Main Article Content

Sismanto Sismanto Iva Chandraningtyas Sri Andriani Achmad Miftachul Huda


This article presents a conceptual model for optimizing the absorption of zakat funds in BAZNAS. Islamic culture is an important study in the conceptual framework that will be discussed in this article, in which this culture will involve culture in each target area. The main objective of optimizing the absorption of zakat funds is, of course, to improve the protection of the socio-economic conditions of the poor. This article uses a literature study approach by collecting data from the relevant scientific literature. Results: This article identifies the right method to optimize the absorption of zakat funds in Baznas. This optimization becomes very important considering that zakat can function as a solution for the socio-economic welfare of the wider community. Conclusion and suggestions: The conceptual model in this article includes the variable of Islamic culture as the main predictor of the ideas that have been built. The discussion strengthens the researcher's argument for using a cultural approach to optimizing the absorption of zakat funds in the regions. This article presents a conceptual model that can be a consideration for Basnaz in optimizing zakat funds and being useful for further empirical research in the scope of optimizing zakat funds. This article only presents a conceptual framework. Therefore the researcher does not include empirical validation of the ideas the researcher has built. That is why further research is needed to validate the conceptual model presented in this article. The discussion strengthens the researcher's argument for using a cultural approach to optimizing the absorption of zakat funds in the regions.

Article Details

How to Cite
SISMANTO, Sismanto et al. ISLAMIC CULTURE MODEL AS THE MAIN PREDICTOR OF OPTIMIZING ZAKAT FUND MANAGEMENT. Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 8, n. 1, p. 77-88, sep. 2022. ISSN 2541-3333. Available at: <>. Date accessed: 31 mar. 2023.


Abd Rahman Fasih. (2007). Pre-Requisites For Effective Integration Of Zakah Into Mainstream Islamic Financial System In Malaysia. Islamic Economic Studies, 14(1/2).

Abdelmawla, M. A. (2014). The impacts of zakat and knowledge on poverty alleviation in Sudan: An empirical investigation (1990-2009). Journal of Economic Cooperation and Development, 35(4), 61–84.

AbuBakar, N., & AbdulRahman, A. (2007). A Comparative Study of Zakah and Modern Taxation. Journal of King Abdulaziz University-Islamic Economics, 20(1).

Ahmad, M., Dziegielewski, S. F., Tariq, I., & Bhutta, A. Z. (2017). Zakat as a Social Safety Net: Assessing its Perception in a Less-Developed Rural District in Pakistan. Journal of Social Service Research, 43(3), 369–380.

Ahmad, S., Wahid, H., & Mohamad, A. (2006). Penswastaan institusi zakat dan kesannya terhadap pembayaran secara formal di Malaysia. International Journal of Management Studies (IJMS), 13(2).

Amalia, E. (2019). Good governance for Zakat institutions in Indonesia: A confirmatory factor analysis. Pertanika Journal of Social Sciences and Humanities, 27(3), 1815–1827.

Amilahaq, F., Wijayanti, P., Mohd Nasir, N. E., & Ahmad, S. (2021). Digital platform of zakat management organization for young adults in indonesia. In Advances in Intelligent Systems and Computing: Vol. 1194 AISC (pp. 454–462).

Andiani, K., Hafidhuddin, D., Beik, I. S., & Ali, K. M. (2018). Strategy of BAZNAS and Laku Pandai For Collecting and Distributing Zakah in Indonesia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 10(2).

Andriani, S., Sismanto, & Djalaluddin, A. (2021). Performance measurement based on spiritual culture in excellent service (study at the regional office of the directorate general of taxes in East java). Journal of the Australasian Tax Teachers Association, 16(1), 129–169.

Anuar Muhammad. (2008). Perception of Academicians Toward Zakat Administration Particularly Zakat Distribution: The Case of Selangor and Kelantan. INTERNATIONAL ISLAMIC UNIVERSITY MALAYSIA.

Baligh, H. H. (1994). Components of Culture: Nature, Interconnections, and Relevance to the Decisions on the Organization Structure. Management Science, 40(1), 14–27.

Baligh, H. H. (1998). The fit between the organization structure and its cultural setting: Aspects of Islamic cultures. International Business Review, 7(1), 39–49.

Bin-Nashwan, S. A. (2021). Toward diffusion of e-Zakat initiatives amid the COVID-19 crisis and beyond. Foresight, ahead-of-p(ahead-of-print).

Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Sarea, A. (2020). Zakah compliance in Muslim countries: an economic and socio-psychological perspective. Journal of Financial Reporting and Accounting, 19(3), 392–411.

Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Viswanathan, K. K. (2020). A socio-economic model of Zakah compliance. International Journal of Sociology and Social Policy, 40(3–4), 304–320.

Binti Mohd Shazilli, H. M. S., Sa’adon, N. I., Ibrahim, R., Rahim, M. A., & Ambali, A. R. (2012). Good governance in zakat distribution: Perceptions of zakat recipients at Kota Tinggi, Johor. ISBEIA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications, 619–624.

