Studia Economica : Jurnal Ekonomi Islam Volume 11.
Edisi 2.
Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
: 2303-2618 journal homepage: http://jurnal.
id/index.
php/studiaeconomica The Sustainability Index of Zakat Amil Institution in Managing Zakat.
Infak, and Alms Funds Zulfirman Hasibuan1*.
Pancawati Hardiningsih2 Program Pendidikan Akuntan.
Universitas Stikubank Semarang1,2 Main AuthorAos E-Mail Address / *Correspondent Author: m.
zulfirman0027@mhs.
*Correspondence: m.
zulfirman0027@mhs.
id* | Submission Received : 16-07-2025.
Revised : 18-08-2025.
Accepted : 20-08-2025.
Published : 30-12-2025 Abstract The purpose of this study is to examine the sustainability of zakat institutions in managing zakat, infaq, and alms.
This study employed a quantitative method, distributing Respondents were selected from ten zakat management institutions.
The data analysis technique used was a composite index comprising five dimensions and sixteen indicators, covering the following dimensions: Governance and Institutions.
Fundraising.
Distribution and Impact.
Finance and Efficiency, and Social and Environmental Dimensions.
The results of the study indicate that, zakat institutions have a sustainable status in managing zakat and alms.
However, several key dimensions need to be focused on to encourage sustainability in zakat fund management, particularly about financing issues.
In addition, social and environmental issues also need to be a concern for each institution in its support of sustainable development.
Further discussion is required to strengthen regulations and governance within zakat institutions.
This is to enhance the role of zakat institutions in improving community welfare.
In addition, zakat institutions need to develop potential in the fields of digitalisation and technological This is to facilitate the fundraising system for institutional sustainability.
support the achievement of the SDGs, zakat institutions also need to develop distribution models that are impactful and sustainable.
Keywords: Alms.
Index.
Infak.
Institution.
Zakat
INTRODUCTION
Indonesia is committed to implementing the Sustainable Development Goals (SDG.
In the management of zakat, infaq, and sedekah, this context is evident from several points in the SDGs, namely the eradication of poverty, the ending of hunger, decent work and economic growth, and good health and well-being (Thacker et al.
, 2.
Zakat, infaq, and sedekah have a positive impact on IndonesiaAos economic growth (Badriyah & Munandar, 2.
Additionally.
ZIS has a positive impact on community welfare (Sakti & Fahrullah, 2.
For example.
LAZISNUAos management of ZIS funds can have a positive impact on changes in community welfare (Munawaroh, 2.
Zakat, infaq, and sedekah funds in Indonesia have great potential if collected.
The potential is IDR 327 trillion per year.
In 2023.
ZIS fund collection increased by 43.
from IDR 22.
48 trillion to IDR 32.
32 trillion.
Meanwhile, the condition of the second semester of 2024 was recorded at IDR 26.
13 trillion.
By the end of the first quarter of 2025, the collected ZIS funds amounted to IDR 41 trillion (Amin, 2.
A 2023 The Author.
Published by Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara.
This is an open access article under the CC BY-NC license .
ttp://creativecommons.
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0/).
Studia Economica : Jurnal Ekonomi Islam Volume 11.
Edisi 2.
Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
: 2303-2618 journal homepage: http://jurnal.
id/index.
php/studiaeconomica The success of implementing zakat, infaq, and alms funds depends on their effective Zakat institutions managed by the government are much more effective and efficient than private institutions (Ryandono et al.
, 2.
This can be seen from the level of trust among muzaki .
akat giver.
, which is highly dependent on the transparency of financial reports, governance, and program reporting (Ascarya & Yumanita, 2.
addition, the long-term success of this initiative also requires monitoring and evaluation to assess its real impact on the mustahik (Muwardi et al.
, 2.
Collaboration between zakat institutions and the government, distributing corporate CSR, and embracing NGOs can also increase the scope and success in distributing these funds (Hudaefi et al.
, 2.
However, many zakat fund management institutions experience obstacles in their operational processes.
Many zakat institutions still rely on volunteers or human resources with limited managerial skills, especially in the regions (Kurnia & Makhtum, 2.
This highlights the importance of more structured and Sharia-based zakat management by enhancing human resource competencies, promoting Islamic culture, and utilizing appropriate technology (Embun et al.
, 2.
Therefore, it is essential to implement a robust training program to equip employees with the necessary skills (Badrudin & Deviyantoro, 2.
In addition, the distribution of these funds that are not on target is considered a failure of the ZIS institution.
The distribution of zakat is sometimes still consumptive rather than productive, and the distribution is not based on the latest poverty data.
