 50million, and income zakat reached articles.
Rp 160.19 billion (Badan Amil Zakat Nasional, 2019).

Table 1: Informant Data

No Description Name
1 vice chairman zakat collection section Jamaluddin
2 vice chairman of zakat distribution Hamzah

RESULTS AND DISCUSSION words of Allah, QS Al- Baqarah/2: 43 Establish the

prayer, pay the zakat, and bow with those who bow
Zakat in Arabic terms is called "az-zakaah" (Agama, 2019) The words of Allah, "Perform the prayer
(Fuadi, Muhammad Natsir, Andi Rachmad, Zaki Ulya, and pay zakat" Mubarak ibn Fudhalah narrated from
2023) which means to increase, grow and develop. The Hasan al-Bashri, who said: "The payment of zakaah is an
word al-zakah can also mean clean "al- zakiyyah" (Fitria obligation, and good deeds cannot be beneficial except
et al., 2022), holy "al-thaharoh", blessing "al- barkah" by performing them and by performing the prayer." (Al-
(Danto et al., 2023), good or decent "al-shalah" Sheikh, 1994)
(Wardana 2023). Based on these basic words, it can be
understood that zakat is a property that is set aside and As stated in Article 4 of Law No. 23 Year 2011,
then given to those entitled to receive it. The assets that "zakat maal consists of: (Undang- Undang, 2011), Gold,
are issued will be able to purify, clean, bring blessings, silver, and other precious metals, Money and other
there is goodness, will grow and develop from these securities, Commerce, Agriculture, plantation, and
assets. The meaning of zakat is also directed at the person forestry, Livestock and fisheries, Mining, Industry,
who pays zakat, where zakat can make the hearts of Income and services and Rikaz. Zakat collected by zakat
people who pay zakat their souls will be pure, clean, and management institutions must be immediately given to
blessings will come (Adiyes Putra et al., 2023). mustahik based on the priority scale that has been
designed in the work program. The zakat must be
Zakat is a pillar of Islam and is also an act of distributed to mustahik as described in QS At- Taubah 9:
worship and proof of one's Islamic faith and obedience 60 which describes the following: (Sherly & Atik, 2021),
to Allah swt, explaining that He obliges them to worship Fakir, Miskin, Amil Zakat (Zakat officers), Mualaf,
Him by fulfilling the obligations of obedience to Him, Riqab or slaves, Gharim, those who have many debts,
praying and paying zakat, as stated Zakat is obligatory Fisabilillah and Ibnu sabil, are people who are on the
because of the book of Allah, the sunnah of the apostle road or musfir. In Law No. 23 of 2011 article 6 regarding
of Allah, and the consensus of the Muslim ummah. The zakat management, what is meant by Baznas is an
following is the basis of the Book of Allah, namely the
© 2023 Middle East Journal of Islamic Studies and Culture | Published by Kuwait Scholars Publisher, Kuwait 26
 Muh Tabran et al.; Middle East J Islam Stud Cult., Sep-Oct, 2023; 3(3): 25-31
institution that has the authority to manage zakat management of collection and distribution is the main
(Undang- Undang, 2011). task of Baznas, in the management of zakat must do
professionally in order to maximize the collection of
Polewali Mandar Regency is the area with the zakat from muzakki, from the three collection methods
highest zakat potential in West Sulawesi based on the carried out by Baznas, namely the method via online, the
Zakat Potential Mapping Indicator (National Amil Zakat method of picking up zakat and the method of collecting
Agency 2019), which amounted to Rp298,200,000,000, zakat directly to the Bazanas or the Zakat Collection
the zakat is a combination of agricultural zakat of Unit, has succeeded in collecting zakat funds which can
Rp104,290,000,000, livestock zakat of be categorized in the following table:
Rp33.220,000,000, property zakat Rp1,900,000,000,
company zakat Rp500,000,000, and income/ Efforts to maximize the collection of zakat by
professional zakat Rp160,190,000,000, the potential for Baznas Kab. Polewali Mandar also made zakat collection
zakat in Polewali Mandar Regency is so great, it's just units in each sub-district and mosques that have been
how to manage the collection in order to maximize this appointed to form Zakat Collection Units. This is as
potential for the welfare of the community. described by Mr Hamzah.

