EFFECT OF
DISTRIBUTION OF ZAKAT AND PROMOTIONAL FEES AMAUNT IN AMIL ZAKAT PEDULI UMMAT
WASPADA AGENCY
Muhammad Abdullah Amin Hasibuan
Afiliation: Student of Doctoral Program of Economics of Sharia, postgraduate of UIN North Sumatra
State Islamic University of North Sumatra
Email:
abdullahamin85@yahoo.com
ABSTRACK
In this research the
problem is about the influence of distribution of zakat and promotion cost to Muzakki
at LAZ care Ummat Waspada, which focus on how significance Influence of Zakat
distribution to amount of Muzakki and and how influence of promotion cost to
amount of Muzakki, then tested hypothesis in the form of influence positive or
not the distribution of Zakah and promotional costs.
The research
methodology used is quantitative and descriptive research in descriptive and
descriptive research to know the value of independent variable (independent
independent variable). An associative is a study that aims to determine the
relationship between two or more variables.
With this research will
be built a theory that can serve to explain, predict and control a symptom,
while this type of research is quantitative research, where data is data in the
form of numbers obtained from the field which is the secondary data, the report
LAZ Cares Ummat Waspada.
While the purpose of
this study is to determine the effect of zakat distribution for the number of Muzakki
who give zakat in LAZ care ummah Waspada, to know the effect of promotion to
the amount of Muzakki who give His Zakah in LAZ care ummat Waspada and its
usefulness is to give description and information about role of distribution of
zakat and promotional costs to the willingness of Muzakki to submit his zakat
at LAZ care Ummat Waspada.
After the research, it
was found that the effect of zakat distribution on the number of Muzakki was
positive while the promotion cost did not significantly influence the amount of
Muzakki in LAZ Care Ummat Waspada.
Keywords: Distribution of Zakat, Promotional Costs, Number of Muzakki, LAZ Care Ummat Waspada.
INTRODUCTIONA. BACKGROUND Zakat is a primary worship and is one of the obligations for Muslims who have property and is a religious doctrine for Muslims that bind even as an absolute obligation of one's Islamic.[1]. Zakat is a part of the treasures that must be presented to those who are entitled to receive the so-called mustahiq, so zakat has a social dimension that is expected to help or help the Muslims who can not afford so that they are able to support their needs. In the development of zakat is expected to be managed to be more productive or utilized more widely so that zakat is not only limited to the form amount of zakat itself but able to be developed in all sectors of life to build a prosperous life as a provision to do goodness especially used to struggle in the way of Allah. Therefore, Allah obliges every Moslem to expel some of the result of his effort, As Allah's word in al-Quran surah al-Baqarah verse 267 as follows.
يَا أَيُّهَا الَّذِينَ آمَنُوا
أَنْفِقُوا مِنْ طَيِّبَاتِ مَا كَسَبْتُمْ وَمِمَّا أَخْرَجْنَا لَكُمْ مِنَ
الْأَرْضِ ۖ
وَلَا تَيَمَّمُوا الْخَبِيثَ مِنْهُ تُنْفِقُونَ وَلَسْتُمْ بِآخِذِيهِ إِلَّا أَنْ
تُغْمِضُوا فِيهِ ۚ
وَاعْلَمُوا أَنَّ اللَّهَ غَنِيٌّ حَمِيدٌ
O ye who believe! Give of the good things which ye have (honourably) earned, and of the fruits of the earth which We have produced for you, and do not even aim at getting anything which is bad, in order that out of it ye may give away something, when ye yourselves would not receive it except with closed eyes. And know that Allah is Free of all wants, and worthy of all praise.[2]
Islam teaches people to do productive activities (work) to meet the needs of his life, to meet the needs of the family and do good in social life. Islam also encourages its people to produce and participate in various economic activities, agriculture, plantation, fishery, industry, trade and so forth. In the view of Islam, work is part of worship and jihad if the working person is forgiving him, by working the community can perform the tasks of his khalifah, keep himself from sin and achieve the desired goal of achieving happiness in the world and the hereafter. All forms of activities recommended by this religion can only be accomplished by owning property and getting it by working. This can be seen from the discovery of Islamic texts that invite his people to work and make it part of worship and jihad. It is a sunnatullah that the guarantee of sustenance is impossible to obtain except by trying and working, as Allah has explained in the Qur'an the letter of al-Mulk verse 15 as follows:
هُوَ
الَّذِي جَعَلَ لَكُمُ الْأَرْضَ ذَلُولًا فَامْشُوا فِي مَنَاكِبِهَا وَكُلُوا
مِنْ رِزْقِهِ ۖ
وَإِلَيْهِ النُّشُورُ
It is He Who
has made the earth manageable for you, so traverse ye through its tracts and
enjoy of the Sustenance which He furnishes: but unto Him is the Resurrection.[3]
Furthermore in QS al-Ahqaf verse 19 is explained:
وَلِكُلٍّ دَرَجَاتٌ مِمَّا عَمِلُوا ۖ وَلِيُوَفِّيَهُمْ
أَعْمَالَهُمْ وَهُمْ لَا يُظْلَمُونَ
And to all