The effect is an increase in poverty rates and hinders fundamental community inclusion (Rasyid & Hannase, 2.
Previous research has been conducted by Yunita & Al-Ayubi .
the collection and distribution of ZISWAF funds have fulfilled the principles of maqasid sharia .
ustice, benefit, sustainabilit.
Social and educational programs are implemented accountably and contribute to community empowerment.
Other research focuses on funding for school construction and scholarships for underprivileged students, as well as the distribution of emergency assistance and local agricultural training programs.
In addition, free health services and education on the importance of nutrition (Mansyur & Malik, 2.
Based on the above, the researcher aims to determine the level of operation of zakat institutions in managing zakat funds.
This can encourage evaluation and monitoring of zakat institutions in increasing professionalism in managing institutions and gaining trust from the muzaki LITERATURE REVIEW Definition and Legal Basis of ZIS The word zakat itself is derived from the words "al-barakat," meaning blessing.
"alnamaw," meaning growth and development.
"ath-thahir," signifying purity.
and "ashshalhu," meaning goodness or peace.
Law No.
23 of 2011 states that zakat is a form of wealth that must be distributed by a Muslim or a business entity to those entitled to receive it, according to Islamic law.
According to PSAK 109 (IAI, 2.
, infaq refers to the expenditure of wealth by the owner to achieve physical and spiritual well-being for oneself or others.
Infaq can be defined as spending or using wealth for good purposes.
Meanwhile, sadaqah is a gift that is not regulated by cadres, does not require a nisab .
inimum threshol.
or a full year .
, or other requirements like zakat.
Almsgiving is not obligatory, except in A 2023 The Author.
Published by Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara.
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Studia Economica : Jurnal Ekonomi Islam Volume 11.
Edisi 2.
Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
: 2303-2618 journal homepage: http://jurnal.
id/index.
php/studiaeconomica circumstances such as an epidemic or famine, in which those who are able are obligated to spend assets other than zakat to assist those in need.
The management of zakat, infaq, and alms requires zakat administrators to submit periodic financial reports to the community, zakat payers, and the relevant government This is stipulated in Article 24 of Law No.
23 of 2011.
Furthermore.
Article 3 states that the purpose of zakat management is to improve the effectiveness and efficiency of zakat management services and to enhance the benefits of zakat.
This law directly encourages Zakat Amil Institutions (LAZ) to have transparent financial recording and reporting systems, which aligns with the objectives of PSAK 109.
The Minister of Religious Affairs Regulation is a more technical derivative of the aforementioned law and government regulation.
The PMA regulates the technical governance of zakat institutions in more detail, covering aspects such as establishment, management, collection, distribution, utilisation, and reporting.
PMA No.
31/2019
partially replaces PMA No.
52/2014 to update procedures for emphasising the use of information technology and digital reporting systems, and regulates standard formats for reporting zakat, infaq, and alms funds.
In addition.
LAZs are required to submit periodic financial reports to BAZNAS.
PMA No.
5/2019 focuses on the procedures for distributing and utilising zakat funds, requiring the recording and documentation of evidence of LAZs are also encouraged to record distribution realisation in a structured manner, according to standards.
Meanwhile.
PMA No.
5/2016 provides more detailed regulations for the processes and technical operational standards of LAZs.
This MUI fatwa clarifies the Sharia principles that LAZ must uphold.
It also provides practical guidelines for the collection, management, distribution, and reporting of zakat.
This MUI fatwa is not administrative in nature, such as a law, presidential decree, or government regulation.
Instead, it is normative and principled, directing LAZ to manage zakat by Islamic law.
Furthermore, the MUI fatwa provides guidelines on permissible and impermissible activities, who is entitled to receive zakat benefits, distribution proportions, and other related matters.
The MUI fatwa also requires a clear separation between zakat, infaq, and sadaqah funds.
Meanwhile.
PSAK 109 serves as a technical tool to ensure LAZ implements the fatwa in a measurable and auditable manner.
This law improves previous provisions and regulates zakat, infaq, and alms paid through the National Zakat Agency (BAZNAS).
Zakat Amil Institutions (LAZ) established/recognized by the government, may be deducted from the taxpayer's gross income, so that zakat payers receive fiscal benefits .
ower taxe.
, encouraging compliance by zakat payers in distributing zakat through official LAZ.
Law No.
7 of 2021 requires LAZ to be managed professionally, accountably, and officially registered, so that zakat payers can claim tax deductions.
Meanwhile.
