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rupiahs while in 2017 managed to raise ZIS funds by
5.6 billion rupiahs, an increase of 64.7% (BAZNAS
Bogor, 2017). BAZNAS Tangerang has a substantial
ZIS growth of 222% from 775 million rupiahs in
2012 to 2.5 billion rupiahs in 2016 (BAZNAS
Tangerang, 2016). Meanwhile, BAZNAS Bekasi has
a higher collection compared to BAZNAS Kota
Depok, Bogor and Tangerang which is equal to 10.1
billion rupiahs in 2017 with a growth of 15%
compared to the previous year. On the other hand,
BAZNAS Depok has only been established at the
end of 2016 so that ZIS collection tends to be lower
compared to BAZNAS Bogor, Bekasi, and
Tangerang. But over time, the collection of ZIS in
Depok can increase considering the economic
development in Depok is increasingly rapid
(Ardianto, 2018).
Jakarta, Bogor, Depok, Tangerang, and Bekasi
(Jabodetabek) are metropolitan with a population of
30 million (Dardak, 2014). With a large population
and tends to increase every year, the potential for
ZIS in Jabodetabek is very large. BAZNAS at the
district /city level and BAZIS DKI Jakarta only
manage zakat in their respective regions so that there
is a focus in managing ZIS funds and helping local
governments to improve community welfare through
the programs they run. Therefore, zakat management
must be carried out efficiently and professionally. So
the authors feel it is important to conduct research
on zakat institutions performance, especially
BAZNAS and BAZIS DKI Jakarta at district/city
level as non-structural government institutions.
The object of this research is BAZNAS Depok,
Tangerang, Bogor, Bekasi and BAZIS
Administration of North, South, East, West and
Central Jakarta. The research object covers the
Jabodetabek area . Jabodetabek is an area that is
more advanced than other regions throughout
Indonesia so that it can be used as a national
representation. Performance measurement by using
institutional indicators of NZI (National Zakat
Index) and DEA (Data Envelopment Analysis) in
BAZNAS Depok, Tangerang, Bogor, Bekasi and
BAZIS DKI Jakarta has never been studied so this
research can fill the gap from previous research.
This study aims to analyze the performance of
BAZNAS in Depok, Tangerang, Bogor, Bekasi and
BAZIS Administration of North, South, East, West
and Central Jakarta by using institutional indicators
of NZI and DEA and to know graph of performance
deployment of zakat institutions with both methods.
2 ANALYTICAL FRAMEWORK
2.1 Zakat, Infaq, Shadaqah/Alms (ZIS)
Zakat in a word means purifying, growing or
developing. Whereas in terms of zakat means
issuing a number of assets to people who have the
right to receive (mustahik) in accordance with
Islamic law (Wibisono, 2015). Zakat is a maaliyyah
ijtima'iyyah worship which has a very important
position, is strategic and determines both in terms of
Islamic teachings and in terms of developing the
welfare of the society (Hafidhuddin, 2002). The
existence of zakat is considered as ma'luum minad-
in bidh-dharuurah which is automatically known
and becomes an absolute part of one's Islam (Yafie,
1994).
In the Al-Quran, there are about 35 verses which
discuss zakat, 27 of which the word "zakat" is
always juxtaposed with the word "prayer". This
shows that zakat and prayer have equal positions
(IZDR 2009). Some scholars believe that whoever
leaves zakat then he has left the prayer, and vice
versa. Allah SWT said:
“And establish prayer and give zakah and bow
with those who bow [in worship and obedience].”
(Al-Baqarah, 2:43)
“...........But if they should repent, establish
prayer, and give zakah, let them [go] on their way.
Indeed, Allah is Forgiving and Merciful.” (At-
Tawbah, 9:5)
Infaq comes from the word nafaqa which means
to leave. Whereas according to the term infaq is to
issue something (property) for the benefit of being
ordered by Allah SWT. Infaq has 2 characteristics,
namely compulsory and sunnah. Forms of
compulsory infaq are expiation, nadzar, livelihood,
etc. While the form of sunnah infaq is infaq to the
poor, assistance from natural disasters, etc. Sunnah
or voluntary information is an addition to zakat.
“The example of those who spend their wealth in
the way of Allah is like a seed [of grain] which
grows seven spikes; in each spike is a hundred
grains. And Allah multiplies [His reward] for whom
He wills. And Allah is all-Encompassing and
Knowing.” (Al-Baqarah, 2:261)
Alms or Sadaqah come from Arabic which
means honest or true. Alms can be interpreted as
evidence of honesty or the truth of one's faith. Alms
is voluntary without the provisions of nishab, haul,
and asnaf. The scope of Alms is wider than zakat
and infaq. Alms is not only in the form of property
or material, but can be in the form of actions such as
helping others, keeping words, smiles, etc. An alms
Performance Analysis of Zakat Intitutions in Indonesia by using NZI and DEA in Jabodetabek, Indonesia
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