The Implementation of Productive Zakat in Samarinda, East
Kalimantan
Sri Wahyuni and Rais Abdullah
Faculty of Economics and Business, Mulawarman University, Samarinda
Keywords: Productive Zakat, Muzakki, Mustahik, implementation.
Abstract: This study describes the understanding and implementation of Samarinda community in distributing
productive zakat directly or indirectly through agency or institution of zakat management that is available,
with an understanding of people of Samarinda city that zakat funding is only limited to consumption or to be
exhausted (karitatif). The implementation of zakat by the community so far only able to meet the primary
needs such as foods and beverages and finance needs, which then does not change the asnaf/mustahik (the
recipient of zakat), especially the poor to be better and even expected to become muzakki (the giver of zakat).
Thus in this study it is obtained 100 respondents of Samarinda community especially moslems who have paid
zakat mal (wealth zakat), that people are still chose to pay zakat from consumption fund for the reason of
practicality rather than studying for the real needs of the mustahiks other than foods and financial needs, and
it is considered to have paid the obligation of paying the wealth zakat (zakat mal). In conclusion and
suggestion the researchers are highly expected of continuous socialization of the importance of paying zakat
productively to the community directly and non formally. It can be done through educational institutions,
social organizations, religious organizations, village apparatus, Qur’an recitation groups, mosques, since
productive zakat has a lot of benefits as a multiplayer effect as well as providing employment, cutting the
poverty chain, and the tendency of asking sympathy from others.
1 INTRODUCTION
Samarinda city has population of 876.728 people with
659.167 moslems of 15 years and above age (BPS of
Samarinda 2015) which is 80% percentage of the
population. The moslems of Samarinda city is spread
in ten sub-districts of Samarinda Kota, Ilir, Ulu,
Sambutan, Palaran, utara, Seberang, Loa Janan Ilir,
sungai Kunjang, and Sungai Pinang. Base on the
profession the moslems are spread from civil servants
and private employees, large trade groups, small
market retailers, and industries.
The employment rate covers 68% of the
population (BPS of Samarinda 2015), thus it can be
assumed that the population of Samarinda city who
are obliged to pay zakat both fitrah and other
contemporary zakat are quite potential. Amil Zakat
Agency in Samarinda has income of 2% in 2015-2017
where 40% is for consumption and 60% for
production. This indicates that people awareness to
pay zakat is high, but it is still to be questioned
whether they personally understand how to do zakat
productively.
The study wanted to measure the extent to which
the understanding of the city of Samarinda associated
with productive zakat, not only consumptive zakat.
How the Muslim community of Samarinda
implements the distribution of their zakat, in this
special study of zakat which is distributed by itself
without going through the agency or amil zakat
institution, does the community understand whether
productive zakat will affect the economic level of the
people of Samarinda because of the multiplayer effect
on productive zakat effect.
This study is done to see how far is the
understanding of moslem community of Samarinda
city in implementing zakat distribution productively,
does the community understand about the meaning of
zakat, the distribution, and the main function of zakat.
This study contributes as a scientific knowledge
addition for other researchers, students, Amil Zakat
agencies or institutions and also community in
general about evaluation of zakat fund distribution
which is theoretically said multiplayer effect. This
study also can be a reference for the stakeholders in
this case the local government to make productive
Wahyuni, S. and Abdullah, R.
The Implementation of Productive Zakat in Samarinda, East Kalimantan.
In Proceedings of the 1st International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP 2017) - Transforming Islamic Economy and Societies, pages 569-574
ISBN: 978-989-758-315-5
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
569

zakat as one of the potential source for local revenue,
which then be aimed to selected groups based on
Qur’an and can open employment as well as eliminate
poverty.
2 LITERATURE REVIEW
2.1 Definition of Zakat, Zakat Fitrah
and Zakat Mal
Zakat by language means to clean or purify oneself.
According to term zakat is a certain value of wealth
that is obliged to be given to a specific people who
are in need or are fulfil the requirement according to
Islamic sharia (Qordhowi, 2002). The law of zakat are
stated in Qur’an verses as follows. "Take zakat from
their treasures with it you cleanse and purify them ...”
(Q.S. At Taubah: 103)
There are two types of Zakat (Qordhowi, 2007):
2.1.1 Zakat Fitrah
Zakat fitrah is a compulsory zakat for every moslem;
males and females, adult and young, a free person or
a slave (Hafiduddin,1998; Husnan, 1996). The aim is
to purify body and soul for moslems who are done
fasting. Zakat fitrah is in the form of staple food that
is 3.2 litres or 2.5 kgs of rice. The law of zakat fitrah
is a mandatory which means it must be done by all
moslems without any exception.