PSAK 109 is a technical standard that facilitates the fulfilment of fiscal and Sharia reporting requirements METHOD This study utilizes primary data, which was collected by distributing questionnaires to respondents.
The characteristics of the selected respondents are Zakat Amil Institutions that operate activities involving the collection and distribution of zakat, infak, and alms from muzaki.
Meanwhile, the data analysis technique used is the composite index The composite index method is a quantitative instrument that facilitates communication between public policy and stakeholders by simplifying the complexity of A 2023 The Author.
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Studia Economica : Jurnal Ekonomi Islam Volume 11.
Edisi 2.
Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
: 2303-2618 journal homepage: http://jurnal.
id/index.
php/studiaeconomica various dimensions into a single summary value.
The stage of the composite index are:
1 Indicator selection In this study, there are six dimensions and 16 selected indicators Table 1 Dimensions and Indicators of Index Assessment Weight Dimensions Indicators Resources Sharia SOP Documents.
Sharia Compliance Audit Reports.
DSN-MUI Certification.
Regulatory Regulation Compliance Reports Transparency Annual Report, audited Financial Statements.
Accountability publication on official V1.
Governance Human Data on the number.
Institutions qualifications and training .
of human resources.
HR reports, personnel data Information Information System Technology Documentation, and Systems application usage reports.
Growth and Annual Collection of ZIS BAZNAS data, internal Diversification Donor V2.
of Donor recapitulation of donor Fundraising Sources .
ndividuals, .
servants, etc.
Muzaki Results Loyalty muzaki transactions Distribution Financial Ratio .
istribution vs.
V3.
Empowerment Program Distribution Program and Impact Innovation program implementation .
I10 Impact Monev Report .
onitoring Monitoring and evaluatio.
, impact A 2023 The Author.
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Studia Economica : Jurnal Ekonomi Islam Volume 11.
Edisi 2.
Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
: 2303-2618 journal homepage: http://jurnal.
id/index.
php/studiaeconomica Dimensions I11 V4.
Finance and Efficiency .
V5.
Social and Environmental .
Indicators Resources Evaluation Operational cost efficiency study, baseline & endline Annual expenditure recap Financial statements, nonZIS institutional efforts .
f an.
Complete statements, balance sheets, financial ratios Programme matrix to the SDGs Beneficiary data, mustahik mustahik survey results CSR documentation, reports on renewable energy I12 Financing Independence I13 Liquidity and Solvency I14 SDGs Ae based Included Contribution I16 Weight Source: Primary data processed .
2 Data Normalisation To ensure that each indicator falls within the value range of 0-1, the normalization process involves dividing the maximum value in each dimension, resulting in a maximum value of 1 for each indicator.
3 Weight assessment Weighting of values as follows:
Tabel 2 Weight Assessment Dimensions Grade Reason Good governance is the primary foundation for the sustainability of an institution.
Sharia compliance, transparency, human resource V1.
capacity, and information systems significantly Governance influence the trust of muzaki and mustahik, ensuring that the institutionAos operations are Institutions conducted in accordance with regulations and Sharia values.
Because it is the basis of public The core function of the zakat institution is to V2.
Fundrising collect zakat, infak, and alms funds.
Without A 2023 The Author.
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Studia Economica : Jurnal Ekonomi Islam Volume 11.
Edisi 2.
Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
: 2303-2618 journal homepage: http://jurnal.
id/index.
php/studiaeconomica Dimensions V3.
Distribution and Impact V4.
Finance and efficiency V5.
Social and Environmental Grade Reason optimal collection, the institution cannot implement the distribution program.
Although very important, fund collection still depends on governance and public trust, so its weight is slightly below that of governance.
This is the primary objective of zakat institutions: to channel funds effectively and provide tangible benefits to the mustahik and the broader community.
Because the success of the institution is most visible from the social impact and success of the program, its weight is the greatest.
This emphasizes that zakat institutions not only AucollectAy but also must Audistribute in a targeted and impactful mannerAy.
Operational cost efficiency, financing independence, and liquidity and solvency support the institutionAos sustainability.
However, this dimension is more of an enabler that ensures the institution remains healthy and able to run the program.
Its weight is lower than the core dimensions .
overnance and Contribution to SDGs, inclusion of marginalized mustahik, and environmental issues are critical additional advantages in the context of modern sustainability.
Although increasingly relevant, their nature remains primarily one of differentiation and reputation strengthening, so their weight is relatively the Source: Primary data processed .
4 Composite score calculation The calculation of the composite score is based on the value of each indicator on the completed questionnaire.
So, the cumulative assessment of the composite score is as ycyc.
ycyeO = Oc.
cyeO U ye.
