Waharjani1, Mohammad Jailani2* Abstract. Zakāh collection in Nitikan village of Yogyakarta has experienced an increase since 2017, which previously had been stagnant. This paper aims to investigate the current development of the zakāh collection in that area, as it represents Muhammadiyah's efforts in the religious philanthropic movement. This is a qualitative study, with the data obtained from participatory observation and in-depth interviews with zakāh stakeholders. This study finds that the improvement of the zakāh collection has contributed to several factors. These include the role of ulama and Bapelurzam of Muhammadiyah, leading to the increasing trust of the people. This is strengthened by the changing paradigm of the muzakki regarding zakāh al-māl from merely gold and silver into any properties equal to niṣāb and has reached the haul; and the strong determination of mustaḥiq to transform themselves into muzakki. Keywords: Zakāh al-māl; Nitikan; Baperluzam Muhammadiyah Abstrak. Penghimpunan zakat di desa Nitikan Yogyakarta mengalami peningkatan sejak tahun 2017 yang sebelumnya stagnan. Studi ini bertujuan untuk mengetahui perkembangan penghimpunan zakat di daerah tersebut, sebagai representasi dari upaya Muhammadiyah dalam gerakan filantropi Islam. Penelitian ini merupakan penelitian kualitatif, dengan data yang diperoleh dari observasi partisipatif dan wawancara mendalam dengan pemangku kepentingan zakat. Studi ini menemukan ada beberapa faktor yang berkontribusi dalam peningkatan zakat di Nitikan. Diantaranya adalah peran ulama dan Bapelurzam Muhammadiyah yang berdampak pada meningkatnya kepercayaan masyarakat. Hal ini diperkuat dengan perubahan paradigma muzakki tentang zakat mal dari semula terbatas pada emas dan perak menjadi harta apapun yang setara nisab zakat mal dan telah mencapai haul; serta tekad kuat mustahiq untuk bertransformasi menjadi muzakki. Kata kunci: Zakat mal; Nitikan; Baperluzam Muhammadiyah Amwal Zakat Management: A Case Study in Yogyakarta Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Volume 14 (2), Jul-Dec 2022 P-ISSN: 2087-135X; E-ISSN: 2407-8654 Page 249 - 272 1Institute of Islamic Studies, Muhammadiyah Pacitan, Indonesia 2Ahmad Dahlan University Yogyakarta, Indonesia E-mail: 1waharjani@ilhauad.ac.id; 2m.jailani@isimupacitan.ac.id Author: Waharjani Received: 15 October 2022 Accepted: 26 December 2022 Published: 31 december 2022 mailto:waharjani%40ilhauad.ac.id?subject= mailto:m.jailani%40isimupacitan.ac.id?subject= 250 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Vol. 14 (2), Jul-Dec 2022 Introduction The main problem shown in this research is the low awareness of Muslims in Indonesia in paying zakāh al-māl (zakāh on wealth) and the highly inadequate total amount of the acquisition of zakāh al-māl at the national level to help the needy Muslims (Andiani et al., 2018). Zakāh al-māl is a part of the main worship (pillars of Islam), mentioned in the Quran, the Sunna of the Prophet Muhammad, together with prayer (salah). Muslims believe the two acts of worship are equal in value and obligatory. Zakāh al-māl is not equal to fasting associated with the Ramaḍān month or Hajj associated with man istaṭā’a ilaihi sabīla ((obligatory) upon those who have the capability to perform it) (Masyita, 2018). The faith of a Muslim in Islam is considered imperfect, yet as long as the devotion to Allah is fulfilled only through the rituals such as praying (salah), fasting, reciting the Quran, and ṭayyibah (good) words, without being balanced with social service activities (Muslimin, 2019). Performing the zakāh principles is a means of getting closer to Allah, which is supposed to be a basic need for every Muslim - not a burden. Zakāh, infāq (disbursement) and ṣadaqah (charity) taken from someone's assets are eternal deposits. Meanwhile, assets counted and piled up for worldly pleasures will be gone soon after the owner dies (Ramdhani et al., 2021). There have been many studies on zakāh in the form of books (Mahfud, 2018). In terms of content, these books adequately discuss zakāh al-fiṭr and zakāh al-māl in detail (Jahar, 2015). Nevertheless, research specifically on zākah management and implementation, particularly in the case of Bapelurzam (Muhammadiyah Zākah Affairs Executing Board) managed by PDM (Muhammadiyah Regional Board) Kendal Weleri, Central Java, is still rare (Kusmana, 2000). This field research uses the management of zakāh al-māl of PRM (Muhammadiyah District Board) Nitikan in Yogyakarta City as the object. This research shows that the amount of zakāh al-māl conventionally managed was not as expected though the zakāh acquisition was very beneficial. Kasri (2016) shows how the zakāh management by DKI Jakarta Government has provided financial assistance to the university students compiling theses and dissertations. As a result, many theses and dissertations have been completed with the support of zakāh al-māl, managed by the DKI Jakarta Government (Kasri, 2016). The research is to show the excellence of the Bapelurzam concept that has been for so long practiced at PCM (Muhammadiyah Branch Board) of Weleri, http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 Waharjani. Amwal Zakat Management: A Case Study in Yogyakarta 251 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 Kendal, Central Java. The above explanation implies that conventional zakāh management can bring many benefits. Furthermore, it is believed that zakāh managed by the Bapelurzam can bring more benefits with one condition the zakāh distribution is based on the provisions set in the Bapelurzam concept. This study aims to observe the practice of zakāh al-māl management using the Bapelurzam model to