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"Penelitian bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pengumpulan dana zakat di BAZIS serta strategi yang digunakan untuk mengoptimalkan pengumpulan zakat. Penelitian ini menggunakan metode deskriptif analisis dengan alat analisa matriks internal eksternal, matriks SWOT dan QSPM. Hasil penelitian menyimpulkan faktor-faktor terbesar BAZIS dari sisi kekuatan yaitu status BAZIS sebagai badan zakat pemerintah, kelemahan terbesar yaitu keterbatasan SDM amil, peluang terbesar berasal dari potensi zakat yang tinggi dan ancaman terbesar adalah kurangnya perhatian Pemerintah Daerah terhadap zakat. Tiga strategi utama untuk meningkatkan pengumpulan zakat di BAZIS yaitu: melakukan kerja sama pemberdayaan masyarakat dengan institusi/ lembaga zakat lain; meningkatkan kapasitas amil; dan melakukan kerjasama penelitian dengan lembaga penelitian.

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The study aim is to determine the factors that influenced the collection of zakat in BAZIS and what strategies are best to optimize the collection of zakat. This research uses descriptive analysis method with analysis tool internal and external matrix, SWOT matrix and QSPM. The study concluded most dominant factors of zakat collection in BAZIS from the strength is the institutional status of BAZIS as zakat government agencies, the biggest weakness is lack of human resources amil , the biggest opportunity comes from zakat high potential and the greatest threat is the lack of attention of the Local Government toward zakat. Three major strategies to improve the collection of zakat in BAZIS are cooperation in the community development program with institutions other charity organizations increasing capacity of amil and conducting research collaboration with research institutes."

"Penelitian ini bertujuan untuk mengevaluasi kinerja dan dampak program pemberdayaan ekonomi berbasis dana zakat, infaq, dan shadaqah ZIS yang dikelola oleh Lembaga Amil Zakat Dompet Dhuafa terhadap kondisi ekonomi, sumber daya manusia, dan sosial penerima manfaat/mustahik. Program pemberdayaan yang dijadikan objek penelitian ini terletak di Serang, Merapi, Temanggung, dan Ponorogo. Tujuan penelitian dijawab menggunakan model evaluasi CIPP Context, Input, Process, Product yang dihubungkan dengan aspek-aspek ekonomi, sumber daya manusia, dan sosial penerima manfaat/mustahik kemudian diolah dengan metode Structural Equation Modelling SEM. Hasil penelitian menunjukkan bahwa, terdapat beberapa komponen dalam program yang masih perlu diperbaiki yakni kesesuaian menilai kebutuhan mustahik, meningkatkan layanan yang sesuai dengan kebutuhan mustahik seperti sarana prasarana, pendampingan dan pelatihan skill usaha, serta memastikan kembali keberlanjutan usaha mustahik agar mereka benar-benar bisa mandiri secara ekonomi. Meskipun masih ada kekurangan, tetapi secara keseluruhan program ini terbukti memberikan dampak positif kepada peningkatan kualitas ekonomi, sumber daya manusia, dan sosial penerima manfaat/mustahik.

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This study aims to evaluate the economic empowerment program based on zakat, infaq, and shadaqah ZIS funds managed by Lembaga Amil Zakat Dompet Dhuafa on the economic, human resource, and social impacts of the beneficiaries mustahik. The research objects are located in Serang, Merapi, Temanggung, and Ponorogo. To answer the purpose of the study, this study use the CIPP evaluation model Context, Input, Process, Product that is linked to the economic, human, and social aspects of the beneficiaries and then processed by Structural Equation Modeling SEM method.

The result of this study found that there are several components in the program that need to be improved. The components are the concept or procedure of conveying the need to mustahik, improving the services according to the mustahik needs such as infrastructure, facilitation, and business skill training, and ensuring the sustainability of the mustahik business so they can be economically independent. Although there are still some shortcomings, the program is proven to have positive impacts on improving the economic, human, and social quality of the beneficiaries."

