Analysis of the Impact of Zakat, Infak, and Sadaqah Distribution on Poverty Alleviation Based on the CIBEST Model  (Case Study: Jogokariyan Baitul Maal Mosque, Yogyakarta)

Ayyubi, Salahuddin El; Saputri, Henni Eka

doi:10.37706/ijaz.v3i2.80

Cited by 12 publications

(8 citation statements)

References 1 publication

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“…In the case of Yogyakarta, Indonesia, El Ayyubi and Saputri (2018) and Mulyani (2018) indicated an increase in welfare and a decrease in material poverty, spiritual poverty, and absolute poverty based on changes in the Islamic CIBEST’s poverty indexes for mustahiq households. These findings are also similar to those of Istikoma (2017), who studied fishermen households in Indramayu Regency, Ayuniyyah et al (2018) and Ayuniyyah (2019), who studied 1,309 households in West Java, Indonesia.…”

Section: Literature Reviewmentioning

confidence: 99%

The impact of zakat in poverty alleviation and income inequality reduction from the perspective of gender in West Java, Indonesia

Ayuniyyah

Pramanik

Saad

et al. 2022

IMEFM

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Purpose This study aims to analyse the role of zakat in poverty alleviation and income inequality reduction based on the gender of zakat recipients. Design/methodology/approach This study used the Centre of Islamic Economic and Business Studies (CIBEST) model as a poverty measure and the Gini coefficient and Atkinson index as income inequality measures to analyse 1,300 zakat recipients in five different areas of West Java, Indonesia. Findings Based on the CIBEST model, zakat distribution programmes have better salutary effects on male-headed households in terms of material (0.215) and absolute (0.037) poverty indices, whereas female-headed households have better performance on the falah (0.438) and spiritual (0.022) poverty indices, with greater changes in these indices in female-headed households. According to the Gini coefficient and Atkinson index, female-headed households have better income distribution one-year after zakat distribution programmes, whereas the male-headed households have better performance in regards to welfare loss. Research limitations/implications The present study only used the poverty line standard published by the Central Board of Statistics from the Republic of Indonesia to identify respondents who live under the poverty line. Practical implications This paper can serve as a reference for zakat institutions in the implementation of zakat distribution programmes when the gender of zakat recipients is taken into consideration. Originality/value Not many studies have analysed the impact of gender in zakat distribution programmes despite gender being one of the most important determinants of poverty and income inequality. This study attempts to determine the economic impact of zakat from the perspective of gender.

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Section: Literature Reviewmentioning

confidence: 99%

The impact of zakat in poverty alleviation and income inequality reduction from the perspective of gender in West Java, Indonesia

Ayuniyyah

Pramanik

Saad

et al. 2022

IMEFM

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“…Several assumptions, techniques and orientations are observed in assessing efficiency. The most frequent used methodologies in assessing efficiency are the production and intermediate approaches (Ayyubi and Saputri, 2018) This production strategy is related to production theory, which addresses how producers or businesses create optimal output at the lowest possible production cost (Ryandono et al , 2021). The production approach is used in the analysis of Zakat Institutions to determine how much money can be collected and disbursed (Wahab and Rahman, 2012).…”

Section: Literature Reviewmentioning

confidence: 99%

Efficiency of zakat institutions in Indonesia: data envelopment analysis (DEA) vs free disposal hull (FDH) vs super-efficiency DEA