identify the advantages and disadvantages of conventional zākah management in Nitikan, Yogyakarta. The advantage of managing zakāh using Bapelurzam is that everyone can be a muzakki (zakāh payer) because assets considered payable its zakāh are not limited to gold and silver. The more important thing is that the assets have been due (ḥaul), legally personal-owned and reached their niṣāb (a certain limit or size required to pay zakāh). Nitikan village is part of the Sorosutan Village, Umbulharjo sub-district, Yogyakarta city. Nitikan is bordering with Potronanggan village of Tamanan Bantul in the south, the hamlet of Wirosaban in the west, Tegalsari and Nalen villages in the north, and Mendungan village in the east. The administrators of Sulthonain, Al-Islaah, and Muthohirin mosques explained that among the factors that have encouraged the people to pay for ẓakāh are the success of the aluminum home industry entrepreneurs and well-structured Islamic programs managed by 26 senior and junior preachers. The majority of Nitikan village residents are Muslims. Since the 1960s, the village has been known as the village of santri (Islamic boarding school students), as there were three kyai (Islamic scholars and leaders) who actively taught Islam to the society. They were Kyai R. Abdullah Hadi, Kyai R. Mursyid Syafi’i, and Kyai Hisyam Syafi’i. These kyais’ enthusiasm for teaching Islam was welcomed by their students. The relationship between the kyai and santri has led to the growth of da'wah activities in Nitikan and its surroundings. One is the growth and development of citizen awareness to pay zakāh and manage it properly. The community's awareness of paying zakāh has continued to grow along with the growth of mosques and muṣalla in Nitikan and its surroundings. At first, there was only one mosque, i.e., the Sulthonain Mosque, which was built by two kings from the Keraton Surakarta and Yogyakarta Palaces and two langgar (smaller mosque) buildings. Today, there are three mosques and one muṣalla in Nitikan (Khikmawati, 2020). Meanwhile, there are seven mosques around the Muhammadiyah Branch Nitikan area under its auspices. These seven mosques have joined in da'wah activities under the coordination of Muhammadiyah Branch Nitikan, including in the management of zakāh al-māl (Yoyo, 2020). http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 252 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Vol. 14 (2), Jul-Dec 2022 The research is based upon the argument that the awareness of the local Muslim community in the Nitikan area, Yogyakarta, to pay zakāh has grown concerning the growth of local MSMEs, especially in aluminium home industries for the use of household products, such as pans, kettles, or spoons. Nevertheless, the amount of zakāh al-māl acquired in the last four years (2013-2016) was stagnant (Syarif et al., 2020), as seen from Table 1 about zakāh al-māl acquisition the researchers collected from nine mosques in the preliminary study as material for preparing research proposals: Table 1. Zakāh al-Māl Collection in Period of 2015 – 2021 Looking at the initial data, the authors were interested in researching the case of zakāh al-māl management in Nitikan, Yogyakarta City. As shown in Table 1 above, before 2017, the amount of zakāh collection tended to be stagnant, and in the last three years (2017, 2018, and 2019), it experienced a significant increase, and again declined in 2020. As explained by the treasurer of PRM, the increase in the amount of zakāh collection was due to the management of the Bapelurzam system. Before 2017 and after 2019 the zakāh collection was managed using a conventional system (Widarwati et al., 2016). http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 Waharjani. Amwal Zakat Management: A Case Study in Yogyakarta 253 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 Table 2. . Zakāh al-Māl Collection in Period of 2015 – 2021 Literature Review Yusuf Qaradawi (1994) wrote a book, Hukum Zakat (The Laws of Zakāh), discussing zakāh in detail. In addition, there have been various and intense literature studies on zakāh by the classical ulama, such as the Imams of the four madhhabs and contemporary Muslim scholars and ulama. The classical ulama discussed zakāh at length directly on the texts of the Quran and Hadiths. Their studies, however, encountered problems in its socialization. Muslim citizens (muzakki) were obliged to pay various taxes and other levies. At the same time, the ulama have emphasized that taxes are closely related to the people's obligations to the state, while zakāh is closely related to religious obligations. The assets in a Muslim family, or money, come from the head of the family or the breadwinner. Qaradawi (1994) stated that five types of assets must be paid for its zakāh, including: (1) gold and silver; (2) commercial goods; (3) livestock; (4) crops (trade); and (5) the yield of plants (fruits). The clearer information can be seen in the table of zakat distribution guidelines. The obligatory requirements for issuing zakāh on the assets mentioned above generally are divided into three: (1) The wealth is fully owned - meaning that the wealth is in his/her authority without any interference from others; (2) the niṣāb of the assets, meaning a certain limit or size required to pay zakāh. Each type of wealth has its own limit. (3) The wealth has been owned http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 254 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Vol. 14 (2), Jul-Dec 2022 within one year (haul), meaning that when the benefits of the wealth can be taken and have reached the niṣāb, the zakāh must be issued. Thus, as stated by Qaradawi (1994), issuing zakāh is farḍ al-'ain, a personal obligation based upon Islamic law. This means that one will get a reward when one implements it and accept sin and torment when one abandons it (Yana et al., 2020). In other words, the issuance of zakat is not seen as generosity, helping, or mercy but as an obligation (Ching et al., 2020). As explained in the Quran, there are eight groups as those entitled to receive the zakāh distribution: "Zakāh expenditures are only for the poor and for the needy and for those employed for it and for bringing hearts together [for Islām] and for freeing captives [or slaves] and for those in debt and the cause of Allāh and the [stranded] traveler - an obligation [imposed] by Allāh". Yusuf Qaradawi's opinion has been widely applied in various places, including Jakarta, by its Regional Zakāh Management or BAZIS. This opinion is not much different from what Ahmad Azhar Basyir stated in his work Pentasharufan Zakat (Zakāh Distribution); Ahmad Muslim in his book Menghitung Zakat (Calculating Zakāh) and Muhammad Zuhri in his book Cara Mudah Menghitung Zakat (Practical Ways to Calculate Zakāh). Table 3. Guidelines in Zakāh Distribution NO TYPE OF WEALTH NIṢĀB TIME VALUE SPECIAL TERMS AND CONDITIONS 1 Zakāh al-Fiṭr (Staple Food) Having excess food and as dependent on the day of 'Eid al-Fiṭr At the end of Ramadan (from sunset until before the Eid prayer) 2.5kg (3.3 liters) Possible to be issued since the beginning of Ramaḍān 2 Saving Gold Silver Money 85 grams 595 grams Equal to 85 grams of gold after one year of running 2.5% After being deducted with debt and primary needs within one year 3 Commercial Goods Equal to 85 grams of gold after one year of running 2.5% 4 Mining: Gold, silver, oil, copper, or platinum Equal to 85 grams of gold Once obtained 5% to 10% http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 Waharjani. Amwal Zakat Management: A Case Study in Yogyakarta 255 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 NO TYPE OF WEALTH NIṢĀB TIME VALUE SPECIAL TERMS AND CONDITIONS 5 Crops Staple Food 653 kg/ 640 liter In every harvest 5% to 10% 10% if the watering is from the rain 5% if watering is not from the rain, then, the niṣāb is calculated after being deducted from the cost of maintenance and refinement of the barley 6 Rikāz/Luqatah (treasure found) Niṣāb is not a must (No certain limits) Once obtained 20% 7 Profession Zakāh (from salary) Equal to 85 grams of gold Once obtained 2,.5% Niṣāb is calculated after deducted with the debts and necessities 8 Return on investment (buildings, factories etc.) Equal to 85 grams of gold Once obtained 10% 9 Trading Business Shares Equal to 85 grams of gold Once obtained 2.5% Capital and profit Source:Yusuf Qaradawi (1999) Muhammad Abdullah Nashih Ulwan, a scholar from the Middle East, in his book al-Adāb al-Aulād fi al-Islām, stated that Muslim awareness to pay zakāh al-māl is through the following levels: al-qudwah (a good model); al-'ādah (giving habituation to the community to be willing and happy to pay zakāh); al-mau'iḍah (giving advice or explaining to the community about the importance of issuing zakat to purify the assets) (Jailani, Suyadi, et al., 2021); al-mulāḥaḍah, (paying attention to the community that all people are potential to have adequate wealth and capable of paying zakāh); and al-'uqūbah (Allah will punish Muslims who are rich but refuse to pay zakat) (Suyadi et al., 2019). On the other hand, Allah will purify and multiply the wealth and give forgiveness and heaven if a Muslim pays zakāh. Methods This is a qualitative case study focusing on the significant increase of zakāh collection by Bapelurzam in mosques managed by PRM (Muhammadiyah District Board) Nitikan area, Yogyakarta. The research was conducted at several mosques http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 256 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Vol. 14 (2), Jul-Dec 2022 in the Nitikan area, Yogyakarta City. These mosques were selected because of the existing conventional zakāh management in some mosques in this area, where zakāh al-māl collection were lower than those managed by the Bapelurzam model. Research data were collected through direct interviews, observation, and document studies The document study was used to explore related documents, from notes, reports on zakāh collection and distribution, the zakāh recipients and media report on zakāh management, particularly from Al-Hikmah bulletin published by PRM Nitikan. In-depth interviews were conducted with informants, including the Bapelurzam administrators, mosque administrators, and congregations. The informants were selected based on their relatively comprehensive knowledge about zakāh al-māl management, such as Wijdan Al-Arifin, the former head of zakāh and waqf at the Ministry of Religious Affairs Regional Office of Yogyakarta, and Nitikan citizens. Other informants were from branch administrators of Muhammadiyah and Aisyiyah in charge of managing zakāh al-māl, as well as the muzakki and prospective muzakki (those that will pay the zakat and almost have reached their niṣāb). The in-depth interviews were to explore informants' knowledge about zakāh al-māl, starting from the definition, wisdom, laws, guidelines, people entitled to receive zakāh, and threats for people who are able and obliged to pay zakāh but are reluctant to do so. Results and Discussion Concept of Zakat Al-Mal The shifting of paradigm in zakāh al-māl was initiated by Kiai Shaim Bari from Kendal, Central Java. Kiai Shaim was triggered once being informed that the collection of zakāh al-māl until the end of Ramaḍān and approaching Eid al-Fiṭr was not as expected. As a consequence, the