"DKI Jakarta sebagai ibukota negara dengan populasi Muslim terbesar di dunia memiliki potensi zakat yang sangat besar dan akan sangat bermanfaat bila dioptimalkan pemungutannya. Penelitian ini menunjukkan bahwa lembaga amil zakat yang profesional akan menciptakan kepercayaan dan kepuasan Muzakki dalam hal membayar zakat penghasilan. Kepercayaan dan kepuasan Muzakki melibatkan faktor-faktor reliability, responsiveness, confidence, emphaty, tangible, credibility, human resource, dan morality. Penelitian ini menggunakan analisa crosstab dan Structural Equation Model (SEM) pada 94 responden (Pegawai Negeri Sipil pemerintah provinsi DKI Jakarta), dengan menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa responden memiliki kepercayaan yang cukup tinggi kepada lembaga amil zakat, namun belum merasa puas atas pelayanan yang diberikan. Pemberlakuan peraturan pemerintah atas kewajiban membayar zakat penghasilan dan sosialisasi akuntabilitas serta keberhasilan yang telah dicapai lembaga amil zakat merupakan kunci terlaksanannya pengumpulan zakat penghasilan yang optimal.

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DKI Jakarta as the capital of a country with the largest Moslems in the world has the very large zakat potential and will be very useful when it levied optimized. This study shows that professional zakat institutions will create trust and satisfaction from their Muzakki, one of which is in terms of paying income zakat. Muzakki?s confidence and satisfaction in paying zakat on zakat institutions involving reliability, responsiveness, confidence, empathy, tangible, credibility, human resource, and morality. This study uses crosstabs analysis and Structural Equation Model (SEM) in 94 respondents (civil servants of DKI Jakarta province government), by using Partial Least Square (PLS). The results showed that the respondents have a high enough confidence to zakat institutions, but not satisfied with the zakat institution?s service. The implementation of government regulations on the obligation to pay income zakat and socialization about accountability and the success that has been achieved by zakat institutions are the key of an optimal zakat collection."

"ABSTRAKPenelitian ini bertujuan untuk melihat penerapan pengendalian internal di BAZIS DKI Jakarta. Fokus penelitian dilakukan pada aktivitas pengendalian internal pada program pendistribusian zakat, infaq dan shadaqah yang mendukung pengendalian internal di seluruh proses kerja dan yang dilakukan oleh setiap Bidang dari mulai tahap pengumpulan, penyaluran, hingga pencatatan transaksinya. Hasil penelitian menunjukkan bahwa aktivitas pengendalian internal yang dilakukan oleh BAZIS DKI Jakarta sudah cukup baik, dapat dilihat dari penerapan prinsip pengendalian internal COSO yang sebagian besar telah dilakukan. Sedangkan untuk prinsip pengendalian internal COSO yang belum diterapkan artinya BAZIS DKI Jakarta harus memberi perhatian atas prinsip tersebut pengendalian internal dalam tubuh BAZIS DKI Jakarta dapat lebih sempurna

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ABSTRACTThis study aims to see the implementation of internal controls in BAZIS DKI Jakarta. The focus of research conducted on internal control activities at the program distribution of zakat, infaq and shadaqah supporting internal control in the whole process and the work done by every field from the start to the collection, distribution, up to the recording of transactions. The results showed that the internal control activities carried out by BAZIS DKI Jakarta is good enough, it can be seen from the implementation of the COSO internal control principles that have largely been done. As for the COSO internal control principle is not applied means BAZIS Jakarta should pay attention to the principles of the internal controls in DKI Jakarta BAZIS body can be more perfect."

"Indonesia's National Zakat Agency (Badan Amil Zakat Nasional, BAZNAS) is an official government agency that manages the zakat of Indonesian people. BAZNAS is tasked with collecting zakat, infaq, and shadaqah (ZIS) from the community and managing the redistribution of funds to recipients. Through digitalization, BAZNAS has made several breakthroughs towards improving their system management. This is in order to improve the performance of BAZNAS in terms of fundraising and distribution, which have a significant impact on BAZNAS' overall performance. This study aims to describe the transformation of BAZNAS in applying digital technology to management. The author conducted research on BAZNAS for two years, from 2019 to 2020, and found that BAZNAS succeeded in formulating its concept for digitalization even prior to the COVID-19 pandemic. As such, BAZNAS was able to quickly move its programs into the digital realm. Further digitalization is also ongoing at BAZNAS. As Indonesia is the country with the largest number of Muslims in the world, the success of BAZNAS as the national zakat institution in Indonesia can serve as a role model for Muslim communities around the world in ZIS management is a key part of the road towards prosperity in the Muslim world."

