THESIS

EFFECT OF USE OF ZIS FUND (ZAKAT, INFAQ, SHODAQOH)
ON MUSTAHIQ INCOME
(Case Study of BAZNAS Banyumas Regency)

MUHAMMAD FADHLANSYAH
C1J012014

FACULTY OF ECONOMICS AND BUSINESS
JENDERAL SOEDIRMAN OF UNIVERSITY
PURWOKERTO
2017
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THESIS

EFFECT OF USE OF ZIS FUNDS (ZAKAT, INFAK, SHODAQOH)
ON MUSTAHIQ INCOME
(Case Study BAZNAS Banyumas Regency)

In order to fulfill of the requirements needed to get a bachelor degree
From the Faculty of Economics and Business
Jenderal Soedirman University

By:
MUHAMMAD FADHLANSYAH
NIM C1J012014

FACULTY OF ECONOMICS AND BUSINESS
JENDERAL SOEDIRMAN UNIVERSITY
PURWOKERTO
2017
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vi

PREFACE

Assalammu’alikum Wr. Wb
Alhamdulillah, All praise and gratitude of the writer prayed upon the
presence of Allah SWT who has bestowed all his grace and favor so that writing a
thesis entitled “Effect Of Use Of Zis Funds (Zakat, Infak, Shodaqoh) On
Mustahiq Income (Case Study Baznas Banyumas Regency)” Can be resolved
properly. This thesis is prepared to meet the requirements of obtaining a
bachelor's degree in economics at the Faculty of Economics and Business
Universitas Soedirman Purwokerto.
The author realizes that the preparation of this thesis can be solved
thanks to the support and assistance from various parties. On this occasion, the
author especially expressed his gratitude to the greatest :
1. Prof. Dr. Suliyanto, MM As the Dean of the Faculty of Economics and
Business of the Jenderal Soedirman University, for his wisdom which has
indirectly helped the author during the writing of this thesis.
2. Dr. Suprapto, MS as the Chairman of the Department of Economics and
Development Studies Faculty of Economics and Business, Jenderal
Soedirman University, which directly or indirectly has helped the author
during the writing of this thesis.
3. Drs. Sri Nugroho PR, M.A, as an academic supervisor who has given an
indirect direction from beginning to end.
4. Drs. Herman Sambodo, M.P. As a advisor thesis I, which has contributed
thoughts, help the implementation, take the time and provide opportunities to
discuss and provide encouragement to the author until the completion of this
thesis.
5. Dr. Abdul Aziz Ahmad, MSi. As a thesis advisor II, for guidance, direction
and input that has been given to the author so that the authors can complete
this thesis.
6. Barokatuminalloh, SE, MSC as a thesis examiner for her willingness to take
the time to test and provide suggestions and constructive criticism for the
perfection of this thesis.
vii

7. Dear family of writers, fathers and mothers who always provide support and
prayer that constantly so that writers can feel the pleasure of education in
college. And also to my Sister, brother and little brother writer’s
8. The authors would like to thank the arms friends who always support and
pray for Arif, Fathan, Eko, Adit and especially Aleks who have accompanied
the writer to search the respondent's data so that the writer can finish this
thesis.
9. The authors would like to thank the best friends and family of writers in
Purwokerto, Al-Mizan's Great Family (Arif, Ihsan, mas Frendy, Fatur, Asad,
Wisnu, and Raka), who always remind and motivate writers to keep the spirit
working on this thesis.
10. Thanks to fellow comrades of the thesis Ade, Adil, Arie, Halim, Hardian and
IESP International 2012 friends who have been continuing to provide
motivation and passion to the author.
11. Thanks to my friends in statcom homestay (Ali, Hamdan, Diraya and Ilham)
who have prepared the author to continue the spirit of doing this thesis.
12. Thanks also to the friends of KAMMI Leader Thoriq bin Ziyad 2015 (Adil,
Amalia, Arifah, Tari and Suryani), Head of UKI FEB Unsoed 2015 (Panji,
Reni, Melita, Wendy, Yusuf, Roro and Rina) and Squad PUSKOMDA
Purwokerto 2016 and 2017 (Adam, Arie, Entin, Dewi, Najmudin, Naufal,
Suhendra,Nuris and Iffa) for a very valuable experience to be able to jointly
lead an organization that is a great writer of love. Thanks to Social and
political BEM Unsoed 2014 and Education Fosei Unsoed 2013/2014 for their
cooperation and support so that it can be a solid team that is very proud.
13. The authors also say a lot of thanks to all parties who can not mention one by
one author who has helped in the preparation of this essay and as long as the
author underwent lectures at the Jenderal Soedirman University Purwokerto.
viii

The author fully aware that the preparation of this thesis is far from
perfect, so the authors expect the reader's willingness to convey suggestions
and input. Hopefully this thesis can be useful for readers and for other parties
concerned.
Hopefully Allah SWT gives many strength, godsend, and reply in return
for a better and perfect research. Aamiin. Wasalammu’alaikum Wr. Wb

Purwokerto, August 2017

Muhammad Fadhlansyah
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LIST OF CONTENTS

Page
COVER .................................................................................................... i
PAGE OF TITLE ...................................................................................... ii
VALIDATION PAGE ................................................................................ iii
THE THESIS APPROVAL ........................................................................ iv
STATEMENT OF AUTHENTICITY ....................................................... v
PREFACE .................................................................................................. vi
LIST OF CONTENT ................................................................................. ix
LIST OF TABLES .................................................................................... xi
LIST OF FIGURES .................................................................................... xii
LIST OF APPENDIX ................................................................................ xiii
RINGKASAN ........................................................................................... xiv
SUMMARY ................................................................................................ xv

I. INTRODUCTION ............................................................................... 1
A. Background ............................................................................... 1
B. Problem Formulation .................................................................... 6
C. Problem Limitation ..................................................................... 7
D. Research Purpose ........................................................................ 7
E. Research Benefit ......................................................................... 8

II. LITERATURE AND RESEARCH MODEL FORMULATION ........ 9
A. Overview Dogma .......................................................................... 9
B. Overview Theory .......................................................................... 30
C. Formulation Research Model ...................................................... 33

III. RESEARCH AND TECHNIQUES METHOD OF
DATA ANALYSIS ............................................................................. 40
A. Research Methods ......................................................................... 40
B. Data Analysis Techniques............................................................. 45

IV. RESEARCH RESULT AND DISCUSSION ...................................... 53
A. Overview of the Research Object ................................................. 53
B. Analysis of Productive Zakat Distribution System at Amil
Zakat Agency Nasional/BAZNAS Banyumas Regency ............... 60
C. Data Analysis and Discussion ....................................................... 65
D. Prospect of Productive zakat in Banyumas Regency .................... 78
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V. CONCLUSIONS AND IMPLICATIONS ........................................... 81
A. Conclusions ................................................................................... 81
B. Implications................................................................................... 82

REFERENCES ........................................................................................... 83

APPENDIX ................................................................................................ 87
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LIST OF TABELS

Tabels Page
1. Number of Poor People, Percentage of Poor People,
Poverty Depth Index and Poverty Depth Index as well as the poverty
line Banyumas regency ........................................................................ 5

2. Distribution Terms ZIS BAZNAS Banyumas ..................................... 6

3. Preview Research ................................................................................. 33

4. Summary of Operational Definition and Variable Measurement ........ 45

5. Durbin- Watson Test criterion ............................................................. 49

6. Types of Use of productive zakat funds and their requirements.......... 65

7. Number of respondents by sex in the community who receive
productive zakat either zakat, infak or shodaqoh from Baznas
Banyumas Branch ................................................................................ 66

8. Number of respondents by age in the community receiving zakat
productive either zakat, infak or shodaqoh from Baznas Banyumas
Branch ............................................................................................... 66

9. Number of respondents according to the education of the people who
receive the productive zakat either zakat, infak or shodaqoh from
Baznas Banyumas Branch .................................................................... 67

10. Number of respondents according to job in the community receiving
zakat productive either zakat, infak or shodaqoh from Baznas Banyumas
Branch .................................................................................................. 68

11. Number of respondents according to the number of dependents on the
community who receives productive zakat either zakat, infak or
shodaqoh from Baznas Banyumas Branch........................................... 68

12. Multicollinearity test result .................................................................. 70

13. Heteroscedasticity test result ................................................................ 71

14. The result of regression analysis .......................................................... 72

15. Total of Receipts and Distributions ZIS 2013-2016 ............................ 79
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LIST OF FIGURES

Figures Page
1. Framework ........................................................................................... 38

2. Organizational Structure of Amil Zakat National Agency of
Banyumas Regency ............................................................................... 59

3. Autocorrelation test ............................................................................... 71

4. The test curve F ..................................................................................... 74
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LIST OF APPENDIX

Appendix Page
1. Respondent Questionnaire ................................................................... 88

2. General Data of Respondents............................................................... 92

3. Classic assumption test results ............................................................. 94

4. Regression Test Results ....................................................................... 96
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RINGKASAN

Penelitian ini berjudul Pengaruh Penggunaan Dana ZIS (Zakat, Infok,
Shodaqoh) Terhadap Pendapatan Mustahik (Studi Kasus Baznas Cabang
Banyumas). Tujuan dari penelitian ini adalah a) Untuk menganalisis distribusi
sistem produktif zakat di BAZNAS Banyumas, b) Untuk menganalisa pengaruh
variabel pengawasan dan pembinaan, jumlah zakat yang diterima mustahik,
lamanya zakat yang diterima, efektifitas pelatihan, pada pendapatan mustahik dan
c) untuk menganalisis prospek program amil di BAZNAS Banyumas.
Hipotesis dari penelitian ini adalah a) Pengawasan dan pembinaan
berpengaruh positif signifikan terhadap pendapatan mustahik, b) Jumlah zakat
yang diterima mustahik berpengaruh positif signifikan terhadap pendapatan
mustahik, c) Lamanya zakat diterima berpengaruh positif signifikan terhadap
pendapatan mustahik, dan d) Efektifitas pelatihan Signifikan berpengaruh positif
terhadap pendapatan mustahik.
Untuk mengetahui bagaimana sistem distribusi zakat produktif di
BAZNAS Banyumas dan program produktif zakat produktif maka dibutuhkan
analisis deskriptif. Untuk menganalisis pengaruh pengawasan dan pembinaan,
jumlah zakat yang diterima mustahik, durasi zakat yang diterima, efektivitas
pelatihan memiliki pengaruh positif yang signifikan terhadap pendapatan
mustahik, peneliti menggunakan media regresi linier berganda dengan uji t.
Kesimpulan dari penelitian ini
1. BAZNAS Banyumas dalam penggunaan dana zakat produktif dilakukan
melalui pembagian pemanfaatan zakat. Sistem penyaluran zakat produktif
dituangkan ke dalam beberapa program yang membentuk empat jenis
penggunaan zakat produktif: 1) Penyediaan bantuan modal usaha perorangan,
2) pelatihan keterampilan kerja, 3) bantuan modal usaha kelompok, 4)
bantuan fasilitas dan fasilitas pra-usaha .
2. Berdasarkan hasil penelitian dan analisis data diperoleh hasil, supervisi
dan bimbingan, jumlah zakat yang diterima mustahik, lamanya zakat yang
diterima, dan efektivitas pelatihan memiliki dampak positif yang signifikan
terhadap pendapatan mustahik yang dikelola oleh BAZNAS Banyumas. .
3. Kedepan prospek BAZNAS Banyumas telah merencanakan untuk
memberdayakan penyandang disabilitas (penyandang cacat) dalam usaha
pembuatan kerajinan tangan. Tahap pertama direncanakan memiliki 10
anggota untuk pembuatan tikar atau alas kaki bermotif. Dengan demikian
BAZNAS juga telah mengakuisisi jaringan bisnis yang akan mengakomodasi
dan membantu dalam pemasaran produk siap jual.

Kata kunci: Pengawasan dan bimbingan variabel, jumlah zakat yang diterima
mustahik, lamanya zakat diterima, dan efektifitas pelatihan, pendapatan
mustahik
xv

SUMMARY

This research is entitled The Effect of Using ZIS Fund (Zakat, Infak,
Shodaqoh) On Mustahik Revenue (Case Study Baznas Branch Banyumas).The
purpose of this research is 1) to analyze the distribution of zakat productive
system in BAZNAS Banyumas, 2) to analyze the effect of variable supervision and
oversight, the amount of alms received mustahik, the length of alms received, the
effectiveness of training, on revenue mustahik and 3) to analyze the prospects of
earning charity program in Banyumas BAZNAS.
The hypothesis of this research is 1) Supervision and mentoring a
significant positive effect on the income mustahik, 2) Number of alms received
mustahik significant positive effect on earnings mustahik, 3) The length of zakat is
accepted significant positive effect on earnings mustahik, and 4) Training
Effectiveness significant positive effect on earnings mustahik.
To find out how the system of productive zakat distribution in BAZNAS
Banyumas and prospective zakat productive program hence required descriptive
analysis. To analyze the influence of supervision and coaching, the amount of
zakat received mustahik, the duration of zakat received, the effectiveness of
training have a significant positive effect on income mustahik, the researchers use
multiple linear regression media with t test.
The conclusion of the research
1. BAZNAS Banyumas in the use of productive zakat funds is done through the
division of utilization of zakat. The system of distributing productive zakat is
poured into several programs forming four types of productive zakat usage:
a) Provision of individual venture capital assistance, b) Vocational training,
c) Group venture capital assistance, d) Assistance of facilities and pre-
business facilities.
2. Based on the results of research and data analysis obtained results,
supervision and guidance, the amount of zakat received mustahik, the length
of zakat received, and the effectiveness of training has a significant positive
impact on income mustahik which is managed by BAZNAS Banyumas.
3. In the future prospects BAZNAS Banyumas has planned to empower people
with disabilities (disabled) in handicraft manufacturing business. The first
phase is planned to have 10 members for the manufacture of mats or
patterned footwear. Thus the BAZNAS has also acquired a business network
which will accommodate and assist in the marketing of ready-to-sell
products.