/yea Ket:
I = indicator to-i n = the sum of indicator to-n m = total of wight dimensions A 2023 The Author.
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Studia Economica : Jurnal Ekonomi Islam Volume 11.
Edisi 2.
Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
: 2303-2618 journal homepage: http://jurnal.
id/index.
php/studiaeconomica OcyeyeO=ya.
cyeO U ycyea ) ycyc.
ycycyeA = yeo Ket:
IK.
LAZ = Sustainability of Zakat Amil Intitution Index V = dimensions from i to n X = total of dimentions 5 Composite score interpretation After the composite score calculation is obtained, the score will be entered into the sustainability category classification as in Table 3 below:
Tabel 3 Category Classification in Composite Index IKLAZ Score Category Explaination Optimal performance and wide 80 Ae 1.
High sustainability Good performance, improvements 60 Ae 0.
Moderate sustainability in some aspects Average performance, needs 40 Ae 0.
Low sustainability significant improvement < 0.
Severe sustainability High risk to sustainability Source: (Fauzi, 2.
RESULTS AND DISCUSSION The Zakat Collection Institution plays a significant role in increasing the collection of zakat, infak, and sedekah (ZIS).
As an official institution recognized by the government and society, this institution functions not only as a fund collector but also as a professional and trusted planner of collection strategies.
Thanks to the existence of the institution, the zakat collection process becomes more structured, transparent, and accountable, thus fostering the trust of the muzaki.
Innovation in zakat campaign programs, the utilization of digital technology, and personal approaches to prospective donors are also important factors that have contributed to the growth of ZIS funds every year.
Thus, the existence of the Zakat Collection Institution is not only as a distributor, but also as the primary driver of community awareness and optimal participation in paying zakat.
Governance and institutions Governance refers to the systems, structures, and processes that an institution uses to direct, manage, and oversee all its organizational activities.
Its primary purpose is to ensure that the institution operates professionally, accountably, transparently, and in accordance with Sharia principles.
Table 4 Governance and Institutions Indeks Institutions Total Average 1 LAZ Rabbani 2 BAZNAS
3 LAZISKU KB PII
4 LAZISMU ASAHAN
5 LAZ SOLO PEDULI
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Studia Economica : Jurnal Ekonomi Islam Volume 11.
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Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
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id/index.
php/studiaeconomica Institutions Total Average 6 LAZISMU BINJAI
7 LAZISKU SUMUT
8 LAZ AZKA CENTER
9 LAZNAS MPAQ BIAS
10 LAZNAS YATIM MANDIRI
Source: Primary data processed .
Table 4 shows that each zakat collection institution has effectively implemented governance and institutions.
The results of the study show that the ten institutions that were respondents are categorized as sustainable in terms of governance and institutions.
It needs to be emphasized again that a good governance and institutional system can increase the trust of muzaki in zakat management.
This is in line with research by Jamali et al.
, .
which shows that systematic ZIS distribution governance, including identification of mustahik, distributors, implementation, and monitoring and evaluation, has increased the welfare of mustahik
LAZNAS YATIM MANDIRI
LAZNAS MPAQ BIAS
LAZ AZKA CENTER
LAZISKU SUMUT
LAZISMU BINJAI
LAZ SOLOPEDULI
LAZISMU ASAHAN
LAZISKU KB PII
BAZNAS
LAZ Rabbani 0,75 0,75 0,65 Figure 1 LAZ Governance and Institutional Index Diagram Figure 1 shows that the National Zakat Agency has a high value compared to other zakat institutions.
This is because BAZNAS, as a central institution, has been able to implement good governance and effective institutions.
Other zakat institutions should observe how BAZNAS manages institutional governance to gain the trust of muzaki, which they have achieved so far.
Fundraising Fundraising is a strategic activity carried out by the Zakat Amil Institution (ZAKAT) to collect ZIS funds from muzakki .
akat giver.
and other donors, including individuals and corporations, to be distributed to the mustahik by Sharia provisions.
The goal is to increase the potential for collecting zakat, infak, and sedekah.
In addition, it makes it easier for Muzaki to fulfill their obligations and social charity.
The results of the study show that each zakat amil institution has made maximum efforts in collecting zakat.
This can be seen in Table 5 below:
Table 5 Sustainability of fundrising index Institutions LAZ Rabbani BAZNAS Total Average A 2023 The Author.
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Studia Economica : Jurnal Ekonomi Islam Volume 11.
Edisi 2.
Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
: 2303-2618 journal homepage: http://jurnal.
id/index.
php/studiaeconomica Institutions LAZISKU KB PII
LAZISMU ASAHAN
LAZ SOLOPEDULI
LAZISMU BINJAI
LAZISKU SUMUT
LAZ AZKA CENTER
LAZNAS MPAQ BIAS
LAZNAS YATIM MANDIRI
Total Average Source: Primary data processed .
Table 5 shows that there are zakat institutions that are quite sustainable and This is due to the small potential for collecting zakat, infaq, and alms.
the other hand, the obstacle faced is that zakat institutions only rely on muzaki personally and have not expanded to utilize the potential of muzaki from institutions.
This has an impact on institutional operations.
This aligns with the research of Kasri & Putri .
which suggests that a traditional fundraising strategy, combined with a partnership approach to collecting zakat and a community-oriented approach to communicating zakat, is necessary.
LAZNAS YATIM MANDIRI
LAZNAS MPAQ BIAS
LAZ AZKA CENTER
LAZISKU SUMUT
LAZISMU BINJAI
LAZ SOLOPEDULI
LAZISMU ASAHAN
LAZISKU KB PII
BAZNAS
LAZ Rabbani 0,7315 0,665 0,7315 0,1995 0,7315 0,798 0,8645 0,4655 0,798 0,8645 Figure 2 ZIS Fund Collection Index Diagram by LAZ Figure 2 shows that two zakat institutions fall into the very sustainable category, namely Lazismu Asahan and LAZ Rabbani.
This is evident from the institutionAos expanding fundraising efforts.
Not only expecting from Muzaki personally, but also working with other institutions, agencies, and sectors.
Thus, the potential for zakat collection carried out by these institutions increases.
On the other hand.
LAZISKU SUMUT and LAZISKU KB PII are institutions that only expect the potential for collecting funds from individual muzaki.
Distributions and Impact Distribution of Funds and Impact is one of the core functions in the management of zakat, infaq, and sedekah (ZIS) run by the Zakat Amil Institution (LAZ).
This process is not only about distributing the collected funds, but also about ensuring that the distribution is carried out by Sharia principles and regulatory provisions, such as Law No.
23 of 2011 and the Sharia accounting guidelines.
PSAK 109.
LAZ distributes ZIS funds to beneficiaries through structured programs, including economic empowerment.
A 2023 The Author.
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Studia Economica : Jurnal Ekonomi Islam Volume 11.
Edisi 2.
Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
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id/index.
php/studiaeconomica education, health, and humanitarian assistance, aimed at improving their welfare and Effective and impactful fund distribution also supports the achievement of the Sustainable Development Goals (SDG.
, including poverty reduction, educational improvement, and job creation for marginalized groups.
Through responsive and datadriven program planning.
LAZ is expected to become a driving force for social transformation in society.
Table 6 Distributions and Impact Index
Institutions LAZ Rabbani BAZNAS
LAZISKU KB PII
LAZISMU ASAHAN
LAZ SOLOPEDULI
LAZISMU BINJAI
LAZISKU SUMUT
LAZ AZKA CENTER
LAZNAS MPAQ BIAS
LAZNAS YATIM MANDIRI
I10
Total Average Source: Primary data processed .
Table 6 shows that the majority of institutions have a sustainable category in fund distribution and impact.
This indicates that the distribution of zakat, infaq, and sedekah funds is effective and has a positive effect on the mustahik in particular and society in The distribution of zakat, infaq, and sedekah funds has a positive effect on the Indonesian economy (Badriyah & Munandar, 2.
In addition, the distribution of funds is also able to increase social solidarity and reduce poverty significantly (Munawaroh.
LAZNAS YATIM MANDIRI
LAZNAS MPAQ BIAS
LAZ AZKA CENTER
LAZISKU SUMUT
LAZISMU BINJAI
LAZ SOLOPEDULI
LAZISMU ASAHAN
LAZISKU KB PII
BAZNAS
LAZ Rabbani 0,733333333 0,666666667 0,733333333 0,866666667 0,733333333 0,733333333 0,733333333 0,666666667 Figure 3 Distributions and Impact Index Diagram by LAZ Figure 3 shows the activities of institutions in distributing funds, and the impacts felt by the mustahik are already in the good category.
Two institutions have outstanding sustainability, namely LAZISKU SUMUT and LAZ Rabbani.
This indicates that the distribution of these funds is precisely on target and is entirely managed by the institution.
In addition, program innovations for mustahik are also no less promising in the distribution monitoring system.
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Studia Economica : Jurnal Ekonomi Islam Volume 11.
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Issn (Prin.