mustaḥiq (those entitled to receive the zakat) only got a small portion, just for two or three meals - far from the expected goal for poverty alleviation (Iqbal et al., 2021). This situation reflected that the needy were getting poorer, and the rich were getting richer and not caring about the ḍuafā (poor). Also, more children were malnourished, poverty increased, and the consumptive lifestyle increased (Wibowo, 2021). According to Haji Muslim, the idea started when the people were reluctant to give zakāh al-māl because they considered that their wealth was not sufficient and did not reach the niṣāb. If they have gold, they will sell it before it reaches the niṣāb (Haji Muslim, personal communication, 6 July 2016). In addition, in some areas and villages, people http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 Waharjani. Amwal Zakat Management: A Case Study in Yogyakarta 257 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 converted to other religions or committed riddah (apostasy) (Jahar & Lubis, 2021). This situation made Kiai Shaim bring up the idea of zakāh al-māl. Definition of Zakāh al-Māl Al-māl refers to all integrated wealth/assets, i.e., sustenance from Allah SWT to be recognized as property to be protected and benefited. In someone's wealth, absolute social rights exist, compensation for the poor and da'wah fī sabīlillāh. These rights should be given to righteous people. Here, zakāh is similar to other worships to Allah that must be fulfilled, such as ṣalat al-farḍu or obligatory prayer (Pabbajah et al., 2021). Zakāh is collected from aghniyā', i.e., people in reality not considered rich, given to fuqarā'/ḍuafā', i.e. economically disadvantaged people. This is to support da'wah fī sabīlillāh. Zakāh is collected from amwāl (all integrated assets, not just certain or some sectorial assets) (Aziz et al., 2020). Sectorial zakat, such as zurū' (agriculture/plants), mashiyyah (animal husbandry), naqdayn (jewellery), tijārah (trade), ma’din (mining) and rikāz (treasures), is part of the source of bottlenecks in the practice of zakāh. Similarly, professional zakāh is also part of the sectorial zakāh (Qodir et al., 2020). The practice of zakāh aims to purify the assets and souls of Muslims who are muzakki. This means (1) sympathizing, guiding and alleviating the social economy of the poor; (2) participating in financing da'wah and anticipating the potential riddah (apostasy); and (3) fostering and increasing the quality of a strong ukhuwwah al Islāmiyyah. In essence, Taṣarruf from the results of zakāh al-māl is for eight aṣnāf (eight equal distribution channels). These eight are categorized into two major groups: (1) ḍuafa' (needy) and (2) fī sabīlillāh (those who are in the cause of Allah). This way, peace, prosperity and ukhuwwah Islāmiyyah can be realized (Abdullah, 2020). Zakāh movement of Muhammadiyah with Bapelurzam as the executive for zakāh affairs is expected to be successfully performed despite many obstacles. For this, all aspects must be well prepared. All zakāh regulations that lead to zakāh management failure and congestion are considered null and void, even though they are based on the Quran and Sunnah. This is because some of the provisions from the Quran and Sunnah might be misinterpreted and, therefore, irrelevant to the needs of Bapelurzam (Jubba et al., 2020). Any obstacles in zakāh practices must be removed. The success of the zakāh movement can only be possible by removing obstacles. http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 258 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Vol. 14 (2), Jul-Dec 2022 Zakāh Strategy The assets issued for zakāh are all integrated with someone’s wealth. There is no wealth that can be free from purification by zakāh. It requires time allocation (haul), i.e., once a year per the Operational Guidelines of Waqf and Property Council of PP Muhammadiyah, and sets aside the harvest zakāh and ta'jīl zakāh (zakāh paid before its determined time) (Waharjani, 2020). Muzakki that meets the requirements of farḍu zakāh includes a person and the head of the family who are aghniyā' (capable), i.e., the ones reaching the niṣab (Prasojo et al., 2020). The rules in determining the niṣāb are made based on iḥtiyāṭ (alertness) and are free from any fraud (Khoirudin et al., 2020). The rule of niṣāb issued is the total wealth reduced with the total debt. The zakāh is paid from the remaining. The following is the formula: k – h = + (integrated wealth – integrated debt = amount should be paid its zakāh) k – h = 0 (integrated wealth – integrated debt = amount not reaching the niṣāb). k – h = – (ḍu’afā’/the poor). Conventional niṣāb regulations become the most significant source of difficulties in the zakāh practices. Hence, all hampers must be eliminated—except for the principle of 2.5% or 1/40 of wealth as the amount of zakāh that must be taken from the wealth in the normative zakāh stipulation. Within Muhammadiyah, the absolute authority of Bapelurzam as the sole executor of zakāh or ‘āmil is confirmed and undebatable. The zakāh affirmation is declared valid as zakāh if it is collected and managed by Bapelurzam, including zakāh al-fiṭr in every branch and business charity. The issuance of zakāh for worship but not submitted through the ‘āmil is not considered zakāh. The ‘āmil of Bapelurzam is highly dedicated, and they have sufficient knowledge and skills regarding zakāh and are hard workers, honest, cautious, not easily deceived, and forward-looking. Local Wisdom in Nikan Yogyakarta Local Wisdom in Nitikan relating to zakāh includes; first, the ‘āmil zakāh normatively should receive a share of zakāh, but the ‘āmil in Nitikan do not want to accept