Distribution of Zakat Funds to Achieve SDGs Through Poverty Alleviation in Baznas Republic of Indonesia

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1. DISTRIBUTION OF ZAKAT FUNDS TO ACHIEVE SDGs THROUGH POVERTY ALLEVIATION IN BAZNAS REPUBLIC OF INDONESIA ZULFIKAR HASAN Jabatan Syariah dan Ekonomi , Akademi Pengajian Islam, Universiti Malaya, Jalan Universiti, 50603 Kuala Lumpur. E-mail: zulfikarhasan19@yahoo.com A PEER-REVIEWED ARTICLE (RECEIVED – 3 JUN 2020: REVISED – 19 AUGUST 2020: ACCEPTED – 14 SEPTEMBER 2020) ABSTRACT Exterminating poverty and inequality is a present challenge that the SDGs want to overcome. Sustainable Development Goals (SDGs) itself is a continuation of the previous platform of the Millennium Development Goals (MDGs), which was designed by the United Nations and agreed upon by 193 countries. SDGs applied with universal principles, integrity, and inclusive to ensure that all parties can involve without exception, with the name No One Left Behind. The SDGs have 17 goals and 169 achievement targets, which expected to realize in 2030. Zakat contribution to support SDGs is also supported by Law No. 23 of 2011 concerning Management of Zakat, which states that zakat is a religious institution that aims to improve justice and welfare of the community. Besides, specifically in Article 3 of the same Act, it explains that the management of zakat intended; 1) Increase the effectiveness and efficiency of services in the management of zakat, 2) Increase the benefits of zakat to realize community welfare and poverty reduction. Keywords: Funds; Zakat; SDGs; Poverty INTRODUCTION The Islamic economy has accomplished global growth which completed in many appearances, both in the commercial sector such as banking and in the areas of social investment such as zakat, infaq, alms and endowments. Zakat is one of the sectors that have potential funding resources for achieving SDGs. Judging from the type of program AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 25
2. carried out , zakat has a relationship with the SDGs achievement goals—for example, alleviation of poverty and hunger, good health and so on. SDGs often referred to as the Sustainable Development Goals, which are a platform for acting to alleviate poverty, protect the earth and ensure that all people can feel peace and prosperity. Eradicating poverty and inequality is a present challenge that the SDGs want to overcome. Sustainable Development Goals (SDGs) itself is a continuation of the previous platform of the Millennium Development Goals (MDGs), which was designed by the United Nations and agreed upon by 193 countries. SDGs are applied with universal principles, integrity and inclusive to ensure that all parties can involve without exception, with the name No One Left Behind. The SDGs have 17 goals and 169 achievement targets, which expected to realize in 2030. SDGs, which are often called the Sustainable Development Goals, is a platform for acting to alleviate poverty, protect the earth and ensure that all people can feel peace and prosperity. Points from 17 primary SDGs objectives include : 1. No Poverty 2. Zero Hunger 3. Good Health and Well-being 4. Quality Education 5. Gender Equality 6. Clean Water and Sanitation 7. Affordable and Clean Energy 8. Decent Work and Economic Growth 9. Industry, Innovation, and Infrastructure 10. Reducing Inequality 11. Sustainable Cities and Communities 12. Responsible Consumption and Production 13. Climate Action 14. Life Below Water 15. Life on Land 16. Peace, Justice, and Strong Institutions 17. Partnerships for the Goals Zakat is the distribution of wealth by sufficient Muslims following religious provisions to be given to those who are more in need. As for the recipients of zakat namely the needy, poor, amil, converts, slaves of people who are in debt, fisabilillah (who fight in the way of Allah), and Ibn Sabil (who is on his way). The purpose of zakat is to provide services, AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 26
3. benefits and improve welfare for the recipients . It can say that zakat is a vital development instrument for the country. Zakat is one of the pillars of Islam as well as a mandatory instrument for Muslims in the process of servitude and devotion to Allah SWT, which has implications in the social and economic sphere of society. Zakat can see as one of the resources and sources of funding in matters which included in the 8 Ashnaf, as stipulated in the Al-Quran especially the AtTaubah verse 60 (9:60). Therefore, zakat can consider as a potential resource and source of funds in programs that carried out in the hope that it can have a positive impact and change for those who receive it, particularly in the context of poverty alleviation. The amount of the collection of Zakat, Infaq, and Alms funds nationally in 2019 reached Rp 1.8 trillion and distribution reached Rp. 1 trillion. As illustrated in the graph as follows: 350,000,000,000 300,000,000,000 250,000,000,000 200,000,000,000 150,000,000,000 100,000,000,000 50,000,000,000 0 COLLECTION 2019 