are (assigned) degrees according to the deeds which they (have done), and in
order that ((Allah)) may recompense their deeds, and no injustice be done to
them.[4]
In its development in Indonesia the obligation to pay zakat is not limited to Ramdhan only and it is recommended not only to pay zakat fitrah, but also to have been directed to Zakat Maal (wealth). Thus zakat is a source of Islamic finance that must be issued by Muzakki and must be submitted to mustahik through Amil including amil zakat institution.Thus means zakat is an income for Muslims who must be empowered and must be issued to alleviate the poverty that has been hit or felt by some Muslims to achieve a happier life to the keridhoan Allah SWT, so the property owned by muzakki or mustahiq got blessing
According to the Language (lughat), zakat means: to grow; developing; fertility or increase can also mean cleaning or purifying as mentioned in the QS. At-Taubah 11 as follows:
فَإِنْ تَابُوا وَأَقَامُوا الصَّلَاةَ
وَآتَوُا الزَّكَاةَ فَإِخْوَانُكُمْ فِي الدِّينِ ۗ وَنُفَصِّلُ الْآيَاتِ
لِقَوْمٍ يَعْلَمُونَ
But (even so), if they repent, establish regular prayers, and practise regular charity, they are your brethren in Faith: (thus) do We explain the Signs in detail, for those who understand. [5]
There are several other names for the meaning of zakat according to syara ', as mentioned in the Qur'an as follows:
فَإِنْ
تَابُوا وَأَقَامُوا الصَّلَاةَ وَآتَوُا الزَّكَاةَ فَإِخْوَانُكُمْ فِي الدِّينِ
ۗ
وَنُفَصِّلُ الْآيَاتِ لِقَوْمٍ يَعْلَمُونَ
But (even
so), if they repent, establish regular prayers, and practise regular
charity,they are your brethren in Faith: (thus) do We explain the Signs in
detail, for those who understand. [6]
The word shadaqah, in the period of Mecca, applies to the meaning of zakat (shadaqah fardhu) and the meaning of shadaqah tathawwu '(shadaqah sunnah). The words al-Haq, al-Faridhah, al-Infaq and Tha'amulmasakin, in the Qur'an, generally have an absolute meaning, ie shadaqah generally includes obligatory and sunnah. Word of Allah SWT.
أَلَمْ
يَعْلَمُوا أَنَّ اللَّهَ هُوَ يَقْبَلُ التَّوْبَةَ عَنْ عِبَادِهِ وَيَأْخُذُ
الصَّدَقَاتِ وَأَنَّ اللَّهَ هُوَ التَّوَّابُ الرَّحِيمُ
Know they not
that Allah doth accept repentance from His votaries and receives their gifts of
charity, and that Allah is verily He, the Oft-Returning, Most Merciful?.[7]
Thus, zakat can be defined 'ikhroojulmaali ilallahu ta'ala, issuing property to Allah Ta'ala. So, the process of calling that is called zakat, not the treasure he gave. The treasure that he gives, the collected treasure, is usually called the mall az-zakah 'equal to the property of zakat. The basis of zakat, the treasure that becomes the object of zakat is called 'mal az-zakah'. The subject receiving the zakat is called 'mustahiq az-zakah. The person who owns the property that issues his zakat is called 'al-mushaddaq' or 'al-muzakki'. People who pick or handle zakat are called 'amil az-zakah' or al-mushaddiq.[8]
There are several kinds of zakat meanings interpreted by the commentator as follows:1. Yusuf Qardawi interpret in terms of language, zakat derived from the word zaka which means blessing, grow, clean and good then in terms of term (terminology) of zakat is defined as a term for the taking of certain parts of the property that has fulfilled certain conditions to be given to certain groups as well as a religious service maaliyah ijtimaiyah who have an important position and strategic.[9]
2. Azzuhaili said in the book of Al-fiqh Islamy wa'adillatuhu he mentioned that the zakatnya obligatory is zuuud (gold and silver), minerals and findings, trade treasures, plants and fruits, trade and livestock.[10]
3. Sayyid Sabiq, defines Zakat as the name or title of a right of Allah Ta'ala issued to a poor person. It is called Zakat, because it contains hope for the blessing, cleansing the soul and fosters it with various virtues, regarding the categories of property that must be issued zakat is gold and silver, plants and fruits, trade, livestock, minerals and treasures findings .[11]
4. Ibn al-Qayyim al-Jawziyah states that the zakat is divided into four groups namely First group of plants and fruits; Second, the group of livestock consists of camel, goat and goat, Third Gold and silver group and Fourth, Group of trade treasures and various the type. [12]
5. Didin Hafidudhin, The language of the word zakat comes from the word zaka which means to grow fertile. Another meaning of zaka as used in the Qur'an is sacred from sin. [13]
In Indonesia the perception of the meaning of zakat is
more directed to Zakat fitrah when it has been mentioned above that zakat has
other languages namely shadaqah, infaq, al-haq, al-fara'id, Tha'amul-masakin.
So in this study the dimensions of zakat in question include shadaqah, infaq,
al-haq, al-fara'id, Tha'amul-masakin.[14]
Furthermore, the main subject is about the management
of zakat associated with zakat management and the influence of ads that display
expenditure and income reports that provide an overview of the management of
zakat itself.