it, and instead, they give it up to mustaḥik ḍu’afā. Second, the preachers are considered aṣnāf (people who are entitled to receive zakāh) and are classified as sabīlillāh. However, they do not want to receive their share of zakāh and are willing to share with people with business passions and skills. So, after deliberation by Baperlurzam, the persons received assistance from the zakāh al-māl division for business. http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 Waharjani. Amwal Zakat Management: A Case Study in Yogyakarta 259 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 One of the Baperlurzam staff interviewed a husband and wife to convey their business plan. The wife stated, “We will use the business capital assistance from zakāh al-māl for the vegetable business. The vegetables will be bought from the vegetable market in Giwangan and transported home using a pedicab driven by my husband. At home, I will group the vegetables and wrap them, so they are ready to be sold to the residents and the mosque congregations. I will accompany my husband to sell vegetables around the village. This plan was brought to deliberations, and finally, the couple were determined to receive zakāh amounted to IDR500,000. This is spent on buying vegetables, following what was told in the interview. After fifteen months, in the Ẓulḥijjah month to be precise, the couple reported their business success and gave IDR12,500 as their zakāh al-māl. Some administrators received the zakāh al-māl in happy tears. This means that the couple has risen in rank from mustaḥiq (zakāh recipients) to muzakki (people who pay zakāh). This shows that zakāh al-māl can transform the ḍu’afā from being unemployed to employees. Therefore, zakāh plays a significant role in poverty alleviation. This research finds that the zakāh management system implemented by Baperlurzam becomes one of the contributing factors to the success of zakāh. First, the muzakki understand that the assets in zakāh al-māl are not only in gold and silver, as it is normatively understood. Baperlurzam maintains that the assets entitled to zakāh al-māl are those that have been owned for one year (haul) and reached niṣāb (equivalent to 85 grams of gold). Second, the muzakki can calculate their zakāh and determine their capability to pay it. Third, the locals and newcomers in Nitikan have been enthusiastic about attending the socialization of zakāh. Moreover, they are expected to be accepted by the local community by paying zakāh. Fourth, most Nitikan Village residents are home-industry entrepreneurs whose products are: aluminum pans, cake molds, spoons, and trophies. From this business, they can buy a vehicle for business and personal needs, such as a motorcycle, cart, car, and pickup truck. They can also buy jewelry. Currently, there are forty households with such businesses. Fifth, most of the members of the Bapelurzam board are preachers with sufficient religious knowledge. They are able to explain the concept of zakāh al-māl well and encourage prospective muzakki to pay zakāh al-māl. That is why the zakāh al-māl results are multiplied compared to the conventional zakat collection. Sixth, during the Covid-19 pandemic, people’s mobility was limited by the pandemic protocols. Without intense interactions, the zakāh al-māl collection experienced a drastic decrease. This happened in 2019, 2020, 2021 and 2022 http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 260 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Vol. 14 (2), Jul-Dec 2022 (Heru Subiantoro, Supriyadi, Kusmanto, and Muhammad Jauzan, personal communication, 2 July 2019). Āmil Bapelurzam and Their Duties Regional/branch leaders in Rajab month issue the assignment letter to the members of the association who are able, willing, enthusiastic and trusted to form and lead ‘āmil (Bapelurzam) with the specific task of making the zakāh movement successful in the year concerned. The service period starts from the month of Rajāb until the end of Ẓulḥijjah in that year (see the implementation instructions of Waqf and Property Council of PP Muhammadiyah in 1979 and 1980). The regional/branch leaders then submit the guidelines regarding Bapelurzam to the related and interested personnel to guide the discipline—to avoid deviant policies unless permitted by the Muhammadiyah Regional Level. As the implementation of the instruction, the regional/branch leadership immediately form Bapelurzam in their area (Farkhani et al., 2021). Bapelurzam, at every level, is expected to recruit from the organizational leaders, councils/divisions, institutions, agencies, autonomous organizations and other forces within the Muhammadiyyah as Bapelurzam personnel. This is because Bapelurzam is an integrated movement that must be supported and succeeded by all existing forces. Hence, the rivalry between ‘āmil and Bapelurzam should be avoided. The regional/branch of Bapelurzam prepares a program based on the demands and implements it at best following the allotted time. Bapelurzam works extra actively in holding training, counseling and special lectures on zakāh for ‘āmilīn personnel, members and followers of Muhammadiyah, particularly for the prospective muzakki. The promotion of zakāh is also maintained through door-to-door visits to Muhammadiyyah members (Rane et al., 2021). ‘Āmilin must be active in carrying out their duties, meaning that they cannot be passive by waiting for zakāh to be paid by the muzakki. Here, passive ‘āmilin do not have the right to receive their rights and are considered irresponsible and untrustworthy. The ‘āmil should explain all information about zakāh, Bapelurzam, the work system and the nature of tajdīd (reform) in religious thoughts and practices (Santoso et al., 2021). It is better to involve senior organizational staff and authoritative figures at the early stage. The ‘āmil should collect zakāh seriously, carefully, and politely and pray for the muzakki. Furthermore, the leader of Bapelurzam must closely monitor the work activities of his partners and immediately take corrective measures if deviations occur. The schedule of the zakāh collection is presented as http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 Waharjani. Amwal Zakat Management: A Case Study in Yogyakarta 261 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 follows: 1). zakāh al-fitr from the 21st to the 28th of Ramaḍān. 