Based on the results of interviews conducted, it "We also cooperate with the community and
proves that the collection of zakat funds from muzakki local government in collecting zakat, infaq and alms by
conducted by Baznas Kab. Polewali Mandar has three forming a Zakat Collection Unit (UPZ), in each sub-
methods, namely, online or via transfer, pick up directly district, and mosques that we have appointed, but this has
to the community or go to the homes of muzakki and, not been maximized at all, because only some sub-
Come directly to the Baznas office in Polewali Mandar districts already have UPZ (Hamzah, 2023).
Regency or Unit Zakat Collection (UPZ). This was
revealed by Mr Jamaluddin as the first vice chairman of The results of the collection carried out by
the collection field, who said that. Baznas are not only about zakat but also in the form of
infaq and alms, The types of infaq collected by Baznas
“The collection of zakat that we do is generally Kab.Polewali Mandar are infaq from pilgrims, infaq
usually done in three ways, namely it can be done online from local government employees of Kab.polewali
by transferring through the bank account that we have Mandar but especially for employees who have a
provided, we can also pick up zakat in the community monthly income of less than four million rupiahs, they
directly in this case we go directly to the house to collect are subject to infaq and for employees who have an
zakat from the community, and can also be done by income of more than four million, they are subject to
coming directly here (Baznas office), to collect zakat zakat and the last infaq or alms sourced from the local
directly” (Hamzah, 2023). government.community, infaq and alms submitted to the
community must be based on a sense of sincerity and
The collection of zakat infak and sadaqah funds without any pressure Collection of zakat infaq and alms
carried out by Baznas Kab.Polewali Mandar, in the Baznas Kab.Polewali Mandar 2019-2022.

Table 2: Collection of zakat infak / alms Baznas Kab.Polewali Mandar Year 2019-2022
No Tahun Zakat Sedekah/Infak
1. 2019 Rp97.955.500 Rp419.039.000
2. 2020 Rp123.607.250 Rp978.364.891
3. 2021 Rp338.612.527 Rp1.644.979.559
4. 2022 Rp197.762.566 Rp2.196.793.987
Jumlah Rp757.937.843 Rp5.239.177.437
Source: Baznas Kab.Polewali

The collection of zakat includes property zakat, amounting to Rp1,644,979,559, in 2022 the zakat
professional zakat (ASN), and agricultural zakat, infaq collected decreased by -42%, or if nominalized the zakat
and alms from 2019 to 2022 and 2023 one semester funds reached Rp 197,762.566, instead infaq / alms
(January-June), and provides information that zakat increased by 34%, reaching Rp. 2,196,793,987, while in
collected by Baznas Kab.Polewali Mandar in 2019 the 2023 in the first semester, namely the period from
zakat collected amounted to Rp97,955,500 and infaq / January to June, the baznas succeeded in Polewali
alms amounted to Rp419,039,000, and in 2020 the zakat Mandar Regency in collecting zakat reaching
collected increased by 26% from last year reaching Rp96,207,847 and infaq / alms Rp1,412,394,023. The
Rp123,607,250 and infaq / alms increased by 133% existence of a large gap between existing zakat and infaq
amounting to Rp978,364,891 entering 2021 Baznas and sadaqah the low amount of zakat collected compared
Kab.Polewali Mandar experienced an increase of 174%, to infaq and sadaqah.
at the level of Rp 338,612,527, infaq / alms grew 68%,
© 2023 Middle East Journal of Islamic Studies and Culture | Published by Kuwait Scholars Publisher, Kuwait 27
 Muh Tabran et al.; Middle East J Islam Stud Cult., Sep-Oct, 2023; 3(3): 25-31
In the distribution or distribution of zakat funds, funds for muallaf people, zakat funds for Fisabilillah,
it can be seen how effective the work program is, in the The distribution of zakat funds for ibnu sabil and the
implementation of zakat empowerment in Baznas Kab. distribution of zakat funds for Amil zakat in charge of
Polewali Mandar refers to five programs, namely Polman prioritizing the distribution of zakat, as ordered in the
Sehat, Polman Cerdas, Polman Makmur, Polman Taqwa Qur'an, for this dibaznas distribution and empowerment
and Polman Peduli. The results of interviews with the for the past 3 years distributed to, the poor and poor,
sub-section of distribution and empowerment of zakat muallaf, people in the fusabilillah category, ibnu sabil
said that. and amil zakat. Meanwhile, the distribution of infaq and
shadoqah is also distributed to the community in
"In the distribution or empowerment of zakat accordance with the work program that we have
infaq and alms by Baznas, it refers to eight asnaf, the compiled, which refers to five work programs such as the
distribution of zakat funds for the poor, for the poor, healthy Polman program, Smart Polman, Prosperous
people who have debts (Gharimin), the distribution of Polman, Taqwa Polman and caring Polman (Hamzah,
zakat funds for Riqab (slaves / slave servants), zakat 2023).