Bouanani, M., & Belhadj, B. (2019). Zakat and Poverty Alleviation in Tunisia Using the Fuzzy Approach. Journal of Quantitative Economics, 17(2), 421–432.

Buang, A. H. (2000). Pengurusan Zakat: Satu Analisis Dari Perspektif al-Quran dan al-Sunnah. Jurnal Syariah, 8(2).

Chapra, M. U. (2008). Can Islamic Finance Help Minimise the Severity. Islam and Civilisation Renewal: The Global Financial Crisis, 25, 226–245.

Clark, G. (2014). Pakistan’s zakat system: A policy model for developing countries as a means of redistributing income to the elderly poor. In Issues in Global Aging (Vol. 20, Issue 3, pp. 47–75).

Creswell, J. W. (2007). Qualitative inquiry & resrcsign: Choosing among five approaches. In Sage Publications.

Djaghballou, C.-E., Djaghballou, M., Larbani, M., & Mohamad, A. (2018). Efficiency and productivity performance of zakat funds in Algeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 474–494.

Faisol Ibrahim, M. (2014). Sistem Pengurusan Zakat di Malaysia: Analisis Strategi Penyebaran Maklumat Menerusi Laman Sesawang. Jurnal Pengurusan, 42, 119–130.

Farah Mastura Noor Azman, & Zainol Bidin. (2015). Factors influencing zakat compliance behavior on saving. International Journal of Business and Social Research, 05(01), 118–128.

Farooq, M. O., Meer, F., & Iqbal, B. (2019). Inequality, concentration of wealth and ownership structure of Islamic banks: Some pertinent issues. International Journal of Ethics and Systems, 35(3), 444–465.

Gudykunst, W.B. and Ting-Toomey, S. (1988). Culture and Interpersonal Communication. Sage, Newbury Park, CA.

Hadi, R., Sochimin, & Basit, A. (2021). Sharia strategic economic model on digital zakat technology in Indonesia. Economic Annals-XXI, 187(1–2), 82–89.

Hafidhuddin, D. (2006). Zakat dalam Perekonomian Modern. Jakarta: Gema Insani.

Hairunnizam, W., Sanep, A., & Radiah, A. K. (2009). Pengagihan zakat oleh institusi zakat kepada lapan asnaf: Kajian di Malaysia. Seminar Kebangsaan Ekonomi Islam 2008/09 Pada 10-11 Februari 2009 Di APIUM.

Hakim, R., Sawarjuwono, T., & Djalaluddin, A. (2019). Proposing the value of amanah as the foundation of zakah organizational culture. Opcion, 35(Special Issue 21), 20–36.

Heikal, M., Khaddafi, M., & Falahuddin. (2014). The Intention to Pay Zakat Commercial: An Application of Revised Theory of Planned Behavior. Journal of Economics and Behavioral Studies, 6(9), 727–734.

Hofstede, G. (1983). THE CULTURALRELATIVITY OF ORGANIZATIONAL PRACTICESAND THEORIES. Journal of International Business Studies, 75–89.

Hofstede, G. (1991). Culture and Organizations: Software of the Mind. McGraw-Hill, London.

Homburg, C., & Pflesser, C. (2000). A multiple-layer model of market-oriented organizational culture: Measurement issues and performance outcomes. Journal of Marketing Research, 37(4), 449–462.

Hudaefi, F. A., & Beik, I. S. (2020). Digital zakāh campaign in time of Covid-19 pandemic in Indonesia: a netnographic study. Journal of Islamic Marketing, 12(3), 498–517.

Jermsittiparsert, K., & Sommanawat, K. (2019). The contributions of strategic Zakat in supply chain and profitability of the National Zakat Agency: A case study from National Zakat Agency Indonesia. Humanities and Social Sciences Reviews, 7(2), 471–478.

Johari, F., Mohd Ali, A. F., Ab Aziz, M. R., & Ahmad, N. (2014). The importance of zakat distribution and urban-rural poverty incidence among Muallaf (new convert). Asian Social Science, 10(21), 42–53.

Kailani, N., & Slama, M. (2020). Accelerating Islamic charities in Indonesia: zakat, sedekah and the immediacy of social media. South East Asia Research, 28(1), 70–86.

Khan, M. (1995). An overview of the financial system of Islam (pp. 77–87). Essays in Islamic Economics, The Islamic Foundation.

Komite Nasional Keuangan Syariah. (2018). Masterplan Ekonomi Syariah Indonesia 2019-2024. Kementerian Perencanaan Pembangunan Nasional/ Badan Perencanaan Pembangunan Nasional, 1–443. Eksyar_Preview.pdf.

Kuran, T. (2020). Zakat: Islam’s missed opportunity to limit predatory taxation. Public Choice, 182(3–4), 395–416.

Kusriyah, S. (2020). Government policy in achieving community welfare through the effectiveness of management of Zakat in Indonesia. Journal of Critical Reviews, 7(5), 157–165.