In this case the study is the Institute of Amil Zakat
Peduli Ummat Waspada which is run by a famous newspaper in North Sumatra, the Institute
of Amil Zakat Peduli Ummat Waspada where the institution is trying to withdraw
zakat from the ummah to be distributed to mustahiq.
The concept has been made by the Institute of Amil
Zakat Peduli Ummat Waspada is to apply the concept of zakat management with the
distribution of public transparency management to attract sympathizers of
muzakki to channel the zakat, Infaq and Shadaqahnya through zakat amil agencies
alert to be managed and submitted to mustahiq recipients of zakat.
While the Promotion Fee contains about the muzakki
report which has distributed its zakat (Infaq or Shadaqah) and notification of
place of zakat fund transfers through bank account and announcement of mustahiq
which has received zakat (in the form of aid, beasiswa, etc) along with the
nominal amount of funds received.
The Institute of Amil Zakat Peduli ummat Waspada has
made these two concepts above to attract the attention of the ummah or the
general public to channel some of his wealth to this institution and receive
special attention from the ummah about its management.
The type of advertising
is as follows:
1. Newspaper ads in the form
of advertising pemeberidak in mass media in the form of an appeal to pay zakat
or in the form of announcement of the amount of muzakki follows with the amount
of zakat, infaq or shadaqah which is issued as well as the announcement of
mustahiq who receive zakat with the frequencies of his ad every week loaded in
the mass media.
2. Making leaflets given to
the general public and frequent advertising like this is only made in important
events such as the big day of Islam, natural disasters and frequencies are
uncertain according to circumstances.
3. Send a letter of
application or notice to the institution or someone in the form of a tithe
himbaun. Such ad frequency occurs at any time by listing the company or society
deemed eligible to surrender its zakat. [15]
Seeing the role of Amil Zakat Peduli Institution Ummat
Waspada and referring to the problems above, raises a question about
pembamankanakanakan influence of management that has been made by the Institute
of Amil Zakat Peduli ummat Waspada follows with notification in the form of
advertisements in the newspaper in the form of announcement of names that
submit part of his property muzakki) who pay Zakat, Infaq and Shadaqahnya and
notification of the names of institutions or society (Mustahiq) who receive
these funds to the whole community in general and especially to the people in
the city of Medan ?. And its impact on the satisfaction felt by the Muzakki ?.
In this case the relation between Zakat Distribution
and Promotion Cost to the number of muzakki who channel Zakatnya in Institute
of Amil Zakat Peduli Ummat Waspada. So that the writer or researcher feel
interested to study this problem and analyze about "Influence of Zakat
Distribution And Cost Of Promotion To The Number Of Muzakki At Institute Of
Amil Zakat Concerned Ummat Waspada"
B. RESEARCH METHODS
B.1. Scope of Research
Scope in this study the authors use descriptive method
of analysis that is describing the events that are focused on solving the
problem at the present moment, by way of data collection, compilation of data
then analyze and conclude it.
B.2. Types of Data and Data Collection Techniques
1. Type of Research
The type of research used is the research of a
research subject with regard to a specific phase or typical of the overall
personality.
2. Data Collection
Techniques
The data collection techniques conducted in this study
are as follows:
a. Library study is a
technique of collecting data through literature research techniques by studying
books, literature-literature, and notes pertaining to the object of research.
b. Field study is to
conduct direct observation in the company and then get information related to
the problems studied in the first way structured interviews That is data
collection by conducting question and answer with the company Institute Amil
Zakat Peduli Ummat Waspada, Second Observation non Participant That researchers
do observation with studying and analyzing company documents and records
related to the activities.
B.3. Population
Population according to Sugiyono is a generalization
area consisting of subjects and objects that have the quality and
characteristics set by the researchers to be studied and then drawn
conclusions. [16]
The population that will be used in this research is
data of activity report conducted by Institute of Amil Zakat Peduli Ummat
Waspada that is from year 2001 until year 2009.
The data used by the authors in this study is the
distribution data Zakat and Promotion Costs and Total Muzakki since 2001-2009
is as follows:
Table: I
|
|
Distributed funds (Rp) |
Biaya
Promosi (Rp) |
Number of Muzakki |
|
1995 |
100.956.630 |
12.901.562 |
195 |
|
1996 |
150.874.626 |
15.161.468 |
232 |
|
1997 |
175.968.720 |
17.252.784 |
331 |
|
1998 |
190.675.650 |
19.132.672 |
356 |
|
1999 |
220.616.540 |
21.245.772 |
496 |
|
2000 |
221.726.650 |
22.245.872 |
515 |
|
2001 |
321,826,850 |
23,345,983 |
548 |
|
2002 |
420,449,117 |
25,345,450 |
643 |
|
2003 |
425,460,714 |
26,345,987 |
678 |
|
2004 |
773,668,275 |
30,789,678 |
689 |
|
2005 |
1,941,405,016 |
100,567,876 |
737 |
|
2006 |
2,421,432,453 |
150,763,098 |
748 |
|
2007 |
2,431,456,672 |
150,879,768 |
768 |
|
2008 |
2,456,678,897 |
150,986,790 |
787 |
|
2009 |
2,765,786,345 |
200,323,645 |
798 |
Source: LAZ PU Waspada
Data
B.4. Data Analysis Model
1. Data Retrieval Method
For data retrieval in this case the author use the
method of direct interview with the amil Zakat care agency Ummat Waspada and
then take data include data amount Muzakki data distributed funds and data
promotional expenses are issued taken in the form of data per year, so as to
facilitate the authors do analysis against the study.
