THE ANALYSIS OF OPTIMIZING STRATEGY IN COLLECTING

ZAKAT AT BAZNAS RIAU PROVINCE

Wardatul Ahkmam, Detri Karya & Susie Suryani
Universitas Islam Riau
Abstract: The Islamic system of economy, zakat is one of important instrumentsin solving economic problems,
thus it has integrated characteristics to paly its role in social security and income distribution. Indonesia with the
largest total Muslim population in the world has the potential zakat receipts. Optimizing the management of
potential zakat will be able to create an even distribution of economic life and the development of a better
Muslim civilization. The main objective of this research is to identify and analyze the strategies implemented by
BAZNAS Riau province in optimizing zakat collection. The type of data used is primary data and secondary
data, collected through surveys and questionnaires from internal and external BAZNAS and muzaki. Data
analysis uses a SWOT matrix after an IFAS-EFAS analysis is performed. The results of this study indicate that
the projected strategy to produce zakat collection is more optimal, namely: SO Strategy “Intensively socialize to
the public”; The WO strategy “integrates the SIM of all BAZNAS and strengthens synergy with LAZ”; ST
Strategy “Implementation of zakat policy as a tax deduction” & “Optimizing the role of ulama”; and WT
Strategy “Realizing transparency by utilizing various media”.
Keywords: Collection, Economic, Islam, Strategy, Zakat
INTRODUCTION
The Islamic system of economy, zakat is one of important instruments in solving economic
problems, thus it has integrated characteristics to run its role in social security. Zakat does not
only function as a form of submission of a servant to his religious obligations, but more than
that zakat can be a link between material, social and political in Islamic society.
Indonesia with the largest total Muslim population in the world has the potential zakat
recipients. Realizing that the government through Law No. 23/2011, PP (Government
Regulation) No. 14/2014 and INPRES (Presidential Instruction) No. 3/2014 stipulates the
basis for implementation, objectives and national zakat management bodies. In addition,
BAPPENAS (Ministry of National Development Planning) included zakat in MAKSI
(Masterplan of Indonesia Islamic Financial Architecture) which appointed BAZNAS
(National Board of Zakat) as coordinator in the arrangement, collection and distribution of
national zakat, with the Ministry of Religion as a regulator and supervisor of the performance
of BAZNAS.
National zakat potential in 2015 is estimated to reach IDR 286 trillion, but the total
zakat collection for the national level until 2015 has only reached IDR 3.7 trillion (1.3% of its
potential). While for Riau province the projected potential for zakat in 2017 is IDR 2.17
trillion, and the total zakat collection until 2017 has only reached IDR 38.5 billion (1.77% of
potential).
One of the causes of the low realization of zakat collection at the national and
provincial levels isi the ineffective and not optimal strategy carried out by BAZNAS through
the zakat collection programs launched. In fact, if the performance and strategies carried out
are effective then the potential of zakat will be absorbed optimally so that it can improve
people’s welfare and poverty alleviation.
Table 1: Development of Collection ZIS (Zakat, Infaq & Shadaqah) in Riau Province
Year Collection (IDR) Collection (US$)
2013 1,344,397,234 91,806.27
2014 15,329,111,121 1,046,795.15
2015 20,153,308,397 1,376,230.19
2016 35,000,062,326 2,390,086.10
2017 38,516,894,593 2,630,243.73
Note: US$ 1 = Rp 14,643.85; Source: BAZNAS Riau Province

