THE IMPLEMENTATION OF SOCIO-ECONOMIC AND GOOD GOVERNANCE MODELS IN IMPROVING ZAKAT COMPLIANCE BEHAVIOR AMONG ENTREPRENEURS IN ACEH PROVINCE, INDONESIA
DOI:
https://doi.org/10.47663/ibec.v2i1.136Keywords:
entrepreneurs, zakat compliance, socio-economic, good governanceAbstract
The Aceh government issued an appeal letter No.180/11860 dated August 3 2022 regarding an appeal to Muslim employees and companies (businesses) to deposit their zakat to Baitul Mal. The compliance behavior of entrepreneurs paying zakat to Baitul Mal is an important concern in optimizing zakat receipts in Aceh. Socio-economic models and good governance are important factors in increasing zakat compliance among entrepreneurs. What are Baitul Mal Aceh's policies and strategies for optimizing these two models? This research was conducted using a qualitative descriptive approach. Data was collected using interview and documentation techniques. Data analysis uses data reduction techniques, data display and conclusion making. The research results show that Baitul Mal Aceh has strengthened zakat management regulations in Aceh and followed this with education and socialization. Apart from that, Baitul Mal also always displays information related to the collection and utilization of zakat funds. Management with good governance is carried out by prioritizing transparency and accountability in zakat management. It is hoped that optimizing zakat continues to prioritize socio-economic models and good governance and can increase the trust and interest of entrepreneurs so that in the end they give their zakat to Baitul Mal Aceh.
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References
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Aceh Government. (2022). Pj Gubernur Aceh Minta Swasta Setorkan Zakat ke BMA. Retrieved from https://acehprov.go.id/berita/kategori/agama/pj-gubernur-aceh-minta-swasta-setorkan-zakat-ke-bma.
Amalia, E. (2019). Good governance for Zakat institutions in Indonesia: A confirmatory factor analysis. Pertanika Journal of Social Sciences and Humanities, 27(3), 1815–1827.
Amalia, & Mahalli, K. (2012). Potensi dan Peranan Zakat Dalam Mengentaskan Kemiskinan Di Kota Medan. Jurnal Ekonomi Dan Keuangan, 1(1), 70–87.
Antonio, M. S., Laela, S. F., & Al Ghifari, D. M. (2020). Optimizing Zakat Collection in the Digital Era: Muzakki’s perception. Jurnal Dinamika Akuntansi Dan Bisnis, 7(2), 235–254. https://doi.org/10.24815/jdab.v7i2.16597
Arofata Tsalas, N., Jajang W Mahri, A., & Rosida, R. (2019). Zakat Compliance Behaviour: Good Corporate Governance with Muzakki’s Trust Approach (Survey on Muzakki of the National Board of Zakat (BAZNAS) in Garut). KnE Social Sciences, 3(13), 796. https://doi.org/10.18502/kss.v3i13.4248
Ascarya, & Yumanita, D. (2018). Analisis Rendahnya Pengumpulan Zakat Di Indonesia Dan Alternatif Solusinya. In Bank Sentral Indonesia (Vol. 9).
Azizah, S. N., Febriani, R., & Arifin, S. (2022). Implementasi Zakat Sebagai Islamic Social Security Menurut Pandangan Muhammad Nejatullah Siddiqi. Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah, 7(1), 26. https://doi.org/10.24235/jm.v7i1.9892
baitulmalaceh. (2022). Sejarah Baitul Mal Aceh. Retrieved from https://baitulmal.acehprov.go.id/sejarah
Bastomi, H. (2018). Optimalisasi Potensi Zakat: Sebuah Upaya Peningkatan Kesejahteraan Ummat. Jurnal MD, 3(2), 167–186. http://ejournal.uin-suka.ac.id/JMD
Bin-Nashwan, S.A., Abdul-Jabbar, H., Aziz, S.A. and Haladu, A. (2020). Zakah Compliance Behavior among Entrepreneurs?: Economic Factors Approach. International Journal of Ethics and Systems, 36(2).
Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Viswanathan, K. K. (2020). A socio-economic model of Zakah compliance. International Journal of Sociology and Social Policy, 40(3–4), 304–320. https://doi.org/10.1108/IJSSP-11-2019-0240
Bin Wan Yusoff, W. S. (2008). Modern Approach of Zakat as an Economic and Social Instrument for Poverty Alleviation and Stability of Ummah. Jurnal Ekonomi Dan Studi Pembangunan, 9(1), 105–118.