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id/index.
php/studiaeconomica Finance and Efficiency Finance and Efficiency are important aspects in the sustainability of zakat, infaq, and sedekah (ZIS) management by the Zakat Amil Institution.
LAZ is required to manage the funds collected professionally, transparently, and by Sharia accounting standards, such as PSAK 109.
This financial management not only focuses on the amount of funds received and distributed, but also on how the operational costs of the institution can be minimized so that the mustahik can enjoy a larger portion of zakat funds.
Efficiency is reflected in the ratio of operational costs to the total collection A LAZ with sound financial management can maintain this ratio at a low level, without compromising the quality of service or the effectiveness of the distribution Efforts to achieve Efficiency are carried out, for example, by digitizing administrative processes, utilizing an integrated financial system, and optimizing human resources and volunteer management.
In addition, the financial aspect of LAZ also concerns how the institution maintains its liquidity and solvency, ensuring it is always ready to distribute funds according to its designation while meeting operational needs.
Accurate, timely, and regularly audited financial reports are crucial instruments for maintaining the trust of muzakki and the public, as well as a form of accountability.
Finances that are managed efficiently and transparently not only improve LAZAos reputation but also strengthen the institutionAos long-term sustainability.
Through a healthy financial system.
LAZ can more freely innovate programs, respond to the dynamic needs of mustahik, and ensure a broader social impact.
Thus, the financial and efficiency aspects are not just numbers, but are the primary foundation for creating successful management of ZIS funds that are efficient and sustainable.
Table 7 Finance and Efficiency Index
Institutions LAZ Rabbani BAZNAS
LAZISKU KB PII
LAZISMU ASAHAN
LAZ SOLOPEDULI
LAZISMU BINJAI
LAZISKU SUMUT
LAZ AZKA CENTER
LAZNAS MPAQ BIAS
LAZNAS YATIM MANDIRI
I11
I12
I13
Total Average Source: Primary data processed .
Based on Table 7, which displays the Finance and Efficiency Index, it can be seen that the ten zakat institutions have varying total and average scores for the three financial and efficiency indicators (I11.
I12, and I.
LAZISKU SUMUT recorded the highest total score of 12 with an average of 0.
80, followed by LAZNAS MPAQ BIAS, which obtained a total of 11 and an average of 0.
Meanwhile, most other institutions, such as LAZ Rabbani.
LAZISKU KB PII.
LAZISMU ASAHAN, and LAZISMU BINJAI, had a total score of 9 and an average of 0.
These results reflect differences in efficiency and A 2023 The Author.
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: 2303-2618 journal homepage: http://jurnal.
id/index.
php/studiaeconomica financial management performance among institutions, which can serve as a basis for future evaluation and improvement.
LAZNAS YATIM MANDIRI
LAZNAS MPAQ BIAS
LAZ AZKA CENTER
LAZISKU SUMUT
LAZISMU BINJAI
LAZ SOLOPEDULI
LAZISMU ASAHAN
LAZISKU KB PII
BAZNAS
LAZ Rabbani 0,666666667 0,733333333 0,666666667 0,666666667 0,666666667 Figure 4 Finance and Efficiency Index Diagram by LAZ Figure 4 above illustrates that most institutions continue to demonstrate proficiency in financial management and efficiency.
Regulations generally control operational costs.
however, ongoing efforts are being made to improve efficiency, although they are not yet fully optimized.
Cost evaluations are conducted, but not on a routine basis.
The differences in these values show variations in the effectiveness and efficiency of ZIS fund management between institutions, which can be influenced by governance, accountability systems, and digital innovations implemented This finding aligns with research by Sari and Susilowati .
, which emphasizes that zakat institutions implementing transparent management systems and digital technology tend to have better financial performance and a significant impact on muzakki trust, resulting in more equitable zakat distribution.
Social and environmental Social and environmental dimensions are increasingly becoming a focus in the management of zakat, infaq, and sedekah by the Zakat Amil Institution (LAZ).
Not only limited to the distribution of consumptive funds.
LAZ programs are now widely directed to provide fundamental contributions to social development and environmental In the social aspect.
LAZ plays a role in empowering the mustahik through education, health, skills training, and economic empowerment programs based on micro and small businesses.
This approach not only helps the mustahik meet their basic needs, but also encourages independence, enabling them to transform into muzaki in the future.
The management of social and environmental programs encourages the creation of cross-sector collaboration.
LAZ can work with the government, business world, local communities, and international institutions to expand the reach of program impact and This kind of collaboration further strengthens LAZAos position as an institution that not only manages funds but is also an active and visionary agent of social change.