Key word : supervision and guidance of variables, the number of zakat received
mustahik, the length of zakat is accepted, and the effectiveness of training, income
mustahik
I. INTRODUCTION

A. Background

Poverty is a complex issue on welfare are influenced by a variety of

interrelated factors, such as income levels, unemployment, health, education,

access to goods and services, location, geography, gender and neighborhood

locations. The essence of poverty is related to conditions of deprivation of a

life that most minimum demands, especially from the aspect of consumption

and income.

According Mas'udi (2005), the failure to find concepts and fair order

of life, has made a life of inequality and social injustice among the poor (the

haves) and who can not afford (the have-nots) reached a level that has never

happened in the history of the people human. In fact, there are indications of

very striking that inequality and justice was a conscious choice by the

powerful to further marginalize those who are weak. Starting from to social

injustice in the economic field, and then quickly spread to the political, legal,

cultural, and other fields. Therefore, human dignity and on a personal level,

too, to be victim. Universal process of dehumanization that is the dark side of

modern human civilization today.

Poverty is a serious problem for humanity and not a few people fall

into apostasy. Because of poverty a person can always complain in his life

that he forgot to be grateful, and also someone willing to sacrifice his religion
2

for the sake of getting some money, such as that given help from people of

other faiths so that he follow their religion as well. It is like the Prophet stated

that poverty was close to the kuffar or disbelieve in GOD. Islam as Ad-din has

offered some human doctrine for a universally applicable two-dimensional

characteristics, namely the happiness and welfare of the world as well as

happiness and prosperity in the afterlife.

One way to overcome poverty and very influential on human

economic behavior and economic development of society, in general, is the

ZIS (zakat, infak, and shodaqoh). ZIS destination not just sympathize poor

consumptive, but has a more permanent goal is to reduce poverty (Sartika,

2008).

Zakat is worship maaliyah ijtima'iyyah which has a very important

position, strategic, and decisive, both in terms of Islam and of the welfare of

people when construction is done optimally. There are several ways to reduce

poverty, the first is to work. Both are collateral relatives, the third is a state

guarantee. The fourth way to overcome poverty is through zakat. So, zakat as

the third pillar of Islam, as well as worship and submission of evidence of a

person to God, the zakat also has a very large social functions in addition to

the economy of the pillars of Islam (Qaradawi, 2002).

Zakat influence on society and the Islamic economy is very

significant. In zakat, there is empathetic to the people poor and proactive

action for the public good (Sheikh Muhammad Shalihal-'Uthaymeen: 2008).

This is clearly reflected in the allocation,
3

"Indeed zakat, are for poor people, poor people, officials-

administrators zakat, the Muslim convert who persuaded her to (freeing) of

slaves, those who owe, to the way of Allah, and for those who were on the

way, as a statute that required God, "Allah is the Knower, the Wise" (Surat

at-Tawbah [9]: 60).

According to Nasution (2008), The distribution of zakat funds at the

present time is known as zakat consumptive and productive. Almost all zakat

management institutions to apply these methods. In general, these two

categories of zakat is distinguishable by almsgiving and charity is the use of

funds by mustahiq. Each of consumptive and productive needs was then

divided into two, namely the traditional consumptive and consumptive

creative, productive while in the form of a conventional split into productive

and creatively productive.

Reforms in zakat are closely related to how it is distributed. The

condition is caused when the distribution is right on target and effective, it

will be the more optimal utilization of zakat In Act No. 23 of 2011 article 27

on Zakat Management, described the utilization is:

1. Zakat can be utilized for productive enterprises in the handling of the

poor and improving the quality of the people.

2. Utilization of zakat for productive ventures as referred to in paragraph if

the basic needs have been met mustahiq.

Zakat productive zakat is given to mustahiq as capital to carry out an

economic activity which is to cultivate the level of economic and productive
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potential mustahiq (Qadir, 2001). Interest productive zakat which is to

improve the living standards of the people of Indonesia that are still below the

poverty line. Media revenue transfer is intended to increase the purchasing

power of the poor. The targets zakat, among others, improve their quality of

life, education, and scholarships, address the issue of employment or

unemployment, and health care programs.

In order to achieve the objectives of the management of the productive

zakat, it is necessary to pay attention to the development, supervision, and

training of the Institute Amil Zakat (LAZ) or the National Zakat Agency

(BAZNAS) against mustahiq. According to Maya (2009) are the role of the

management is necessary for the distribution of zakat is collected and can be

run effectively and efficiently, one of the roles of management is controlling

(supervision).

According Soekidjo Notoatmodjo (2009) training is part of an

educational process that aims to improve or acquire specialized skills for a

person or group of people, such as cooking training, exercise herding,

practice sewing and so on. So mustahiq able to boost the knowledge, abilities,

and skills in entrepreneurship.

In Banyumas, poverty is still a problem that must continue to be

addressed. Banyumas regency poverty data from BPS data showed the

following:
5

Table 1. Number of Poor People, Percentage of Poor People, Poverty Depth
Index and Poverty Depth Index as well as the poverty line
Banyumas regency

Depth Index and the Poverty Line, 2008-2013
Year Population Poor Population Depth Severity Poverty
(000 Poor Poverty Poverty Line
inhabitants) (P1) (P2) (Rp/capita/
(%) (%) (%) Month)
(1) (2) (3) (4) (5) (6)
2008 340.7 22.93 3.95 0.93 189 735
2009 319.8 21.52 3.21 0.75 208 583
2010 314.2 20.2 3.56 0.99 225 546
2011 328.5 21.11 3.69 0.99 249 807
2012 309.8 19.44 3.42 0.91 271 800
2013 296.8 18.44 3.24 0.83 295 742
Sources, Banyumas BPS 2013

According to the table 1 that poverty in Banyumas district decreased

in 2008-2010 from 340.7 thousand people become 314.2 thousand, whereas

in 2010-2011 has increased poverty levels, then in 2011-2013 fell back

significantly. While the poverty line (US $ / capita/month) trend is that there

is always increase from year to year. This proves that the local government

has not been able to deal with the problem of poverty with which should

significantly from year to year decline in poverty. Therefore the need for the

collaboration between government and non-governmental organizations

(NGOs) and the Institute Amil Zakat (LAZ) or the National Zakat Agency

(BAZNAS) in order to reduce poverty.

BAZ (Agency Amil Zakat) is zakat management organizations

established by the government. BAZ is composed of government

representatives and the public. BAZ task is to collect, distribute and utilize

zakat (including donation, charity, etc.) in accordance with the provisions of
6

the Islamic religion. While LAZ (Amil Zakat) is zakat management

institutions are fully established on the initiative of public or private

institutions engaged in the field of propaganda, education, social and benefit

of Muslims and received confirmation from the Government. One Agency

Amil Zakat government official who managed the Agency Amil Zakat

Nasional (BAZNAS) Banyumas.

BAZNAS Banyumas with the vision "To Be Agency Amil Zakat

Professional, Trust, Spreading Benefits, Mercy, Sowing and change mustahiq

be muzzaki" through utilization division has tried to utilize Zakat funds as the

provision of venture capital whose purpose is so that the charity can develop

so that the purpose of zakat is reached.

Table 2. Distribution Terms ZIS BAZNAS Banyumas
CONSUMPTIVE PRODUCTIVE
The poor, fisabilillah, Ibn sabil, Venture capital (grants), venture
ghorimin, convert, community welfare capital (loan/revolving fund),
facilities and infrastructure, scientific small business group capital
activities, renovation home, education, (grants/rolling), the infrastructure
medical care, disaster. business (grant).
Source: Banyumas BAZNAS 2012

Table 2 describes the distribution of zakat, that there is zakat for the

consumptive and productive, in this study is more focused on the influence of

zakat productive in alleviating poverty or in improving the income level

mustahiq.

B. Problem Formulation

Poverty levels that occur from year to year are still fluctuating in

Banyumas indicate the difficulty of the poor to break out of the poverty cycle
7

(vicious circle of poverty). Therefore BAZNAS Banyumas manage ZIS must

be more effective and efficient, by dividing the two kinds of distribution of

zakat and charity productive consumption. In the program there are

productive zakat distribution infrastructures means that one seeks to break the

cycle of poverty by providing training to mustahiq so that they can conduct

productive business so as to increase their income and can transform into

muzakki.

Based on the issues raised, then that becomes the research questions in

this study are:

1. How productive zakat distribution system in Banyumas BAZNAS?

2. Is the supervision and guidance of variables, the number of received

zakat, the length zakat is accepted, and the effectiveness of training

significant positive effect on earnings mustahiq after getting zakat?

3. What are the prospects of productive charity program in Banyumas

BAZNAS?

C. Problem Limitation

This research was conducted by taking the data mustahiq who receive

zakat productive training program from 2013 to 2015 and data support from

BAZNAS Banyumas.

D. Research Purpose

From the formulation of the problem above, the purpose of this

research is:
8

1. To analyze the distribution of zakat productive system in BAZNAS

Banyumas.

2. To analyze the effect of variable supervision and guidance, the number of

received zakat mustahiq, the length of zakat received, the effectiveness of

training, on revenue mustahiq.

3. To analyze the prospects of productive zakat program in Banyumas

BAZNAS.

E. Research Benefit

The benefits of this research are:

1. For organizations for consideration BAZNAS manage ZIS (zakat, infaq,

and shodaqoh) for empowerment mustahiq.

2. For academics hope this research is able to contribute ideas to the

economics of Shari’ah in Islamic finance in general and in particular, as

well as a reference the next study on the use charity to empowerment

mustahiq.

3. For the community, the results of this study are expected to be one of the

means to understand about productive zakat and the community

motivated to give some of their wealth to the institution that manages the

zakat.
9

II. LITERATURE AND RESEARCH MODEL FORMULATION

A. Overview Dogma

1. Definition of Zakat, Infaq, and Shadaqoh

In terms of language, the word zakat has several meanings,

namely al-barakatu 'blessing', al - namaa 'growth and development', ath-

thaharatu the 'purity', and ash-shalahu ' greatness'. While the term,

namely that the charity that is part of the estate with certain requirements,

which Allah SWT requires that the owner, to be submitted to those who

deserve it, with certain requirements as well (Hafidhuddin, 2002).

The goal first, the charity is expected to bring fertility reward.

Hence called a "treasure that issued it" with the charity. Secondly, the

charity is a fact that the holy spirit of stingy and sin (Ash-Shiddieqy,

2009).

Infaq terms of language mean "spending", (Mujieb and Syafi'ah,

1994) Meanwhile, according to the Shari'ah, Infaq is taking out some of

the assets or revenues (income) for the benefit of humanity ordered

Islamic teachings. Infaq understanding the Qur'an can be understood that

the term implies that public expenditure includes every activity either as

zakat obligations or liabilities provide for the family, understanding infaq

can also be a generosity of someone to spend part of his wealth for social

purposes (Nasution, 1992).
10

Shadaqah is a gift of something useful for others who need help

(needy, poor) with the purpose of worship (look for reward) of God alone

(Mujieb and Syafi'ah, 1994). According to jurists agree that shadaqah is

one act that in shari’at and the law is sunnah, their agreement is based on

surah Al-Baqarah verse 280 (Dahlan, 1996).

Thus, regardless of the provisions infaq and size, but depends on

the willingness of each. Thus, the obligation to provide infaq not depend

on the rich, but also pointed to people who have an excess of the needs of

everyday life (Muhammad, 2002).

2. Legal Basis Zakat, Infaq, and Shadaqah

Scholars have argued that issuing compulsory zakat for small

children and lunatics who have wealth but giving zakat could be

represented by his guardian. Based on the word of GOD.

"Take alms of their wealth, the charity that you cleanse and purify
them and pray for them. Surely prayer you that (a) peace for their souls.
and Allah is heard again Knowledgeable "(At-Tawbah: 103).

The above verse also, a description of Benefits of giving wealth

and encouragement to do so. Even since the fall of the special nature of

this paragraph, however nash about making a treasure in this verse is

general, includes the caliph's Apostles after his death, and the leader of

the Muslims after the death of the caliph. Also, includes in general about

people who take their wealth that is the Muslims who are rich.
11

For that reason, Abu Bakar Ash-Shidiq together with the

Companions more fighting those who refuse alms, so they want to spend

zakat back (Al-Maraghi, 1987).

"And spend (your property) in the way of Allah, and let not your
own hands into destruction, and do good; for Allah loveth those who do
good" (QS.Al-Baqarah: 195).

"Hi who believe! Spend (in Allah's way) portion of the sustenance
which We have given you before the day comes that on that day there
was no bargaining and no intercessor. and the disbelievers That those
who practice oppression "(QS.Al-Baqarah 254).

Meaning "remove living" contained in the word "anfiqu" was

issued property for religious purposes such as the encashment spending

Hajj, connecting relationship, give shadaqah as well as contribute to the

deeds of virtue (Binjai, 2006). While shadaqah only to attain the pleasure

of Allah alone and is recommended even if just words alone. And for

anyone who issued shadaqah would be better if it is given to the poor

secretly, although openly allowed but not cause riya '. If this happens

then the reward of being erased (Hasan, 2003).

