Good Governance of Zakat Institutions: A Literature Review

西 南 交 通 大 学 学 报

第 55 卷 第 2 期

2020 年 4 月

JOURNAL OF SOUTHWEST JIAOTONG UNIVERSITY

Vol. 55 No. 2

Apr. 2020

ISSN: 0258-2724 DOI：10.35741/issn.0258-2724.55.2.38

Education

G

OOD

G

OVERNANCE OF

Z

AKAT

I

NSTITUTIONS

:

A

L

ITERATURE

R

EVIEW

扎卡特机构的良好管治：文献综述

Universitas Islam Sultan Agung Semarang, Indonesia, [email protected]

Received: February 1, 2020 ▪ Review: April 5, 2020 ▪ Accepted: April 25, 2020 This article is an open access article distributed under the terms and conditions of the Creative Commons

Attribution License (http://creativecommons.org/licenses/by/4.0)

Abstract

This study describes the characteristics of zakat institutions, which can be classified as institutions with good governance. This study summarizes the characteristics of good governance in zakat institutions that have been analyzed in previous research from various countries. Several studies were collected from Scopus-indexed journals with a Q1-Q4 range. This study used the “Charting the Field” method to sort the articles based on the topic, discussion, year, and source. We concluded that in order to for a zakat institution to be considered a good-governance institution, it must meet several criteria, such as distribution criteria, efficiency, and financial reporting. Following these characteristics, this study also provides the positive impacts in zakat institutions if the institutions can perform good governance. The positive impacts obtained from previous research are poverty alleviation, the impact toward the users of zakat institutions, and the life guarantee for muallaf.

Keywords:Zakat Institution, Governance, Efficiency

摘要 这项研究描述了扎卡特机构的特征，可以将其归类为具有良好治理的机构。这项研究总结了 各国在以前的研究中已经分析过的扎卡特机构的善政特征。从斯科普斯索引的 1 至 4 范围的期刊 中收集了一些研究。本研究使用“图表绘制”方法根据主题，讨论，年份和来源对文章进行排序 。我们得出的结论是，要使扎卡特机构被视为善治机构，它必须满足几个标准，例如分配标准， 效率和财务报告。遵循这些特征，如果该机构能够执行良好的治理，那么本研究还将对扎卡特机 构产生积极影响。从先前的研究中获得的积极影响是减轻贫困，对扎卡特机构使用者的影响以及 穆拉夫的生活保障。 关键词: 扎卡特机构，善政，效率

I. I

Zakat is an interesting subject of study because zakat is a very important instrument for Muslims. Zakat is one of the five pillars in Islam that must be carried out [1]. All Muslims who are considered to be financially capable are obliged to pay some of their wealth to be distributed for zakat recipients [2]. Zakat has been discussed in many studies and the studies mostly examined the instruments related to zakat from various sides and disciplines. One of the zakat instruments that has been studied is the zakat institution. A zakat institution is an institution that is obliged to manage and control zakat in countries that apply the zakat system [1]. It is known that zakat funds are very important for Muslims because they can help the poor to have a better life. Unfortunately, in some cases, zakat funds cannot reach the poor equitably. Consequently, it is necessary for a zakat institution to be able to manage and distribute zakat funds properly [1]. In order to distribute zakat according to their functions, a zakat institution must have good governance. This study explains and summarizes several studies conducted in various countries regarding zakat and institutional governance. Although there are many studies about zakat and its governance, this study specifies the characteristics of zakat institutions to classify them as having good governance. The references used in this study are sourced from several countries with zakat systems and institutions. Therefore, this study

summarizes the characteristics of zakat institutions from different countries. In the other words, this study provides a clear picture of how an institution can be classified as a zakat institution with good governance. Furthermore, this study summarizes several important points regarding the impacts of good governance in zakat institutions from several articles. The impacts are positive and include the zakat payer and recipient.

II. M

/M

This study uses the “Charting the Field” method developed by Hesford et al [21]. in order to collect samples from several journals discussing zakat and its institutions. The result of the data is presented using the descriptive qualitative method to provide detailed explanations related to good governance in a zakat institution. In addition, this study collects research results from existing studies related to zakat institutions from various journals in different countries. Therefore, it can provide a clear picture of how zakat institutions should be managed and categorized as reliable and trustworthy. The selection of the journals was based on the following criteria: First, journals had to be indexed in Scopus with a ranking of Q1 of Q4. Second, journals had to be accessible online. Third, articles had to discuss the institution of zakat and its positive impacts. Fourth, the studies had to have been conducted from 2010–2018 and present new knowledge.

Tabel 1.

The list of the journals

No. Journal names Title Author Range

1. Journal of Banking and Finance

Technical, scale and allocative efficiencies of Turkish banking industry

Isikab Ihsan, Hassan Kabir

Q1

2. Nonprofit and Voluntary Sector Quarterly

Donor trust and relationship commitment in the UK charity sector: the impact on the behavior.

Ardian Sargeant, Stephen Lee

Q1

3. Journal of Islamic Accounting and Business Research

Antecedents of zakat payers’ trust in an emerging zakat sector: An exploratory study.