2. Analysis Method
To know the effect of Zakat distribution which include
Humanitarian Mission, human resource development and community development (distribution
Of Zakah) (X1), Promotion cost (X2), to Muzakki number (Y), the writer will
analyze by using statistical analysis method as follows:
a. Regression Analysis
Method
To know the relationship between the three variables
X1, X2, together (simultaneous) to Y used multiple correlation coefficient
which has the following formula:
Y = α0 + α1X1 + α2X2 + ε
While to know the closeness of variable relationship
X1, X2, partially to Y is used partial correlation coefficient. The partial
correlation between Y and X1 if X2 is deemed to remain defined:
From the correlation coefficient, can be calculated
the value of the coefficient of determination, the value that explains the
magnitude of the influence of a variable on other variables in percentage form.
The formula used to calculate the coefficient of determination (KD) is
KD = r2 x 100%
Where r2 is the square of multiple correlation coefficients
or partial correlations that have been calculated previously.
B.5. Variable Operational Definition
In this research consists
of two variables that will be studied:
1. Dependent Variable
(X1): Distribution of Zakat
2. Dependent Variable
(X2): Promotional Cost
3. Free Variable (Y):
Number of Muzakki
a. Zakat Distribution
(X1)
The distribution of Zakat
(X1) represents the entire funds distributed to muzakki include:
1. Mission of Humanity
a) Conflict areas (Aceh,
Poso, Ambon, Iraq, etc.)
b) Natural Disaster Areas
(Nias, Dairi, Asahan, Bengkulu, etc.)
2. Development of Human
Resources
a. Beastudi Achievement
b. Help SPP Dhuafa
c. Help Dai and Bea Guru
3. Community Development
a) Economic empowerment
b) Community health
services
c) Distribution of
Sacrificial Animals (Karo, Simalungun, Dairi, Langkat, Deli Serdang, etc.)
In general the use of funds conducted by the Institute
of Amil Zakat Peduli ummat wary includes:
1. Zakat used for the
mustahic interests include a momentary aid program and empowerment.
2. Infak is used for the
necessity of mustahik through a program that is a temporary relief and
empowerment.
3. Waqf is used in
accordance with the aqad made between the institution with the pewakaf.
4. Activities that are
temporary.
While the cost of Promotion (Variable X2) in this case
the cost of promotion included into the order getting cost, ie all costs
incurred in the business to obtain zakat including salaries of employees or
those related to office costs, in addition to promotional costs can also be
seen from the function advertensinya , where the function of the advert
consists of the activities of designing and implementation of order getting
activity, that is through the activities of advertisement and promotion.
Next Number of Muzakki (Variable Y) the whole muzakki
who gave his zakat to the Amil Zakat Concerned Ummat Institute consisting of a
special Muzaki and a common Muzakki.
Where is the special muzakkki muzakki fixed or
subscriptions taken by LAZ officers every year or every month to the Muzakki,
while the general Muzakki ie muzakki who is not bound to do zakatnya submission
to the Institute of Amil Zakat Peduli Ummat Waspada.
B.6. Location and Time of Research
This research was conducted at LAZ Peduli Ummat
Waspada located at Jl. Brigjend Katamso No.1 Medan. The study was conducted
from November 2009 to May 2010.
C. RESEARCH RESULT AND DISCUSSION
C.1. Research Results
Research on the Influence of Zakat Distribution and
Promotion Cost on Muzakki amount at Lembaga Amil Zakat Peduli Ummat Waspada is
using multiple linear regression analysis tools. The discussion on the results
of this data analysis consists of data descriptions, classical assumption test
and hypothesis testing.
Description of data is a statistical tool that
describes the characteristics of a data used for research that includes the
mean, standard deviation, the lowest total score and the highest of each
variables that exist in the study.
The data we get is as in
the following table:
Table: II
|
Year |
Distributed funds (Rp) |
Promotional Fee(Rp) |
Number of Muzakki |
|
2001 |
321,826,850 |
23,345,983 |
548 |
|
2002 |
420,449,117 |
25,345,450 |
643 |
|
2003 |
425,460,714 |
26,345,987 |
678 |
|
2004 |
773,668,275 |
30,789,678 |
689 |
|
2005 |
1,941,405,016 |
100,567,876 |
737 |
|
2006 |
2,421,432,453 |
150,763,098 |
748 |
|
2007 |
2,431,456,672 |
150,879,768 |
768 |
|
2008 |
2,456,678,897 |
150,986,790 |
787 |
|
2009 |
2,765,786,345 |
200,323,645 |
798 |
Source: LAZ PU Waspada
Data
The table above is the data in the form of distributed
Rupiah, Promotional Fee and Amount of Muzakki in the form of data sourced from
Amil Zakat Institute concerning Ummat Waspada.
