Jurnal Bisnis dan Manajemen
Vol 21, No 2 (2020): September 2020

IMPACT OF INCOME, CONSUMPTION, SAVING, AND NUMBER OF ZAKAT MANAGEMENT ORGANIZATIONS ON THE ZAKAT FUND COLLECTION

Deru R Indika (SCOPUS ID: 57215771343, Universitas Padjadjaran)
Sarah Nur Fauziyyah Himawan (Universitas Padjadjaran)
Egi Arvian Firmansyah (Universitas Padjadjaran)



Article Info

Publish Date
01 Nov 2020

Abstract

The good and responsible use of zakat funds can benefit the entire community. As the Muslim-majority country, Indonesia had the zakat potential of around 217 trillion rupiahs (in 2017). However, the realization of zakat fund collection was only 1.8% or around 4.1 trillion rupiahs. The same thing also happened primarily in the province of West Java, which could only collect zakat funds of around 2% of its entire zakat potential of 17.6 trillion rupiahs. This research aims at analyzing the factors affecting the collection of zakat funds in the cities of West Java. The data used in this research is the secondary data (from 2011-2017), acquired from the Central Bureau of Statistics (BPS), The Ministry of Religion, and BAZNAS (Nasional Zakat Agency). The data is analyzed using the Multiple Linear Regression Model and Generalized Least Squares (GLS) or Random Effect Method. The results of this research show that income, consumption, and the number of Zakat Management Organizations have a positive and significant effect on the zakat fund collection while saving has a negative and insignificant effect on zakat fund collection in West Java.

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Journal Info

Abbrev

jbm

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Manajemen (JBM), with ISSN 1412 - 3681 (printed) and ISSN 2442 - 4617 (Online), is published by LMFE Faculty of Economics and Business Universitas Padjadjaran. JBM is published twice a year (every March and September). ...