Table 3: Distribution of zakat infak and sadaqah of Baznas Kab.Polewali Mandar in 2021-2022
No 8 Asnaf 2021 2022
1. Fakir Rp8.800.000 Rp9.000.000
2. Miskin Rp289.896.000 Rp140.877.660
3. Gharimin Rp0 Rp0
4. Rigab Rp0 Rp0
5. Muallaf Rp7.150.000 Rp20.380.000
6. Fisabilillah Rp6.000.000 Rp5.060.000
7. Ibnu Sabil Rp15.000.000 Rp3.000.000
8. Amil Rp0 Rp.31.526.696
Source: Baznas Kab.Polewali

Causes of Low Collection and Utilization of Zakat in imams, and community leaders, this can reduce the
Polewali Mandar Regency. optimization of zakat management.

1. Legal System in Zakat Management Legal constraints related to the collection of

Lack of or unclear legal system that regulates zakat from the business, and financial sectors. Some
zakat management. Currently, regulations related to business and financial sectors may face obstacles in
zakat management in Indonesia are still limited. collecting and distributing zakat due to limited rules or
Although there is Law Number 23 Year 2011 on Zakat regulations related to business zakat. This may cause
Management, its implementation is still not fully difficulties in the optimal management of zakat.
structured and wellcoordinated. Law 23 Year 2011 only
regulates the principle of legality or the legal basis for 2. Lack of Public Awareness about the Obligation of
the establishment of zakat management. Zakat
The problem that often occurs in the
The national amil zakat agency (Baznas) which management of zakat in Baznas Kab.Polewali Mandar is
regulates the management of zakat, amil zakat to the the lack of public awareness about the importance of
threat of sanctions for those who violate the provisions zakat. Zakat is one of the pillars of Islam that has an
listed, but there are no rules or laws governing Mustahik important role in building social welfare and reducing
(people who are obliged to pay zakat) this results in a economic inequality. However, there are still a large
lack of regulation that can hinder transparent, efficient number of people in Polewali Mandar who do not fully
and fair zakat management. understand the concept and benefits of zakat.

Differences in interpretation of zakat law In addition, the lack of active role of religious
between zakat management institutions and the institutions in socializing and providing in-depth
community. Sometimes, there are differences of opinion understanding of zakat is also a contributing factor to the
and interpretation on how to calculate zakat, who is lack of public awareness. Religious institutions have the
entitled to receive zakat, and how zakat should be responsibility to provide directed and continuous
distributed. So that many people do not trust Baznas Kab. education about zakat to their congregation.
Polewali Mandar as a legitimate regulation in managing Furthermore, the existence of public ignorance about the
zakat. This lack of clarity can create uncertainty and zakat management mechanism also contributes to the
conflict that affects the management of zakat. The people lack of awareness. Most of the people do not know how
of Polewali Mandar still pay a lot of zakat to mosque their zakat is collected, managed, and distributed to the