2). zakāh al-māl from 21 Ramaḍān to 30 Shawwāl. Bapelurzam leaders and operational personnel must provide clear instructions on how to calculate zakāh to achieve accurate results. They control zakāh collection by promptly recapitulating all zakāh collections and properly resolving any cases (if any). The management rights for senior ‘āmil (15% for PP, PW and PDM) must be taken/set aside before the zakāh is distributed to local mustaḥiq: branches and sub-branches. Before the zakāh distribution, a joint or plenary meeting must be held involving three elements: (1) Bapelurzam personnel; (2) Muhammadiyah organization leaders; and (3) ulama/community figures. This is to prevent any disparagement. ‘Āmil of Bapelurzam must have a strong conceptual stance; however, in particular situations and conditions, flexible policies can be made to manage zakāh in the next period. ‘Āmil Bapelurzam is expected to be successful in carrying out its duties. For whatever reason, zakāh management should not involve fraud (Muhid et al., 2021). ‘Āmil Bapelurzam should give detailed written reports about the zakāh collection and distribution to the organization leadership and Muzakki. Operationalization of Zakāh al-Māl At the regional level, the effectiveness of zakāh relies on Bapelurzam. The lowest level of zakāh al-māl manager is the District Bapelurzam formed based on an assignment letter or an order from the Muhammadiyah Branch Manager, completed with the implementation instructions. The highest āmil Bapelurzam refers to the Central Executive of the Muhammadiyah of Waqf and Property Council in Jakarta. Muhammadiyah leaders at all levels are encouraged to be pioneers in paying zakāh al-māl (Azlisham Abdul Aziz et al., 2021). This is because the leaders are the role models to inspire all members to pay zakāh al-māl. It becomes ironic if the members of Muhammadiyah pay the zakāh while the leaders are reluctant to do so. Zakāh al-māl is taken from someone’s net wealth (truly one's own), which is 2.5% of total wealth, submitted to Bapelurzam within a predetermined time limit. Direct distribution of zakāh al-māl by the muzakki to mustaḥiq cannot be called zakāh by sadaqah or ordinary charity. Furthermore, the obligation to pay zakāh is addressed to individuals, not institutions such as cooperation, companies, and other business entities. The way to calculate wealth for zakāh al-māl is presented as follows. First, new wealth or wealth that has never been paid for its zakāh in the previous year http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 262 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Vol. 14 (2), Jul-Dec 2022 is counted as 100%. Properties that always change, such as commodities and products, are considered new wealth. Second, old wealth is the wealth that has been paid the zakāh and has not changed. This wealth is calculated based on the value or price on a rental basis. The reconstructed house is calculated based on the rental value and added by the cost of rehabilitation. It is recommended that old assets with quite high prices be valued as a rental service and added with a little ihtiyāṭ /prudence. The new income, such as salary or honorarium, which is mostly spent on normal daily living needs, is calculated as wealth. Here, the rest then becomes a wealth. Though it is no longer in the form of money, it might be in the form of furniture, vehicles, jewelry, new reconstruction costs and so on (Jailani & Nur Kholis, 2021). The rules of niṣāb based upon the pseudo-line between the rich and the poor imbued with ihtiyāṭ (caution) and avoid fraud are presented as follows: (1) integrated wealth - integrated debt = minus. This is considered pre-niṣāb. This means that the person is considered poor and not obliged to pay zakāh but is entitled to receive assistance. (2) Integrated wealth - integrated debt = zero. This means that the wealth is not reaching the niṣāb. The zakāh is not obligatory. The zakāh can be given as a second warning after the nishab is sufficiently sanctioned; (3) integrated wealth - integrated debt = surplus. This means that the wealth has reached the niṣāb or aghniyā (wealthy). Paying zakāh al-māl (2.5%) is obligatory even though the surplus might only be IDR1,000.00. Branch Bapelurzam collects zakāh al-māl started from the 21st of Ramaḍān to the 30th of Shawwāl. These days, the muzakki are expected to calculate the net wealth entitled to zakāh themselves while waiting for the arrival of Bapelurzam officers. The collection and distribution of zakāh must be fully recapitulated in detail. The report is sent to the Muhammadiyah office, muzakki, and other parties for accurate control. The community evaluates the report and immediately gives it to Bapelurzam. If an error is found, it should be corrected immediately. Branch Bapelurzam will submit a written accountability report to the branch leadership of Muhammadiyah Regional Bapelurzam no later than the 15th of Ẓulḥijjah. Then, the Regional Bapelurzam will