Murtala Oladimeji Abioye Mustafa, Muslim Har Sani Mohamad, Muhammad Akhyar Adnan

Q2

4. Journal of Islamic Accounting and Business Research

A framework to analyse the efficiency and governance of zakat institutions.

Norazlina Abd. Wahab, Abdul Rahim Abdul Rahman

Q2

5. Journal of Islamic Accounting and Business Research

Towards developing service quality index for zakat institutions.

Norazlina Abd Wahab, Zairy Zainol, Mahyuddin Abu Bakar

Q2

6. Studies in Economics and Finance

Productivity growth of zakat institutions in Malaysia: An application of data envelopment analysis.

Norazlina Abd Wahab, Abdul Rahim Abdul Rahman

3

7. International Journal of Islamic and Middle Eastern Finance and Management

Efficiency and productivity performance of zakat funds in Algeria Chams Eddine Djaghballou, Mohamed Djaghballou, Mousa Larbani, Azhar Mohamad Q3

8. Pakistan Journal of Social Sciences

Contribution of zakat in the social development of Pakistan.

Abdul Quddus Q4

9. Transylvanian Review of Administrative Sciences

Antecedents of trust in an emerging charity sector: the role of reputation, familiarity, opportunism and communication. Torres-Moraga, E. Vasquez-Parraga, A.Z. Barra, C. Q4

10. Procedia - Social and Behavioral Sciences

The Effect of Internal Control System and Amil Competence on the Financial Reporting Quality at Zakat Management Institution Active Member of Zakat Forum in Special Capital City Region Jakarta and West Java Provinces

Naz’aina Scopus - Indexed but not yet assigned quartile

III. R

D

Zakat is an institution focusing on the non-profit sector in which funds are collected and then redistributed to recipients [3]. In practice, zakat institutions have an obligation to properly manage zakat funds. Therefore, good governance is necessary for zakat institutions in order to achieve a fair distribution of zakat funds to those entitled to receive them. As stated by Rahman [4], a good and reliable zakat institution is one with good financial management, which includes applying the appropriate accounting standards and audits and making improvements to the distribution of funds using a performance management system.

Good management is a determining aspect of the efficiency of zakat institutions and is essential for systematic operations that would optimize the distribution of funds under the zakat system [5]. In general, zakat management is understood to be involved in two activities: the collection and distribution of zakat funds [6]. One of the main objectives of zakat management is to generate the best results possible, which would be evidenced by the timely collection and distribution of zakat as ordained in Islamic Sharia [7].

B. Distribution Aspect

The distribution of funds is one of the important aspects that requires more attention by the management of zakat institutions to ensure that the disbursement of zakat funds is effective [8]. In this context, effective means that the distribution of zakat is equitable and in accordance with the rules determined by Islam. The proportion of the funds given to recipients also requires greater attention.

Experts from the Syafie and Hanabi argued that an appropriate amount of zakat funds should be given to the poor to help them fulfill their needs. However, zakat funds must also be sufficient for supporting economic advancement opportunities” since business investment perhaps goes beyond the basics of meeting simply necessities. Scholars justify the distribution of zakat as previously explained because Allah commanded that zakat fulfill the needs of recipients not only in the short time but also over the span of one year.

Imam Abu Hanifah argued that zakat can be given in any proportion and that there is no determination regarding the upper limits given to recipients. Imam Malik, on the other hand, emphasized that the proportion of zakat is very dependent on ijtihad (ulamas decision in terms of specific matter related to Islam). He suggested that zakat could be given based on Nisab (the minimum amount of zakat that a Muslim must pay) to make the poor and rich become equal. Students from the Maliki school of thought agreed that the amount of zakat funds given to a recipient should not exceed what the recipient needs in a one-year period. These two emerging schools of thought were based on the fact that there are no specific Quranic verses on the proportion of zakat that should be given to the poor and needy [8].

In any case, the amount of zakat funds given based on their living conditions, occupation, and living costs. For those who are physically unable to work, zakat institutions must provide funds for the rest of their life [8].

C. Efficiency

Zakat institutions should aim to be efficient through equitably and fairly distributing funds to

recipients [2]. Wahab & Rahman [9] explained that, in terms of economics, efficiency measures whether a system is running well or not. To produce maximum output, a system uses available inputs and technologies. Efficiency can be increased when it is possible to produce more output using the same or fewer number of inputs and technologies. In other words, an economic system is efficient if it can produce more goods and services using limited sources.

Wahab and Rahman [9] proposed a concept to measure the efficiency of an economic system using Data Envelopment Analysis (DEA). DEA is a programming technique based on a linear piecewise convex function. It represents an efficient set of observations where there is no combination of units that uses a small number of inputs without changing the amount of outputs. DEA focuses on technical efficiency (TE), which measures the reduction in the amount of inputs that can be achieved if a company or institution is run efficiently [10].