2.1.2 Zakat Mal
Zakat mal is to purify the holding. According to the
term there is a certain value of possessions that must
be paid for moslems to those who are meet the
requirements. Zakat mal is a mandatory for moslems
with certain qualifications. The aim is to cleanse up
oneself from their wealth. The requirements for zakat
mal are; a. Islam, b. a free person, c. fulfill the
minimum amount of possession (nisab), d. fulfill the
minimum time of possession (haul).
The principles of zakat mal are a. the zakat
statement, b. the person who pays zakat (muzakki), c.
the person who receives zakat (mustahik), d. the
possession.
The time of Zakat Mal is issued once a year if it
is enough nisab except the harvest and findings while
the zakat fitrah issued during Ramadan until the day
of Eid al-Fitr pray. Nisab Zakat Mal i.e.: Nisab means
the minimum limit of possessions. The Nisabs are:
Table 1: The Nisabs.
No Asset Type Nisab Percentage of Zakat (%)
1. Gold 20 Dinar = 93,6 gr 2,5 %
2. Silver 200 Dirham = 624 gr 2,5 %
3. Commerce Gold standard (it is calculated
based on gold price)
2,5 %
4. Farms :
a. Goat/Sheep 40 – 120 goats/sheeps
121 – 200 goats/sheeps
201 – 339 goats/sheeps
400 …… goats/sheeps
Every increase 100 goats/sheeps
1 goats/sheeps for 2 years old
2 goats/sheeps for more tha
n
two years old
3 goats/sheeps for more tha
n
two years old
4 goats/sheeps for more tha
n
two years old more
add 1 goats or sheeps
b. Cow/Buffalo 30 – 39 cows/buffaloes
40 – 59 cows/buffaloes
60 – 69 cows/buffaloes
70 – 79 cows/buffaloes
80 – 89 cows/buffaloes
Every Increase 30
cows/buffaloes
1 cow/ buffalo for more than
1
years old
1 cow/buffalo for more tha
n
two years old
2 cows/buffaloes for more tha
n
1 years old
2 cows/buffaloes for more tha
n
two years old
3 cows/buffaloes for more tha
n
1 years old
Add 1 cows or buffaloes
5.
Agriculture / staple
plant
5 wasaq = 750 kg
= 930 litre
10% when irrigated with rai
n
water / river wate
r
5% when irrigated with
a
sprinkler that require
s
additional cost
6. Gold and silver findings Similar with gold and silver 20 % when find it
Other items besides gold
and silver
Similar with gold and siver 2,5 %
7. Others :
Fishery
Decorative plants
Profession
Plantation
Calculation of money and
currency based on gold and
silver price standards
2,5 %
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Here are 8 groups of Muslims who are entitled to
receive zakat based on Q.S At Taubah verse 60:
 Fakir (people who do not have property)
 Poor (people whose income is insufficient)
 Riqab (slaves)
 Gharim (people who have a lot of debt)
 Converts (new converts to Islam)
 Fisabilillah (warrior in the path of Allah)
 Ibn Sabil (musyafir and overseas students)
Amil zakat (receiving committee and zakat fund
manager).
2.2 Consumptive and Productive Zakat
2.2.1 Consumptive Zakat
Consumptive Zakat is a zakat treasure directly
reserved for the poor and needy, especially the poor.
Zakat treasure is directed primarily to meet the basic
needs of life, such as food, clothing and shelter.
Primary needs are primarily for the needy, poor,
gharim, orphans, the elderly or physically disabled
who can not do anything to earn a living for the sake
of survival, as well as other temporal help such as:
zakat fitrah, Eid gifts and the distribution of special
qurban meat on Eid al-Adha.
Their needs do seem to be solved by using
consumptive properties of zakat, for example to eat
and drink at certain time, fulfillment of clothing,
shelter and other urgent living necessities
(Muhammad, and Ridwan Mas’ud, 2005).
2.2.2 Productive Zakat
Productive zakat is the giving of zakat which enable
the receiver to produce something continually with
the zakat that is received. Productive zakat is where
the zakat's assets or funds given to the mustahik are
not spent but are developed and used to help their
business, so that with the effort they can meet the
needs of life continuously (Fakhruddin, 2008).
M.A. Manan (1997) says, zakat funds can be
utilized for productive investment, funding for
various development projects in education, health
care, clean water and other social welfare activities,
which are solely for the benefit of the poor. The
income of the poor is expected to increase as a result
of their higher productivity.