Furthermore, data processing is done by dividing the
annual data into quarterly data by way of linear interpolation with the
following formula:
Q1 = Yt-1 + 4.5 / 12 (Yt
- Yt-1)
Q2 = Yt-1 + 1.5 / 12 (Yt
- Yt-1)
Q3 = Yt-1 + 1.5 / 12 (Yt
- Yt-1)
Q4 = Yt-1 + 4.5 / 12 (Yt
- Yt-1)
Where:
Q1: First Quarterly Data
Yt: The applicable year
data
Yt-1: Previous year data
So with the above
Interpolation Formulas obtained data as follows:
Table : III
|
No |
Year |
Triwulan
Ke |
JM (Y) |
DZ(X1) |
BP(X2) |
|
1 |
2002 |
I |
160,75 |
284843499,9 |
22596182,88 |
|
|
|
II |
160,75 |
309499066,6 |
23096049,63 |
|
|
|
III |
160,75 |
309499066,6 |
23096049,63 |
|
|
|
IV |
160,75 |
284843499,9 |
22596182,88 |
|
2 |
2003 |
I |
169,5 |
418569768,1 |
24970248,63 |
|
|
|
II |
169,5 |
419822667,4 |
25220382,88 |
|
|
|
III |
169,5 |
419822667,4 |
25220382,88 |
|
|
|
IV |
169,5 |
418569768,1 |
24970248,63 |
|
3 |
2004 |
I |
172,25 |
294882878,6 |
24679602,88 |
|
|
|
II |
172,25 |
381934768,9 |
25790525,63 |
|
|
|
III |
172,25 |
381934768,9 |
25790525,63 |
|
|
|
IV |
172,25 |
294882878,6 |
24679602,88 |
|
4 |
2005 |
I |
184,25 |
335766997,1 |
4622853,75 |
|
|
|
II |
184,25 |
627701182,4 |
22067403,25 |
|
|
|
III |
184,25 |
627701182,4 |
22067403,25 |
|
|
|
IV |
184,25 |
335766997,1 |
4622853,75 |
|
5 |
2006 |
I |
196,5 |
1761394727 |
81744671,13 |
|
|
|
II |
196,5 |
1881401586 |
94293474,38 |
|
|
|
III |
196,5 |
1881401586 |
94293474,38 |
|
|
|
IV |
196,5 |
1761394727 |
81744671,13 |
|
6 |
2007 |
I |
196,75 |
2417673371 |
150719334,4 |
|
|
|
II |
196,75 |
2420179426 |
150748504,1 |
|
|
|
III |
196,75 |
2420179426 |
150748504,1 |
|
|
|
IV |
196,75 |
2417673371 |
150719334,4 |
|
7 |
2008 |
I |
199,5 |
2421998338 |
150839634,8 |
|
|
|
II |
199,5 |
2428303894 |
150866390,3 |
|
|
|
III |
199,5 |
2428303894 |
150866390,3 |
|
|
|
IV |
199,5 |
2421998338 |
150839634,8 |
|
8 |
2009 |
I |
187 |
2340763604 |
132485469,4 |
|
|
|
II |
187 |
2418040466 |
144819683,1 |
|
|
|
III |
187 |
2418040466 |
144819683,1 |
|
|
|
IV |
187 |
2340763604 |
132485469,4 |
Source: Data processed by
the author
The above table Data is processed, which is the annual
data sharing into Quarterly data.
Furthermore, the data is entered into Sofwer SPSS, for
variable (x1) Zakat Distribution and (X2) Promotion Cost must be processed
again so that data can be Input into SPSS Program, that is by doing longer (LN)
So that will be obtained data as follows:
Table: IV
|
No |
Year |
Triwulan
Ke |
JM (Y) |
DZ(X1) |
BP(X2) |
|
1 |
2002 |
I |
160,75 |
19,47 |
16,93 |
|
|
|
II |
160,75 |
19,55 |
16,96 |
|
|
|
III |
160,75 |
19,55 |
16,96 |
|
|
|
IV |
160,75 |
19,47 |
16,93 |
|
2 |
2003 |
I |
169,5 |
19,85 |
17,03 |
|
|
|
II |
169,5 |
19,86 |
17,04 |
|
|
|
III |
169,5 |
19,86 |
17,04 |
|
|
|
IV |
169,5 |
19,85 |
17,03 |
|
3 |
2004 |
I |
172,25 |
19,50 |
17,02 |
|
|
|
II |
172,25 |
19,76 |
17,07 |
|
|
|
III |
172,25 |
19,76 |
17,07 |
|
|
|
IV |
172,25 |
19,50 |
17,02 |
|
4 |
2005 |
I |
184,25 |
19,63 |
15,35 |
|
|
|
II |
184,25 |
20,26 |
16,91 |
|
|
|
III |
184,25 |
20,26 |
16,91 |
|
|
|
IV |
184,25 |
19,63 |
15,35 |
|
5 |
2006 |
I |
196,5 |
21,29 |
18,22 |
|
|
|
II |
196,5 |
21,36 |
18,36 |
|
|
|
III |
196,5 |
21,36 |
18,36 |
|
|
|
IV |
196,5 |
21,29 |
18,22 |
|
6 |
2007 |
I |
196,75 |
21,61 |
18,83 |
|
|
|
II |
196,75 |
21,61 |
18,83 |
|
|
|
III |
196,75 |
21,61 |
18,83 |
|
|
|
IV |
196,75 |
21,61 |
18,83 |
|
7 |
2008 |
I |
199,5 |
21,61 |
18,83 |
|
|
|
II |
199,5 |
21,61 |
18,83 |
|
|
|
III |
199,5 |
21,61 |
18,83 |
|
|
|
IV |
199,5 |
21,61 |
18,83 |
|
8 |
2009 |
I |
187 |
21,57 |
18,70 |
|
|
|
II |
187 |
21,61 |
18,79 |
|
|
|
III |
187 |
21,61 |
18,79 |
|
|
|
IV |
187 |
21,57 |
18,70 |
Source: Data processed by
the author
The table above shows that the value of Zakat
Distribution, the number of promotional bundles and the number of Muzakki on
each quarter in a year, so that data can be inserted (Input) into the program
SPSS 13.0.dan then done hypothesis testing.
