A Systematic Literature Reviewe of Performance Management of Zakat Funds Institutions on Redistribution of Indonesian Revenue

Zainiyatul Afifah

Abstract


The main purpose of zakat as an Islamic financial instrument that aims as an equal distribution of revenue and maslahah. Indonesia with the Muslimmajority community, has great potential in collecting zakat funds, it is expected to be a solution to the income inequality and poverty in Indonesia. However, the realization of zakat still far from the potential. It is indicate that the performance of zakat fund management institutions has not been maximized.This study aims toreview and organize the performance management of zakat fund institution and organize its impact on income equality and poverty in Indonesia. This study provides a qualitative and critical review of efficiency performance management zakat fund institution and theinfluence on income distribution and poverty alleviation in IndonesiaBy critical review and classifying the result of previous research found some propositions: (1)Management of zakat funds have affect on the performance of zakat institutions (2) the efficiency of the performance management of zakat fund institutions have impact on the equitable distribution of zakat funds (2) the effectiveness distribution of zakat fund institution have a significant affect on poverty alleviation and equitable distribution of income

Keywords


zakat fund institution; performance management; income equation; poverty alleviation; efficiency; literature review

Full Text:

PDF

References


R. A. Kasri, “Effectiveness of zakah targeting in alleviating poverty in Indonesia,” Al-Iqtishad J. Islam. Econ., vol. 8, no. 2, pp. 169–186, 2016, doi: 10.15408/aiq.v8i2.3005.

K. A. Meerangani, “The effectiveness of zakat in developing muslims in Malaysia,” Insa. J. Islam Humanit., vol. 3, no. 2, pp. 127–138, 2019, doi: 10.15408/insaniyat.v3i2.11315.

M. R. Embong, R. Taha, and M. N. M. Nor, “Role of zakat to eradicate poverty in Malaysia,” J. Pengur. (UKM J. Manag., vol. 39, pp. 141–150, 2013.

P. P. Harto, V. S. Anggraeni, and A. Bayinah, “Komparasi kinerja keuangan Lembaga Amil Zakat,” J. Akunt. DAN Keuang. Islam, vol. 6, no. 1, pp. 19–33, 2019, doi: 10.35836/jakis.v6i1.7.

J. Hemsley-Brown and I. Oplatka, “Universities in a competitive global marketplace: A systematic review of the literature on higher education marketing,” Int. J. Public Sect. Manag., vol. 19, no. 4, pp. 316–338, 2006, doi: 10.1108/09513550610669176.

L. Lusiana and M. Suryani, “Metode SLR untuk mengidentifikasi isu-isu dalam Software Engineering,” SATIN (Sains dan Teknol. Informasi), vol. 3, no. 1, pp. 1–11, 2014, doi: 10.33372/stn.v3i1.347.

M. Razavian, B. Paech, and A. Tang, “Empirical research for software architecture decision making: An analysis,” J. Syst. Softw., vol. 149, pp. 360–381, 2019, doi: 10.1016/j.jss.2018.12.003.

B. R. Barricelli, F. Cassano, D. Fogli, and A. Piccinno, “End-user development, end-user programming and end-user software engineering: A systematic mapping study,” J. Syst. Softw., vol. 149, pp. 101–137, 2019, doi: 10.1016/j.jss.2018.11.041.

K. S. Khan, R. Kunz, J. Kleijnen, and G. Antes, “Five steps to conducting a systematic review,” J. R. Soc. Med., vol. 96, no. 3, pp. 118–121, 2003, doi: 10.1177/014107680309600304.

M. Shahril Ahmad Razimi, A. Rahim Romle, and M. Farid Muhamad Erdris, “Zakat management in Malaysia: A review,” Am. J. Sci. Res., vol. 11, no. 6, pp. 453–457, 2016, doi: 10.5829/idosi.aejsr.2016.453.457.

S. Suhail, F. Adam, and A. J. W. Mahri, “The efficiency of zakat institutions in Indonesia in 2012-2016,” in The 2nd International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP) Theme: “Sustainability and Socio Economic Growth,” 2019, vol. 3, no. 13, p. 795, doi: 10.18502/kss.v3i13.4247.

R. R. Djayusman and M. K. Abdillah, “Analisis efisiensi lembaga amil zakat terhadap pengentasan kemiskinan,” Islam. Econ. J., vol. 1, no. 2, p. 189, 2015, doi: 10.21111/iej.v1i2.350.

A. Lestari, “Efisiensi kinerja keuangan Badan Amil Zakat Daerah (BAZDA): Pendekatan Data Envelopment Analysis (DEA),” J. Ekon. Stud. Pembang., vol. 16, no. 2, pp. 177–187, 2015, doi: 10.18196/jesp.2015.0050.177-187.

A. S. Rusydiana and S. Al Farisi, “The efficiency of zakah institutions using data envelopment analysis,” Al-Iqtishad J. Islam. Econ., vol. 8, no. 2, 2016, doi: 10.15408/aiq.v8i2.2876.

Q. Ayuniyyah, A. H. Pramanik, N. M. Saad, and M. I. Ariffin, “Zakat for poverty alleviation and income inequality reduction,” J. Islam. Monet. Econ. Financ., vol. 4, no. 1, pp. 85–100, 2018, doi: 10.21098/jimf.v4i1.767.

S. Al-Ayubi, A. Ascarya, and B. T. Possumah, “Examining the efficiency of zakat management: Indonesian zakat institutions experiences,” Int. J. Zakat, vol. 3, no. 1, pp. 37–55, 2018, doi: 10.37706/IJAZ.V3I1.66.

I. S. Beik and C. Pratama, “Zakat impact on poverty and welfare of mustahik: A CIBEST model approach,” AFEBI Islam. Financ. Econ. Rev., vol. 1, no. 01, pp. 1–12, 2017.

A. H. Romdhoni, “Zakat dalam mendorong pertumbuhan ekonomi dan pengentasan kemiskinan,” J. Ilm. Ekon. Islam, vol. 3, no. 01, p. 51, 2017, doi: 10.29040/jiei.v3i01.98.




DOI: http://dx.doi.org/10.12962/j23546026.y2020i1.7865

Refbacks

  • There are currently no refbacks.


View my Stat: Click Here

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.