2.2.3 Definition of Implementation
In simple terms implementation can be interpreted as
execution or application. Browne and Wildavsky (in
Nurdin and Usman, 2003: 7) suggests that
"implementation is an extension of mutually
adjusting activities". Implementation is an action to
achieve the objectives outlined in policy decisions,
the action is done either by individuals, government
officials or private. Based on the description, it can be
concluded that the implementation is a dynamic
process, where the executor of the policy conduct
activities or activities, so that in the end will get a
result in accordance with the goals or objectives of
the policy itself.
The plan is 20% success, the implementation is
60%, the remaining 20% is how we control the
implementation. Implementation of the policy is the
most difficult, because here the problems are
sometimes not found in the concept, appear on the
field. In addition, the main threat, is the consistency
of implementation (Nugroho, 2011). Various
approaches in policy implementation, whether related
to the implementation, resources, environment,
methods, problems and pluralism level faced in the
community.
3 METHODOLOGY
This study is a descriptive qualitative study which is
aimed to understand a phenomena about what is
experienced by the research subject such as behavior,
perception, motivation, and action, holistically and
with description in form of words and language, with
the data collection procedure through observation and
indepth interview.
In qualitative research, there is no population
because researchers enter certain social situations that
can be certain educational institutions, certain
communities or certain groups of people to observe
and interview people who are considered to know
about the social situation. Determination of data
source in the interviewee is done purposively that is
chosen with certain consideration and purpose. From
the ten sub-districts in Samarinda city, the researchers
took each of 10 people per sub-district so that the total
is 100 respondents.
The sample as a data source should meet the
following criteria:
 Those who master or understand something, for
example through the process of distribution of
zakat, so that something is not just known, but
also understood.
 Those who are categorized as still engaged or
engaged in activities under investigation in
recent months.
 Those who have adequate time for information
 Those who do not tend to convey information on
the results of their own "packaging"
The Implementation of Productive Zakat in Samarinda, East Kalimantan
571

 Those who were initially "unknown" with the
researcher so that more exciting to be a kind of
teacher or resource person.
4 RESULTS AND DISCUSSION
The result is presented through the following
quotations.
Questions:
1) Where the paid zakat are distributed to? What are
the reasons?
2) Where are the paid zakat distributed? What are the
reasons?
3) What are the forms of the paid zakat? Money or
production tools? What are the reasons?
4) What do you know about function, types, haul and
nisab of zakat?
5) Have you ever paid zakat to zakat agency? If not,
why?
Answer from Respondent 1 (Civil servant,
education: Master degree):
1) “Distributed to the closest relatives who are fakir
and poor, because there are members of my
relatives who are still in difficult condition and
categorized as fakir and poor”
2) “I distributed zakat in form of money because they
still need money to pay their children’s school
tuition“
3) “The function of zakat is to cleanse the
possessions, haul is one year, and nisab is when
the value of the possession is about 85 grams of
gold“
4) “I know that zakat can be distributed productively,
for example production materials”
5) “I never distributed zakat through zakat agency, I
distributed it myself… but there was once in my
office I was forced to cut my salary for profession
zakat as civil servant due to Governor’s
instruction”
Answer from Respondent 11 (Organisator,
education master degree)
1) "is distributed to members of organizations,
loyalists and sympathizers of the organization,
because they have no permanent jobs, many are
retired, I categorize them fi sabilillah because
loyal to the organization"
2) "I distribute it in the form of money only, because
I do not want to bother"
3) "The function of zakat is obligatory, I do not know
what is haul and nishab ... which I know after can
be the property from the sale of assets I have to
spend zakat 2.5%"
4) "I do not know if zakat can be distributed in the
form of working capital ..."
5) "I never distributed zakat through zakat institution,
but I distribute it myself ... I am satisfied if
distributing it myself.”
Answer from Respondent 21 (Parliament
member, master degree)
1) "Distributed to close neighbors, families, and some
Party sympathizers ... I think they deserve to be
given zakat.”
2) I distribute in the form of money... I do not know
they need what production materials, I give them
cash and just let them buy their own tools of
production. "
3) "The function of zakat for the sharing of property,
so they also feel what we get, and the important
thing I have to spend my zakat, fall my obligation
.."
4) "I do not know if zakat can be issued in productive
form.”
5) "I have zakat through zakat institution ... but more
often I zakat directly ... so that I know who I
give.”
Answer from Respondent 31 (A lector,
education bachelor degree)
1) "Partly I distributed to my friends who are
studying, they need help because of the shortage
of school fees abroad.”
2) "I channel in the form of money ... because they
need more financially, regardless to pay for school
or for their children and wives in the homeland.”
3) "The function of zakat to clean the treasure and it
is the obligation of the Muslims to pay zakat,
when to haul and nishab.”