3. Basic Law of Zakat, Infaq, and Shadaqah in Al-Hadith

In this hadith, degree elevation described five cases mentioned and

indeed Islam is built on it. Here lies the meaning of the parable of Islam

with the physical building. As the physical building will not stand except

at the top of the poles, as well as Islam, he will not stand except in the top

five this case. Restrictions Islam with five cases this is because of the

basis for the other judge actions.
12

"It has been explained to us, Ubaidullah ibn Musa said, has told us
Handhalah bin Abi Sufyan and 'Ikrimah bin Khalid Ibn Umar said:" Have
Said the Prophet Muhammad: Islam was founded on five cases; Creed that
there is no God except Allah and Muhammad Messenger of Allah,
establish the prayer, pay alms, pilgrimage and fasting in Ramadan (HR.
Bukhari)

From Abu Hurairah, Rasulullah Said: "Whoever charity with the
date stones worth of the business is good, and Allah does not receive
except the good. Verily, Allah accepts with his right hand. Then, Allah
develop it to its owner as the one you develop a colt to be like a mountain
"(Hr. Bukhary)

4. Terms - Zakat Mandatory Terms

In issuing zakat there are several requirements that must be met,

where those requirements have been determined by Islamic law. Terms

that are intended is a necessary condition of the obligatory charity (those

who give zakat) and of the condition of the property that can be issued

their zakat. This provision is divided into two, namely a mandatory

requirement and legitimate requirements. The mandatory requirement of

zakat (Fakhruddin, 2008) are:

a. Independent

A slave is not liable to pay the zakat because he did not have

anything. All his possessions are the property of their parents.

b. Islam

A non-Muslims are not obliged to pay zakat. As for those who were

cut, there is a difference of opinion. According to Imam Syafi’i

apostates obliged to pay zakat on his property before he lapsed.

Meanwhile, according to Imam Hanafi, an apostate is not subject to
13

zakat on his property because of his deeds riddah (turning away

from Islam) has invalidated such obligations.

c. Baligh and sensible

Small children and lunatics are not subject to zakat on his property

because the two are not subject to Kitab command.

d. Treasure is a treasure indeed obligatory Zakat, as naqdaini (gold and

silver) as well as al-auraq al-naqdiyah (securities), minerals and

artifacts (rikaz), merchandise, plants, and fruit, as well as livestock.

e. The treasure has reached nisab (size amount).

f. The treasure is the full property (al-milk al-tam).

In this case, the property is located under control and at the mercy of

their owners.

g. Has passed one year or simply haul (a measure of time, period).

The haul is the velocity of the property within 12 months nisab

qamariyah. If there is difficulty in accounting for the budgets are

usually made based on the solar year, then be calculated based on

years syamsiyah with the additional volume of zakat to be paid, from

2.5% to 2.575% as a result of excess syamsyiah moon day of the

month qamariyah.

h. The absence of debt.

i. Exceed the basic needs or principal.

Goods held for basic needs, such as residential homes, craft tools,

industrial tools, infrastructure in transportation, such as cars and
14

home furnishings, are not subject to zakat. Likewise, the deposits are

reserved to pay off the debt, not compulsory zakat, as a creditor

requires the money in his hand to free himself from the clutches of

debt.

j. The treasures to be earned by good and lawful manner.

k. Evolving.

The growing understanding is divided into two, the first, second and

concrete increases, increases are not concrete. Develop concrete is

increased due to breeding and trading and the like, while not

developing a concrete fashion is good potential to develop the wealth

that was in his hand and the hands of another person on his behalf.

The conditions rightful zakat are as follows:

a. Their intention muzakki (the issuing zakat).

b. Transfer of ownership of muzakki to mustahiq (those who receive

zakat).

5. Wisdom and Benefits of Zakat

Every obligation commanded by Allah SWT, including the

obligation to tithe, must have the wisdom and benefits. Hafidhuddin

(2002), suggests some of the roles and the wisdom of zakat, namely:

a. Zakat is a manifestation of faith in God Almighty, his ingratitude,

foster a sense of high concern, eliminating the miserly and greedy

nature, while developing and purifying properties.
15

b. Zakat is a means to help and nurture mustahiq especially toward a

more prosperous life. Zakat actually aimed not only to meet

consumer needs which have been temporary but also provides

sufficient to mustahiq a way to eliminate / minimize the causes of

poverty.

c. Zakat as a pillar jama'i between aghniya affluent group with

jihadists whose time fully to fight in Allah's way so it does not have

enough time to strive for the benefit of himself and his family living.

d. Zakat is one of the concrete forms of social security in shari'a by the

teachings of Islam for mustahiq.

e. Zakat is one source of funding infrastructure development must be

owned Muslims, as a means of education, health, socio-economic,

and improving the quality of human resources Muslim.

f. Zakat can promote business ethics are correct. This is because zakat

means getting a part of other people's rights of property cultivated

properly.

g. Zakat is an instrument for redistributing income. Through charity, be

a transfer of wealth from muzakki have excess wealth to the shortage

mustahiq treasure.

h. Encouragement of Islam is so strong to give a zakat, infaq, and

shadaqah show that Islam encourages Muslims to work and strive to

be able to meet the needs of themselves and their families, as well as
16

vying to become muzakki and munfiq (The person who gave the

infaq)

6. Various Zakat

a. Zakat Fitrah

Zakat fitrah required during Ramadan to purify those who fast

from the dirty words and deeds is useless, to give food to the poor

people and recruit them from the needs and begging on the day of

Eid. Zakat is a tax that is different from other zakat, because it is a

tax on individuals, while other zakat, a tax on wealth (Qaradawi,

2011).

b. Zakat maal / property

Based on the explanation of Law No. 38 of 1999 Article 10, it

says: Zakat Maal is part of the property has been made by a Muslim

or owned by a Muslim in accordance with the provisions of the

religion to be given to those who deserve it.

Meanwhile, according to Muhammad (2002), Definition of zakat

maal is part of the assets of a person, including a legal entity shall be

issued for a specific class of people once held for a certain period of time

and in a certain amount.
17

7. The Group is Entitled to Receive Zakat

People - people or groups who are eligible to receive zakat has

been set in the teachings of Islamic law, namely, there are eight groups

(asnaf). This provision is stipulated in the Qur'an At-Tawbah letter: 60.

“Indeed zakat-alms, are for poor people, The people were poor,
administrators-administrators zakat, the mu'allaf who persuaded her to
(freeing) of slaves, those who owe, to the way of Allah and for them are
in travel. as a statute that required Allah, and Allah is Knower, Wise.”
(At-Tawbah: 60).

In the Book of Tafsir al Maraghi Mustafa Al-Maraghi essay

entitled to receive zakat are:

a. Pauper: people very miserable life, have no possessions and power to

meet their livelihood.

b. Poor people: people with inadequate livelihoods and in a state of

deprivation.

c. Board zakat: people who were given the task to collect and distribute

zakat.

d. Muallaf: pagans who converted to Islam there is hope and a new

convert to Islam whose faith is weak.

e. Freeing a slave: includes also to release Muslims imprisoned by the

infidels.

f. People owe debtors due to the interest that is not immoral and could

not afford it. As for those who owe money to maintain the unity of

the Muslims paid the debt to the charity, even if he can afford it.
18

g. In the way of Allah (sabilillah): That for the purposes of the defense

of Islam and the Muslims. Among mufasirin fisabilillah, no one

argues that it includes common interests such as setting up schools,

hospitals, and others.

h. People who were on a trip that is not immoral agony in his journey.

Management of zakat in Indonesia now been submitted to the

Institute of Zakat which has been appointed including BAZ and LAZ is

responsible to the government at the relevant level. In its management of

zakat given to eight groups that have been established in Al-Qur`an, if

utilized as much as possible zakat able to prosper mustahiq. Thus, for the

appointed agency is expected to not only distribute zakat which are

consumptive in the form of money and food, but the shape of the

distribution of these funds in the form of venture capital is commonly

called the zakat productive that is expected to maximize the alms given

to mustahiq to be managed well as a form for increase revenue mustahiq

continuously not only consumer disposables such as zakat. Thus, the

future mustahiq can also transform into muzakki with this highly

effective productive zakat used to alleviate poverty that already exists.

With the ever increasing mustahiq income continuously can also improve

the general welfare mustahiq (Chandra and Nisful, 2014).
19

8. Zakat in Islam Economic Perspective

Muhammad Daud Ali explained five zakat purposes, among others,

first; zakat uplift the poor. Second; help solve the problem of the

gharimin, ibn sabil, and the other mustahiq. Third; expand and foster

kinship between fellow Muslims and people in general. Fourth;

eliminating the miserly and greedy nature of the ownership of property.

Fifth; eliminating properties of jealousy and envy (jealousy) from the

heart of the poor (Santoso, 2002).

Based on the above explanation, it can be said that the issue of

zakat issues are very fundamental and important in the discussion of

Islamic economics. In microeconomics, Islam zakat is part of an asset

productivity economies. Because zakat has the objective to overcome the

inequalities, poverty and economic justice at the grassroots (Rahman,

1995).

While the concept of Islamic economics, which bans the practice

of usury, monopolistic and the need for balance or economic justice also

applicative has close linkages with the real sector. Or bringing the

economy to the community through economic enterprise products based

on profit sharing (non-interest). Obligations imposed on any income that

has reached nishab, in Islamic economics (theoretical consumption)

mentioned, income other than for consumption, it is also used for charity,

infaq and shodaqoh. This theory can be developed in an equation as

follows: C + Z = a + bY
20

Which means revenue is not forever for consumption, but some do

function for charity, infaq and shodaqoh (Asnaini, 2008).

9. Distribution of Zakat

The distribution is an activity in which the charity can be up to

mustahiq appropriately. The distribution activity is closely related to the

functioning, because what would be distributed adapted to utilization.

But also cannot be separated from the collection and management. If

Gatherers not optimal and may not even obtain charity funds at all there

will be no funds were distributed. Meanwhile, according to Muhammad

(2006), that the zakat distribution deals with the supply, distribution

channels, distribution coverage, location mustahiq, regional distribution,

inventory levels, and locations amil zakat, delivery, and agency.

Zakat collected by the Institute of Zakat should be distributed to

mustahiq in accordance with priorities that have been compiled in the

work program. Mustahiq zakat distribution mechanism for consumptive

and productive. According Mufraini (2006) zakat distribution not only in

two ways but there are three, namely: distribution of consumption,

productive distribution, and investment.

As an affirmation of the government should play an active role in

building the welfare of Muslims who dominate the country, so that later

on in the management and distribution of zakat can be performed

optimally, effective and professional. Zakat collection efforts should be
21

maximized in order to be distributed integrated distribution to those

entitled to systematically and optimally.

There are several provisions in distributing zakat funds to mustahiq

namely:

a. Giving priority to domestic distribution, to perform local or prefer

the distribution of zakat recipients are in the neighborhood closest to

the institution of zakat (muzakki region) compared to its distribution

to other regions.

b. Equitable distribution by the rules as follows:

1) When zakat generated lots, each group should have their share

according to their respective needs.

2) Distribution must be thorough to eight groups that have been set.

3) Allowed to provide all parts of alms to some classes of

recipients only, if found that the needs that exist in these groups

require special handling.

4) Making class poor as the first group to receive zakat, because it

meets their needs and make it depend on other people is the

intent and purpose of mandatory zakat.

5) Take the opinion of Imam Shafi'i as a general policy in

determining the maximum section to give to charity officials,

both in charge of collecting and are distributing it.

c. Building trust between the giver and the recipient charity. Zakat can

only be given after their conviction and also the confidence that a
22

recipient is a person who is entitled by knowing or ask it fair to

people living in the neighborhood, or who knows the actual

situation.

An intermediary system that manages investments and charity such

as Islamic banking and zakat management institutions today is born on a

massive scale. In Indonesia, the Islamic banking world charities and

institutions showed a fairly rapid growth. They are trying to bring

together committed Muslim surplus and the deficit Muslims. In the hopes

of projected income distribution between surplus and deficit Muslims or

even make the group a deficit (mustahiq) to surplus (muzakki).

Looking at the phenomenon and the problems that occurred in

Indonesia in terms of charity, social, and economic well Mufraini (2006)

makes a zakat distribution innovations that fall within four following

forms:

a. Characteristically Consumer Distribution Traditional

Zakat distributed to mustahiq to be used directly, such as the tithes

given to the poor to meet their daily needs or zakat mal distributed to

victims of natural disasters.

b. Characteristically Distribution Consumer Creative

Zakat takes another form of the original goods, as provided in the

form of school equipment or scholarships.
23

c. Distribution of Zakat Characteristically Traditional Productive

Zakat is given in the form of productive goods such as goats, cows,

razors, and so forth. Giving in this form will be able to create a

business that creates jobs needily.

d. Distribution of Zakat in the Form of Creative Productive

Zakat is manifested in the form of capital to construct a social

project or increase trade finance small businesses. As seen from the

above, zakat institution the innovation in addition to distributing zakat

consumptive, today has developed productive zakat distribution system.

The pattern of distribution of zakat funds productively be interesting to

discuss the provisions of shari'a 'ah confirms that charity funds collected

in full are the property of mustahiq eight asnaf. Zakat is not just a

question of worship mahḍah (ritual purity) but also problems Maliyah

ijtima"iyyah (social wealth) should therefore be ma"qulul ma "na

(reasonable). This is the opinion of Hanafi groups and this opinion is

acceptable because ma"qulul ma"na can be applied according to the

times. And can answer the demands benefit of the people, whenever and

wherever.

Al-Quran ' itself does not regulate how it should and should

distribute alms to the asnaf. Umar bin Khattab never gives Zakat funds in

the form of a goat in order to breed. The Prophet never give it to a needy

as much as two dirhams, with an advocate that use of the money, one

dirham for a dirham more edible and so bought an ax as a work tool.
24

Based on the opinion Hanafi groups, and events at the time of the

Prophet and Umar then allowed the distribution of zakat productively for

the benefit of the people.

This opinion is corroborated by Yafie (1995) that the use of charity

funds described in teaching of fiqh hinted the need for a policy and

discernment, in which to consider the factors of equity and equalization,

a real need of the groups of recipients, the ability to use charity funds of

the concerned which leads to increased well-being and freedom from

poverty, which in turn is concerned no longer be recipients but become

tax payers.

The things above exemplified that if the recipients know and then

he was given the usual trade venture capital or concerned have carpentry

skills then he was given the tools that allow him to work in the field of

skills to meet their needs. Against the zakat fund would not be a problem

which is illegal in a legal sense. Therefore zakat funds productively

rolled certainly cannot demand any particular rate of return as well as a

source of funds other than zakat.