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Indonesia memiliki potensi pengumpulan Zakat, Infak, dan Sedekah (zis) yang besar. Namun, potensi tersebut belum dapat dimaksimalkan dengan baik. Kurangnya kesadaran masyarakat dan kepercayaan kepada pengelola zis menjadi penyebab rutinitas membayar zis belum terbangun di masyarakat. Salah satu upaya untuk meningkatkan pembayaran zis adalah memberikan pesan pengingat untuk membayar zis. Penelitian ini menganalisis pengaruh message framing, media richness, dan message evidence pada pesan pengingat terhadap pembayaran zis. Lingkup penelitian ini meliputi pembayaran zis pada Badan Amil Zakat Nasional (BAZNAS) sebagai lembaga resmi yang berwenang mengelola zis tingkat nasional. Penelitian ini menggunakan metode eksperimental dengan factorial design 2 (message framing : religious value vs social value) x 2 (media richness : text vs text + image) x 2 (message evidence : high evidence vs low evidence). Penelitian dilakukan dengan menyebarkan kuesioner secara online. Pengolahan data dilakukan pada 200 data responden dengan menggunakan metode analysis of variance. Penelitian ini mengungkapkan bahwa pemberian pesan religious value memiliki pengaruh lebih tinggi terhadap intensi untuk loyal dibandingkan pesan social value.  Pesan dengan text + image lebih meningkatkan kepercayaan terhadap organisasi dibandingkan pesan dengan text. Selain itu, pesan high evidence meningkatkan kepercayaan terhadap organisasi dibandingkan pesan low evidence. Lebih lanjut, pengaruh pesan dengan text + image dan high evidence memberikan pengaruh lebih besar pada kepercayaan terhadap organisasi. Pemberian pesan religious value, text + image, dan high evidence memiliki pengaruh lebih tinggi dari pesan social value terhadap intensi untuk loyal. Hasil penelitian menunjukkan bahwa kepercayaan terhadap organisasi dapat meningkatkan intensi untuk loyal secara signifikan dan sebagai mediasi keseluruhan pengaruh media richness terhadap intensi untuk loyal. BAZNAS dapat menerapkan hasil penelitian ini sebagai upaya meningkatkan loyalitas pembayaran zis.

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Indonesia has the big potential to obtain Zakat, Infaq and Alms (zis). However, this potential cannot be maximized properly. Lack of public awareness and trust in the management of zis is the reason for the routine of paying zis, which has not yet been developed in the community. One effort to increase zis payment is to provide a reminder message to pay zis. This study analyzes the effect of message framing, media richness, and message evidence on reminder messages on zis payments. The scope of this research includes the payment of zis at the National Amil Zakat Agency (BAZNAS) as an official institution authorized to manage zis at the national level. This study uses an experimental method with factorial design 2 (message framing: religious value vs. social value) x 2 (media richness: text vs. text + image) x 2 (message evidence: high evidence vs. low evidence). The study was conducted by distributing questionnaires online. Data processing was performed on 200 data respondents using the analysis of variance method. This study reveals that giving religious values has a higher influence on intention to loyal than social value messages. Text + image messages increase trust to organization more than text messages. In addition, high evidence messages increase trust to organization compared to low evidence messages. Furthermore, the effect of messages with text + image and high evidence gives a greater influence on trust to organization. The delivery of religious value, text + image, and high evidence messages has a higher influence than the message of social value on the intention to loyal. The results showed that trust to organization could significantly increase intention to loyal and mediate the overall effect of media richness on intention to loyal. BAZNAS can apply the results of this study as an effort to increase zis payment loyalty.

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