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 Based on the conditions above, this study aims to identify and analyze the strategies
carried out by BAZNAS Riau Province in optimizing zakat collection strategies.
LITERATURE REVIEW
Zakat
In terms of language, the word zakat is the basic word (masdar) of zaka which means
blessing, growing, clean and good. Whereas zakat in terms of the term fiqh means “a certain
amount of property that is obliged by Allah is left to those who are entitled” in addition to
means “to issue the amount itself”. The amount expended from wealth is called zakat because
what is expended adds a lot, makes it more meaningful, and protects that wealth from
destruction (Qardhawi, 2006, p. 36).
Terminologically zakat means issuing a portion of assets with certain requirements to
be given to certain groups (mustahiq) with certain requirements (Hafidhuddin, 2008). The
wisdom of zakat is zakat being the main factor driving the distribution of wealth in order to
minimize social inequality, minimizing the gap between the rich and the poor and fostering a
sense of brotherhood, love and caring among others (Knowledge of Al-Quran, 2007).
IFE Matrix and EFE Matrix
Internal Factor Evaluation Matrix (IFE Matrix), this formulation tool summarizes and
evaluates key strengths and weaknesses in functional areas of business, and also serves as a
basis for identifying and evaluating relationships between these areas. Intuitive assessment is
used in developing the IFE Matrix, where the comprehension of the factors included in it is
more important than the numbers. External Factor Evaluation Matrix (EFE Matrix) allows the
strategists to summarize and evaluate information about the opportunities and threats faced.
SWOT Analysis
SWOT analysis is a well-known historical technique, where managers create a quick
overview of the company's strategic situation. This analysis is based on the assumption that
an effective strategy is derived from a good fit between the company's internal resources
(strengths and weaknesses) and its external situation (opportunities and threats). Good
compatibility will maximize the company's strengths and opportunities and minimize
weaknesses and threats. If applied accurately, this simple assumption has good and profound
implications for the design of a successful strategy
SWOT Matrix and Internal-External Matrix
The SWOT matrix is an important matching tool to help managers develop four types of
strategies: SO strategy (Strength-Opportunity); WO strategy (Weakness-Opportunity); ST
strategy (Strength-Threat); and WT Strategy (Weakness-Threat) (David, 2009, p. 327).
The Internal-External Matrix (IE Matrix) positions various divisions of an organization
in a systematic diagram with the appearance of nine cells. The IE matrix is based on two key
dimensions, namely the total IFE weight score on the x axis and the total EFE weight score
on the y axis.
Zakat Management
According to UU (law) No. 23 of 2011 zakat management institutions are institutions that
carry out planning, implementing and coordinating activities in the collection, distribution
and utilization of zakat. There are three types of zakat management institutions that are
recognized by the government, namely: 1) BAZNAS is a zakat management body established
by the government that is responsible for national zakat management; 2) LAZ (Amil Zakat
Institution) is an institution formed by the community which has the task of assisting in the
collection, distribution and utilization of zakat; and 3) UPZ (Zakat Collector Unit) is an
organizational unit formed by BAZNAS to assist the collection of zakat.
RESEARCH METHODOLOGY

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The type of data used in this study is subject data, namely data in the form of opinions,
attitudes, experiences or characteristics of a person or group of people who are the subject of
the study (respondents), which originates from primary data and secondary data. Primary data
in the form of interviews from several informants with predetermined criteria. While
secondary data is obtained from literature studies, and also data taken from BAZNAS Riau
Province.
The population in this study is amil zakat (employees) of BAZNAS Riau Province and
the muzaki (individuals and from institutions that have or have never paid their zakat in
BAZNAS Riau Province), with a total sample of 21 people. The sampling technique is based
on purposive non probability sampling method.
Data Analysis Technique
Data analysis was carried out using a descriptive method which aims to analyze and explain
comprehensively with the qualitative and quantitative approaches needed to analyze strategic
management. The stages of the analysis process are done first by analyzing the internal and
external environment of the Riau Province BAZNAS which is summarized based on the
results of the interview, which is used to identify internal factors (Strength-S and Weakness-
W) and external factors (Opportunity-O and Threat-T). Furthermore, the factors that have
been identified are used as inputs in the IFE Matrix and EFE Matrix
Table 2: Size of IFE and EFE Matrix Rating
Strength-S & Weakness-W Opportunity-O & Threat-T
1 = a major weakness 1 = the response is poor
2 = a minor weakness 2 = the response is average
3 = a minor strength 3 = the response is above average
4 = a major strength 4 = the response is superior
Source: Fred R. David (2009)
Research Thinking Framework

Zakat Collection Programs

Identification of problems

Internal Environmental External Environmental

Analysis Analysis
Input Stage
IFE Matrix EFE Matrix

Matching Stage

IE matrix and SWOT matrix

Development Strategy

Figure 1: Research Thinking Framework

RESULTS AND DISCUSSION

Operational Collection of BAZNAS Riau Province
In order to optimize zakat collection based on the projected potential, the BAZNAS Riau
Province built the following programs: 1) Clarification of registered muzakki; 2) Record and
search for new muzakki; 3) Enter data and provide BSZ (Proof Payment of Zakat) and NPWZ