Tabel 8 Social and Environmental Index
Institutions I14 I15 I16
Total Average 1 LAZ Rabbani 2 BAZNAS
3 LAZISKU KB PII
4 LAZISMU ASAHAN
5 LAZ SOLOPEDULI
A 2023 The Author.
Published by Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara.
This is an open access article under the CC BY-NC license .
ttp://creativecommons.
org/licenses/by-nc/4.
0/).
Studia Economica : Jurnal Ekonomi Islam Volume 11.
Edisi 2.
Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
: 2303-2618 journal homepage: http://jurnal.
id/index.
php/studiaeconomica Institutions I14 I15 I16
Total Average 6 LAZISMU BINJAI
7 LAZISKU SUMUT
8 LAZ AZKA CENTER
9 LAZNAS MPAQ BIAS
10 LAZNAS YATIM MANDIRI 2.
Source: Primary data processed .
Table 8 shows that several institutions show a focus on social and environmental issues, both in implementing social and environmental programs and campaigning for In addition, some institutions are quite or even less sustainable socially and environmentally because they have not focused on environmental issues.
LAZNAS YATIM MANDIRI
LAZNAS MPAQ BIAS
LAZ AZKA CENTER
LAZISKU SUMUT
LAZISMU BINJAI
LAZ SOLOPEDULI
LAZISMU ASAHAN
LAZISKU KB PII
BAZNAS
LAZ Rabbani 0,726 0,66 0,726 0,396 0,528 0,792 0,594 0,726 0,66 0,594 Figure 5 Social and Environmental Index Diagram by LAZ Figure 5 shows that most national zakat institutions have not addressed environmental issues.
This can be seen from the programs carried out by each institution that do not support the environmental movement.
In addition, not all institutions consider ecological preservation as the central pillar of their strategy.
furthermore, not all empowerment programs and institutional operations are designed to be environmentally friendly and support sustainability.
Sustainability of Zakat Amil Institution Index A sustainable Zakat institution is an organization that not only focuses on collecting and distributing Zakat.
Infaq, and Sadaqah (ZIS) funds, but also manages these funds with a long-term approach that is planned, professional, and accountable.
Sustainability is reflected in the institutionAos ability to ensure that the programs it runs can continue to provide benefits to the most vulnerable without relying entirely on fluctuations in incoming funds.
Institutions like this build good governance, transparency, and compliance with Sharia standards and regulations, including the implementation of PSAK 109, to strengthen the trust of muzaki and the public.
In addition, sustainable zakat institutions can innovate in mustahik empowerment programs, so that the distribution of funds is not only consumptive but also productive and has a long-term impact.
Programs such as strengthening UMKM, skills training, education scholarships, and community-based health programs are real examples of the role of zakat as an instrument of social development.
This approach helps mustahik become more independent, potentially even becoming muzaki in the future, thereby creating a cycle of goodness that remains sustainable.
A 2023 The Author.
Published by Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara.
This is an open access article under the CC BY-NC license .
ttp://creativecommons.
org/licenses/by-nc/4.
0/).
Studia Economica : Jurnal Ekonomi Islam Volume 11.
Edisi 2.
Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
: 2303-2618 journal homepage: http://jurnal.
id/index.
php/studiaeconomica Table 1 Sustainability Index of Joint Zakat Collection Institutions Institutions Total Category 1 LAZ Rabbani Moderate 2 BAZNAS Moderate 3 LAZISKU KB PII Moderate 4 LAZISMU ASAHAN Moderate 5 LAZ SOLOPEDULI Moderate 6 LAZISMU BINJAI Moderate 7 LAZISKU SUMUT Moderate 8 LAZ AZKA CENTER Moderate 9 LAZNAS MPAQ BIAS Moderate 10 LAZNAS YATIM MANDIRI 0.
Moderate Source: Primary data processed .
Based on Table 9 above, the Sustainability Index of Zakat Institutions, with five dimensions, shows that all Zakat Institutions are sustainable in managing zakat, infaq, and alms funds.
This relationship between dimensions determines a significant influence.
Financial management of Zakat institutions .
ctivity and liquidity rati.
has a substantial effect on zakat distribution, but operational efficiency is not yet optimal (Nahri & Mutia.
Another example is BAZNAS Medan City, which demonstrates that a systematic fundraising strategy drives a positive trend in collections, although improvements in distribution efficiency are still needed (Susilowati & Setyorini, 2.