BAZNAS DISTRIBUTION 2019 BAZNAS Source : Baznas Republic of Indonesia Figure 1: Collection and Distribution Baznas 2019 (in rupiah) Figure 1 shows the amount of the collection of Zakat, Infaq, and Alms funds nationally in 2019 reached Rp 1.8 trillion and distribution reached Rp. 1 trillion. The allocation of Zakat, Infaq, Alms National Funds distributed to the fields of fields, including Social Humanity, Education, Economy, Da'wah and Health. The distribution of Zakat funds nationally has more or less targeted 6,806,175 souls. From the various collection and distribution activities with their variations, the work of zakat including its management organizations strives to achieve the goals of zakat which is to prosper and provide justice for the community, AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 27
4. especially the mustahik / people who are entitled to zakat. Management of zakat generally carried out through programs and activities, which if grouped into fields, in the form of wasteful assistance / direct assistance programs, educational programs, health programs, community empowerment programs and the community economy, and emergency programs etc. Poor Population (million inhabitants) 28.71 28.6 28.51 27.76 27.73 26.58 25.67 24.79 2012 2013 2014 2015 2016 2017 2018 2019 Source: Central Bureau of Statistics (2019) Figure 2: Poor Population in Indonesia 2012-2019 When linked to poverty levels in Indonesia, Zakat can play a significant role in poverty alleviation. The number of poor people in Indonesia in September 2019 was 24.79 million. As shown in figure 2.0 the poverty rate is 9.22%. The government disbursed a social protection fund of Rp 110 trillion to overcome the effects of the coronavirus pandemic (Covid-19), especially for the poor. Of the total Rp 110 trillion, amounting to Rp 65 trillion is for additional social safety networks. The details are Rp. 8.3 trillion for 10 million Beneficiary Families (KPM), the Hope Family Program (PKH), Rp. 10.9 trillion for basic food needs for 20 million KPM, and Rp.10 trillion for pre-work cards. (Read Budget Rp.110 Trillion for Social Protection as a result of Covid-19) There are also discounts on electricity tariffs for subsidized 450 and 900 VA customers of Rp 3.5 trillion, housing incentives for low-income people of Rp 1.5 trillion, and Rp 30.8 trillion for other programs. Studies on the relevance and priority of the role of Zakat to the SDGs are still relatively small. Therefore, it is imperative to conduct this study so that it can be a reference in seeing the relationship between the role and position of Zakat on SDGs that are considered equal and can create good synergies for global development. That is also important to explore AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 28
5. more specifically how this study can describe the relevance of recommendations , as well as prioritize or evaluate zakat goals for SDGs directly in its implementation. Thus, Zakat can evaluate performance and ensure that it can be one indicator for the completion of the SDGs goals globally, especially in Indonesia. LITERATURE REVIEW Zakat is an essential institution in an Islamic economic framework for poverty alleviation and economic welfare. The poverty rate is generally higher in Muslim majority countries, a significant number of those located in Asia and Africa. Food insecurity and hunger is also a considerable problem in Muslim majority countries. Due to the lack of a sustainable source of the subsistent level of income, the Muslim population faces heightened poverty. One of the primary goals of the future development plan is to end poverty and hunger. Salman Ahmed Shaikh and Abdul Ghafar Ismail (2017) analyze broader intergovernmental Sustainable Development Goals (SDGs) to encourage broad-based development action that includes economic development, human development and environmental sustainability. There are 17 general goals in which several targets had set which are to be achieved by 2030. We find that in at least seven goals, the institution of Zakat is highly essential, especially in the Muslim majority countries. Since the goals are ambitious and the time-frame set for these goals is short, all-encompassing efforts must undertake involving all sorts of institutions to make a gigantic leap forward. It is especially crucial for countries that are much behind the targets and need considerable effort and resources to pull themselves up to meet the objectives. Sekar Panuluh and Meila Riskia Fitri in their paper entitled development of the implementation of Sustainable Development Goals (SDGs) in Indonesia September 2015September 2016, citing that Indonesia is increasing better progress in terms of timeliness and participatory processes. The challenges faced by implementing SDGs do not only address two matters. In terms of substance, SDGs negotiation to eliminate the negation component of complete development is the work that is mostly utopia. Admittedly in phases of the process of implementing SDGs on the national level, they still accept jobs in the country such as in receiving data of parties outside the government, including also the process from acquiring it. This need not need to discuss because it must consider the improvements required for national development until 2030. The active role of the government has become the principal capital for the implementation and achievement of SDGs in Indonesia. Furthermore, Straightening out the Just Development Orientation concluded that the goal of sustainable development is not something that is taken for granted which necessarily AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 29