C.2. Hypothesis Testing
To estimate Influence of indefendent variable (X) that
is Zakat Distribution (X1), Promotion Cost (X2) tehadap amount of muzakki (X3)
at amil Zakat institution care of the caution then do multiple linear analysis
with estimation model based on priler data which have been transformed and
analyzed with assistance SPSS 13.0 with the following results:
1. Multiple Linear
Regression
Multiple linear regression analysis was used to
examine the relationship between two or more independent variables, consisting
of Test T Test, Test F Test, Coefficient of Determination Test (R2), and
Hypothesis test.
a. Test T-Test
1). Test T-Test
independently
Test Test Is a partial test of hypothesis (individual)
to prove the value of regression coefficient statistically significant or not
in determining the Defendant Variable.
The Criteria for decision
making are as follows:
• Accept the null
hypothesis (H0) if t-count <t- Table
• Accept Alternative
hypothesis (Ha) if t-arithmetic> t- Tables
With the test statistic α
= 0.05 with 95% confidence level obtained t-table at dk = amount. then tested
the regression coefficient hypothesis successively to the variables X1 and X2.
Based on the results of
data processing above, then obtained t-count Distribution Zakat (x1) = 10,171, while for table (0.95,29) with
significance level of 5% obtained value = 1.70. then the comparison of t value
arithmetic and t table yields:
t count> t table
10,171> 1.70
So it is concluded that Ho can be rejected or Ha
Accepted this means that Zakat Distribution (X1) significantly affect Muzakki
(Y) variable with 95% confidence level.
From result of data processing above, hence obtained
T-Count for Promotion Cost (X2) equal = -4,967 meanwhile, for t table (0,95,29)
with significance level 5% obtained value = 1.70 comparison t value arithmetic
and t table generates
t <t table
-4,967 <1.70
Based on the comparison, it can be concluded that H0
is accepted and Ha is rejected, which means the regression coefficient of
Promotion Cost (x2) is not significant to Muzakki (Y) amount with 95%
confidence level.
b. F-Test Test (ANOVA)
The model test (ANOVA) is done to see the effect of
independent variables ie Zakat distribution (X1) and Promotion Cost (X2) as a whole
or simultaneously (together) influence the dependent variable that is Muzakki
(Y), this test is done by comparing the value F-count with Ftable, based on
this research can be seen F-Test test below
Hypothesis:
Ho: X1 = X2 = 0
Ha: x1 ≠ X2 ≠ 0
Criterion of decision
making:
Ho accepted if f-hit
<f-table
Ha is accepted if
f-count> f-table
Based on the results of Anova test data processing
above obtained that F calculated by 113.057 while F table, (2.29) with a real
level of 5% will result 3.33 Comparison of both yield:
F arithmetic> F table
7113,057> 3, 33
Because the value of F arithmetic> F table, it is
concluded that Ha accepted and Ho rejected, which means there is a linear
relationship on multiple linear regression model between independent variables
(Zakat Distribution and Promotional Cost) simultaneously or together influence
the dependent variable (dependent variable ) ie Total Muzakki at 95% confidence
level.
The relationship between the independent variable and
the dependent variable is explained by the determinant determination test (R2),
that is to say the relation which can be explained by the independent variable
(the distribution of zakat and promotion cost) and the dependent variable
(Muzakki number).
Based on the above data processing obtained value of
R2 = 0, 886 or 8.86% which means the magnitude of the effect of the
distribution of Zakat and Promotion Cost (independent variable) to Muzakki
amount (dependent variable) only 1.14% and the remaining 11.4% others not
included in this estimation model and the magnitude of standard estimation
error of 666 and Durbin-Watson column is 666.
d. Hypothesis testing
Based on the results of regression SPSS output can be
made Regression equation formed in the model as follows:
Y = α + β1X1 + β 2 X2 + ε
The Regression equation
is
Y = -21,552 + 23,611 X1 + -10,283 X2 + ε
From the above
equation it can be concluded that if the Zakat Distribution and promotion cost
is negligible then the number of muzkki is 21,552. if an increase in the number
of muzakki 1 will be followed by an increase in the number of muzakki of 21,552.