Shari'ah rules stipulate that the proceeds from the collection of

zakat fully is the property of mustahiq. Thus productive distribution

pattern that developed, in general, take qardul hasan scheme namely the

form of a loan which establishes the absence of a specific rate of return

of principal. However, if it is the borrower's funds are not able to repay
25

the principal, then the zakat law indicates that the debtor cannot be

prosecuted for the inability because basically, these funds are their right.

Despite the differences of opinion in jurisprudence and patterns of

innovation funding taken from the zakat fund, schemes in qordul hasan

put forward of the pattern are actually very brilliant, as in the opinion of

Mufraini (2006) that:

a. Measures of success of an institution charities are how the agency

could be one element of the social security who tried elevating the

welfare of a mustahiq become a muzakki. If only the consumptive

patterns are put forward, it seems to be difficult this goal can be

achieved.

b. Capital returned by mustahiq to zakat institution does not mean that

the capital is no longer entitled mustahiq given loans. This means

that these funds could be using back by giving back to the mustahiq

which will be utilized to further increase their capital. And even if

not, the result of the accumulation of zakat funds from the capital

return will be re-distributed to other mustahiq are also eligible.

10. Productive Zakat

Zakat charity productive is that the asset or charity funds given to

mustahiq not spent but are developed and used to help their businesses so

that with the effort they can make ends meet continuously (Asnaini,

2008). Law productive zakat is legal even highly recommended.

Therefore, the concept of productive distribution put forward in by a
26

number of charities agencies, usually combined with other pooled funds,

namely charity and donation. This is to minimize the differences of

opinion will be a productive pattern of zakat (Mufraini, 2006).

11. The concept of Empowerment

In connection with the economic empowerment of communities,

religious institutions need to encourage and may provide opportunities to

its adherents, in order to practice and prepare him to choose the

opportunity to become entrepreneurs, by providing training in

preparation to be able to compete in the entrepreneurial world. The

program of sustainable development can be done through several stages:

a. Business training

Through this training, participants are given an understanding

of the concepts of entrepreneurship, with all sorts of problems that

exist in it. The purpose of the training effort is to provide deeper

insight thorough and actual, so as to motivate the participants, in

addition to the expected participants, have theoretical knowledge. By

going through this training, participants will examine their specific

tips, so it can be avoided as small as possible their failure to develop

entrepreneurship.

b. Accompaniment

At this stage, when the business was run so prospective

entrepreneurs will be accompanied by professional facilitators, who

serves as a director or supervisor at once, so that business activities
27

that they do, really capable of successfully mastered (Asy'arie,

1997).

12. Production Purpose

Jaribah (2006) describes the most important goals in perspective

Jurisprudence production Umar R.A.

a. Advantages realize optimal as possible.

Interest earned a profit of perhaps appropriate limits and rules of

sharia is a requirement in Islam, is one of the fundamental objectives

for producers who contributed to the realization of the other goals for

producers Muslims. Then a producer should not be put forward his

personal ambition is not to think about the benefit of the people.

b. Adequacy realizes Individuals and Families.

A Muslim is obliged to perform activities that can realize the

adequacy and sufficiency of which is the obligation livelihoods.

c. Not Rely on Others

Umar R.A does not allow someone who is able to work to stretch

out his hand to others to ask for help, and calling the Muslims to rely

on themselves.

Umar R.A assess that conduct economic activities in

whatever form and degree are better than begging to humans and

rely on other people to make ends meet. Treasure and protect it out
28

d. Treasure and protect it out

Treasure has a major role in Islam. Because with treasures, world

and religion can be enforced. Without property, a person will not

constancy in religion, and not quiet in his life. Because the world's

treasure as the glory and honor, and further protect a person's

religion. Inside are good for someone, and connect the relationship

with others. Umar R.A, therefore, calls upon exploring them in the

activities of production.

e. Exploring Sources of Economic and Getting started to be utilized.

Indeed, Allah has prepared for man in this world a lot of economic

resources, but generally not fulfilling the man when not explored by

humans in the production activities that prepare it to be used. As in

the Koran (Al-Mulk: 15, Al-Jumu'ah: 10, Al-Muzammil 20). Allah

ordered the man to work in all corners of the earth to utilize a portion

of his fortune bestowed on this earth.

Then Umar R.A in exploring the sources of good luck and prepare to

be utilized, that he was called to work on idle land by providing

implementation assistance, and do not set the idle land to those who

abandon them and explore them.

f. Liberation from the shackles of imitation Economics.

A production is an important tool in the realization of economic

independence. For a nation that produces its needs is that in reality as

an independent nation and freed from the shackles of economic
29

dependence. While the nation is only a consumer has always been a

prisoner of the shackles of the economy and weak ability in

development can free from dependence on the outside world.

Indeed, political independence and civilization would not be

complete without economic independence. And any nation will not

be able to carry out its role in politics and civilization as they should

as long as they have not been able to realize self-reliance in the

economic field.

Indeed Umar R.A assets that left the production led to a fall

in economic dependence, and its impact is very depressing. The

reality of Muslims today confirmed what was feared Umar R.A.

Where many of the Muslims in the era now turned away from the

activities of production and only rely on imported goods, so they rely

on in addition to their basic needs.

g. Taqarrub (cautious) to Allah Ta'ala

Muslim producers will gain reward from Allah SWT caused

production activity, whether he intended to profit, realizing the

establishment, protect the property and develop it. A Muslim when

it believes that carrying out activities of production based on the

principles of sharia as worship, even one of the doors of jihad fi

sabilillah, and means associated with many of worship, then so it

will be pushed to the productivity of the best, and greeted him with

enthusiasm and nimble.
30

B. Overview Theory

1. Definition of Income

In general terms, the income is the result of business

income. According Winardi (1992), revenue is the result in the form of

money or other material that can be achieved through the use of

production factors. Meanwhile, according to Gilarso (2004), are all forms

of revenue reply obtained work as a reward or remuneration for the

donation a person of the production process. Such remuneration may be

either goods or money given by others for services provided either in the

form of power or mind for having dared to take the risk of effort on the

run. But in fact the family income can be obtained from:

1. Own businesses, for instance, trade, self-employed.

2. Work on other people, such as employees or employees.

3. The results of the property, for example, have fields or houses for

rent.

Household income can be money or also can be goods. In modern

society, most people receive their income in the form of money.

According to Gilarso (2004), a person's income can be divided into two

kinds:

1. Nominal income (money income), the amounts of money that are

received.
31

2. The real income / real (real income), which is a number of goods that

can be purchased with a certain amount of money or can the

apparently with money.

Mustahiq revenue relation with productive zakat is in an

effort to increase revenue mustahiq, BAZNAS Banyumas give zakat

program to mustahiq good productive by providing capital goods and

money in the hope mustahiq revenue increased so that more revenue

from consumption of the family, and can be muzakki.

2. Definition of Poverty

Poverty can be defined according to two approaches:

Poverty absolute: the condition of a person or family whose

income is less than the income that can meet the basic needs of food,

clothing, and home.

Poverty is a relative: the condition of a person or family to

compare their income with the income of others.

3. Factors influencing productive zakat to income mustahiq

a. Supervision and Guidance

Supervision is an active process consisting of control,

inspection, and supervision of guidance. Control aims to check

whether the work goes as planned. Inspection is a workplace

inspection to know how the job process is done Supervision is a

coaching, aiming to improve and improve the quality of work.

Supervision is a follow-up of controls and inspections, carried out
32

based on previously discovered data. control is a part of supervision,

namely guidance to improve and improve the quality of learning

(Suhardan, 2010).

b. The Number of zakat received

The number of productive ZIS given to mustahiq will be used as

venture capital. Capital factor has a very important role in the

production and business development activities. The greater the

amount of productive ZIS earned mustahiq, then the resulting

production scale is greater so that it will affect the mustahiq welfare

(Rakhma, 2014).

c. The length of zakat is accepted

The duration of receiving zakat in this study relates to the

commencement of business since the giving of productive zakat as

business capital to the mustahiq. Theoretically, mustahiq who get

zakat funding fund productive in a longer period of time then the

business it runs can be more developed than the other mustahiq start

its business. The longer the mustahiq run business so that it can be

more developed and experienced than the probability of increasing

the income received also greater with the assumption ceteris paribus.

d. The effectiveness of training

According to Steers (1980), states that effectiveness is the

capacity of an organization to acquire and utilize valuable resources

as smartly as possible in the pursuit of operational objectives.
33

Whereas According to Ivancevich (2008), Training is a systematic

process to change the work behavior of a / group of employees in an

effort to improve organizational performance. Training related to the

skills and abilities required for the current job. Training is oriented to

the present and helps employees to master the skills and abilities

(competencies) that are specific to succeeding in their work.

The effectiveness of the training in this research is the end

result of the training conducted by BAZNAS Banyumas for the

mustahiq in the form of increasing knowledge, skill and ability of the

participants so that they can work better so that it can increase their

income.

C. Formulation Research Model

1. Preview Research

The previous study used as reference material in research

conducted. The study used as reference material in this study can be seen

in Table 3 below:

researcher title variable research results and
name methods and discussion
(year) data analysis
tools
Sartika Pengaruh variables: simple based on the
(2008) Pendayagunaan A number of regression analysis of data
Zakat zakat funds using simple
Produktif for productive regression
Terhadap activities (x1). techniques obtained
Pemberdayaan dependent significant values of
Mustahiq Pada variable : 0, 045 or it can be
Laz Yayasan mustahiq said sig <0.05, then
Solo Peduli income (y) the null hypothesis
Surakarta (h0) is rejected, then
34

the alternative
hypothesis (ha) is
received, or can
stated that the
amount of funds
actually disbursed
significantly
influence mustahiq
revenue.
Pengaruh Independent Multiple Based on the result
Sri Utami Efektivitas variables: Liner of multiple linear
(2011) Pelatihan Appropriate regression analysis,
Program Cake use of training the accuracy of the
House Senyum elements use of training
Mandiri (X1), elements (X1) has a
Rumah Zakat Achievement positive effect on
Terhadap of training the improvement of
Peningkatan objectives and the welfare of
Kesejahteraan targets (X2) mustahiq with the
Mustahiq Di Dependent regression
Empowering variable: coefficient value of
Centre Welfare Level 0.694, while the
Pulogadung Mustahiq achievement of
training goals and
targets (X2)
Abdelbaki Assessment the Variable Consumptio The study estimated
(2014) impact of zakat independent : ns functions the effect of Zakat
on aggregate Zakat (X) and on aggregate
consumption Variable Simulations consumption in the
and poverty dependent: Egyptian economy.
(Evidence from Aggregate Finally, the results
Egypt) consumption stated that the more
(Y1) and net transfers to the
Poverty (Y2) poor, the greater the
effect will be on
consumption, then
on poverty
Rakhma Analisis independent multiple From the research
(2014) Faktor-faktor variables: linear variable number of
yang number of regression zis productive,
mempengaruhi ZIS business assistance,
kesejahteraan productive long effort, the
mustahiq (x1), number of family
penerima ZIS business members, the
produktif assistance frequency of zis
(Studi pada (x2), productive and
Lagzis Baitul old business mustahiq age jointly
Ummah (x3), significant effect on
Malang) number of the welfare of
family mustahiq.
35

members (x4), meanwhile, only
the frequency partially variable
of ZIS frequency mustahiq
productive zis productive and
(x5), age was a
age (x6) significant effect on
dependent the welfare
variable : mustahiq
welfare
mustahiq (y)
Ansari Analisis independent differential based on the test
dan peranan dana variables: test and results paired t-test
Setiawan zakat produktif venture capital paired showed that capital,
(2014) terhadap (x1), turnover sample t-test business turnover,
. perkembangan sales (x2), and profitability
Usaha Mikro gain mustahiq was
mustahiq enterprises significantly
(penerima (x3), capital different between
zakat) (Studi assistance (x4) before and after
Kasus Rumah receiving venture
Zakat Kota capital assistance
Semarang) provided by rumah
zakat
Analisa Pengaruh independent Multiple analysis results from
(2015) Pendayagunaan variables: linear multiple regression
Zakat the guidance regression models were
Produktif and created, it can be
Terhadap supervision seen that there is the
Pendapatan (x1), the influence of
Mustahiq amount of guidance and
(Studi Kasus alms received supervision, the
pada LAZ (x2), the number of alms
PKPU cabang allocation of received, utilization
Surabaya) utilization of of zakat to the
zakat (x3). revenue allocation
the dependent mustahiq laz pkpu
variable: Surabaya branch.
income for y is a constant
mustahiq regression models
worth -30.145. from
the beta value, x1
shows the positive
value of 0,940. from
the beta value, x2
shows the positive
value of 2.593. from
the beta value, x3
indicates the
positive value of
1.593. for the value
36

of f 6.107, while the
x1 t account of
1.645, x2 and x3
amounted to 3.577
at 2.197. for the
most influential
variable is the
amount of alms
received is equal to
23.4% of revenue
mustahiq.
Luthfi Pengaruh variables: Multiple From the result :
(2015) bantuan zakat venture capital linear a) simultaneously,
produktif oleh assistance regression the independent
Lembaga amil (x1), the variables include
zakat terhadap training effort capital support (x1),
Pendapatan (x2), business business training
mustahiq assistance (x2), business
(Studi Pada (x3), and the assistance (x3) and
LAZIS old business the old business (x4)
Sabilillah dan (x4), significantly
LAZ El Zawa dependent influence
Malang) variable: mustahiq dependent
income variable is income
mustahiq (y) (y).
b) partially,
independent
variables include
capital support (x1),
business training
(x2), business
assistance (x3) and
the old business (x4)
significantly
influence
mustahiq dependent
variable is income
(y).
37

2. Framework

Zakat is an obligation for all Muslims that his wealth has reached

nisab. The pattern of distribution of zakat that will either make zakat as

an instrument of poverty alleviation. The tendency is muzakki (the

obligatory alms) to distribute its own zakat to mustahiq (recipients). It

makes zakat is less effective in removing poverty, due to the use of zakat

funds only as a necessity for mustahiq consumption.