6. must follow without ever thinking about how its impact and contribution to many people . In essence, the process of sustainable development based on three components, namely social, environmental and economic interconnected. Achieving the SDGs goals and targets that will take effect from 2015 and will target to achieve in 2030 is not an easy task and requires serious efforts from the government. Besides, severe efforts from the government are not enough if there is no support from various parties who support the implementation of these goals. The participation of multiple parties needed to make a positive contribution to sustainable development. The government needs to embrace other parties such as civil society organizations (NGOs), communities, businesses, to young people in participating and contributing according to their respective capabilities. Because the main objective of the initiation of sustainable development is how development that brings prosperity can maintain for the future or future generations. (Fardan.2015). However, the goal development goal's (SDG'S) is a document that will become a reference in the framework of developing and negotiating countries in the world. Where The concept of SDGs is continuing the idea of MDGs which ended in 2015, MDGs and SDGs have the same goals and similarities. Namely, SDG'S advance the noble ideals of the MDGs who want to tackle hunger and poverty in the world. These SDGs are not separate from the MDGs, and the SDGs are a form of refinement of the MDGs. SDGs are a continuation of what has built on the MDGs (Millennium Development Goals). SDG's has five foundations, namely human, planet, prosperity, peace, and partnership that want to achieve three noble goals in 2030 in the form of ending poverty, achieving equality and overcoming climate change. (Wahyuningsih, 2017). SDGs with zakat is in a different context but have the same goal, namely regarding poverty and hunger. Meanwhile, in the 2019 Zakat Outlook, zakat is dedicated to addressing obstacles that the SDGs also want to solve. Notwithstanding, Indonesia can also initiate and campaign for the zakat movement in Islamic countries to be actively connected and be able to strive in the attainment of the SDGs. The primary goal of the SDGs is to reduce poverty in any form and end hunger, while on the other hand zakat from the muzakki is intended to distribute to the poor and destitute. This can be said to be a tit for tat, why? Because Indonesia, which is one of the United Nations member states, is well known in the world, with the most Muslim population, it can be the first country that can achieve or complete the SDGs in terms of poverty and hunger. Indonesia can be said to be a country that has the most critical opportunity to realize the SDGs goals so that the government must be able to advertise information to the community so that they are knowledgeable of the importance of zakat for poverty alleviation. Besides, amil zakat institutions must be better in terms of management and distribution and more comprehensive. Also, more extensive and more AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 30
7. applied programs that have implemented previously have the most potential to reduce poverty rates , namely productive zakat (zakat in the form of business capital), where the poor and the poor given funds and training for entrepreneurship, to be able to earn and not continue - have to get help from muzakki or continue to be mustahik. In another research (Baznas, 2018), despite zakat's tremendous potential, numerous challenges remain. These include low awareness of the need to pay zakat despite its mandatory nature as a pillar of Islam and a wariness concerning channelling funds through formal zakat institutions. The exacerbated by the preference of most muzakki toward shortterm, interpersonal offerings as well as by a low tax incentive for muzakki in Indonesia to pay zakat; muzakki offer a tax deduction, which is subject to double payment, rather than a tax credit. Zakat should not perceive as a corrective measure to reduce poverty, but rather, as a positive measure to redistribute wealth to prevent poverty (preventive/anticipatory). When there are more poor people, the amount of zakat collected will not be sufficient. Thus, there exists no built-in, counter-cyclical increase in formal expenditures, which is the weakness of zakat alone as a poverty prevention measure. The introduction