To see the acceptance or rejection of the proposed
hypothesis, the test uses the significance value with the following conditions:
• If Significance
<0.05 then H0 Accepted
Based on the results of data processing above, shows
that the value of significance is smaller than 0.05 (0.000 <0.05). This
means that the distribution of Zakat and Promotional Costs together with the
amount of muzakki on the Institute of Amil Zakat Peduli Ummat Waspada. So the
hypothesis proposed in this research is accepted.
2. Classic Assumptions
The Classic Assumption Test model is part of multiple
linear regression. Multiple regression is a regression analysis using two or
more independent variables. Multiple regression models can be as much as
possible if they satisfy the data normality test and are free of classical
assumptions such as multicollinearity and heteroskeditas. The testing process
of this assumption is done instantly with the regression test process. The
following illustrates the classical assumption test consisting of:
a. Normality test
Normality test aims to know the distribution of data
that has a normal distribution. Noramality can be seen from the Skewness score.
The Skewness value is used to find out how the normal distribution of data is
in the variable by assessing the slope of the curve. The good skewness value is
closer to the number 0. If you look at the curve from the value of kurtosis.
From the result of the data above that Zakat
distribution variable has skewness value = -073 and total cost has skewness
value = -514 and Total muzakki has skewness value = -346.
There are two variables, namely Zakat distribution and promotion cost have
skewness value approaching 0 so that each data has normal distributed tendency
while Zakat Distribution has skewness value approaching number 1 so that each
data has no tendency to distributed normal.
Descriptiv Statistics
Image
|
|
Mean |
Std. Deviation |
N |
|
JM |
183.3125 |
13.69351 |
32 |
|
DZ |
20.6344 |
93456 |
32 |
|
BP |
17.7313 |
1.04779 |
32 |
In addition, normlitas test can also use JB-Test
(Jarque Beta Test). To search for JB-Test of each variable is to use the
following formula:
JB-Test = n / 6 (S2 +
(1/4) (K-3) 2)
Where:
n = Amount of data
S = Skewness Value
K = Value of Kurtosis
So obtained JB-Test of
each variable is
JB Test For variable Y
(Number of Muzakki) =63811.33
JB Test For variable X1
(Zakat Distribution) =30.206176
JB Test For variable X2 (Promotion
Cost) =1821571.5
From the results of normality test by using JB-Test it
can be seen that the data of each variable has a tendency to be distributed
normally.
b. Heterocedasticity Test
Heterocedasticity is a residual variant that does not
contribute to the regression, so the accuracy of the predicted product becomes
doubtful, Heterocedasticity can be interpreted as a variable variation in all
observations, and the error occurring shows a systematic relationship
corresponding to a one-way or more independent variable, random. The residue in
heterokedastisitas is greater when the observation is greater.
A regression is said to be detected Heterocedasticity
when the residual transmit diagram forms a certain pattern which can be seen
from the Scatterplot image, the residual transmit diagram does not form a
certain pattern, then the regression is free from Heterocedasticity case and
meet the classical assumption requirements of Heterocedasticity.
c. Multicollinearity Test
Multicollinearity test is needed to determine whether
there are indefendent variables that have similarities with other independent
variables in a model. This similarity will lead to a very strong correlation.
Using the same data with
the data and variables used in the regression test, the classical assumptions
of Multicollinearity statistics can be seen in the following Coefficients table:
C. Discussion of Research
Results
In this research the author uses Ordinary Least Square
(OLS) method, through SPSS program. 13.0 as a data processor to estimate
variable parameters, observed from the empry model established in the research
model. After obtaining the estimation results, the model was tested in
statistical descriptive, inductive statistics and inferential statistics.
1. Descriptive statistics
are statistical data relating to the collection of data that is the
distribution of Zakah and promotional costs and the amount of Muzakki obtained
from the report of the Institute of Amil Zakat Peduli Ummat Waspada from
2002-2008.
2. Inductive Statistics, From
the model that the author has previously explained that is:
Y = α + β1X1 + β2 X2 + ε
The Regression equation
is
Y = -21,552 + 23,611 X1 +
-10,283 X2 + ε
From the above model explanation that α (constant)
value -21,552 means this variable significantly affect the number of Muzakki
while Koefisisen β1 of 23.611 positive nialai indicating that there is a
significant relationship between this variable with the number of muzakki while
the regression coefficient for β2 of -10.2283 berniali negative signals that
the β2 variable has no significant effect or no significant effect on the
number of Muzakki.
3. Inferential statistics is
the conclusion of the conclusion of the research as the basis of decision
making, that the distribution of Zakat has a significant or positive influence
on the number of Muzakki. It can also be seen on the result of T-Test test.
Promotion Cost has a Negative effect on Total Muzakki with t-Ratio -4,967 <t
table.
4. From the results of
determination R2 seen that the value of R2 = 8.86% means 8.86% variable number
Muzakki determined by the amount of variable Distribution of Zakat and
Promotion Cost. While the rest of 1.14% is determined by other variables not
included in this estimation model.
D. CONCLUSIONS, IMPLICATIONS, AND LIMITATIONS OF
THE RESEACH
D.1. Conclusion
1. Based on the research
that the authors do about the Dissemination of Zakat and Promotion Cost on the
number of Muzakki at the Institute of Amil Zakat Peduli Ummat Waspada Konstanta
of -21,552 states that if there is no distribution of Zakat and Promotion Cost
then the number of Muzakki in the Institute of Amil Zakat Peduli Ummat Waspada
is - 21,552 assuming cateris paribus.