submit a written progress report to Muhammadiyah Regional Leadership no later than the 30th of Ẓulḥijjah. Taṣarruf of Zakāh al-Māl The zakāh managers have a right of 15% of the overall collected zakāh in one branch. This amount must be sent to the Regional Bapelurzam. Furthermore, http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 Waharjani. Amwal Zakat Management: A Case Study in Yogyakarta 263 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 the Regional Bapelurzam divides the percentage by 10% for the local board of Muhammadiyah, 3% for the regional board of Muhammadiyah and 2% for the central board of Muhammadiyah. These provisions cannot be changed by consensus at the branch-level joint plenary deliberations. The management rights owned by branch Bapelurzam are 85% of the total zakāh al-māl collected by one branch. For the taṣarruf, 85% is rounded up to 100%. Then, it is distributed according to predetermined provisions. The total zakāh collected must be distributed to the eight determined groups (al-aṣnāfu al-thamaniyah) (QS at-Taubah, 60) (Febriandi et al., 2021). To facilitate the taṣarruf, the eight groups are categorized into two groups. First is the ḍu’afā group, consisting of (a) fuqara' (people who have nothing to meet their basic needs); (b) miskīn (people who have goods to cover their basic needs but insufficient); (c) ghārimīn (people who are in debt); (d) riqāb: (to (liberate) enslaved people); and (e) ibn al sabīl (travellers for God’s cause). Second is sabīlillāh groups: (a) ‘āmilīn (zakāh administrators); (b) mu'allafah qulūbuhum (those whose hearts are inclined to Islam); and (c) fī sabīlillāh (those who are in for the cause of Allah). The two major groups are equally important to support and nurture in normal socio-economic situations. For this reason, both groups have a similar proportion of 50% each. A special policy can be made in an emergency, such as a major natural disaster. For example, the ḍu’afā group will be entitled to 90%, while the sabīlillāh groups will have only 10%. On the other hand, if it is in the case of war, then sabīlillāh will get 80%, and the ḍu’afā will get 20%. The 50% share of the sabīlillāh group is taken for ‘āmilīn, around 10% for operational purposes, such as administration, accommodation, consumption, rental fees/wages, the ‘āmilīn honorarium and others. This percentage might be changed according to circumstances. The remaining 40% is managed by branch leaders as the holder of da'wah in all aspects (Gallop et al., 2021). On the other hand, the share for the ḍu’afā is intended to improve the socio-economic welfare and alleviate poverty. Therefore, the taṣarruf is then regulated and directed as follows: (1) in a normal socio-economic condition, the distribution for consumption purposes is 30%, and the share for productive purposes is 70%; (2) in case of an emergency, the distribution for consumption purposes is 70% and for the productive purposes is 30%; (3) under normal circumstances, sometimes depends on the muzakki’s demand, the share for consumption purposes is up to a maximum of 50%. For consumption zakāh, its is distributed as money or food to be given directly to the ḍu’afā. Sometimes, the distribution is based on a certain classification. http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 264 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Vol. 14 (2), Jul-Dec 2022 For example, IDR5,000.00 is given to the A class; IDR7,000.00 to the B class, and so on. Meanwhile, the taṣarruf for productive purposes is in the form of funds for capital or means of production, according to mustaḥiq’s expertise. Taṣarruf for productive zakāh is not a one-off grant but an interest-free loan. For example, the ḍu’afa is given IDR100,000.00 for business capital. This amount should be returned in ten instalments with IDR10,000.00 per month. This is also similar in the case of giving a load for production equipment, such as a sewing machine. After the funds are returned, Muhammadiyah can give the fund to other mustaḥiq. With this system, the working capital will get larger in a period of 10 to 25 years. The branch of Bapelurzam handed over the mandate to the Branch of Muhammadiyah on 5 Ẓulḥijjah to 30 Ẓulḥijjah due to particular circumstances. In this case, the policies regarding the handling of productive zakāh are given to the Branch of Muhammadiyah, particularly the Economics Division, to continue the poverty alleviation program more effectively and efficiently (Hidayah, 2021). The productive loan is an independent and stable socio-economic assistance. After two to five years, it is expected that the productive mustaḥiq or ḍu’afa economically experience an improvement and even become muzakki (Irham et al., 2021). Illustration of Zakāh al-Māl Distribution A total of IDR7,000,000.00 managed by the Branch of Bapelurzam will be distributed to the ḍu'afā group and sabīlillāh group. Here, the fund is managed to provide scholarships for gifted and university students. Approximate distribution: - Ḍu’afā..................................................................... 35 % or 45 % - Ḍu’afā sabīlillāh: scholarship.................................. 15 % or 10 % - Sabīlillāh................................................................. 50 % or 45 % Furthermore, for the ḍu’afā after it is rounded to 100%, then the distribution will be: - Consumptive zakāh................................................ 30 % - Productive zakāh ................................................... 70 % http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 Waharjani. Amwal Zakat Management: A Case Study in Yogyakarta 265 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 For sabīlillāh: - ‘Āmilīn .................................................................. 