of zakat into the next generation of financial inclusion programmes offers the breakthrough required, providing a branchless banking system that will improve the process of collection and distribution of zakat. Technological advances can complement this through online banking and mobile money, which can make it easier for people to make zakat contributions, mainly through formal channels. Improving efficiency and effectiveness in the performance of zakat institutions is also essential. People must convince that giving through an official organization is better than through informal networks. Moreover, the collection of zakat continues to focus only on zakat fitra (payment at the end of fasting during Ramadan) overlooking other types of zakat, such as zakat maal (an obligation applicable to all financial belongings, including from trade, agriculture, livestock, gold, silver and income). Greater trust, transparent and effective governance and demonstrating impact are critical for zakat and to get closer to achieving its full potential. SDGs can be used as a development platform through zakat, and the follow-up question is which dimensions of SDGs need to be on prioritize others. It should underline that not all SDGs programs can be fund using zakat funds. First, because zakat has eight asnaf, which is permanent and cannot be changed. Secondly, zakat is also more focused on fulfilling the needs of the daruriyah even though it does not have consequences on the prohibition of channelling for programs that are pilgrimage. Therefore, the optimum optimization of zakat on the SDGs initiative needs to be determined. In this study, researchers used ANP to determine which SDGs initiatives were prioritized by BAZNAS and amil zakat institutions the other. AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 31
8. Philanthropy for the Indonesian Muslim community has become an essential part compared to the two sides of the coin metal . Islam itself has a traditional tradition based on maslahah - in collecting and distributing ziswaf as a philanthropic idea. Where there is the relevance between the objectives of ZISWAF and SDGs towards achieving the goals of sustainable development in outline, the movement focuses on six issues including: without poverty, without hunger, quality education, decent work and economic growth, reduced inequality, environmental cleanliness. ZISWAF itself is part of ritual worship in the grairu mahdhah category having dimensions of responsibility and generosity. Moreover, funding to distribute (social functions) is not only that, but control is pressing for the flow of the public property. The essence and purpose must come from Islam based on al maqâshid al syarî’ah encourage sustainable equality in the economic-social field (iqtishâdiyyah-ijtimâ’iyyah). Baitul Mal BMT Tamzis has a way to contribute to the achievement of these goals with two strategies, namely, strategy charity and empowerment. So that the Tamzis BMT is considered an Inherent BMT that has a new enthusiasm for synergy, collaboration and the mutual bond between Tamwil (business) and mall (social) about mall management. Baitul Mal Tamzis uses the concept of the creative philanthropy approach which is to increase the scope and sustainable impact of the institutional nature and give a unique role to the institution with the specific characteristics of the institution and the target community. Zakat, as an instrument of economic distribution, aims at alleviating people from poverty and advancing the economy. Meanwhile, sustainable development goals (SDGs) are one of the agreements of the world community to create a world that is free from poverty, a dignified, just and prosperous life, and cooperate. Knowledge of zakat fiqh is needed to eliminate doubts in the field. Because at present, the management of zakat institutions still doubt whether zakat can be used to fund programs related to the achievement of SDGs. The management of zakat will have an impact on the performance of SDGs because the goal is sure to rid the people of poverty and social inequality. RESEARCH METHODOLOGY This study uses qualitative methods. The purpose of using this method is to capture value or view represented by experts and practitioners of zakat and SDGs in Indonesia. Qualitative study is a process or effort to understand scientific problems based on a complex overall picture, through information reported from the informant's viewpoint and carried out in natural situations (Sugiyono, 2005: 1). The method with a qualitative approach to this study is to review the literature or literature review from a variety of writing, research documents, and previous studies that are following the theme of this study. AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 32