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(Zakat Mandatory Number) cards; 4) Optimizing UPZ that has been formed; 5) Formation of
a new UPZ; 6) Seek the Governor's Instruction; 7) IDR 50,000 to IDR 100,000 movement
during Ramadan; 8) Provision of infaq boxes in agencies; and 9) Zakat pick-up service .
Strategy for Collecting ZIS BAZNAS Riau Province
The following is the strategy presented, with the aim of making it easy for muzakki and
munfiq to fulfill their obligations to pay zakat.
1. ZIS consulting services, provide services to the public to consult on zakat, easily and
quickly. Where, this consultation can be done via e-mail and telephone.
2. ZIS pick-up service, is to attract muzakki to distribute zakat, personaly or an institution.
3. Confirmation of ZIS, is a service provided for muzaki who can confirm the ZIS that has
been distributed to BAZNAS Riau Province by telephone.
4. Payment via transfer, aims to collect ZIS funds by utilizing an easy, fast and safe
transaction process that can be done via transfer through the bank account of BAZNAS
Riau Province.
In an effort to run the ZIS collection program, BAZNAS Riau Province disseminates
information on ZIS to officials and employees at the existing agencies at the provincial level,
and also installs infaq boxes in each agency in order to increase infaq collection. The
introduction to the public was done by distributing brochures, calendars, books and the
installation of banners.
Internal Environmental Analysis
Internal environmental analysis is carried out to obtain an overview of aspects of the internal
environment that are used to identify and analyze the Strengths-S factors and Weaknesses-W
BAZNAS Riau Province, especially in the Zakat Collection Field.
Strength of BAZNAS Riau Province
1. Institutional legality. UU (law) No. 23/2011 as the basis for the implementation and
management of zakat in Indonesia, and INPRES No. 3/2014.
2. Government regulation on zakat. Legalization of UU No. 38/1999 and No. 23/2011, there
is a significant increase in the number of zakat collection nationally. This also has an
impact on the increase in the amount of zakat accumulation in the BAZNAS Riau
Province.
3. ZIS collection strategy models. One of the strengthening instruments in exploring zakat
potential is its collection strategy model. This was ascertained by seeing the response of
the informant when asked about the ease of service provided by BAZNAS to pay zakat.
4. Utilization programs of BAZNAS Riau Province. An excellent response was given by the
informants when discussing utilization programs, and the BAZNAS also acknowledged
that the utilization program was a very strong attraction against muzakki and munfiq.
5. Obligatory order of zakat in Islam. The obligatory order of zakat in Islam is a very
fundamental, especially with the formation of amil zakat at the time of the Prophet
Muhammad.
Weakness of BAZNAS Riau Province
1. Muzakki and mustahik database. Response from BAZNAS Riau Province considers the
muzakki database to be a very important weakness in collecting zakat. On the other hand,
the Mustahiq database is also defined as the most influential weakness factor to date. This
was obtained based on the responses of muzakki who said why they preferred to distribute
their zakat directly to mustahiq.
2. Limited operational funds. The area of collection and utilization requires large operational
funds. If the operational funds received are low, the BAZNAS Riau Province will find it
difficult to achieve the targets set.

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3. There is no Regional Regulation or Governor's Instruction. By looking at the main target
in the collection of zakat is muzakki in the Government Institutions, it will be very
important for the Regional Regulation to be an access to collect the potential of large zakat
in the institutions.
4. Transparency of financial statements. Of the 20 muzaki interviewed, almost all said
BAZNAS was less transparent in the financial statements. However, empirically the
researchers caught, that BAZNAS Riau Province remained transparent about the
management of zakat funds, but did not use various media as well as possible to show
transparency to the public.
External Environmental Analysis
The factors that become opportunities and threats for BAZNAS Riau Province in running
zakat collection programs are:
Opportunity of BAZNAS Riau Province
1. Increased awareness of the Muslims to pay zakat through OPZ (Zakat Management
Organization).
2. Potential of zakat in Riau province
3. Islamic economic development.
4. Theologians are supporting OPZ, so as to foster public trust to distribute their zakat
through BAZNAS Riau Province.
5. The synergy of OPZ.
Threat of BAZNAS Riau Province
1. Double obligation (zakat and tax) for muslim citizen. Double obligations became one of
the burdensome Muslims. Muzakki expects a zakat policy as a tax deduction so as not to
be too much of a burden.
2. The public trust in OPZ. Until now, the poor public perception of institutions under the
government.
3. The lack of public knowledge about the procedures for paying zakat.
4. Changes in people's lifestyles. Where in this digital era the desire of people to own and use
luxury goods can deny their obligations in charity including paying zakat.
5. Differences in khilafiyah fiqih professional zakat. The existence of professional zakat is
still controversial until now.
Internal Factor Evaluation Matrix (IFE Matrix)
Table 3: IFE Matrix Collection of BAZNAS Riau Province
Strength Weight Rate Score
Institutional legality 0.101 4 0.404
Government regulation on zakat 0.102 4 0.410
ZIS collection strategy models 0.090 3 0.270
Utilization programs 0.121 4 0.484
Obligatory order of zakat in Islam 0.130 4 0.522
Amount 2.090
Weakness
Muzakki and mustahik database 0.129 1 0.129
Operational funds received 0.098 2 0.196
There is no regional regulation/Governor’s
0.102 1 0.102
instruction
Transparency of financial statements 0.126 2 0.252
Amount 1.000 0.679
Amount IFE 2.769