© 2023 Middle East Journal of Islamic Studies and Culture | Published by Kuwait Scholars Publisher, Kuwait 28
 Muh Tabran et al.; Middle East J Islam Stud Cult., Sep-Oct, 2023; 3(3): 25-31
rightful recipients. This makes them feel unsure and lack Solutions to Improve Zakat Management in Baznas
of trust in zakat management institutions. Kab.Polewali Mandar.
1. Improvement of Legal System in Zakat
3. Zakat Collection Unit (UPZ) that has not been Management
optimized Improving the legal system in zakat
The main purpose of the formation of UPZ is to management is an important solution to improve zakat
assist the task of Baznas Kab.Polewali Mandar in management in Indonesia. Currently, Indonesia already
collecting and distributing zakat, but the formation of has a legal framework that regulates zakat management,
UPZ itself at Baznas Kab.Polewali Mandar is still a little including Zakat Law No. 32 Year 2011, on the
in each sub-district, this makes it difficult to report and amendment of Law No.38 Year 1999 however, It is
utilize zakat in the community, based on the results of necessary to make improvements and adjustments that
research data on Zakat Collection Units in Polewali are more comprehensive regarding the object of the law
Mandar Kab.Polewali Mandar there are only six UPZ not only the legality of the establishment and
from 16 sub-districts. The lack of zakat collection units management of zakat by Baznas but should also regulate
(UPZ) in the community results in a lack of zakat for muzakki and business actors so that the legal
services that can be provided by Baznas Kab.Polewali framework functions effectively in regulating zakat
Mandar, so that muzakki are difficult to do zakat services management.
and zakat consultations. The lack of Zakat collection
units in the regions, be it sub-districts, villages, or Furthermore, it is necessary to harmonize the
business entities, has resulted in the data collection of zakat legal framework with tax regulations and the
muzakki and mustahik not being optimal. national financial system. A consistent and integrated
legal framework will facilitate the implementation of
4. Professional Amil Zakat zakat collection, distribution, and utilization. For
The meaning of amil zakat according to MUI example, the regulation on tax incentives for the people
listed in fatwa No. 8 of 2011 is a person or group of of Polewali Mandar Regency who pay zakat can be
people formed by the community and authorized by the clarified and synchronized with the existing tax
Government to manage the implementation of zakat regulations. This can encourage more community
worship.1 In carrying out the task of managing zakat, an participation in paying zakat.
amil (officer) must have special requirements so that he
is able to carry out the mandate given by muzakki 2. Raising Public Awareness of the Importance of
(people who give zakat). In terms of authority and duties Zakat
carried out, in accordance with their respective expertise, The methods of fostering community awareness
the collection sub-section should have amil who are can be broken down as follows:
experts in it, the utilization sub-section must have amil
who are experts in their work and so are the sub- Lecture is a method of delivering information or
subdivisions in Baznas Kab.Polewali Mandar. messages by using oral to the listeners. To be able to
convey material or information about the importance of
5. Digitalization of Zakat giving zakat, lectures can be conducted in mosques, and
The main purpose of the zakat digitization certain events (Catur et al., 2023).
process is to improve the efficiency and effectiveness of
the work of a Baznas, in collecting to utilizing zakat, this Door to Door/Pint uke pintu (Dalimunthe &
effectiveness and efficiency can then improve services to Hendra, 2023) This method of socialization of zakat
the community. allows socializers and interlocutors to be more familiar
and can talk in depth according to the needs of the
As amil zakat must have technical expertise in community, the community can also consult easily about
creating or developing products or services in zakat zakat.
management organizations. This is none other than to
make it a means of growing the services of Baznas Kab. Campaigns and advertisements, (Akbar et al.,
Polewali Mandar. In this scope, in addition to amil must 2021) a way that can be done to disseminate information
master digital competencies, he still must also master through digital platforms and social media about the
well technical expertise such as marketing (collection), importance of zakat including procedures for fulfilling
distribution / utilization, finance, IT technology. In the the terms and conditions of zakat, collection and
results of the researcher's research that Baznas utilization to anyone, this method can also have a
Kab.Polewali Mandar has not maximized the positive impact on Baznas and the community.
digitalization of zakat, especially in the collection of
zakat funds, Baznas still uses technology that is left Local government, to foster public awareness of
behind, thus making mustahik who are located far from zakat the role of the government is also very necessary,
Baznas difficult to get zakat infak and sadaqah services. because the government as a regulation that regulates
regional autonomy can be (Shofya Humaira Siti Salma &

© 2023 Middle East Journal of Islamic Studies and Culture | Published by Kuwait Scholars Publisher, Kuwait 29
 Muh Tabran et al.; Middle East J Islam Stud Cult., Sep-Oct, 2023; 3(3): 25-31
Ayi Yunus Rusyana, 2023). It is also important to
organize activities that involve the community in the Zakat Via Counter The existence of the Zakat
management of zakat, such as direct collection and Iinfak and Sadaqah (ZIS) counter aims to facilitate the
distribution of zakat. By actively involving the community in making ZIS payments and obtaining
community, they will have the opportunity to see information related to programs carried out by Baznas
firsthand the benefits generated from the zakat they pay. Kab.Polewai Mandar.