9. LIMITATION OF RESEARCH This research is limited to the distribution of zakat funds to the Republic of Indonesia Baznas 2019 (January-December). Many factors influence poverty. However, this research focuses on the distribution of zakat funds sourced from entities and individuals whose distribution is to various sectors such as social, education, health, economics and religion. RESULTS AND DISCUSSION The issuance of Law No. 23 of 2011 concerning Management of Zakat further strengthens the role of BAZNAS as an institution authorized to conduct zakat management nationally. In the Act, BAZNAS declared as a non-structural government institution that is independent and responsible to the President through the Minister of Religion. Thus, BAZNAS, together with the Government, is responsible for overseeing the management of zakat, which based on Islamic law, trust, expediency, justice, legal certainty, integrated and accountability. Distribution Patterns of the National Amil Zakat Agency (BAZNAS) of the Republic of Indonesia. ▪ As in At-Taubah 60, zakat distribution is for 8 (eight) asnaf. Channelling of community funds managed by BAZNAS is distributed in the form of delivery (curative and emergency) and utilization (productive). ▪ Distribution, namely the distribution of Zakat, Infaq, Alms (ZIS) and Other Religious Social Funds (DSKL) from BAZNAS which are a charity or emergency was covering four (4) fields: education; health; humanity; and propaganda-advocacy. ▪ BAZNAS has its ZIS and DSKL fund disbursement fields following their respective functions, namely in the areas of the economy, education, health, humanity as well as the da'wah and advocacy fields. ▪ In the Economic, Sector BAZNAS implements the Zakat, Infaq, Alms (ZIS) and Other Religious Social Funds (DSKL) programs. In the economic sector, comprehensively includes mustahik business capital programs, creative economy, farming empowerment, rural market revitalization and several financial programs to improve mustahik welfare. ▪ Education Sector BAZNAS carries out a distribution program that includes the distribution and utilization of ZIS and DSKL in the field of education to mustahik comprehensively to improve the quality of life of Indonesian people. ▪ Health Sector BAZNAS carries out a distribution program that includes the distribution and utilization of ZIS and DSKL in the health sector including preventive, promotive, curative, rehabilitative and advocative health to improve the degree of mustahik health. AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 33
10. ▪ The Humanitarian Sector carries out services to mustahik which are urgent both due to accident, disaster, education, health and abuse. ▪ Da'wah and Advocacy Sector BAZNAS carries out a program of distributing ZIS and DSKL in the field of da'wah in a comprehensive manner to realize community life under Islamic values, economic justice, alignments with weak communities, and increase the dignity of the nation and the people. Growth Problem POVERTY Access Limitations Social Injustice Figure 3: Indonesian Poverty Problem In carrying out the distribution function, BAZNAS has 7 (seven) principles of the distribution and utilization program, namely trustful, cooperation, benefit, sustainable, participatory, integrated, and measurable. The shipping and utilization of zakat funds by BAZNAS based on the idea of solving the main problems faced by the Indonesian people. The first problem is access means that people do not have access to essential social services such as education, health, and other needs of the community. The second problem is growth, meaning that people do not have the opportunity to get out of the slump, for example, do not have the capital for business, do not know how to produce something, or do not have a market. The third problem is social injustice, meaning that people cannot develop themselves; for example, they do not have networking and capacity building. The distribution of zakat funds by BAZNAS is distinguished based on the needs of mustahik (Figure 4.0). Distribution of zakat funds for charitable or emergency services called delivery covering the education sector; health; humanitarian field; and the field of da'wahadvocacy. Whereas the distribution of productive zakat funds called utilization covering the areas of the economy, education, and health. AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 34
11. Distribution •Education •Health •Humanity •Advocacy And Da'wah Utilization •Education •Health •The economy Figure 4: Distribution and Utilization Field In the process of distribution and utilization, the National Amil Zakat Agency has a strategy in determining the right program, so that delivery is carried out effectively and efficiently and has a positive impact of zakat in reducing poverty as set out in Figure 5.0. Make role model •Make a national scale program or choose a regional program for become a national program and can be duplicated Based on local potential •Develop programs based on local resource potential Based on Technology Appropriate •Distribution program optimizes appropriate technology for increase productivity of local superior commodity yields Synergy •The distribution program is implemented by involving stakeholders the strength of the ummah and the nation Based on Community •Mustahik recipients and guidance (beneficiaries) based the community Figure 5: Distribution and Utilization Program Strategies As an institution authorized to manage zakat nationally including distribution activities, the National BAZNAS synergizes / coordinates with regional BAZNAS both provincial and AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 35