The existence of charitable organizations including BAZ is

expected to bridge between muzakki to mustahiq in the distribution of

zakat. BAZ existence as zakat is expected to manage zakat funds

collected to be utilized optimally. Distribution of Zakat funds is divided

into zakat consumptive and productive zakat, requiring proportions and a

clear concept. Almsgiving productive expect that mustahiq will receive

zakat funds can be a new muzakki to distribute their zakat back. When

this concept can take place properly, hopes to become the solution of the

problem of poverty and income inequality that exist.

Productive zakat fund distribution is one solution to the problems

of poverty that can be utilized through zakat management institutions.

But along the way almsgiving with a productive pattern requires good

management and supervision. Many obstacles are found in the programs

of this productive zakat. In Figure 1 this study aimed to determine the

effect of productive zakat distributed BAZNAS mustahiq Banyumas can

increase revenue.
38

ZIS

BAZNAS

Zakat Zakat
Consumption Productive

Mustahiq

Supervision Number of The length of Training
and guidance received zakat is Effectiveness
zakat accepted

Mustahiq Income

Figure 1. Framework

3. Research Hypothesis

Analysis (2015) which examines the influence of supervision and

supervision of income mustahiq, get the results of the variables of

coaching and supervision have a positive effect with a significant 10% to

mustahiq income variable. If other variables are considered constant, the

increasing coaching and supervision provided by the LAZ PKPU
39

Surabaya branch will tend to increase the income mustahiq by 0.940

times or by 9.4%.

H1: Supervision and guidance a significant positive effect on

mustahiq income.

Setiawan and Wulansari (2014) who examine the business capital

to obtain the result that capital relations between before and after

receiving capital assistance have a close or positive relationship. This

means the provision of business capital assistance provides benefits in

increasing the capital of respondents.

H2: Number of received zakat significant positive effect on mustahiq

income.

Luthfi (2015) who examines the length of business by using the t

test tool variable business duration of income mustahiq generate 97.8%

significance value which independent variable smaller than 0.1. Then the

variable length of business has a positive influence on the mustahiq

income.

H3: The length of received zakat significant positive effect on

mustahiq income.

Sri Utami (2011) who examined the effect of the effectiveness of

business training on improving the welfare of mustahiq resulted in a

positive effect on the obtained R Square value of 33.1%.

H4: Training Effectiveness significant positive effect on mustahiq

income.
III. RESEARCH AND TECHNIQUES METHOD OF DATA ANALYSIS

A. Research Methods

1. Type of Research

This research is field research, using quantitative and qualitative

approach. In this study, the discussion will focus on how the Effect of

Zakat on Productive Mustahiq Income in BAZNAS (Amil Zakat

Nasional Agency) Banyumas. Where this research is a research report,

field observation is the study of primary data through interviews and

questionnaires and secondary obtained through various sources directly

or indirectly.

2. Object of Research

The object of research is basically that will be subject to research

conclusion. In a study entitled "The Effect of Productive ZIS Funds

(Zakat, Infak, and Shodaqoh) on Mustahiq Income" the object is the

mustahiq who are given productive zakat funds in the form of training

programs, giving goats, and giving venture capital group in BAZNAS

(Amil Zakat Nasional Agency) Banyumas.

3. Location And Time Research

This research will be conducted in December 2016 until January

2017 in BAZNAS Banyumas and the zakat areas earning. The reason the

authors chose the location of this study is based on the following

considerations: BAZNAS Banyumas is an amil zakat entity that has run

the program of distributing productive zakat in Banyumas. While other
41

zakat amil institutions have not been able to run productive zakat

distribution program, still limited in the distribution of consumptive

zakat.

4. Populasi dan Sampling

The population is the whole of the object that the target of research

that can be the source of research data. The population in this study is the

mustahiq who receive the productive zakat in the form of training,

provision of goats, the provision of business capital and the provision of

group venture capital of 350 people.

The sample is part of the number and characteristics possessed by

the population. Sample determination technique in this research is done

by using random sampling by using slovin formula.

N
𝑛=
1+Ne x 10%2

Information :

n : Minimum number of samples

N : Number of population 350 mustahiq people consisting of

recipients of livestock, group business capital and recipient of

business group training.

E : Tolerance of sampling error 10%

Of this formula, the sample used in this study amounted to 78 people.
42

5. Data Collection Techniques

In this study researchers used data collection methods in a way :

a. Observation Method

Methods of observation are efforts to collect data with observation

and recording systematically phenomena - phenomena under study

(Marzuki, 2000). The method is done by observing and recording the

symptoms studied to the target object. This method authors use to

see the implementation of productive zakat recipients provided by

BAZNAS Banyumas.

b. Interview Method

Researchers conducted interviews with the figures of institutions or

the functionaries, especially the management of productive zakat

utilization which is considered competent and representative with the

issues discussed and the mustahiq to obtain information about the

utilization of productive zakat.

c. Questionnaire

Can be done by giving a questionnaire containing a set of questions

or questions written that are open or closed to the respondent to

answer (Suryabrata, 2003). Is a list of open or closed questions

distributed to respondents to be filled so that the results of the

respondents are responses and answers to various questions raised in

the sense of reports about his personality or things they know. The
43

research questionnaire was distributed to the mustahiq who received

the productive zakat funds.

6. Required Data

The data required for this research is the flow of productive zakat

distribution system to the mustahiq, the scaling and supervision scale

undertaken by BAZNAS Banyumas, the amount of productive zakat

given every mustahiq, the length of zakat given every mustahiq, the

effectiveness of the training given BAZNAS Banyumas, mustahiq

income after earning productive zakat, and the prospect of a training

program.

7. Conceptual Definition of Variables

a. Supervision and Guidance

Supervision is an activity process consisting of control,

inspection, and supervision of coaching. Control aims to check

whether the work goes as planned. Inspection is a workplace

inspection to know how the job process is done Supervision is a

coaching, aiming to improve and improve the quality of work.

Supervision is a follow-up of controls and inspections, carried out

based on previously discovered data. Supervision is part of the

supervision, namely coaching to improve and improve the quality of

learning (Suhardan, 2010). While the guidance according to Musanef

(2000), states that guidance is any effort of action that is directly
44

related to the planning, compilation, development, development,

direction, use and control all-one in a useful and effective.

b. Zakat

Zakat is a part of the property with certain conditions, which Allah

Almighty obliges to its owner, to be handed over to who is entitled

to receive it, with certain requirements also (Hafidhuddin, 2002).

c. Training Effectiveness

According to Steers (1980), states that effectiveness is the

capacity of an organization to acquire and utilize valuable resources

as smartly as possible in the pursuit of operational objectives.

Whereas According to Ivancevich (2008) Training is a systematic

process to change the work behavior of a / group of employees in an

effort to improve organizational performance. Training related to the

skills and abilities required for the current job.

The effectiveness of the training in this study is a measure that

can show the success of a productive zakat use program based on the

understanding of the program, on target, improvement of skill and

creativity so that the achievement of goals that can lead to real

change is expected in the program of productive zakat use.

d. Mustahiq Income

Income is any kind of repayment earned in return for or

contribution of a person's contribution to the production process.

Such remuneration may be goods or money given by others for the
45

services provided either in the form of energy or mind for having

dared to bear the risk for the business in running (Gilarso, 2004).

The mustahiq income in which the previous income can not be

sufficient for the necessities of life can be increased so that the basic

needs can be met all and successfully transformed into mustahiq..

Table 4. Summary of Operational Definition and Variable
Measurement
Variables Operational Scale
Supervision and Benefit from supervision and Ordinal
Guidance (𝑋1 ) coaching
Number of Zakat The amount of ZIS received Rasio
received (𝑋2 ) by mustahiq
The length of zakat is The number of years from the Rasio
accepted (𝑋3 ) beginning received zakat
Training Effectiveness Benefit from training Ordinal
( 𝑋4 )
Mustahiq Income (Y) Enterprises Mustahiq income Rasio
per month after getting zakat.

B. Data Analysis Techniques

1. To find out how the system of productive zakat distribution in BAZNAS

Banyumas and prospective zakat productive program hence required

descriptive analysis.

According to Nazir (2003), descriptive method is a method in

examining the status of a group of people, an object, a set of conditions, a

system of thought or a class of events in the present. The purpose of this

descriptive study is to create a description, description, or painting

systematically, factually and accurately about the facts, traits, and

relationships between the phenomena investigated. Meanwhile,

according to Sugiyono (2005) states that the descriptive method is a
46

method used to describe or analyze research results but not used to make

broader conclusions.

2. To analyze the influence of supervision and coaching, the amount of

zakat received mustahiq, the duration of zakat received, the effectiveness

of training have a significant positive effect on mustahiq income, the

researchers use multiple linear regression media.

a. Data Transformation

To raise data from the ordinal scale to the interval scale, use

the Successive Interval Method in a way (Al Rashid, 1994) :

1) Looking for f (frequency) of respondents who provide answers

2) Divide each number on f (frequency) with n (number of

samples) to obtain proportion: Pi = fi / n

3) Sum up P (proportion) sequentially for each respondent so that

the cumulative proportion exits: Pki = PK (I-1) + Pi

4) The cumulative proportion (Pk) is considered to follow the

standard normal distribution and then the value can be

determined for each category.

5) Calculate SV (Scale Value = value of scale) by the formula:

𝐷𝑒𝑛𝑠𝑖𝑡𝑦 𝑎𝑡 𝐿𝑜𝑤𝑒𝑟 𝐿𝑖𝑚𝑖𝑡 − 𝐷𝑒𝑛𝑠𝑖𝑡𝑦 𝑎𝑡 𝑈𝑝𝑝𝑒𝑟 𝐿𝑖𝑚𝑖𝑡
𝑆𝑉 =
𝐴𝑟𝑒𝑎 𝑈𝑛𝑑𝑒𝑟 𝑈𝑝𝑝𝑒𝑟 𝐿𝑖𝑚𝑖𝑡 − 𝐴𝑟𝑒𝑎 𝑈𝑛𝑑𝑒𝑟 𝐿𝑜𝑤𝑒𝑟 𝐿𝑖𝑚𝑖𝑡

6) SV (Scale Value) is the smallest value (largest negative price) is

changed to = 1 (one).
47

b. Multiple Linear Regression Analysis

This analysis examines the effect of two or more independent

variables on a dependent variable. To know the influence of

supervisory and guidance variables, the amount of zakat received,

the length of zakat received, and the effectiveness of training on the

mustahiq income in BAZNAS Banyumas, the model used is multiple

linear regression models and expressed in the equation as follows:

(Ghozali, 2009).

𝑌𝑖 = f ( 𝑋1𝑖, 𝑋2𝑖 , 𝑋3𝑖, 𝑋4𝑖 )

Can be explicitly stated as follows:

𝑌𝑖 = α + 𝛽1 𝑋1𝑖 + 𝛽2 𝑋2𝑖 + 𝛽3 𝑋3𝑖 + 𝛽4 𝑋4𝑖 + e

Information :

𝑌𝑖 = Mustahiq Income (Rp)

α = Constants

𝛽1 𝛽2 𝛽3 𝛽4 = Regression coefficient

𝑋1𝑖 = Supervision and Guidance

𝑋2𝑖 = The Number of Zakat received

𝑋3𝑖 = The length of zakat is accepted

𝑋4𝑖 = Training Effectiveness

Furthermore, to test the level of significance or closeness of the

relation of independent variables to the dependent variable then used

various statistical tests in between:
48

c. Classic Assumption Test

Classic assumption test is a requirement that must be met in

multiple linear regression analysis, there are 4 kinds of classical

assumption test that is:

1) Normality Test

The normality test aims to test whether in the regression model

the intruder or residual variable has a normal distribution or not.

As it is well known that t and f test assume that the residual

values follow the normal distribution. If this assumption is

violated then the statistical test does not apply (Ghozali, 2009).

2) Multicollinearity Test

This analysis aims to test whether in the regression model found

the relationship between independent variables. To test the

presence or absence of multicollinearity in the regression model

is to look at the VIF (variance inflation factor) where

multicollinearity does not occur if the VIF number is lower than

10 and the tolerance value is less than 1 (Ghozali, 2009).

3) Heteroscedasticity Test

This analysis aims to test whether in the regression model there

is a variance inequality of one observation residual to another

observation. If the variance of residual one observation to

another observation remains, it is called Homoscedasticity and if

different is called heteroscedasticity (Ghozali, 2009).
49

4) Autocorrelation Test

The autocorrelation test aims to test whether in the linear

regression model there is a correlation between the confounding

error in period t with the intruder error in period t-1 (previous).

If there is a correlation it is called an autocorrelation problem.

To detect the presence or absence of autocorrelation in the

regression model can be done with Durbin-Watson test (DW

test). It is used for level one autocorrelation and requires

intercept (constant) in the regression model and there is no lag

variable among independent variables (Ghozali, 2009).

The criteria that must be met in the Durbin-Watson test are as

follows:

Table 5. Durbin-Watson Test criterion

𝐻0 Decision If
There is no positive Reject 0 < d < dl
autocorrelation
There is no positive No decision dl ≤ d ≤ du
autocorrelation
No negative correlation Reject 4 – dl < d < 4
No negative correlation No decision 4- du ≤ d ≤ 4 –
dl
There is no positive or Reject Du < d < (4-du)
negative correlation
Source : (Ghozali,2009)
50

d. Statistics test

The function of statistical testing is to answer the hypothesis or

research question or statistical inference. Through statistical tests, we

can prove statistically that hypotheses have been proven empirically

or factually represented by data. The statistical methods help us to

find answers to the research problem and to find out if our research

objectives have been achieved. Testing statistics can be done with:

1) Coefficient of determination (𝑅2 )

The coefficient of determination essentially measures how far

the model's ability to explain variations in the dependent

variable. The coefficient of determination is between 0 and 1.

The small 𝑅2 value means the ability of the independent variable

in explaining the dependent variable provides almost all the

information needed to predict the variation of independent

variables (Ghozali, 2009).

2) F Test

F test is done to know the influence of together independent

variable to dependent variable. The significance level used is

5%, with degrees of freedom df = (n-k-1).