Md. Idris, K., & Ayob, A. (2002). Peranan sikap dalam gelagat kepatuhan zakat pendapatan gaji. Analisis, 9(1&2).

Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis, A Methods Sourcebook (3th ed.). California: SAGE Publications, Inc.

Mohd Ali, A. F., Rashid, Z. A., Johari, F., & Muhammad, M. R. (2015). The effectiveness of Zakat in reducing poverty incident: An analysis in Kelantan, Malaysia. Asian Social Science, 11(21), 355–367.

Ninglasari, S. Y., & Muhammad, M. (2021). Zakat Digitalization: Effectiveness of Zakat Management in the Covid-19 Pandemic Era. Journal of Islamic Economic Laws, 4(1).

Nor, M. A. ., H, W., & M.G.M, N. (2004). Kesedaran membayar zakat pendapatan di kalangan kakitangan profesional Universiti Kebangsaan Malaysia. Islamiyyat : Jurnal Antarabangsa Pengajian Islam; International Journal of Islamic Studies, 26.

Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2), 498–510.

Raies, A. (2020). Islamic versus Conventional Fiscal policy: The effect of zakat on education and employment. Academic Journal of Interdisciplinary Studies, 9(1), 27–33.

Razak, S. H. A. (2020). Zakat and waqf as instrument of Islamic wealth in poverty alleviation and redistribution: Case of Malaysia. International Journal of Sociology and Social Policy, 40(3–4), 249–266.

Rini, R., Fatimah, F., & Purwanti, A. (2020). Zakat and poverty: An Indonesian experience. International Journal of Innovation, Creativity and Change, 10(11), 759–770.

Rohim, A. N. (2019). Optimalisasi penghimpunan zakat melalui digital fundraising. Al-Balagh: Jurnal Dakwah Dan Komunikasi, 4(1), 59–90.

Saad, R. A. J., & Farouk, A. U. (2019). A comprehensive review of barriers to a functional Zakat system in Nigeria: What needs to be done? International Journal of Ethics and Systems, 35(1), 24–42.

Samad, A., Gardner, N., & Cook, B. (2005). Islamic Banking and Finance in Theory and Practice: The Experience of Malaysia and Bahrain. The American Journal of Islamic Social Sciences, 22(2).

Santoso, I. R. (2019). Strategy for Optimizing Zakat Digitalization in Alleviation Poverty in the Era of Industrial Revolution 4.0. Ikonomika, 4(1), 35–52.

Schaeublin, E. (2019). Islam in face-to-face interaction: direct zakat giving in Nablus (Palestine). Contemporary Levant, 4(2), 122–140.

Schein, E. H. (2010). Organisation culture and Leadership (3rd Edition). John Wiley & Sons, 458.

Shirazi, N. S., & Bin Amin, M. F. (2009). Poverty elimination through potential zakat collection in the OIC-member countries: Revisited. Pakistan Development Review, 48(4), 739–753.

Sismanto. (2021a). Islam dan Relasi Agama-Agama dalam Perspektif Hadis dan Implementasinya di Lembaga Pendidikan. AL QUDS: Jurnal Studi Alquran Dan Hadis, 5(2), 559–586.

Sismanto. (2021b). The Halal Industry in Jurisprudence Islamic Law Perspective. At Tawazun, 9(1), 34–40.

Sismanto, Bakri, M., & Huda, A. M. (2022). Implementation of Multicultural Islamic Education Values. International Conference on Madrasah Reform 2021 (ICMR 2021), 323–330.

Sohag, K., Mahmud, K. T., Alam, F., & Samargandi, N. (2015). Can Zakat System Alleviate Rural Poverty in Bangladesh? A Propensity Score Matching Approach. Journal of Poverty, 19(3), 261–277.

Sukmana, H. T., Muslimin, J. M., Firmansyah, A. F., & Oh, L. K. (2021). Building the Knowledge Graph for Zakat (KGZ) in Indonesian Language. ASM Science Journal, 16, 1–10.

Wahab, N. A., & Rahim Abdul Rahman, A. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research, 2(1), 43–62.

Wahid, H. (2009). Pengagihan zakat oleh institusi zakat di Malaysia: mengapa masyarakat Islam tidak berpuas hati? Jurnal Syariah, 17(1).

Wahyuni-TD, I. S., Haron, H., & Fernando, Y. (2021). The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14(4), 692–712.

Widiastuti, T., Mawardi, I., Robani, A., & Rusydiana, A. S. (2018). Optimization of Zakat fund management in regional Zakat institution. Humanities and Social Sciences Reviews, 6(2), 133–139.

Zakaria, M., Yusoff, M. S. A., & Sanusi, Z. (2019). Governance and efficiency of Zakah distributions based on the dire necessities of Maqasid Al-Syariah. International Journal of Financial Research, 10(5), 191–203.

Zakaria, N., & Abdul-Talib, A. N. (2010). Applying Islamic market-oriented cultural model to sensitize strategies towards global customers, competitors, and environment. Journal of Islamic Marketing, 1(1).