12. district /city, as well as with existing official LAZ. Zakat institutions have a division of functions in the distribution and utilization of funds to mustahik (Figure 6). Coordination is also carried out by the National BAZNAS with the relevant OPZ carried out after the completion of the documents between the parties concerned, and this done to minimize the inefficiency of the distribution of zakat funds. BAZNAS Mustahik •Through Baznas Province / Regency / City •Through LAZ (Amil Zakat Institution) •Through the BAZNAS program institution •Through foundations / community organizations / Communities / Pesantren •Through mustahik Figure 6: BAZNAS Distribution Synergy Scheme The distribution and utilization activities given above can be channeled through program institutions according to their fields and functions. The establishment of this institution aims to enable the distribution process to run effectively, optimally, and positively. Currently discussing access limits can be overcome through the Active Service institutions BAZNAS (LAB), BAZNAS Healthy Homes (RSB), BAZNAS Scholarship Institutions (LBB), BAZNAS Scholar Schools (SCB), BAZNAS Disaster Response (BTB), and others. Furthermore, the growth debate responded to through ZCD (Zakat Community Development), BAZNAS Microfinance Institutions, LPEM (Mustahik Economic Development Institute) and others while the problem of injustice and social advocacy responded to through the Dai institution, the BAZNAS Center for Converting (MCB), the Center for Strategic Studies (PUSKAS) and others. AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 36
13. ZCD Growth problem Baznas microfinance MCB LPMP RSB Poverty LBB Access limitations Social injustice SCB PUSKAS DAI BTB LAB Figure 7 : BAZNAS Distribution Institution A. Economics BAZNAS Economic Program is a program to utilize ZIS and other religious, social funds (DKSL) in the economic field comprehensively including mustahik business capital programs, creative economy, farming business empowerment, village market revitalization, and empowerment of land and sea fisheries businesses, and various models handling and empowering to improve the welfare of mustahik. The BAZNAS Economic Program aims to increase income and reduce poverty as a mustahik empowerment. Mustahik Empowerment of entrepreneurs Cattle barn Village market revitalization Village of creative economy Empowerment of farming Empowerment of fisheries businesses Figure 8: Economics AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 37
14. B . Field of education The BAZNAS Education Program is a distribution program for Zakat, Infaq, Alms (ZIS), and Other Religious Social Funds (DSKL) in the field of education to mustahik comprehensively to improve the quality of life of Indonesian people. The BAZNAS Education Program aims to provide access to education for mustahik in urban, rural, underdeveloped, leading and outermost regions of Indonesia, making education programs as a model for handling mustahik, and increasing the Indonesian human development index. BAZNAS Scholarship (Madrasah Scholarship, Bachelor, Zakat Research, Tahfidz, Village Children, Tunas Bangsa Scholarship) Teacher competency improvement training Mustahik skills training BAZNAS pilot school Bedah Madrasah Figure 9: Field of education C. Health The BAZNAS Health Program is a ZIS (Zakat, Infaq, Alms) and DSKL (Other Religious Social Funds) distribution program in the field of health including preventive, promotive, curative, rehabilitative and advocative health to improve the degree of mustahik health. The BAZNAS health program aims to create a humanist and professional service model for musthaik through the BAZNAS Healthy Home program and improve the mustahik health status. AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 38
15. BAZNAS healthy house Mobile medical Baznas (MMB) Provision of public health facilities Clean water and sanitation Figure 10: Health Mustahik assistance through the program • They used for the implementation of the BAZNAS Healthy House program, BAZNAS Mobile Medical, and collaboration with public health facilities following the potential and condition of the program location. Program supervision fees • Used to conduct supervision, workshops, training and program assistance Figure 11: BAZNAS Health Fund Allocation D. Humanitarian Field BAZNAS Humanitarian Program is a service to mustahik, which is urgent both due to accident, disaster, education, health and maltreatment. The BAZNAS humanitarian program has the aim of overcoming the poverty of disaster victims, distributing ZIS and zakat to disaster victims, as well as making strategic efforts in disaster risk reduction. AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 39