3. Increase the number of Zakat Collection Units

(Upz)
CONCLUSION
The thing that Baznas Kab.Polewali Mandar The cause of low zakat collection in Baznas
can do in optimizing the collection and empowerment of Kab.Polewali Mandar is due to many causes, first, from
zakat is to increase the Zakat Collection Unit (UPZ), not the framework of The law regarding zakat management,
only at the sub-district level but can hold UPZ in the legal system that regulates zakat only regulates the
government agencies, State- Owned Enterprises basis for the establishment of amil zakat institutions,
(BUMN), regionally owned enterprises, private zakat criteria, amil zakat and sanctions for amil zakat
companies, and can form UPZ in the village, this has listed in the regulation, the law does not regulate
become a mandate from Law No.32 of 2011. It is hoped Muzakki and Mustahik. The second aspect of the
that the number of zakat collection units in remote areas Polewali Mandar community who are less aware of the
can facilitate the community and Baznas Kab.Polewali importance of zakat, third, the factor of community
Mandar Together manage zakat and supervision. habits, the fourth is caused by the lack of professionalism
of Amil zakat in managing zakat, the fifth, the lack of
4. Professional Amil Zakat transparency in the collection and utilization of zakat, the
The members of amil zakat are required to be sixth, influenced by regional factors and poor
professional in carrying out their duties to manage zakat, infrastructure, the seventh, has not maximized the
a professional attitude is to carry out tasks in accordance digitization of zakat so that less access to zakat services,
with their competence or expertise and be responsible for the eighth is the lack of zakat collection units at the
the results, to improve human resources at Baznas village level, and the last, the lack of reporting between
Kab.Polewali Mandar, it should select amggota amil Laz Kab.polewali Mandra with baznas Kab.Polewali
zakat carried out by the government and provide Mandar
guidance and supervision in accordance with their
respective fields of expertise, as regualation contained in REFERENCES
article 11 of Law No.32 of 2011 an amil zakat has • Adiyes Putra, P., Marliyah, M., & Siregar, P. A.
competence in the field of zakat management, if this can (2023). Zakat Dan Pajak Dalam Perspektif Syariah.
be implemented then it will automatically foster public Al-Mutharahah: Jurnal Penelitian Dan Kajian
trust in Baznas. In 2011, an amil zakat has competence Sosial Keagamaan, 20(1), 79–92.
in the field of zakat management, if this can be https://Doi.Org/10.46781/Al-
implemented, it will automatically foster public trust in Mutharahah.V20i1.610
Baznas. • Agama, K. (2019). Al-Qur’an Dan Terjemahannya.
Lajnah Pentashihan Mushaf Al- Qur’an.
5. Digitalization of Zakat • Akbar, W., Tarantang, J., & Misna, N. (2021).
The digital revolution has penetrated into every Filantropi Islam (Regulasi Dan Implementasi Zakat
aspect of people's lives and has changed people's Di Indonesia). In K-Media, Yogyakarta.
transactions including in the payment of zakat (Hadana http://Digilib.Iain-
et al., 2023). This new trend certainly requires zakat Palangkaraya.Ac.Id/Id/Eprint/3566
institutions to adapt and adopt digital schemes in the
• Al-Sheikh, D. A. Bin M. Bin A. Bin I. (1994). Kitab
process of collecting zakat to make it more effective and
Tafsir Ibnu Katsir Jilid 1. In Yusuf Harun (Ed.),
efficient, a form of development that can be done is.
Issue December). Pustaka Imam Asy-Syafi’i.
• Badan Amil Zakat Nasional. (2019). Indikator
Zakat Via E-card the existence of Automated
Pemetaan Potensi Zakat (Ippz). In Pusat Kajian