Information :

n = Number of samples

k = Number of variables
51

This test will be done by comparing f arithmetic with f

table with the following conditions:

𝐻0 is accepted and 𝐻1 is rejected if f arithmetic < f table for α =

5%

𝐻0 is rejected and 𝐻1 is accepted if f arithmetic > f table for α =

5%

3) T test

The statistical test t is performed to find out whether the

independent variable itself has an effect on or not significantly

to the dependent variable. The t test can be formulated as

follows (Gudjarati, 2003):

𝑏𝑖
t = 𝑠𝑏𝑖

Information :

bi = Regression coefficient of independent variables

sbi = Standard error of free variable coefficients

t = T count

With degrees of freedom (n-k) and error rate α = 0,05

Hypothesis :

a) 𝐻0 : b1 = 0 Meaning that the independent variable does

not have a significant influence on the

dependent variable.
52

b) 𝐻𝑎 : b1 ≠ 0 Meaning independent variables have a

significant influence on the dependent

variable.

Criteria :

Ho rejected or Ha be accepted if 𝑡ℎ𝑖𝑡𝑢𝑛𝑔 > 𝑡𝑡𝑎𝑏𝑒𝑙 atau – 𝑡ℎ𝑖𝑡𝑢𝑛𝑔< -𝑡𝑡𝑎𝑏𝑒𝑙

Ho accepted or Ha be rejected if 𝑡ℎ𝑖𝑡𝑢𝑛𝑔 ≤ 𝑡𝑡𝑎𝑏𝑒𝑙 atau - 𝑡ℎ𝑖𝑡𝑢𝑛𝑔 ≥ -𝑡𝑡𝑎𝑏𝑒𝑙
IV. RESEARCH RESULT AND DISCUSSION

A. Overview of the Research Object

1. Banyumas District Overview

According to the Central Bureau of Statistics in Banyumas's book

in Figures Year 2013, the geographical location of Banyumas Regency is

one of the cities included in the Province of Central Java with

geographical location 108 ° 39 '17 "- 109 ° 27' 15" east longitude and 7 °

15 ' 05 "- 7 ° 37 '10" south latitude which means being on the southern

hemisphere of the equator. The boundaries of Banyumas regency are in

the north by Mount Slamet, Tegal regency, and Pemalang Regency. In

the south by the Regency of Cilacap. Regency of Cilacap and Regency of

Brebes in the west and Regency of Purbalingga in the east, Regency of

Kebumen and Regency of Banjarnegara in the east.

Banyumas Regency has an area of 132,758 ha divided into low

land and mountains. The mountains consist of part of the Serayu River

valley used for agricultural land and for plantations, then some of the

highlands are used for settlements and yard.

Banyumas regency is located around the Slamet mountains which

has a peak height of 3,400 m above sea level and is still active, therefore

the wealth in Banyumas Regency is still classified as Potential.

Banyumas Regency has a wet tropical climate because it is located in the

equatorial hemisphere. Likewise because it is located on the slopes of the

mountains and away from the surface of the coast or the sea, the
54

influence of the sea breeze is not very visible, but with a lowland that is

balanced with the southern coast of angina almost appears to intersect

between the mountains with valleys with an average pressure of between

1.001 mbs, with Air temperature ranges between 21.4 degrees C -30.9

degrees C.

2. Overview of National Amil Zakat Agency / BAZNAS of Banyumas

Regency

a. Profile of BAZNAS of Banyumas Regency

National Bureau of Amil Zakat Banyumas is one of the

organizations / institutions of zakat management in Banyumas

Regency that has legal, legal and legal power. Established by

Decision of the Director General of Islamic Community Guidance

Ministry of Religious Affairs of the Republic of Indonesia Number:

Dj.Ii/37 of 2015 Concerning Amendment to Decision of Director

General of Islamic Community Guidance Ministry of Religious

Affairs Republic of Indonesia Number: Dj.Ii/568 Year 2014 About

Establishment of Amil Zakat Agency National Regency/City of

Indonesia. And the stewardship period of 2013 until 2015 was

ratified by the Decree of the Regent Number 365 of 2013 dated

April 1, 2013 on the Board of National Bureau of Amil Zakat

Banyumas Period 2013-2015. With this decree all BAZNAS

administrators of Banyumas Regency have the duty and authority to
55

collect and distribute zakat, infak, shodaqah and other funds in

Banyumas Regency.

Zakat, infak, alms and other funds collected in BAZNAS

Banyumas Regency is the mandate of the people who must be

managed both against muzakki and mustahiq all the board always

improve the professionalism of management and service by putting

forward the motto "Do For Ummah, Fast, Precise, As Shari'at". The

existence of BAZNAS Banyumas Regency is from Muslims to

Muslims in Banyumas district and is expected to spread the benefits

and sow grace for the people of Banyumas. The BAZNAS office of

Banyumas Regency is located at Balai Muslimin Building, Mosque

Street number. 9 Purwokerto, Telephone / Fax (0281) 631698, Zip

Code 53115, Website: http://www.baznasbanyumas.or.id, email:

baznasbanyumas@gmail.com.

b. Legal Basis

1) Al-Quran and Hadist.

2) RI Law Number 23 Year 2011 on Zakat Management.

3) Government Regulation of the Republic of Indonesia No. 14 of

2014 on the implementation of Law No. 23 of 2011 on the

management of Zakat.

4) Presidential Instruction (Inpres) No. 3 of 2014 on Optimizing

Zakat Collection in Ministries, State Institutions, State

Commission, Local Government, State-Owned Enterprises and
56

Local Government Enterprises through Amil Zakat Agency

Nasional (BAZNAS).

5) Decision of the Director General of Islamic Community

Guidance of the Ministry of Religious Affairs of the Republic of

Indonesia No. Dj.Ii/37 of 2015 on Amendment to the Decision

of the Director General of Islamic Community Guidance of the

Ministry of Religious Affairs of the Republic of Indonesia

Number Dj.Ii/568 of 2014 on the Establishment of the National

Amil Zakat Agency of the Regency/City of Indonesia Decision

of Banyumas Regent No. 365 Year 2013 About Board of

National Bureau of Amil Zakat Banyumas Period 2013-2015.

6) Regulation of National Amil Zakat Agency Number 3 Year

2014 on Organization and Working Procedure of Provincial

National Amil Zakat Board and Amil Zakat National Board of

Regency / City.

7) Decree of Regent of Banyumas Number 365 Year 2013

concerning Management of Amil Zakat Agency Nasional

Kabupaten Banyumas Year 2013-2015.

c. Vision and Mision

1) Vision

Become a Professional Amil Zakat Body, Trust, Spread

Benefits, Sowing Grace and make mustahiq be muzakki.

2) Mision
57

a) Take an active role in the collection, distribution and

utilization of zakat, infaq, shadaqah and other funds in

accordance with the Act.

b) Providing the best service and guidance to Muzakki and

Mustahiq.

c) Carry out activities with honesty openness of responsibility

and adhere to the provisions of shari'ah.

d) Structure BAZNAS Banyumas District and structure

BAZNAS will be described in Figure 2.

d. Main Tasks

1) Board of Trustees

To provide guidance and guidance to the Implementing

Agency regarding the implementation of the collection,

distribution and utilization of zakat, infaq and shodaqah.

2) Advisory Council

a) Providing consideration to the Implementing Body

whether requested or not in performing the duties of the

organization.

b) Provide legal fatwa that must be executed by the

Implementing Body whether requested or not.

3) The Supervisory Commission

a) Implement supervision and control over the execution of

the tasks of the Implementing Agency.
58

b) To appoint a public accountant to audit the management of

zakat and other funds.

4) Implementing Agency

a) Carry out the task of management of zakat and other

funds.

b) Perform research and development tasks of zakat

management and other funds.

c) Establish and strengthen the Zakat Collection Unit.

e. Partners and Networks

1) UPZ

Zakat Collecting Unit (UPZ) is a collecting organization

of zakat, infaq and shadaqah at the Agency / Institution /

Institution, BUMD, private company and individual level of

Banyumas Regency. Formed by the decree of the Chairman of

the Executing Agency of BAZNAS of Banyumas Regency.

UPZ's task is to collect zakat, infaq, shadaqah to provide

convenience to employees / employees in the UPZ environment

in depositing ZIS.
59

Dewan
Pembina

Dewan Badan Komisi
Pertimbangan Pelaksana Pengawas

Ketua Umum
Ketua I Ketua I
Ketua I
Wakil Ketua Wakil Ketua
Ketua II

Sekretaris I Sekretaris I
Sekretaris II Bendahara I Sekretaris I Sekretaris II
Bendahara II Sekretaris II

Anggota Anggota

Ketua Divisi Ketua Divisi Ketua Divisi Ketua Divisi

Pengumpulan Pendistribusian Pendayagunaan Pengembangan
n

Anggota Anggota Anggota Anggota

Figure 2. Organizational Structure of Amil Zakat National Agency of Banyumas
Regency
Source: BAZNAS 2013 accountability report
60

2) BANK

BAZNAS build partnerships with banks namely Bank

Bukopin, Bank Syariah Mandiri, Bank BRI Syariah appointed to

provide convenience to the servants of God who become

customers of the Bank in the implementation of zakat, infaq or

shadaqah.

3) Organization / Institution

BAZNAS Banyumas Regency is ready to forge

partnerships with organizations / institutions that support

BAZNAS Vision and Mission.

B. Analysis of Productive Zakat Distribution System at Badan Amil Zakat
Nasional / BAZNAS Banyumas Regency
The initial concept of economic empowerment formulated and

implemented by BAZNAS of Banyumas Regency is in the form of revolving

fund loan which is addressed to mustahiq or in its akad named Qodhrul

hassan. Implementation of the concept is still not maximized. Some of the

factors causing such failure are due:

1. Is a new empowerment program implemented.

2. The mustahiq business survey is less accurate.

3. The inability of program beneficiaries in running their business to be

more productive.

The concepts of distributing zakat are productively divided into 4

types of forms, that is:
61

1. The granting of individual business capital aid is a grant of funds to

mustahiq for productive enterprises. Under this standard of procedure,

individual grant aid is directed to small-scale traders, relatively small

capital businesses, and highly skilled and willing people to initiate

productive activities such as trade and other small-scale activities.

2. Vocational Training

a. Livestock Farming and Livestock Feeding, is the economic

empowerment of the poor through productive livestock programs

that are managed in a rolling and sustainable way. Communities will

receive help in the form of livestock for breeding and sustainable

development to create a more independent community. Training is

carried out in groups, so that co-ordination can be executed more

effectively.

The training was given in two forms: training on how to

breed goats and chickens. Goat livestock assistance is given in

groups, where each group consists of 10 members and previous goat

recipients given goat breeding training first. After the training was

completed they were given 11 goats, consisting of 1 male goat and

10 female goats. Each member receives 1 female goat. 1 male goat

to be mated in rotation with the ten female goats belonging to the

members. If you have children, then the first child is old enough to

be separated from the parent, then the first child deposited into

BAZNAS Banyumas regency so that the goat can be redistributed to
62

other mustahiq. When giving birth again, children to 2, 3 and so on

together with the parent become the property of the members

completely.

b. Entrepreneurship Training and Capital Giving

Entrepreneurship skills training is the economic empowerment

of the poor through productive training programs entrepreneurship

that is managed in a systematic, applicative, intensive and

sustainable. The community will be trained given entrepreneurial

skills, potential excavation and business assistance, moral coaching

and character which is the purpose of all of them so that the

community is more empowered economically and independently.

This program is intended for groups of the poor. The group

will be given entrepreneurship skills training to make handicrafts that

have economic value and make various foods. In conducting training

on entrepreneurship skills BAZNAS Banyumas District in

cooperation with relevant stakeholders. After the group participants

finished training, the group was also given capital assistance for the

group's operations to run its business. Capital given in the form of

money and tools and materials needed by the group.

3. Capital Assistance Group

The group's capital aid is channeled to the existing mustahiq group

enterprises, in reality still lacking capital in their business operations.

These conditions make BAZNAS Banyumas provide capital to the group
63

in accordance with existing provisions in the form of money, equipment

and materials needed by the group. Capital is given collectively with the

aim of developing a group business and can absorb labor for the

surrounding area.

4. Assistance Facility and the Pre Means Business, was given to the people

from the group mustahiq who want to trade, but is constrained means to

trade. Assistance provided by BAZNAS of Banyumas Regency in the

form of procurement of facilities and pre-supporting business facilities,

in accordance with applicable terms and conditions.

The basis of productive zakat usage given by BAZNAS of Banyumas

Regency is Law number 23 Year 2011 regarding Zakat Management

regarding the distribution, utilization and reporting of zakat contained in

Article 25, Article 26, Article 27, Article 28, and Article 29. While the

requirements and procedures for the utilization of zakat collection results are

regulated based on Decree of the Minister of Religious Affairs Number 373

Year 2003 About the Implementation of Law Number 38 Year 1999 About

Zakat Management Article 28 and Article 29.

1. The utilization of the zakat collection result for mustahiq is done based

on the following requirements:

a. Enter in the category of asnaf that is fakir, poor, amil, muallaf, riqab,

gharim, sabilillah and ibn sabil;

b. The utilization of zakat collection is given by giving priority to the

people economically unable to fulfill the basic needs of the
64

household.

c. The utilization of zakat collection is given by prioritizing mustahiq

in their respective territories.

2. The Utilization of productive zakat is evolving, required requirements as

follows:

a. Entry into the category of the poor and the needy;

b. Have a business type or business plan;

c. Have a high willingness to entrepreneurship;

d. There are real, profitable businesses;

e. Received a written statement of the Advisory Council.