LAZNAS MPAQ BIAS
LAZISKU SUMUT
LAZ SOLOPEDULI
LAZISKU KB PII
LAZ Rabbani Figure 2 Sustainability of Zakat Amil Institution Bar Diagram Figure 6 above shows that, overall, zakat institutions are categorized as institutions with a good level of sustainability, in terms of governance and institutions, fundraising, fund distribution and its impact, finance and efficiency, as well as social and environmental fields.
However, several zakat institutions need to focus on improving their conditions, such as LAZISKU SUMUT, which requires addressing social and environmental issues, as well as enhancing its fundraising system.
In addition.
LAZISKU KB PII also needs to review the techniques and methods of collecting these funds from In the future, muzaki will be more confident and will entrust their funds to be distributed through zakat institutions A 2023 The Author.
Published by Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara.
This is an open access article under the CC BY-NC license .
ttp://creativecommons.
org/licenses/by-nc/4.
0/).
Studia Economica : Jurnal Ekonomi Islam Volume 11.
Edisi 2.
Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
: 2303-2618 journal homepage: http://jurnal.
id/index.
php/studiaeconomica LAZ Rabbani LAZNAS YATIMA0,8 BAZNAS
LAZNAS MPAQA 0,4
LAZISKU KB PII
LAZ AZKA CENTER
LAZISMU ASAHAN
LAZISKU SUMUT
LAZ SOLOPEDULI
LAZISMU BINJAI
Figure 7 Combined LAZ Sustainability Index Radar Chart Figure 7 shows that, in the governance and institutional dimensions, all institutions have effectively implemented their initiatives.
However, in the fundraising, social, and environmental dimensions, institutions generally need to re-evaluate their systems.
Thus, the fundraising potential will be better.
Moreover, focusing on social and environmental issues to support the achievement of the Sustainable Development Goals (SDG.
This form of radar chart helps visually identify the relative strengths and weaknesses of each institution in each performance dimension.
The wider the line reaches towards the edge, the better the institutionAos achievement in the related variable.
Visuals like this are commonly used in the evaluation of non-profit organizations to measure the consistency and equality of performance across indicators.
CONCLUSION
Based on the analysis results, the Sustainability Index of Zakat Institutions in managing zakat, infaq, and alms funds indicates that the sustainability of the institution is significantly influenced by several key pillars, including governance and institutions, fundraising, distribution and impact, finance and efficiency, and social and environmental Each pillar is interrelated and strengthens the others, thus forming a more professional, transparent, and accountable fund management ecosystem.
The results of the index measurement show that zakat institutions that have good governance and compliance with regulations can significantly increase ZIS fund collection.
In addition, institutions that prioritize innovation in empowerment programs and the use of technology have also proven to be more effective in increasing the distribution of funds to the mustahik and expanding their social impact.
Sustainability is also supported by operational cost efficiency and maintained financial liquidity, which allows institutions to be more flexible in responding to the needs of the mustahik.
Another important factor is the success of SDGs-based programs and attention to the inclusion aspect of marginal mustahik, which strengthens the social and environmental dimensions of zakat Overall, zakat institutions that have succeeded in establishing solid governance, implementing financial reporting systems by PSAK 109, and developing programs aligned with the Sustainable Development Goals (SDG.
exhibit a higher level A 2023 The Author.
Published by Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara.
This is an open access article under the CC BY-NC license .
ttp://creativecommons.
org/licenses/by-nc/4.
0/).
Studia Economica : Jurnal Ekonomi Islam Volume 11.
Edisi 2.
Desember 2025 Studia Economica : Jurnal Ekonomi Islam Issn (Onlin.
: 2809-4964.
Issn (Prin.
: 2303-2618 journal homepage: http://jurnal.
id/index.
php/studiaeconomica of sustainability.
This condition not only increases the trust of muzaki but also ensures that the benefits of ZIS funds can be felt evenly and sustainably by the community.
The researcher provides several suggestions for zakat, infaq, and alms fund management institutions, including the following: Zakat institutions should continue to strengthen their transparent and accountable governance systems, which are based on Sharia principles and applicable regulations, such as the implementation of PSAK 109.
This step is crucial for increasing the trust of muzaki .
and maintaining the institutionAos reputation.
It is recommended that institutions develop digital innovations, such as online donation platforms, digital wallets, and mobile-based applications, to expand the reach of their fundraising efforts.
On the distribution side, productive economic empowerment programs for mustahik need to be expanded so that the impact of zakat is more sustainable.
Zakat institutions are advised to continue improving the competence of their human resources through regular training and professional zakat
The use of information technology is also important, both for reporting systems, monitoring, and evaluation of the impact of the program
REFERENCE