Teller Machines (ATMs) is almost in every region even
Strategis Badan Amil Zakat Nasional.
at the village level, which provides an opportunity for
muzakki to pay zakat. • Catur, D., Hasna, B., & Farah, H. (2023). Literasi
Zakat Bagi Generasi Muda (Sosialisasi Pengelolaan
Electronic money or e-money, is an effort to Zakat Bagi Remaja Masjid Al- Mas’ Ad Ambulu).
load payment instruments using applications on Abdi Indnesia, 3(1), 39–50.
smartphones or electronic media, such as OVO, DANA, • Dalimunthe, M. O., & Hendra. (2023).
QRIS, E-Wallets and so on, which are considered more Implementasi Digitalisasi Sebagai Upaya
practical without using a PIN as and can be done Meningkatkan Jumlah Nasabah Asuransi Syariah:
anywhere. Studi Kasus Kantor Prudential Syariah Cabang
Binjai. Jurnal Ilmu Komputer, Ekonomi Dan
© 2023 Middle East Journal of Islamic Studies and Culture | Published by Kuwait Scholars Publisher, Kuwait 30
 Muh Tabran et al.; Middle East J Islam Stud Cult., Sep-Oct, 2023; 3(3): 25-31
Manajemen (Jikem), 3(3), 3890-3896. • Yusuf Al-Qardawi Dan Wahbah Al-Zuhayli (Sebuah
• Danto, A. M. J., Kara, M., & Putra, T. W. (2023). Analisis Komparasi). Jurnal Antologi Hukum, 1(2), 232–
Analisis Indikator Keberkahan Berzakat Bagi 248. https://Doi.Org/10.24090/Maghza.V4i2.3167
Muzakki Pada Badan Amil Zakat Nasional (Baznas) • Shofya Humaira Siti Salma, & Ayi Yunus Rusyana.
Kota Makassar. Eksisbank: Ekonomi Syariah Dan (2023). Kebijakan Ekonomi Khalifah Umar Bin
Bisnis Perbankan, 7(1), 147–159. Abdul Aziz Dan Relevansinya Terhadap Zakat Di
https://Doi.Org/10.37726/Ee.V7i1.761 Indonesia. Jurnal Riset Ekonomi Syariah, 7–14.
• Fitria, S., Danisworo, D. S., Miftahurrohman, M., & https://Doi.Org/10.29313/Jres.V3i1.1705
Andriana, M. (2022). Analisis Pengaruh Kinerja • Sulaiman, R. (2021). Zakat Dan Keadilan Sosial:
Keuangan Terhadap Pengeluaran Dana Zakat Optimalisasi Pengelolaan Zakat Profesi Untuk
Perusahaan Pada Bank Umum Syariah. Journal of Pemberdayaan Umat. Asy Syar’iyyah: Jurnal Ilmu
Applied Islamic Economics and Finance, 3(1), 152– Syari’ah Dan Perbankan Islam, 6(1), 1–22.
164. Https://Doi.Org/10.35313/Jaief.V3i1.3811 https://Www.Lp2msasbabel.Ac.Id/Jurnal/Index.Ph
• Fuadi, Muhammad Natsir, Andi Rachmad, Zaki Ulya. p/Asy/Article/View/2278
(2023). Inconsistency Of Legal Norms For The • Tabran, M., & Talli, A. H. (2021). Talkīn Dead
Criminal Action Of Zakat As A Source Of Regional Before And After Buried; An Analysis Of The Al-
Original Income In Aceh. Russian Law Journal, 11(3), Shafi’i And Maliki Schools Of Thought.
445–456. Https://Doi.Org/10.52783/Rlj.V11i3.1113 Mazahibuna: Jurnal Perbandingan Mazhab, 3(2),
• Hamzah. (2023). Wawancarra. 130–141. https://Doi.Org/10.24252/Mh.V3i2.22003
• Risal, M. (2022). Implementasi Shariah Enterprise Theory • Talli, A. H. (2022). Pemikiran Hasbi Ash-Shiddiqy
Pada Lembaga Amil Zakat Dalam Mewujudkan Keadilan Tentang Fiqh Zakat Di Indonesia Saat Ini.
Sosial. Jurnal Sosial Sains, 2(1), 89–94. Kemudian Digunakan Untuk Menganalisa
Https://Doi.Org/10.59188/Jurnalsosains.V2i1.296 Penerapan Data-Data Terhadap Lingkup Tentang
• Sarmada, Z. M., & Candrakusuma, M. (2021). Sinergi Pengelolaan Zakat Di Indonesia Dalam Pemikiran
Amil Zakat Indonesia: Kontekstualisasi Konsep Amil Hasbi Ash-Siddiqy, 8(1), 72–87.
Zakat Berdasar Perundang-Undangan. Al- Mabsut:
• Undang-Undang. (2011). Undang-Undang Republik
Jurnal Studi Islam Dan Sosial, 15(1), 75–91.
Indonesia Nomor 23 Tahun 2011 Tentang
• Sherly, I., & Atik, A. (2021). Konsep Asnaf
Pengelolaan Zakat (Issue July).
Penerima Zakat Menurut Pemikir

© 2023 Middle East Journal of Islamic Studies and Culture | Published by Kuwait Scholars Publisher, Kuwait 31