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 Source: Processed data by authors (2018)
Based on the results of the IFE Matrix, there is the most important strength factor for
the BAZNAS Riau Province in carrying out the collection program, namely “Obligatory
order of zakat in Islam” with a weight of 0.130, and the next most important factor is
“Utilization Programs” which have a weight of 0.121. While the most prominent weaknesses
are “Muzaki and mustahik databases” with a weight of 0.129. As well as weaknesses in terms
of “Transparency of financial statements” with a weight of 0.126.
IFE total weight score of 2.769 shows that it is slightly above the average which
indicates the internal position of the BAZNAS Riau Province is strong in carrying out zakat
collection programs, able to overcome its weaknesses by utilizing its strengths.
External Factor Evaluation Matrix (EFE Matrix)
Table 4: EFE Matrix Collection of BAZNAS Riau Province
Weigh
Opportunity Rate Score
t
Increased awareness of the Muslims to pay zakat through
0.091 3 0.274
OPZ
Potential of zakat in Riau Province 0.109 3 0.326
Islamic economic development 0.084 3 0.253
Theologians are supporting OPZ 0.113 4 0.451
Synergy of OPZ 0.113 4 0.451
Amount 1.756
Threat
Double obligations (zakat and tax) 0.097 1 0.097
The public trust in OPZ 0.110 3 0.330
Low public knowledge about zakat 0.093 3 0.279
Changes in people's lifestyles 0.100 1 0.100
Differences in khilafiyah fiqih professional zakat 0.090 2 0.180
Amount 1.000 0.986
AmountEFE 2.741
Source: Processed data by authors (2018)
Based on the results of the EFEMatrix, two of the most important external factors were
obtained in carrying out the zakat collection program, namely “Theologians are supporting
OPZ” and “Synergy of OPZ”, which showed the same weight of 0.113. Both of these factors
can be a key factor for creating strategies in dealing with threat factors.
The total EFE weight score of 2.741 shows that it is slightly above the average which
indicates the external position of BAZNAS Riau Province which is quite good in responding
to opportunities and threats when running zakat collection programs.
Internal-External Matrix
Based on the calculation of the previous IFE Matrix, the total weight score is 2.769 and is
used as point on the x axis, while the total weight score at EFE Matrix is 2.741 to the point on
the y axis. So that the operationalization of the BAZNAS Riau Province collection program is
on cell V. The organizational division in V cells can be handled properly through a maintain
and maintain strategy (David, 2009, p. 345). The division of an organization that is in this
position should conduct market penetration and product development.
Seeing the position of the BAZNAS Riau Province in carrying out the collection
program which is slightly above average, so that the recommended strategy is to maintain a
series of strategies that have been implemented and improve performance.

