The implementation of the concept of Baitul Mal practically in BMT institution in Indonesia

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1. The implementation of the concept of Baitul Mal practically in BMT institution in Indonesia By : Kartiko Adi Wibowo1 BMT BINAMA Semarang Indonesia E-mail : kartiko.aw@gmail.com Abstract Baitul Mal is part of an institution that combined into BMT (Baitul Mal wa Tamwil). Therefore formal legal Baitul Mal also incorporated cooperative as mandated by applicable law. Standard operating Baitul Mal precedence in community development activities of the group mustahiq. Baitul Mal perform the role as amyl institutions. Product distribution of Baitul Mal include: (1) empowerment of the poor, (2) the provision of life assurance, (3) the provision of healthcare and education, (4) the lending Al Qardhul Hasan for a productive business, (5) the handling of disaster emergency, (6 ) allocation waqf to productive. The distribution of funds by the Baitul Mal addressed to members that are not BMT in the category of business. On the side of Fuqara life assurance products the Baitul Mal is social. While the product specifically to empower the community in the form of Al Qardhul Hasan. Baitul Mal at BMT also must meet the standards set judgment in the Islamic Microfinance Index Standard. Standard Baitul Mal assessed its performance include the amount of Zakah, Infaq, Sadaqah and Waqf which can be collected. Once the assessment is done on the amount of funds that have been distributed to mustahiq and also the amount of social activities take place. Key words : Baitul Mal, BMT, Zakah, Infaq, Shadaqah Background Baitul Mal history begins from the time of the Prophet Muhammad. When the Baitul Mal was established as a structural organization in government that perform tasks for managing state revenue and expenditure sourced from zakah; infaq; shadaqa ; waqf, jizya, kharaj; ghanimah, etc. At that time Baitul Mal serves as treasury. Baitul Mal is a special institution for managing the assets received by the state and allocate it to the Muslims who deserve it. Arguments of the Quran which were established institutions Baitul Mal was after the fall of the word Allah in Badr after the war and then the friends disagree about ghanimah, namely letter Al Anfal (8) of 1 Director of BMT BINAMA Semarang Indonesia 1
2. verse 1 : "They (the companions) will ask you (Muhammad) about Anfal (treasure), say that the Anfal it belongs to Allah and the Messenger, so fear Allah, and reform nexus between neighbor, and obey Allah and His Messenger, if you truly believe in ". Baitul Mal increasing development in the era of the caliphate of Umar bin Khattab. When the conquest of other regions more at the time of Umar the more the wealth that flowed into the city of Medina. Caliph Umar then made a special building for storing treasures, formed parts, lifting the authors, set the compensation for the authorities and for the purposes of the establishment of the army. The consequences of these developments make the Baitul Mal to be managed more serious. This condition requires the establishment of the parts of the Baitul Mal, writing archives and their specific places devoted to storage and room for authors At present, the role of the State in the management of Baitul Mal rare. In Indonesia, because the state does not portray themselves as collectors of zakah, it has been common also the existence of institutions that collect zakah from the community. Formation of Baitul Mal by society starts from mosques. Formation of Baitul Mal in Indonesia in the design to accommodate funds sourced from Infaq, Shadaqa, Zakah and Waqf. Baitul Mal in Indonesia has proven that the social function has been accomplished well. Various social agenda implemented by the Baitul Mal in Indonesia include such emergency relief in disaster areas, the development of education for the poor and the economic empowerment of the lower class. Introduction Baitul Mal is an institution that concentrates on the management of funds of a social nature. Baitul Mal or storehouse of a social nature. Baitul Mal by its nature it is a lot to empower the poor, or very poor. The group is supported by using the social funds are also obtained from the public, like zakah, infaq, and shadaqa, and not allowed to take advantage at all over these funds. Empowerment of education and training in the form of independence, venture capital and business assistance. In addition, the poor also get health care and education scholarships. Existence of institutions Baitul Mal was originally a consequence of professionalism management should be done by the zakat (amil). But it also reflects the scope of the broader Islamic, where Islam is defined as well as religion and government. In this case the Baitul Mal became one of the components that carry out the functions and powers of the state government. So when the state should manage state revenues, the state requires institutions that collect, manage and distribute the accumulated funds. Allocation distribution of these funds for the benefit of the state, namely the use of which is governed by sharia or development priority when it At the time of Umar bin Abdul Aziz, the operational of Baitul Mal institution is divided into several departments. The division of the department is based outposts acceptance owned by Baitul Mal as state 2
3. treasurer . So the department that handles zakah is different with which manages the khums, jizya or kharaj. Yusuf Qaradawi (1988) divides into four sections Baitul Mal (division) work based on the acceptance unit, refer to the application of classical Islamic period. 1. 2. 3. 4. The Department specifically for alms (zakah). The Department specifically to save taxes and tribute. The Department specifically for ghanimah and rikaz. The Department specifically for the unknown treasures of kin or beneficiary rights discontinuous (eg murder). This fact has also been expressed also by Ibn Taymiyyah, he revealed that the financial administration of the State, the Baitul Mal has established several departments known as Diwan (council). The councils are: 1. Diwan al Rawatib that serves to administer salaries and salaries for civil servants and soldiers. 2. Diwan al Jawali wal Mawarits al Hasyriyah which serves to manage the poll taxes (jizya) and property without heirs. 3. Diwan al Kharaj which serves to levy property taxes. 