Zakat distribution plays a crucial role in poverty alleviation and income inequality reduction in
Indonesia. Studies have shown that production-based zakat programs are more effective than
consumption-based ones in improving the material and spiritual conditions of beneficiaries
(Ayuniyyah et al., 2017). However, the effectiveness of zakat management faces challenges, with
regulations not fully implemented in practice and zakat management institutions having no
significant effect on distribution efficiency (Kamaludin Yusup et al., 2021). The distribution of zakat
should align with Islamic law and formal regulations, targeting eight eligible groups (Hambari et al.,
2020). To address issues in zakat distribution, BAZNAS employs various strategies, including active
community participation, adapting to community needs, and balancing consumptive and productive
forms of zakat (Alama Harahap, 2022). Despite these efforts, zakat distribution in Indonesia still faces
both internal and external problems that require further attention and improvement.
Zakat distribution in Indonesia faces several challenges, including a lack of standardization in
determining recipient priorities, insufficient database management, and overlap with government
programs (Afriadi & Sanrego, 2016). Integration of zakat management between government and
private institutions is a key issue, leading to distribution gaps between regions (Hidayatullah &
Priantina, 2018). Internal problems include inadequate human resources and coordinator capacity,
while external issues involve insufficient information technology and management standards
(Hidayatullah & Priantina, 2018). Proposed solutions include establishing a comprehensive recipient
database, enhancing cooperation between zakat organizations and government entities (Afriadi &
Sanrego, 2016), and implementing a Geographical Information System for improved statistical
analysis and distribution (Lubis et al., 2011). BAZNAS has adopted proactive approaches, including
tailoring distribution to community needs during COVID-19 and balancing consumptive and
productive forms of zakat (Harahap, 2022). Addressing these challenges could optimize zakat's
potential for poverty alleviation and improving access to education and health services.
Zakat distribution priorities in Malaysia focus on poverty alleviation, with the hardcore poor and poor
receiving top priority, followed by wayfarers (Zubir Azhar et al., 2023). However, some states
prioritize fi sabilillah recipients, raising concerns about the impact on other groups (Rusni Hassan &
Nur I'ffah Muhammad Nasir, 2016). Key challenges in zakat distribution include the lack of
standardized mustahik prioritization, insufficient mustahiq databases, and overlap with government
programs (Fiqih Afriadi & Yulizar D. Sanrego, 2016). To address these issues, establishing
comprehensive mustahiq databases and improving coordination between zakat organizations and
government institutions are recommended. Effective zakat distribution is measured by achieving
goals, accurately targeting recipients, and empowering mustahiq to become muzakki (Masrul Efendi
Umar Harahap, 2021). Additionally, investing zakat funds to generate returns for distribution to the
needy is considered a priority for maximizing impact.
Zakat distribution faces several challenges in effectively reaching beneficiaries and maximizing
impact. Studies have identified issues such as limited human resources, budget constraints, and lack
of continuous assistance in productive zakat programs (Handayani et al., 2024). To address these
challenges, innovative approaches are being explored. A blockchain-based platform has been
proposed to enhance transparency, accountability, and efficiency in zakat collection and distribution,
particularly in non-Islamic countries (Khan, 2023). In Indonesia, two main distribution approaches
have been identified: consumptive disbursement and productive utilization, with different
organizations focusing on different approaches (Kasri, 2018). To improve zakat distribution,
recommendations include enhancing mentoring for productive programs (Handayani et al., 2024),
leveraging technology for transparency and cost reduction (Khan, 2023), and increasing outreach
through online platforms and education of stakeholders (Kasri, 2018). These strategies aim to
maximize the impact of zakat in addressing socio-economic inequalities and promoting social justice.
Evaluating the distribution of zakat is crucial for ensuring its effectiveness in alleviating poverty and
enhancing societal welfare (Suraya Murcitaningrum & Muhammad Machsun, 2024). Research trends
in zakat focus on its implementation in poverty alleviation, compliance, and fund distribution (Risna
Putri Apriliyah & Bayu Arifianto, 2022). Effective zakat management requires monitoring and
evaluation, emphasizing financial transparency and accountability to build trust among zakat payers
(Abd. Kadir Arno & Mujahidin Mujahidin, 2024). Assessing the efficiency of zakat distribution is
essential for zakat institutions, as inefficiencies can lead to public dissatisfaction and reduced zakat
collection (Pg Mohd Faezul Fikri Ag Omar, 2019). To improve zakat management, it is necessary to
evaluate and adjust distribution methods according to Islamic principles, adopt professional
management systems, and utilize information technology for greater social impact (Suraya
Murcitaningrum & Muhammad Machsun, 2024).
Recent studies have explored various aspects of zakat distribution evaluation. The Zakat Village
Index, comprising economic, health, education, social, and da'wah dimensions, has been used to
assess zakat distribution feasibility in specific communities (R. Saleh et al., 2019). Bibliometric
analysis has identified three dominant research sub-themes: zakat implementation for poverty
alleviation, zakat compliance, and zakat fund distribution (Risna Putri Apriliyah & Bayu Arifianto,
2022). The effectiveness of zakat distribution can be measured using the allocation-to-collection ratio
(ACR), with one study reporting a highly effective 94% ACR for Baznas Bandung City (Efri
Syamsul Bahri et al., 2023). However, evaluating the impact of productive zakat distribution on
mustahik welfare has shown mixed results, with institutional effectiveness not always translating to
improved outcomes for recipients, particularly during challenging times like the COVID-19 pandemic
(Atika Suri, 2021). These findings highlight the complexity of evaluating zakat distribution and the
need for comprehensive assessment approaches.
Recent studies have explored various methods to evaluate zakat distribution. Data Envelopment
Analysis (DEA) has been used to assess the efficiency of zakat distribution during the COVID-19
pandemic, revealing a mean efficiency of 70% (Yosi Maytesa & Mega Ilhamiwati, 2021). Another
study employed mixed methods to analyze zakat distribution in Selangor, identifying twelve
distribution methods and fifteen forms of aid for converts (Shaharuddin et al., 2017). A bibliometric
analysis and systematic literature review highlighted three dominant research themes: zakat
implementation for poverty alleviation, zakat compliance, and zakat fund distribution (Apriliyah &
Arifianto, 2022). Additionally, the Zakat Village Index has been utilized to assess the feasibility of
zakat distribution in specific communities, considering economic, health, education, social, and
da'wah dimensions (Saleh et al., 2019). These diverse approaches contribute to a comprehensive
understanding of zakat distribution evaluation methods and their implications for policy and practice.
akat distribution in Indonesia faces several challenges, including internal and external issues. Internal
problems include lack of human resources, coordination, and commitment among zakat operators
(Hidayatullah & Priantina, 2018). External challenges involve insufficient IT development,
standardization, and technical regulations (Hidayatullah & Priantina, 2018). The distribution gap
between economic centers and remote areas is a significant concern (Hidayatullah & Priantina,
2018). To address these issues, proposed solutions include capacity building, education, and setting
management standards (Hidayatullah & Priantina, 2018). Huda (2014) suggests accommodating
existing institutions, enhancing synergy, and standardizing zakat officials. Cholidi & Zuraidah
(2018) propose new distribution patterns, including zakat pick-up and not moving zakat. Despite
increasing zakat collection, its impact on poverty reduction remains limited (Cholidi & Zuraidah,
2018). Harahap (2022) emphasizes the importance of addressing both internal and external
problems to improve zakat distribution in Indonesia.