4) I know if zakat can be distributed productively.
Hopefully the next zakat I can help the asnaf in
the form of business capital assistance... just pray
my business smoothly”
5) I have zakat through zakat institute and have also
distributed myself... if by chance met directly with
the match according to my observations for the
zakat.
Answer from Respondent 41 (a lecturer,
education doctoral degree)
1) "I distribute to the people closest to family, staff or
people who work in an office environment such as
OB, Cleaning service, security guard .. Very pity
they can be small salary, so once in a while for
sustenance to them ..."
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2) "I channel in the form of money alone, more useful
it seems ..."
3) "The function of zakat to help people like them, to
feel what we feel, may be beneficial to them and
family"
4) "Can zakat be distributed productively? I have
indeed read and heard from religious lectures, but
it seems that productive zakat is ineffective
because these people are in dire need of cash at
this expensive time. "
5) "I give zakat without institution but directly to the
person ... ever offered by the office to be
channelled through zakat institutions that exist in
my agency but it does not seem to run again...”
From the research it can be discussed as follows:
1. Implementation of productive zakat distribution
Community of Samarinda city still tends to
distribute zakat in form of consumption or in form
of money, people think that zakat is to fulfill
consumption needs, thus money can be exchanged
in buying or paying consumption needs.
Culturally the community still put pity as a main
factor to the receiver of zakat and it makes the
distribution is less precise in distribution and in
receiver.
2. Community understanding of productive zakat
Based on sample criteria being researched most of
Samarinda community has understood the
importance of productive zakat but not yet
capable of conditioning where and how to know
the needs of the zakat receiver. This makes
muzakkis must have more time to look for
information regarding the zakat receiver, thus to
make it easier they give consumptive zakat. Zakat
for consumption is indeed a noble thing to do but
it values more when it becomes a fund to change
the dhuafas. The time has come for us to change
the paradigm of zakat. Forcing people to work is
nobler than just giving them money. In order to be
able to do this, zakat is better to be submitted to
the amil zakat agency that are trustworthy.
5 CONCLUSIONS
From the exclusive interview of the respondents, the
researchers draw conclusions that some respondents
represent the community of Samarinda city are still
do not understand the importance of productive zakat.
People still think classic that zakat is better
distributed consumptively or spent (karitatif). It is
concluded that the distribution of productive zakat is
not yet implemented maximally.
Although there are respondents who already know
about the existence of productive zakat but
respondents do not want to implement due to some
things such as the respondents do not know the exact
needs of the recipient of zakat (mustahik), assuming
the consumption needs (primary) such as food and
finance more than other needs.
This is in accordance with Nugroho (2011) which
states that implementation is the most severe, because
here the problems are sometimes not found in the
concept, appear on the field. In addition, the main
threat is the consistency of implementation and
various approaches in policy implementation, both
related to the implementation, resources,
environment, methods, problems and pluralism levels
faced in the community Suggestions is:
 There should be a preventive socialization to the
community about the productive zakat
conducted by the National Amil Zakat Agency
or other zakat institutions and experts in the field
of zakat.
 Conduct training along with mentoring to
mentors who will later conduct training and
mentoring to the recipients of zakat (mustahik).
 Opening public discourse early on related
productive zakat through middle, upper and
university educational institutions and students
in the form of subjects and courses. Then
through the organization and other social
institutions in the form of lectures, discussions
and work programs.
 Encourage researchers, scientists and
practitioners in their field to synergize with the
government in supporting the community for
productive zakat.
REFERENCES
BPS Samarinda. 2015. Samarinda Dalam Angka 2015
Fakhruddin, Fiqih, 2008. Manajemen Zakat di Indonesia,
Malang: UIN-Malang Press.
Hafiduddin, D., 1998. Panduan Praktis tentang ZIS,
Jakarta: Gema Insani Press.
Husnan, A., 1996. Zakat Menurut Sunnah dan Zakat Model
Baru, Jakarta: Pustaka Al Kautstar.
Manan, MA, 1997. Teori dan Praktek Ekonomi Islam:
Dasar-dasa Ekonomi Islami, Yokyakarta: PT. Dana
Bhakti Prima Yasa.
Muhammad, and Ridwan Mas‟ud, 2005. Zakat dan
Kemiskinan Instrumen Pemberdayaan Ekonomi Umat.
Yogyakarta: UII Press.
Nurdin, Syafruddin dan Usman, Basyiruddin. 2003. Guru
Profesional dan Implementasi Kurikulum. Jakarta:
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Qardhowi, Y. 2002. Hukum Zakat, alih bahasa Dr. Salman
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