3. After fulfilling these requirements, the procedure for utilizing the results

of zakat collection for productive enterprises is stipulated as follows:

a. Conduct feasibility study;

b. Setting the type of productive enterprise;

c. Guidance and counseling;

d. Monitoring, controlling and supervision;

e. Conduct evaluation and report

Zakat collection results are then utilized primarily for productive

efforts after meeting the above requirements and procedures. As for the

requirements for productive business applications for mustahiq, as

stipulated by BAZNAS of Banyumas Regency that is :
65

Table 6. Types of Use of productive zakat funds and their requirements
Type distribution Terms
Business Capital 1. Application letter signed by the applicant (Contains the
(Grant) type of business and plan for the use of funds).
2. Recommendation from village head / urban village and
mosque ta'mir.
3. Willing to survey.
4. Willing to receive coaching and mentoring.
5. Copy of identity of applicant (KTP / KK).
Business capital 1. Application letter signed by the applicant (Contains the
(Loan / coins type of business and plan for the use of funds).
rotate) 2. Recommendation from village head / urban village and
mosque ta'mir.
3. Copy of business license (for those who own)
4. Willing to survey.
5. Willing to receive coaching and mentoring.
6. Fill out the agreement form.
7. Copy of identity of applicant (KTP / KK).
Capital Group 1. Application letter signed by the applicant (Contains the
Small business type of business and plan for the use of funds).
(grant / rotate) 2. Recommendation from village head / urban village and
mosque ta'mir
3. Copy of business license (for those who own)
4. Willing to be survey.
5. Willing to receive coaching and mentoring
6. Copy of identity of applicant (KTP / KK).
Facilities 1. a letter of application signed by the applicant (containing
Infrastructure the type of business and plan for the use of funds).
(Grants) 2. recommendation from village head / village head and
mosque ta'mir.
3. copy of business license (for those who have)
4. willing to survey.
5. willing to accept coaching and mentoring.
6. copy of applicant's identity (KTP / KK).

C. Data Analysis and Discussion

1. General Description of Respondents

This research is about people who receive zakat productive either

zakat infak or shodaqoh from BAZNAS Banyumas Regency. To Obtain

information about respondents, below will be presented data on gender,
66

age, education, occupation and the number of family dependents. The

description of respondents by sex can be seen in table 7 as follows.

Table 7. Total of respondents by sex in the community who receive
productive zakat either zakat, infak or shodaqoh from
BAZNAS Banyumas Regency
No Gender Total Percentage
(person) (%)
1 Man 36 46,15
2 Woman 42 53,85
Total 78 100,00
Resource : Primary data is processed

Based on table 7 can be seen the gender of most respondents are

women that is equal to 53.85 percent, because of BAZNAS wants for

housewives can also do creativity work to remain productive and also

produce, to help her husband's income.

Description of respondents by training can be seen in table 8 as

follows

Table 8. Total of respondents by age in the community receiving zakat
productive either zakat, infak or shodaqoh from BAZNAS
Banyumas Regency
No Age Total Percentage
(person) (%)
1 ≤ 30 8 10,26
2 31 - 50 56 71,79
3 > 50 1 17,95
Total 78 100,00
Resource : Primary data is processed

Age is one of the factors that affect the productivity of one's work.

A person can work more maximally in a productive age. In table 8 it can

be seen that most of the respondents studied aged 30-50 years that is

equal to 71.79 percent, where age is still at the productive age to work.
67

For the respondents aged <30 years as much as 10.26 percent and for

respondents aged> 50 as much as 17.95 percent.

Description of respondents by training can be seen in table 9 as

follows.

Table 9. Number of respondents according to the education of the
people who receive the productive zakat either zakat, infak or
shodaqoh from BAZNAS Banyumas Regency
No Education Total (person) Percentage (%)
1 Elementary School 19 24,36
2 Junior High School 25 32,05
3 Senior High School 31 39,74
4 University 3 3,85
Total 78 100,00
Resource : Primary data is processed

Based on table 9 it can be seen that most of the respondents studied

at the level of high school education. In table 3 most of the respondents

have the level of education up to high school level is 39.74 percent.

While respondents who have level of education up to college level only

as many as 3 people or 3.85 percent. Respondents who have level of

education up to elementary and junior high school respectively as much

as 19 and 25 or equal to 24,36 percent and 32,05 percent from all

respondents.

Description of respondents by job can be seen in table 10 as

follows.
68

Table 10. Number of respondents according to job in the community
receiving zakat productive either zakat, infak or shodaqoh
from BAZNAS Banyumas Regency
No Job Total (person) Percentage (%)
1 Housewife 23 29,49
2 Civil servant 6 7,69
(teacher/employee)
3 Entrepreneur 1 1,28
4 Merchants 6 7,69
5 Labor 42 53,85
Total 78 100,00
Resource : Primary data is processed

Based on table 10 can be known recipients of productive zakat /

mustahiq are the workers and housewives. This shows that productive

zakat is distributed to poor people because the income is not sufficient

for all the family's life needs, while for housewife who participate in

study religion group is empowered to help earn her husband income.

Thus BAZNAS Banyumas provide productive zakat so that the mustahiq

can meet the needs of their family needs and can pay zakat and infak.

The description of respondents by the number of family dependents can

be seen in table 11 as follows

Table 11. Number of respondents according to the number of
dependents on the community who receives productive zakat
either zakat, infak or shodaqoh from BAZNAS Banyumas
Regency
No The number of Total (person) Percentage (%)
dependents
1 1 1 1,28
2 2 5 6,41
3 3 13 16,67
4 4 36 46,15
5 5 17 21,79
6 6 6 7,69
Total 78 100,00
Resource : Primary data is processed
69

Based on table 11 it can be seen that the number of family

dependents borne by the respondents who researched the most there are 4

people consisting of husband and wife and 2 children, that is equal to

46.15 percent

2. Classic Assumption Test

The classical assumption test is performed to determine whether

the estimation model has met the criteria of econometrics, in the sense

that there is no serious deviation from the assumptions that must be met

in the Ordinary Least Square (OLS).

a. Normality test

Normality test aims to test the normality of the data

distribution of the dependent variable and independent variables. A

good regression model is one that has a normal or near-normal

distribution of data. The method used is Kolmogorov Smirnov

(Suliyanto, 2011). If the significance value of the normality test>

0,05 then it can be said normal distributed data, and if the

significance value of normality test ≤ 0.05 then it can be said the

data is not abnormal distribution. Result of normality test (appendix

3) is known significance value equal to 0,852. The value of

significance is greater than 0.05, so it can mean the distribution of

data used is normal. Thus the data obtained in this study can be

directly used for multiple linear regression analysis.
70

b. Multicollinearity test

Multicollinearity test aims to test the correlation between

independent variables (independent). Multicollinearity test results

can be seen in table 12 as follows.

Table 12. Multicollinearity test result
Variable VIF
Supervision and guidance 1,297
The Number of zakat received 1,374
The length of zakat is accepted 1,559
Training Effectiveness 1,752

From table 12 it can be seen that the VIF value of Supervision

and guidance variables, the number of zakat received, the length of

zakat received, and training is less than 10, which can be concluded

statistically there is no multicollinearity between the independent

variables.

c. Autocorrelation test

This research uses autocorrelation test by looking from Durbin

Watson (DW) test result. The result of regression showed the DW

value of 1.57. This value lies between 1.52 and 1.74 (located

between dL and dU) so that in this study the regression model is in

the gray area autocorrelation statistically and can be said that the

data is exposed or free from autocorrelation problem. Image exposed

or free can be seen in Figure 3 as follows :
71

Denied
Denied grey grey
0
H0
𝐻0

There is no
Autocorrelation

0 d1 du 4-du 4
4-d1
1
1,57
1,52 1,74 2,26 2,48

Figure 3. Autocorrelation test

d. Heteroscedasticity test

To investigate the presence of heteroscedasticity can be done

by Glejser test (Suliyanto, 2011). The result of heteroscedasticity test

can be seen in table 13.

Table 13. Heteroscedasticity test result
Variable t P. value
Supervision and guidance 1.196 0.236
The Number of zakat received -1.188 0.239
The length of zakat is accepted 0.991 0.325
Training Effectiveness 0.818 0.416

From table 13 it can be concluded that the value of t arithmetic

for the supervisory and guidance variables, the number of zakat

received, the length of zakat received, and training the probability of

error is greater than the alpha value (α = 0.05), which means there is

no statistically heteroscedasticity In the research model used.
72

3. Regression Analysis

Regression analysis is used to calculate the influence of supervision

and guidance, the number of zakat received, the length of zakat received,

and training effectiveness on income mustahiq. The results of the

analysis can be seen in Table 14..

Table 14. The result of regression analysis (the influence of supervision
and guidance, the number of zakat received, the length of zakat
is accepted, and training effectiveness on the Mustahiq
Income)
Variable Regression t count P Value
coefficient
Constants 9,094
Supervision and guidance (𝑋1 ) 0,430 5,581 0,000
The Number of zakat received (𝑋2 ) 0,211 3,864 0,000
The length of zakat is accepted (𝑋3 ) 0,440 4,228 0,000
Training effectiveness (𝑋4 ) 0,204 2,139 0,036
Adjusted 0,710 N = 78
F count 48,230 DW = 1,57

From table 14 above can be formed the following equation:

Ŷ = 9,094+0,430X1+0,211X2+0.440X3+0,204X4

The value of regression coefficient of supervision and guidance

variables of 0.430. The value of the regression coefficient is positive

which means there is a positive influence between supervision and

guidance with mustahiq income, or the better supervision and guidance

provided by BAZNAS, the higher the income will be accepted.

The value of regression coefficient variable the number of zakat

received is 0,211. The value of regression coefficient is positive which

means there is a positive influence between the number of zakat received
73

to income, or the more the number of zakat received, expected mustahiq

income also higher.

The value of the regression coefficient of the variable length of

zakat received for 0.440. The value of positive regression coefficient,

which means there is a positive influence between the length of zakat

received with income, or the longer the number of zakat received taken,

it will increase mustahiq income.

The value of regression coefficient of training effectiveness

variables of 0.204. The value of the positive regression coefficient which

means there is an effect between training with income, or the more often

the training incenetity of the training, the higher the income received.

From the regression equation obtained coefficient of

determination adjusted by 0.710. This means that the variation in change

of income mustahiq equal to 71 percent influenced by variations of

changes of supervision and guidance variables, the number of zakat

received, the length of zakat received, and training effectiveness, while

29 percent influenced other variables that are not examined.

a. F test

To test the effect simultaneously between supervision and

guidance variables, the number of zakat received, the length of zakat

received, and training effectiveness on mustahiq income used F test.

From the calculation of F test obtained F count equal to 48.230.

Using a confidence level of 95 percent (α = 0.05) and degrees of
74

freedom (df1 = 4) (df2 = 73) obtained F table of 2.4971. So F

arithmetic (48.230)> F table (2.4971), this means there is a

significant influence of variables supervision and guidance variables,

the number of zakat received, the length of zakat received, and the

effectiveness of the training simultaneously to the mustahiq income.

Image of acceptance and rejection of F test can be seen in figure 4 as

follows.

Denied region H0
Accepted
region H0

0 F tabel= 2,4971 F hitung= 48,230

Figure 4. The test curve F

b. Test T

Using a confidence level of 95 percent (α = 0.05) and degrees

of freedom ((n - k - 1) = 73) obtained t table of 1.666.

1) Variable Supervision and Guidance (𝑋1 )

Based on the results of the calculations performed t

calculate the supervision and guidance variable (t𝑋1 ) of 5.581

with a significance value of 0.000. This shows that there is a
75

positive and significant influence between supervisors and

guidance on raising mustahiq income.

2) Variable The Number of zakat received (𝑋2 )

Based on the calculation results obtained value t calculate

variable the number of zakat received (t𝑋2 ) of 3.894 and the

value of significance sebsear 0,000. This shows there is a

positive and significant influence between the the number of

zakat received and mustahiq income

3) Variable The length of zakat received (𝑋3 )

The calculation results obtained value t calculate variable

length of acceptable zakat (t𝑋3 ) of 4.228 with a significance

value of 0.000. This shows that there is a positive and significant

influence between the length of zakat received and mustahiq

income.

4) Variable The effectiveness of training (𝑋4 )

The results showed the value of t calculate the training

variable (t𝑋4 ) of 2.139 with a significance value of 0.000. This

shows that there is a positive and significant influence between

the effectiveness of training with mustahiq income.

4. Economic Analysis

a. Supervision and guidance have a positive effect on the increase in

mustahiq income. This shows that the level of supervision and

guidance is improved so that the mustahiq will be better able to
76

develop and succeed to develop their business, in order to increase

the mustahiq income. Thus will reduce the failure of productive

zakat empowerment program. However, according to field research,

the supervision and guidance given by BAZNAS Banyumas has not

been maximized, due to the lack of human resources from BAZNAS

to focus on doing this regularly. It is suggested BAZNAS to add

manpower to enter the division of productive zakat empowerment.

so the first hypothesis is accepted. This result is in accordance with

research conducted Nadiya Analisa (2015) which states that

supervision and coaching have a positive and significant impact on

mustahiq income.

b. The number of zakat received has a positive effect on mustahiq

income. Because with the increase in the number of zakat received

mustahiq then allow mustahiq increase sales volume so that income

will increase. In the field, this research is correct as it is, if the

BAZNAS adds more business capital to mustahiq, then it mustahiq

can develop again for his business. Such as buying production

equipment or increasing the amount of sales volume. The existence

of such influence indicates the greater the zakat received, Then the

greater the increase in income of the people who earn productive

zakat, so that the second hypothesis accepted. This result is in

accordance with research conducted by Mila Sartika (2008) and
77

Nadiya Analisa (2015) which states the number of zakat received

positively significant effect on the increase of mustahiq income.

c. The length of zakat received has a significant positive effect on the

mustahiq income. The existence of this influence indicates the longer

the society receives the zakat, the greater the increase in income of

the people who earn productive zakat, so the third hypothesis is

accepted. Because if the received zakat is managed continuously

within a certain period will increase the mustahiq income, plus for

the recipient of productive zakat in the form of livestock, it will take

time to be seen the results. In fact the field is true what it is, in the

management of livestock takes months or years to continue breeding

goats or chickens, the longer the zakat is accepted the better the

development if it can be well managed

d. The effectiveness of the training has a positive and significant

influence on the mustahiq income. The existence of these influences

indicates the more often given the training the more knowledge the

recipient community receives productive zakat from BAZNAS, Then

the greater the increase in income of the people who earn productive

zakat, so the fourth hypothesis accepted. This result is in accordance

with research conducted by Haikal Luthfi (2015) who stated that

business training has a positive effect on mustahiq income raising.
78

D. Prospect of Productive zakat in Banyumas Regency

BAZNAS Prospect of productive zakat in Banyumas Regency expects

the support from the university in the form of creative business training that is

able to give real contribution and as the driving force for the progress of the

business of receiving productive zakat. Whether in the form of extension

activities of business tips from the upstream to downstream process as well as

regular coaching activities. Not only provide ideas but also the skills to

process and produce a product with quality that can compete, has its own

characteristics and advantages of similar products. Also provide guidance,

direction and help in opening a business network in marketing their products

so that pave the way for the product is widely known and sold well.