Hafidhuddin, D. (2011). Peran Strategis Organisasi Zakat Dalam Menguatkan Zakat Di Dunia. Jurnal Al-Infaq, 2(1), 1–4.
Khamis, M. R., & Kamarudin, M. F. (2013). Factors Determining Compliance Behavior of Busi-Ness Zakat Among Smes: a Logistic Regression Analysis Approach. Journal of Entrepreneurship, Business and Economics, 10(2S2), 71–108. www.scientificia.com
Miles, M.B., Huberman, A.M. and Saldana, J. (1994). Qualitative Data Analysis: A Methods Sourcebook. London: SAGE Publication.
Mubaraq, H., Helmi, & Afrijal. (2022). Strategi Baitul Mal Aceh Dalam Optimalisasi Pengumpulan Zakat Di Provinsi Aceh. Jurnal Ilmiah Mahasiswa FISIP Unsyiah, 7(4).
Muhajirin. (2017). Potensi dan kontribusi zakat, infaq dan shadaqah dalam peningkatan ekonomi dan pendidikan (studi kasus di wilayah kota bogor). Ekonomi Islam, 8(1), 1–27. https://journal.uhamka.ac.id/index.php/jei/article/view/325/193
Musa, A. (2016). Zakat sebagai Pendapatan Asli Daerah dalam Undang-Undang Pemerintahan Aceh. 18(3), 403–415.
Qardawi, Y. (2006). Hukum Zakat, translated by Salman Harun dkk. Bogor: Pustaka Litera Antar Nusa.
Rani, A. (2023).Strategi kampanye Zakat. Retrieved from https://www.baitulmal.acehprov.go.id/post/strategi-kampanye-zakat
Riyaldi, M. H. (2017). Kedudukan Dan Prinsip Pembagian Zakat Dalam Mengatasi Permasalahan Kemiskinan (Analisis Pandangan Yusuf Qardhawi). Jurnal Perspektif Ekonomi Darussalam, 3(1), 17–27. https://doi.org/10.24815/jped.v3i1.6989
Rohmania, A. S. &, & Cokrohadisumarto, M. W. (2021). Optimization Analysis of Zakat Fund Collection Management: Learning from Muslim Majority Countries. 5th International Conference on Zakat Proceedings, 243–254.
Sawmar, A. A., & Mohammed, M. O. (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance, 13(1), 136–154. https://doi.org/10.1108/IJIF-10-2018-0116
Suma, M. A. (2013). Tafsir Ayat Ekonomi: Teks, Terjemah, dan Tafsir. Amzah.
Sugiono. (2016). Metode Penelitian Kuantitatif, Kualitatif, dan R & D. Bandung: Alfabeta.
Suriani, Nurdin, R., & Riyaldi, M. H. (2020). Optimizing the role of Zakat institutions for sustainable development goals ( A study on Baitul Mal Aceh ). 4th INnternational Conference of Zakat Proceedings, November, 339–354.
Wahyudi, M., Huda, N., Herianingrum, S., & Ratnasari, R. T. (2021). Zakat Institution of Financial Transparency Model: An Explanatory Research. Ziswaf: Jurnal Zakat Dan Wakaf, 8(2), 122. https://doi.org/10.21043/ziswaf.v8i2.9358
Yusra, M., & Riyaldi, M. H. (2020). Transparansi dan Akuntabilitas Pengelolaan Zakat di Baitul Mal Aceh: Analisis Persepsi Muzakki. Al-Infaq: Jurnal Ekonomi Islam, 11(2), 190. https://doi.org/10.32507/ajei.v11i2.604
Zaharullah. (2019). Optimalisasi Pengelolaan Zakat Sebagai Sarana Peningkatan Kesejahteraan Ekonomi Umat. Journal of Islamic Law, 1(2), 101.
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Published
2023-12-06
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Riyaldi, M. H., Syahriyal, & Munzil. (2023). THE IMPLEMENTATION OF SOCIO-ECONOMIC AND GOOD GOVERNANCE MODELS IN IMPROVING ZAKAT COMPLIANCE BEHAVIOR AMONG ENTREPRENEURS IN ACEH PROVINCE, INDONESIA. PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC), 2(1), 348–355. https://doi.org/10.47663/ibec.v2i1.136
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