Since the late 1990s, several studies have been devoted to analyzing the efficiency of the public sector or financial institutions in developed countries or developing countries using DEA, including conventional or Islamic organizations [11]. Ruggiero and Vitaliano [22] analyzed the efficiency cost of 520 school districts in New York using DEA, Tobit analysis, and stochastic frontier regression (SFR). The results showed that the average inefficiency of using both techniques is around 14 percent and also indicated a slight relationship between student expenses and student performance.

The studies above from several subjects indicate that efficiency is a very important aspect for any institution. In this case, the aim of a zakat institution is to manage the management properly. By adopting a more efficient management style, a zakat institution can reach its goal to distribute a zakat fund properly.

D. Financial Report

Naz’aina [12] explained in his research that the existence of financial statements is one of the most important things that can support the governance of zakat institutions [12]. Financial reports aim to provide useful information to aid economic decisions [13]. Quality information is very important and can influence stakeholders at the time of investment [14], [15].

E. The Impact of Good Governance Toward a Zakat Institution

1) Poverty Alleviation

Zakat has many goals for Muslims. One of the goals is to help Muslims who live in poverty so they can have a better life [16]. If the zakat funds that have been collected can be distributed properly, then the main purpose of zakat to alleviate poverty will be realized. In contrast, if the fund cannot be managed properly, then the goal simply cannot be achieved. Therefore, a zakat institution has to form a good governance in order to alleviate poverty. Wahab and Rahman [9] argued that as long as the zakat management is run efficiently, zakat can contribute to alleviating poverty. By running zakat efficiently, it will encourage rich people to invest their funds, which will then have a positive impact on productivity [9]. Hambali et al. [16] also mentioned that one of the main goals of the zakat institution is to alleviate poverty among the needy in the Muslim community, to gain a better quality of life. To obtain this goal, zakat funds must be used to develop the economy of Muslims so that the wealth of zakat can be considered a productive asset.

F. The Impact Towards the User of a Zakat Institution

The credibility of zakat institutions are influenced by the perceptions of service users. With regards to service users, there are two types. First, there are zakat payers who pay zakat and expect that the funds paid will be distributed properly. Second, there are the zakat recipients who receive funds and expect to receive sufficient zakat funds [17]. The satisfaction of these two stakeholders is important to ensure that the zakat institution becomes a trusted institution. For zakat payers, it is important to have trust in a zakat institution. Several studies show that many zakat payers mistrust the institution. As Wahid et al. [6] stated in his study, in Pakistan and Malaysia there are "trust issues" experienced by zakat payers. For example, zakat institutions in Malaysia adopt various marketing strategies, such as giving promotional gifts to lure zakat payers [6]. It shows that zakat institutions need to create strategies in order to gain the trust of zakat payers.

Sargeant and Lee [18] explore the relationship between trust, relationship commitment and giving behavior. The study found that increased trust tends to lead to increased commitment, while further findings indicate a mediating role of commitment in the relationship between trust and giving behavior.

5

Torres-Moraga et al. [19] conducted studies using data from charitable institutions in developing countries to develop a model of trust fund contributors to explain how the trustworthiness of donors for charity can be generated. Their study focused on the state of Chile as a developing country and found a direct relationship between organizational reputation, familiarity of fund contributors, perceptions of organizational opportunism, and trust in donor funds. In contrast, an indirect relationship was found between perceptions of the effectiveness of communication organizations, and trust in donor funds [19].

Zakat institutions assume that as long as these three factors are implemented adequately, zakat payers do not care whether zakat institutions come from government or non-government organizations [20]. In addition, good governance of zakat institutions can also affect the trust and satisfaction of zakat recipients. Adequate service can improve quality and efficiency and, as a result, can affect the satisfaction of zakat recipients [2].

1) Life Guarantee for Muallaf

Zakat and zakat institutions also have an important role to play with muallaf. According to the Oxford English Dictionary, muallaf refers to a person who has officially converted to Islam. It is known that the muallaf are one of eight groups who are entitled to receive zakat funds. Zakat funds, if distributed properly by zakat institutions, can support muallaf in their transition to living as Muslims. As soon as they become a Muslim, zakat institutions are responsible for providing a life guarantee in various fields, including education. The institutions are also responsible for monitoring their life transitions through various short and long term programs [16].

IV. C

This study provides the characteristics of good governance in zakat institutions based on articles from various countries. Several articles were selected from Scopus indexed journals with Q1– Q4 range. These were then analyzed to produce the following results: first, based on the previous study that discussed zakat institutions, it can be concluded that, in order to govern adequately, institutions need features or characteristics such as distribution aspects, efficiency, and financial reports. Second, the previous study also revealed the positive impacts of zakat institutions if they provide good governance. The positive impacts shown in previous studies are poverty alleviation, the impact on users of zakat institutions, and the life guarantee offered to muallaf. By conducting

this study, the author has provided aid to other researchers with an interest in zakat institutions. Further exploration of this topic is possible through deeper research into the variables mentioned above. The variables analyzed in this study can be observed by collecting data from actual sources. In order to obtain convincing knowledge, deeper research using quantitative methods would be beneficial for future researchers.

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