16. BAZNAS disaster response BAZNAS Active Services Figure 12 : BAZNAS Humanitarian Field E. Da'wah and Advocacy Program (Religious) The Da'wah and Advocacy Program of BAZNAS is a program of channelling ZIS and DSKL in the field of da'wah in a comprehensive manner to realize community life under Islamic values, economic justice, partiality to weak communities, and increasing the dignity and dignity of the nation and the people. The Da'wah and Advocacy Program of BAZNAS aims to preach the value of the nobleness of the Islamic religion, foster awareness of the people to have Islamic character and lifestyle, increase the dignity and profits of the people, and synergize the potential of the Ummah for the benefit of Islamic da'wah. •Da'wah support facilities Mustahik assistance through the •Increasing the quality and capacity of Da'i program •Digital and media propaganda •Da'wah special community Program supervision fee •Used to conduct supervision, workshops, training and program assistance Figure 13: Da'wa funding allocation and advocacy BAZNAS The distribution of BAZNAS Republic of Indonesia zakat funds to several sectors such as Economy, Education, Social, Religious and Health. The program carried out by BAZNAS is a program that can support SDGs, especially in Indonesia. AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 40
17. Billions 14 12 10 8 6 4 2 0 Economics Education Health Humanitarian Religious Source : Baznas Republic of Indonesia Figure 14: Distribution of zakat funds 2019 CONCLUSION Following the provisions of Islamic law, the BAZNAS institution distributes zakat, donations, alms and social funds to people who are entitled to receive them (mustahik). As in AtTaubah 60, the distribution of Zakat intended for 8 (eight) asnaf. The distribution of community funds managed by BAZNAS distributed in the form of delivery (curative and emergency) and utilization (productive). The program formed by BAZNAS is a program that can help the government in the SDGs, both the world and Indonesia. The distribution of Zakat in the education sector can given in the form of direct or indirect education costs. The distribution of Zakat in the health sector can provide in the form of medication. The distribution of Zakat in the humanitarian field can give in the way of handling victims of natural disasters, accident victims, victims of persecution, and victims of other humanitarian tragedies. The distribution of Zakat in the field of da'wah and advocacy can provide in the form of assistance to preachers, the construction AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 41
18. of Muslim houses of worship , and other support that helps propaganda and advocacy activities. Utilization of Zakat in the economic field can be provided in the form of assistance aimed at alleviating poverty, increasing productive capacity, entrepreneurship, improving the welfare of mustahik, empowering the Mustahik community on a regional basis and local economic potential. Utilization of Zakat in the field of education can give in the form of assistance to improve the competence of life skills, leadership, entrepreneurship, as well as the construction of educational facilities and infrastructure. Utilization of Zakat in the health sector can provide in the form of promotive and preventive health assistance, as well as the construction of health facilities and infrastructure. REFERENCES Aslam, M. N. (2014). Role of Islamic Microfinance in Poverty Alleviation in Pakistan: An Empirical Approach. International Journal on Academic Research in Accounting, Finance, and Management Sciences, 4(4), 143–152. Babatunde, A., & Olasunkanm, A. (2014). Alternative Financial Inclusion Strategy: Islamic Expectations From Ogun Sub National Government, Nigeria. Singaporean Journal of Business Economics and Management Studies, 2(11), 169 180. Central Bureau of Statistics. (2019). Persentase Penduduk Miskin Menurut Provinsi 20072019. Retrieved from https://www.bps.go.id/dynamictable/2016/08/18/1219/ persentase-penduduk-miskin-menurutprovinsi-2007---2019.html Dhaoui, I. (2018). The Role of Islamic Microfinance in Poverty Alleviation: Lessons from Bangladesh Experience. Munich Personal RePEc Archive, (87358). Fardan, Ngoyo. 2015. Mengawal Sustainable Development Goals(SDGs); Meluruskan Orientasi Pembangunan yang Berkeadilan. Jurnal Sosioreligius Volume I No. 1 Juni 2015. Makassar: Prodi Sosiologi Agama, Jurusan Perbandingan Agama Fakultas Ushuluddin, Filsafat dan Politik UIN Alauddin Makassar. https://baznas.go.id/ https://ijazbaznas.com/index.php/journal https://www.puskasbaznas.com/publications/indonesia-zakat-index/indeks-zakatnasional/70-nzi Lily Rahmawati Harahap. (2018). Zakat Fund As The Starting Point of Entrepreneurship in Order to Alleviate Poverty (SDGs Issue). Global Review of Islamic Economics and Business, Vol. 6, No. 1. Faculty of Islamic Economics and Business-State Islamic University Sunan Kalijaga Yogyakarta AZJAF (e-ISSN: 2716-6643) Vol.1 No. 1 (2020) Page 42
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