So far the community markets its food products to eligible schools

and BAZNAS facilitates them with tables, chairs and shop windows as well

as a clean and environmentally friendly place so that the market share of

schoolchildren can get healthy and quality snacks. But there are still few

schools eligible for distribution.

Some other productive zakat programs have the specifications of

prospective recipients of productive zakat and market share that need to be

considered to reduce the risk of failure in business. Among them like chicken

livestock business program intended for widows and elderly people who are

not in the productive age, Then there is a facility loan program in the form of

wheelbarrows for food business traders such as toast and rice uduk on the

streets strategic places such as in place of young people. With the borrow
79

system used during the business and the cart will be taken back when the

business stopped to be loaned back to the community in need. Supervision of

this program has not been done regularly but still monitored as long as the

wagon users keep running their business. If one day looks not sell it will be

asked again about the continuation of his business and the constraints faced

so that solutions can be found and given the right tips and motivation so they

can sell again.

Table. 15 Total of Receipts and Distributions ZIS 2013-2016.

Total of Receipts and Distributions ZIS 2013-2016
8000000

7000000 6803439

6000000
6632124
5000000
4082756
4000000

3000000 2176314 3519383
1391846
2000000
1945282
1000000 1317692

0
2013 2014 2015 2016

Total of Receipts ZIS Distribution

Source : BAZNAS 2013-2016 accountability report

Table 15 explains that the number of ZIS receipts each year always

increases and in 2016 it has a very significant increase above from its linear

line. Therefore, the potential of ZIS that can be collected in Banyumas

Regency is very much, it can be improved so that the distribution that can be
80

utilized to improve the welfare or the mustahiq empowerment program can be

improved so that poverty in Banyumas regency decreases.

In 2017, BAZNAS has planned to empower people with disabilities in

handicraft making business. The first phase is planned to have 10 members

for the manufacture of mats or patterned footwear. We also have a business

network that will accommodate and assist in the marketing of ready-to-sell

products. The problem that often developed is when people who have been

trained and equipped in the entrepreneurship process but still weak in

distributing and marketing the product so it is needed to support the

sustainability of the business program. This information results from the

interview with Mr. Apri as the field of productive zakat empowerment.
V. CONCLUSIONS AND IMPLICATIONS

A. Conclusion

4. BAZNAS Banyumas in the use of productive zakat funds is done through

the division of utilization of zakat. The system of distributing productive

zakat is poured into several programs forming four types of productive

zakat usage: 1) Provision of individual venture capital assistance, 2)

Vocational training, 3) Group venture capital assistance, 4) Assistance of

facilities and pre-business facilities, to Get one of these types of

programs mustahiq must submit a letter of application and meet the

requirements first.

5. Based on the results of research and data analysis obtained results,

supervision and guidance, the number of zakat received mustahiq, the

length of zakat received, and the effectiveness of training has a

significant positive impact on income mustahiq which is managed by

BAZNAS Banyumas. This indicates that supervision and guidance, the

number of zakat received mustahiq, the length of zakat received, and the

effectiveness of training has an important role in increasing the income

earned by the mustahiq. If supervision and guidance are improved then it

will be more controlled in managing zakat or in micro small medium

enterprises.

6. In the future prospects BAZNAS Banyumas has planned to empower

people with disabilities (disabled) in handicraft manufacturing business.

The first phase is planned to have 10 members for the manufacture of
82

mats or patterned footwear. To overcome the problems when people who

have been trained and equipped with skills in entrepreneurship but still

weak in distributing and marketing the product. Thus the BAZNAS has

also acquired a business network which will accommodate and assist in

the marketing of ready-to-sell products

B. Implications

1. BAZNAS Banyumas in the management of the distribution of productive

zakat funds should be able to better manage it and be more selective in

distributing zakat productive funds to mustahiq, because there are in

some places that zakat funds already distributed, but can not develop at

all.

2. BAZNAS Banyumas in improving supervision and guidance should add

its human resources, because the managing of productive zakat funds is

now very lacking, in order to succeed the plan to transform muzakki to

mustahiq. Thus BAZNAS must work proportionally, by adding

professional Human resource and dividing tasks according to their

function.

3. BAZNAS in realizing the prospect in the plan should be able to work

harder and more in cooperation with stakeholders that can support the

success of the vision and mission BAZNAS Banyumas.
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LAMPIRAN 1
KUESIONER PENELITIAN

PENGARUH PENGGUNAAN DANA ZIS (ZAKAT,INFAK,SHADQOH)
TERHADAP PENDAPATAN MUSTAHIK

Assalamu ‘ alaikum Wr , Wb .

Dalam rangka menunjang kegiatan penelitian yang akan saya lakukan
untuk meraih gelar Sarjana Program Strata-1 Fakultas Ekonomi dan Bisnis
Jurusan Ilmu Ekonomi Studi Pembangunan Universitas Jendral Soedirman
(UNSOED) Purwokerto, saya sangat mengharapkan Bapak/Ibu/Saudara/saudari
bersedia meluangkan waktu untuk memberikan pendapat mengenai pengaruh
penggunaan dana zis (zakat,infak,shadqoh) terhadap pendapatan mustahik di
Banyumas melalui kuesioner yang telah disediakan.

Bapak/Ibu/Saudara/Saudari kami harapkan bisa memberikan informasi
yang sebenarnya secara jujur sesuai dengan kenyataan yang ada (kerahasiaan
identitas dan jawaban Bapak/Ibu/Saudara/ Saudari saya jamin sepenuhnya),
sehingga dapat memberikan sumbangan yang berarti pada penelitian ini.

Atas bantuan dan kerjasama yang telah Bapak/Ibu/Saudara/saudari
berikan, kami mengucapkan banyak terima kasih.

Wassalamu’alaikum Wr. Wb.

Hormat Saya,

Muhammad Fadhlansyah
88

I. INDENTITAS RESPONDEN
Profil responden/ informan

Nama : ..................................................................................................................

Jenis kelamin : .....................................................................................................

Usia : ..............................................................................................................

Agama : ..............................................................................................................

Pendidikan terakhir : A. SD/MI B. SMP/MTS

C. SMA/SMK/MA D. Tidak sekolah
Pekerjaan suami/istri : A. PNS/BUMN B. Pegawai swasta

C. Wiraswasta D. tidak bekerja

E. lainnya ………

Jumlah tanggungan keluarga : ..............................................................................

Pendapatan perbulan sebelum mendapat bantuan zakat produktif: .....................

Jumlah zakat yang diterima : ................................................................................

Berapa kali mendapatkan dana zakat produktif : .................................................

Kapan terakhir mendapatkan dana zakat produktif: .............................................

Lamanya mengikuti pelatihan : A. < 6 bulan B. 7 bulan - 1 tahun

C. 1 – 1,5 tahun D. > 2 tahun

Pendapatan setelah mendapatkan zakat produktif atau pelatihan : ......................
89

II. KUESIONER
Cara menjawab pertanyaan dibawah ini adalah dengan memberikan tanda
benar (√ ) pada kotak jawaban yang merupakan pendapat anda.
KETERANGAN :

SS =Sangat Setuju Skor =5

S =Setuju Skor =4

N =Netral Skor =3

KS =Kurang Setuju Skor =2

TS =Tidak Setuju Skor =1

ALTERNATIF JAWABAN
No PERTANYAAN SS S N TS STS
A. PENGAWASAN DAN PEMBINAAN
1 BAZNAS Banyumas sering mengunjungi saya untuk memantau
perkembangan usaha saya.
2 Dengan adanya pengawasan, saya merasa menjadi lebih disiplin dalam
mengikuti pelatihan.
3 Saya menyadari bahwa BAZNAS mengawasi penggunaan dana zakat
yang diberikan.
4 BAZNAS Banyumas memberikan bimbingan dan nasihat dalam usaha
dengan baik.
5 Dengan adanya pembinaan, saya diarahkan untuk melakukan hal yang
bermanfaat.
B. EFEKTIVITAS PELATIHAN
6 Pemandu dalam program pelatihan menyampaikan ilmunya dengan
baik sehingga mudah dimengerti oleh peserta.
7 Menurut saya, cara yang digunakan dalam program pelatihan ini
sangat membantu saya untuk cepat belajar.
90

8 Waktu yang digunakan untuk pelatihan sangat kondusif dan tidak
mengganggu kegiatan lain.
9 Biaya yang dikeluarkan untuk kegiatan pelatihan tidak memberatkan
saya karena ditanggung sepenuhnya oleh BAZNAS.
10 Menurut saya, program pelatihan ini dapat meningkatkan keterampilan
dan kreatifitas saya.

Saran –saran untuk BAZNAS Banyumas : ...............................................................

...................................................................................................................................

...................................................................................................................................

...................................................................................................................................

...................................................................................................................................

...................................................................................................................................
91

Frequencies

Gender
Frequency Percent Valid Percent Cumulative
Percent
Male 36 46,15 46,15 46,15
Valid Female 42 53,85 53,85 100,00
Total 78 100,00 100,00

Age
Frequency Percent Valid Cumulative
Percent Percent
<= 30 tahun 8 10,26 10,26 10,26
31 - 50 tahun 56 71,79 71,79 82,05
Valid
> 50 tahun 14 17,95 17,95 100,00
Total 78 100,00 100,00

Education
Frequency Percent Valid Cumulative
Percent Percent
Elementary 19 24,36 24,36 24,36
Junior high school 25 32,05 32,05 56,41
Senior high
Valid 31 39,74 39,74 96,15
school
University 3 3,85 3,85 100,00
Total 78 100,00 100,00

Job
Frequency Percent Valid Cumulative
Percent Percent
Housewife 23 29,49 29,49 29,49
Civil servant
6 7,69 7,69 37,18
(teacher/employee)
Valid entrepreneur 1 1,28 1,28 38,46
Merchants 6 7,69 7,69 46,15
Labor 42 53,85 53,85 100,00
Total 78 100,00 100,00
92

Number of family dependents
Frequency Percent Valid Percent Cumulative
Percent
1.00 1 1,28 1,28 1,28
2.00 5 6,41 6,41 7,69
3.00 13 16,67 16,67 24,36
Valid 4.00 36 46,15 46,15 70,51
5.00 17 21,79 21,79 92,31
6.00 6 7,69 7,69 100,00
Total 78 100,00 100,00
93

Normality test

One-Sample Kolmogorov-Smirnov Test
Standardized Residual
N 78
Mean ,000
Normal Parametersa,b
Std. Deviation ,974
Absolute ,069
Most Extreme Differences Positive ,057
Negative -,069
Kolmogorov-Smirnov Z ,609
Asymp. Sig. (2-tailed) ,852
a. Test distribution is Normal.
b. Calculated from data.

Multicollinearity test

Coefficientsa
Model Collinearity Statistics
Tolerance VIF
Supervision and guidance ,771 1,297
The Number of zakat received ,728 1,374
1
The length of zakat is accepted ,642 1,559
Training Effectiveness ,571 1,752
a. Dependent Variable: Mustahiq income

Test autocorrelation

Model Summaryb

Model R R Square Adjusted R Std. Error of the Durbin-Watson
Square Estimate

1 .852a .725 .710 .17874 1.575

a. Predictors: (Constant), supervision and guidance, the number of zakat
received, the length of zakat is accepted, training effectiveness
b. Dependent Variable: Mustahiq income
94

Test heteroscedasticity
Coefficientsa
Model Unstandardized Standardized t Sig.
Coefficients Coefficients
B Std. Error Beta
(Constant) .376 .394 .955 .343
Supervision and guidance .053 .045 .153 1.196 .236
The Number of zakat received -.037 .031 -.157 -1.188 .239
1
The length of zakat is
.060 .060 .139 .991 .325
accepted
Training Effectiveness .045 .055 .122 .818 .416
a. Dependent Variable: RES
95

Regression

Variables Entered/Removeda
Model Variables Entered Variables Method
Removed
supervision and guidance, the number of
1 zakat received, the length of zakat is . Enter
accepted, training effectivenessb
a. Dependent Variable: Mustahiq income
b. All requested variables entered.

Model Summary
Model R R Square Adjusted R Std. Error of the
Square Estimate
1 .852a .725 .710 .17874
a. Predictors: (Constant), supervision and guidance, the number of
zakat received, the length of zakat is accepted, training effectiveness

ANOVAa
Model Sum of df Mean F Sig.
Squares Square
Regression 6.163 4 1.541 48.230 .000b
1 Residual 2.332 73 .032
Total 8.496 77
a. Dependent Variable: mustahiq income
b. Predictors: (Constant), supervision and guidance, the number of zakat received,
the length of zakat is accepted, training effectiveness

Coefficientsa
Model Unstandardized Standardized t Sig.
Coefficients Coefficients
B Std. Error Beta
(Constant) 9.094 .682 13.340 .000
Supervision and guidance .430 .077 .390 5.581 .000
1 The number of zakat received .211 .054 .280 3.894 .000
The length of zakat is accepted .440 .104 .324 4.228 .000
Training effectiveness .204 .095 .174 2.139 .036
a. Dependent Variable: Pendapatan Mustahiq