Comparative Study of The Empowerment of Zakat BAZNAS Indonesia and PPZ Malaysia

Abstract

This article discusses the “Comparative Study of Zakat Empowerment between Indonesian Baznas and PPZ Malaysia. This is a discussion related to the empowerment of zakat where zakat is one of the pillars of Islam that must be fulfilled by Muslims in the world who have material abilities or wealth. So the obligation of zakat is not confined by space and is universal, it is only possible that the management of zakat itself by each zakat amil institution in each Islamic or non-Islamic country has a different style. Maybe there is one Islamic country where the empowerment of zakat is better than other Islamic countries. It is these differences that are very interesting to be studied by the author himself who conducts research, namely a comparative study between Indonesia and Malaysia, which are still in the same Malay family. The author conducts research using descriptive qualitative analysis research methodology, meaning that the author collects existing data and then describes and analyzes it comprehensively. The research conducted by the author uses two research objects, namely literature review and field study. In field studies, the authors use data collection techniques with documentation techniques and website-based informatics techniques of the two institutions. Then, the data is analyzed by comparative analysis only. The results of the study show that the zakat empowerment that has been and is being carried out by the two zakat institutions is truly professional, accountable, and trustworthy both in collecting zakat from muzakki or in disbursing mustahik by giving directly and indirectly (through various programs- existing programs). Although there are a few shortcomings of the two zakat institutions. If PPZ is still not detailed in the financial statements, especially in the number of zakat funds that have been distributed to zakat mustahik. Meanwhile, Baznas is related to the lack of zakat counters in various parts of the country, especially in villages so that Baznas has not yet touched on zakat on agriculture, fisheries, plantations, forestry, and mining.