Book Publication

Measuring the Performance of the Zakat Collection Unit of BAZNAS RI (IZN UPZ): Theory and Concept

Publisher: Pusat Kajian Strategis BAZNAS

Book Size: 29.7cm x 21 cm (A4)

 

• This study discusses the performance measurement of Zakat Collection Units through the development of the UPZ National Zakat Index as a standardized and data-based evaluation instrument.

• This study emphasizes the strategic role of UPZ as an extension of BAZNAS in collecting and distributing zakat, amid the number of national UPZs that has reached more than 100 thousand units with a potential zakat income of around IDR 5.8 trillion.

• The IZN UPZ measures UPZ performance through two main dimensions, namely governance and organizational capacity as well as zakat performance and services, which are broken down into indicators of institutional, planning, operational, human resources, reporting, supervision, socialization, collection, muzaki services, and distribution. The results of the study show that UPZ performance is not only determined by the amount of funds collected, but also by the quality of governance, regulatory compliance, consistency of planning, and the impact of zakat distribution. This index provides an objective basis for BAZNAS to map UPZ performance, identify gaps, and formulate more targeted development strategies to strengthen the national zakat management system.