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SWOT Matrix
The substance of the strategy developed is projected to have a large increase in the number of
zakat collection realization. The scheme of strategy development analysis can be seen in
Figure 3.
Strengths (S) Weaknesses (W)
1. Institutional legality 1. Muzakki and
2. Government mustahiq database
regulation on zakat 2. Operational funds
3. ZIS Collection received
strategy models 3. There is no
4. Utilization programs Governor instruction
5. Obligatory order of 4. Transparency of
zakat in Islam financial statements
Opportunities (O) SO Strategy WO Strategy
1. Increased awareness of the 1. Intensively socialize 1. Integrate SIM
community to pay zakat through OPZ to the public (S1, throughout
2. Potential of zakat S3, S4, O1, O2) BAZNAS and
3. Islamic economic development strengthen synergy
4. Theologians are supporting OPZ with LAZ (W1, O1,
5. Synergy of OPZ O2, O5)
Threats (T) ST Strategy WT Strategy
1. Double obligation (zakat and tax) 1. The application of 1. Realizing
2. The public trust in OPZ zakat policy as tax transparency by
3. Low public knowledge about zakat deduction utilizing various
4. Changes in people's lifestyles (S2,T1,T4) media (W4, T2)
5. Differences in khilafiyah fiqh 2. Optimizing the role
professional zakat of Theologians
(S5,T3,T5)
Figure 3: SWOT Matrix in The Field Collection of BAZNAS Riau Province
Based on the results of the IE Matrix, BAZNAS Riau Province needs to improve
performance in carrying out the collection program, because there is still a large gap between
the potential and realization of zakat. Thus, to improve collection performance, the SWOT
Matrix is used as a tool to create alternative strategies by looking at the factors of strength,
weaknesses, opportunities and threats of BAZNAS Riau Province today. Based on the SWOT
Matrix analysis, several alternative strategies can be developed.
First, SO Strategy. By seeing opportunity (O1, O2) and having strength (S1, S3, S4),
the strategies that can be developed to take advantage of these conditions are “Intensively
socializing to the public”. With the increasing awareness of the public to pay zakat through
OPZ, of course it will be an opportunity for BAZNAS Riau Province to explore the potential
of zakat. Conduct intensive socialization by utilizing institutional legality, and introducing
superior programs that are owned, as well as demonstrating the credibility of BAZNAS, this
strategy can be a re-actualization process of Indonesian zakat that has occurred so far,
especially Riau province.
Second, WO Strategy. Current conditions that have weakness factors (W1) and
opportunity (O1, O2, O5), then the strategy needed is “Integrating SIM (Management
Information System) throughout BAZNAS and strengthen synergy with LAZ”. To achieve
common goals, BAZNAS at the provincial and district levels must have an integrated,
advanced and comprehensive SIM. BAZNAS even all OPZ must explore the desire of

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muzaki to distribute their zakat through OPZ. The researcher caught, mustahik database
became the biggest access to attract muzaki to channel their zakat obligations through OPZ.
Third, ST Strategy. Threats (T1, T4) are expected to be overcome by the strategy of
“Implementing zakat policy as a tax deduction” by utilizing strength (S2). Seeing the success
of several countries that implement zakat policy as a tax deduction, BAZNAS as a zakat
coordinator in Indonesia, is expected to realize the zakat policy discourse as a tax deduction
that had previously appeared. And of course in these conditions, the government that has the
authority can become an accelerator of zakat growth in Indonesia by showing its commitment
and support in the form of regulation making to implement the policy.
The next ST strategy is “Optimizing the role of Theologians” which refers to the
conditions of strength (S5) and threats (T3, T5). Consolidation with the scholars is needed to
conceptualize things that can support the management of zakat from the side of the scholars.
Including the voice of the ulama to call on the community so that pro against OPZ can
penetrate the thoughts that are conservative in the community.
Fourth, WT Strategy. In conditions of weakness (W4) and threats (T2), a strategy is
needed to “Realize transparency by utilizing various media”. To reduce public distrust and so
that there is no deviation of thought among the muslim citizen, something that is needed by
the Riau Provincial BAZNAS to realize transparency is to utilize various existing media. Like
print media, radio, television, online publications or social media, and other media that are
generally close to the public today.
The substance of the strategies developed in the discussion above is projected to have a
large increase in the number of realization of the ZIS collection in Riau province if there is a
firmness of management and other interested parties to implement these strategies. And of
course the operationalization of the Riau Province BAZNAS collection program will achieve
its mission and objectives
CONCLUSIONS
From the various results and discussion in the previous chapter, strategies that can be done to
optimize zakat collection are as follows:
1. SO Strategy “Intensively socialize to the public”.
2. WO Strategy “Integrate SIM throughout BAZNAS and strengthen synergy with LAZ”.
3. ST Strategy “Application of zakat policy as a tax deduction” and “Optimizing the role of
scholars”.
4. WT Strategy “Realizing transparency by utilizing various media”.
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