Ryandono

Widiastuti

Cahyono

et al. 2023

JIABR

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Purpose Zakat is an important Islamic economic instrument that plays significant role in Sustainable Development Goals. Accordingly, Zakat Institutions must manage zakat in a proper and efficient manner. This study aims to examine the efficiency of Zakat Institutions based on their clusters which are government, business and social organizations. Design/methodology/approach This study uses three quantitative methods: data envelopment analysis (DEA), free disposal hull and super-efficiency DEA. The analytical method is based on production approach, variable return to scale assumption and output orientation. The sample consists of 14 Zakat Institutions from three clusters: Zakat Institutions managed by government, Zakat Institutions managed by corporation and Zakat Institution managed by social organizations. Findings The results revealed that all of three techniques culminate the same ranking order of efficiency. Zakat Institution managed by the government is the most efficient Zakat Institution, with the average value of 0.87 by using three approaches combined. Meanwhile, Zakat Institutions owned by company and social institutions cluster are in second and third position, with the average value of 0.65 and 0.4, respectively, based on the results of the three approaches. This study contends that the level of efficiency of Zakat Institutions may be supported by clusters (affiliations) in their management. Research limitations/implications This study’s limitation is the inadequacy of the required data. Nonetheless, this study provides insights to improve the efficiency of Zakat Institutions based on their clusters. Zakat Institutions in each cluster can improve their efficiency by optimizing inputs to produce multiple outputs. Originality/value This study enhances research on the efficiency of Zakat Institutions using three methods to assess the consistency and strength of Zakat Institutions’ efficiency values. In addition, this study examines the efficiency level of Zakat Institutions based on their clusters.

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“…The Jogokariyan Mosque located in Yogyakarta utilized the Baitul Maal as a means for economic empowerment, as reported by Ayyubi and Saputri in 2018. Multiple research studies conducted in Malaysia have demonstrated the utilization of cash waqf as a means to mitigate poverty through mosques (Ayyubi & Saputri, 2018) and to facilitate the growth of micro-small businesses (Imtiyaz & Razak, 2021). The study's presentation suggests that the utilization of Islamic social funds can be made more productive through mosque-based economic empowerment.…”

Section: Literature Reviewmentioning

confidence: 99%

MOSQUE-BASED ECONOMIC EMPOWERMENT IN THE MALAY WORLD: Views of Ibnu Khaldun's Asabiyah and Malik Bennabi's Civilization Theories

2023

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<p><em>In the Malay world, mosque-based economic empowerment has grown in popularity, with Indonesia and Malaysia dominating the presentation of documents on the mosque economy. The purpose of this study was to conduct a literature review on the economic empowerment of mosques in the Malay world and its relationship to civilization. On the basis of keywords pertinent to the economic empowerment of mosques in the Malay world, scholarly articles indexed by Scopus and Google Scholar were reviewed. Using techniques of content analysis, 44 relevant articles were gathered and analyzed. The results indicated that mosque-based economic empowerment programs have increased in Indonesia, Malaysia, and Singapore, but not in Southern Thailand, Brunei Darussalam, or the Philippines, where mosques continue to be centers of religious activity. Mosque-based economic empowerment is consistent with Ibn Khaldun's Asabiyah concept, in which the mosque serves as a social organization for Muslims in Malay countries. In some countries, mosque-based economic empowerment has reached a spiritual and rational stage, according to Malik Bennabi. This study can be used as a resource by administrators of mosques and Islamic organizations in the Malay world region to promote economic empowerment to strengthen social cohesion and the Asabiyah of the Malay Muslim community.</em></p>

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Analysis of the Impact of Zakat, Infak, and Sadaqah Distribution on Poverty Alleviation Based on the CIBEST Model (Case Study: Jogokariyan Baitul Maal Mosque, Yogyakarta)

Cited by 12 publications

References 1 publication

The impact of zakat in poverty alleviation and income inequality reduction from the perspective of gender in West Java, Indonesia

The impact of zakat in poverty alleviation and income inequality reduction from the perspective of gender in West Java, Indonesia

Efficiency of zakat institutions in Indonesia: data envelopment analysis (DEA) vs free disposal hull (FDH) vs super-efficiency DEA

MOSQUE-BASED ECONOMIC EMPOWERMENT IN THE MALAY WORLD: Views of Ibnu Khaldun's Asabiyah and Malik Bennabi's Civilization Theories

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