10 % or 20 % - Integrated sabīlillāh............................................... 90 % or 80 % The administration of Bapelurzam must be open and transparent. Bapelurzam, at all levels, must provide a comprehensive written accountability report to the organizational leadership in the predetermined time. The Implementation of Zakāh al-Māl The following is the zakāh management in Nitikan Village. Table 4. Schedule of Preparing Zakāh al-Māl Management No Meeting Agenda Venue Objective 1 Visiting Plan/Silaturahim (an informal gathering) Yogyakarta To gain knowledge of zakāh al-māl management 2 Team Establishment Yogyakarta Technical team appointment 3 Visitation Kendal Weleri To determine the zakāh al-māl system 4 Visitation report Yogyakarta Implementation plan 5 Meeting of Committee Yogyakarta Scheduling 6 Implementation Yogyakarta Guidelines dissemination Table 5. Schedule of Zakāh al-Māl Management Agenda No Time Venue Meeting Materials 1 7 Sha’bān Yogyakarta Inauguration of zakāh al-māl managers 2 15 Sha’bān Yogyakarta The 1st information dissemination to muzakki 3 25 Sha’bān Yogyakarta The 2nd information dissemination to muzakki 4 7 Ramaḍān Yogyakarta The 3rd information dissemination to muzakki 5 15 Ramaḍān Yogyakarta The 4th information dissemination and the distribution of zakāh payment receipts to prospective muzakki 6 27-30 Ramaḍān Yogyakarta Zakāh collection 7 1 Shawwāl Yogyakarta Calculation and zakāh distribution 8 20 Shawwāl Yogyakarta Reporting and evaluation 9 1 Ẓulqa’dah Yogyakarta Dissolution and formation of the committee 10 10 Ẓulḥijjah Yogyakarta Reporting to Muzakki. http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 266 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Vol. 14 (2), Jul-Dec 2022 Response of Local People The response of the Nitikan villagers to the obligation of zakāh can be seen from two aspects. The first is the enthusiasm the people showed when they were invited to a meeting informing zakāh organized by Baperluzam of Muhammadiyah Branch of Weleri in Kendal Weleri in 2016. As many as one hundred twenty-five people participated in the meeting. They are prospective muzakki, Muhammadiyah branch management, and Aisyiyah branch management of Nitikan. They seemed enthusiastic in listening to the explanation about zakāh management from Muslim Rahmadi and others (Abidin, 2014). The committee provided them with two bus fleets and five cars for this program. Upon returning from the visit, the participants agree to implement zakāh in their village under the Muhammadiyah Branch Nitikan supervision. The second is the enthusiasm during the dissemination of the zakāh al-māl program a half month before Ramaḍān month, one week before Ramaḍān, and a week after Ramaḍān (Perawironegoro, 2019). The third is the enthusiasm during the meeting on the information dissemination of zakāh al-māl program in 2017. It was attended by seventy to one hundred prospective muzakki. This number is relatively sufficient to prove that the people are enthusiastic about getting an explanation of zakāh al-māl program. The fourth is the significant increase in zakāh al-māl collection from 2017 to 2019 compared to the previous and subsequent years. During the Covid-19 pandemic around 2020 and 2021, the amount of zakāh collection decreased significantly. Due to the social restriction during the pandemic, the gathering to disseminate zakāh program was halted. Therefore, it was not easy to obtain information about the program. Many muzakki failed to pay their zakāh during the Ramaḍān month, usually considered by them as precious time to pay zakāh. This is due to its status of Ramaḍān as a holy month where the rewards are multiplied, especially during the laylah al-qadr, which is considered better than one thousand months. Nitikan village is believed to be the hometown of Muhammad Darwis (nickname of Kyai Haji Ahmad Dahlan, the founder of Muhammadiyah). The village used to be considered a Red Zone village, as gambling was everywhere. However, after the arrival of Muhammadiyah preachers, the Muhammadiyah District Board was even established. The village became the pioneer of Islamic da'wah in the surrounding hamlets, eradicating gambling and prohibited acts by Islam in the surrounding hamlets. With the increase in the people’s piety and http://journal.uinjkt.ac.id/index.php/iqtishad https://doi.org/10.15408/aiq.v14i2.28586 Waharjani. Amwal Zakat Management: A Case Study in Yogyakarta 267 http://journal.uinjkt.ac.id/index.php/iqtishad DOI: https://doi.org/10.15408/aiq.v14i2.28586 religiosity, the awareness to pay zakāh increases. This has been doubled with the introduction of zakāh al-māl management by Bapelurzam. Conclusion This study shows that zakāh al-māl in Nitikan area mosques predominantly led by Bapelurzam of Muhammadiyah, under the coordination Muhammadiyah Branch Board. There are factors leading to the improvement of the zakāh al-māl collection. First, there has been an increasing trust of the people to Bapelurzam of Muhammadiyah as it has actively disseminated information and idea about zakāh al-māl to the locals. Second, there has been a sifting paradigm of zakāh al-māl among the Nitikan Muslims. Zakāh al-māl is not limited to gold, silver, staple food crops, and animals, but also all assets that have reached the niṣāb and been owned for at least one year. Third, in turn, this zakāh al-māl mechanism has encouraged the locals to pay their zakāh as they feel capable of it. This leads to a strong determination of mustaḥiq to transform themselves into muzakki. 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