2. Regression coefficient Zakat
Distribution amounted to 23.611 states that any increase of Zakat Distribution
of Rp.1 will increase the amount of Muzakki give Zakatnya Rp. 23.611, assuming
cateris paribus.
3. Regression coefficient of
Promotion Fee of -10.2283 states that each additional Promotional Cost of Rp.1
will increase the amount of Muzakki submit His Zakah Rp -10.228 with the
assumption cateris paribus.
4. That the Influence of Zakat Distribution and Promotion Cost to Number of
Muzakki at Institute of Amil Zakat Peduli Ummat Waspada based on data sourced
from the Institute and tested through SPSS 13.0 is a significant variable of
Zakat distribution because Ho Denied which means Significant while Promotion
Cost Not Significant Because Ho Be accepted.
5. From the ANOVA table it
is found that Zakat Distribution and Promotion Cost Affects Muzakki Number of
88.6%. This shows that Zakat Distribution and Promotion Cost have a big
influence on the amount of Muzakki at Amil Zakat Peduli Ummat Waspada, and only
11.4% are the factors outside of Zakat Distribution and Promotion Cost that
influence the amount of Muzakki at Amil Zakat Peduli Ummat Waspada Institute.
D.2. Implications
1.
The distribution of zakat is a process of delivering
goods or services from producers to mustahik, where goods or services are
required. The distribution process essentially creates the utility of time,
place, and transfer of property. The results of this study indicate that the
distribution of Zakat influences the number of Muzakki. This has implications
for the future of the Institute more attention and improve its distribution in
order to increase the number of Muzakki, so that corporate objectives can be
achieved.
2.
Promotional costs are the amount of funds the company
pours into promotion to increase sales. The results of this study indicate that
Promotional Costs affect the number of Muzakki. This has implications for the
future of the company more intensify Promotion activities to boost the interest
of Islamic society Submit Zakat to LAZ Care Ummat Waspada
D.3.Limitations of Research This research has been cultivated and carried out in accordance with scientific procedures, but still has limitations:1. Factors that affect the amount of Muzakki in this study consists of only two variables, namely Disitribusi Zakat and Promotion Cost, while there are many other factors that affect the amount of Muzakki.
2. The existence of the limitations of the study due to interviews only done to the responsible agency only so that interviews tend to talk about the important by covering the weakness of the Institute.
from the limitations of the above research should be given the following suggestions:
1.
To increase the number of Muzakki to submit his Zakat in
LAZ Peduli Ummat Waspada in order to maintain the management management that is
done include good distribution and more intensify the promotion so as to
increase the total Asset Volume of the institution.
2.
Paying Zakat or issuing Zakah from income is a religious
guidance or an obligation of every Muslim including zakat profession and
suggested to further increase provesionalisme pengelolaan to get Muzakki more.
3.
Need more intensified intensive socialization efforts
either through interpersonal media (kiyai / ulama), eloktronik media and print
media. This effort is expected to provide a clear picture of LAZ Peduli Ummat
Waspada.
4.
Intensive socialization efforts are mainly related to the
superiority of delivery precision and about the activities units undertaken by
LAZ Peduli Ummat Waspada.
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[2] Alquran surah ke (2) Al Baqarah Prg: 267
[3] Alquran Surah ke (67) al-Mulk Prg: 15.
[4] Alquran Surah ke (46) al-Ahqaf Prg: 19.
[5] Alquran Surah ke (9) At-Taubah Prg: 11.
[6] Ibid.
[7] Alquran Surah ke (9) At Taubah Prg: 104
[8] Yusuf Qardhawi, Dauru al-Zakat fi’Ilaaj al-Musykilaat al-Iqtishaadiyah, terj. Sari Narulita, Spektrum Zakat Dalam Membangun Ekonomi Kerakyatan, (Jakarta: Zikrul, 2005), p. 81
[9] Yusuf Qardawi, Al-Ibadah fil-Islam (Beirut: Muassasah Risalah, 1993), h.235.
[10] Wahbah Az-zuhaili, al-Fiqh al-Islamy Wa’adillatuhu (Damaskus: Darl el-fikr, 1986), p.758.
[11] Sayyid Sabiq, Fiqh al-Sunnah, (Kuwait: Daar al-Bayan, 1968), juz 3 p.27.
[12] Ibnu Qayyim al-Jauziyyah, Zaadul-Ma’aad fi Hady Khairil-Ibad (Beirut: Daar El fikr, 1995), Juz 2, p.3
[13] Didin Hafidhuddin, Agar Harta Berkah & Bertambah: Gerakan Membudayakan Zakat, Infaq danSedekah, (Jakarta: Gema Insani Press, 2007), p. 92.
[14] Yusuf Qardhawi, Dauru al-Zakat fi’Ilaaj al-Musykilaat al-Iqtishaadiyah, terj. Sari Narulita, Spektrum Zakat, p.81
[16] Sugiyono, Metode Penelitian Bisnis, (Bandung: CV. Alfabeta, 1999), h. 12.
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