4. Diwan al Hilali which serves to collect monthly tax. In essence, the development of policy and institutions in Islamic economics does not have a default provisions except what has been outlined in the law. Especially in the formation of policy and strategy departments collecting and use of national income, was also dependent on the development of the State or economic conditions at a particular time. This means that the development of institutions and economic policies are not tied to what has been done by the early leaders, the role of ijtihad by considering the contemporary situation becomes very determine the direction and shape of institutions and economic policies. Description BMT Institutions According to M. Shafi Antonio, basically Islam has two main distribution system, namely the distribution of commercial and follow the market mechanism and distribution system, which is based on the social justice aspect of society. The first distribution system, a commercial nature, take place through the economic process, of which include salaries for the workers, the cost of renting the land and other means of production; profit or advantage to those who run a business or trade through Mudaraba and profit sharing mechanism for capital funds through the mechanism of Musharaka. The difference with the capitalist system is the absence of the element of interest in exchange for money and replaced by sharing the results. The second system, the social dimension, Islam created to ensure a balance of income in society. Given that not everyone is able to engage in the economic process as orphaned or retirement and disability, Islamic ensure for their distribution in the form of charity, donation and Sadaqah. 3
4. On the other hand BMT also serves as the Baitul Mal . Role as Baitul Mal performed by BMT with a focus on the management of funds of a social nature. Baitul Mal by its nature it is a lot to empower the poor, or very poor. The group is supported by using the social funds are also obtained from the public, like charity, donation, and charity, and not allowed to take advantage at all over these funds. Empowerment of education and training in the form of independence, venture capital and business assistance. In addition, the poor also get health care and education scholarships. Islamic charitable concept, not a narrow social empathy in any form. The first, emphasizing that the charity would be something that is worth more, if it is intended to serve the Lord constancy. Clearly, that religion than as control people's behavior also be positive motivation for actions that are beneficial for the people. Secondly, the charity as a base distribution and equalization of wealth for the whole society. Islam set zakah mal and zakah fitrah (tithes) as a means of measuring the socio-economic situation of society. If the number of people who are entitled to receive zakah high, there is a problem of poverty in one place, and vice versa. So indirectly zakah can be used as a barometer of public welfare. With implemented proportionally charity, trust, and continuous, it will happen good progress on the state of the economy. Third, world poverty is not a disgrace. In the course of this idea can we interpret that its own understanding of poverty need to then look for a solution together. Precisely occupation, tyranny, and arbitrary behavior of rulers and owners of capital which may be one reason for that to happen and rampant poverty. Institutional models that perform the function of Baitul Mal in Indonesia is BMT stands Wattamwil Baitul Maal. History BMT has been started since 1990 - early. Design of real BMT as economic institutions that serve the micro sector. More specifically, BMT is an institution of the people's economy, which is the conception and are indeed more focused on the community, the poor and near poor. Giving priority to the development financing to micro and small businesses, primarily through capital cooperation. To launch the business, which is commonly known as the financing of the realm of modern finance, there is also an effort to raise funds, which come from the surrounding local communities. In other words, BMT in principle seeks to organize businesses helping each other between citizens of a region in economic activity. BMT originated from non-governmental organizations, in terms of established and developed by community. The benefits to be achieved in the formation of BMT are : 1) Social Benefits, namely the creation of solidarity and cooperation among members of BMT forming communication economy more productive members. In addition, through the utilization of funds zakah, sadaqah and infaq make BMT as a means to obtain social services independently. Independence of these services means that the source of funding, management and use of social funds performed by BMT which is a representation of the community. Put simply referred to as a system that is running the activities of, by and for the community. 2) Economic Benefits, namely the creation of a financial institution to finance businesses in the sector of small and growing businesses which can provide more value, thereby increasing the ability of the local economy. The economic benefit of the beginning of the process to improve the economic ownership of assets of the Islamic community. 4
5. Design BMT is a merger of two organizations consisting of Baitul Mal and Baitut Tamwil . Baitut Tamwil is an institution based business with operational systems using the principles of sharia. Understanding Baitut Tamwil is as the home to extend the property, or make productive funds. Therefore Baitut Tamwil designed as profit institutions. The Baitul Mal is the other side of the BMT. In Indonesia, the development of the Baitul Mal at BMT less rapidly than Baitut Tamwil side. Baitut Tamwil development recorded as follows: Table-1. Asset development BMT member PBMT Indonesia Year Asset ( IDR) Percentage growth 2005 364 Billion 26% 2006 458 Billion 52% 2007 695 Billion 44% 2008 1 trillion 60% 2009 1,6 trillion 63% 2010 2,6 trillion 38% 2011 3,6 trillion 97% 2012 7,1 trillion 20% 2013 8,5 trillion 26% Source : Perhimpunan BMT Indonesia, Primary data is processed, Jakarta, 2013 Perhimpunan BMT Indonesia reported total social fund raising by its members, as presented in Table-2 below: 5
6. Type of 2009 funds 2010 Zakah 68 .576 39.304.703 1.323.746.135 536.696.286 1.514.597.023 Infaq - 7.932.400 401.007.769 708.162.021 1.422.044.851 - 115.930.136 9.542.294 232.894.417 Shadaqa - 2011 2012 2013 Total 70.585 47.239.113 1.840.686.051 1.254.402.613 3.169.538.304 Source : Perhimpunan BMT Indonesia, Primary data is processed, Jakarta, 2013 A study conducted by Bank Indonesia in collaboration with the University of Diponegoro in 2012 on the role of Baitul Mal in BMT in Indonesia get the numbers as follows: Table-3. Average annual ZIS Acquisition Fund at BMT in Indonesia (in thousands) Age BMT Established) (Year At the time of % established At the time of % survey Zakah, Infaq, Shadaqa < 2 tahun (2009-2010) 12,500 0.00 252,171 0.02 3-4 tahun (2007-2008) 5,721 0.00 1,872,331 0.12 5-6 tahun (2005-2006) 246,357 0.09 4,436,522 0.16 7-8 tahun (2003-2004) 110,938 0.10 1,049,853 0.04 9-10 tahun (2001-2002) 2,489,166 0.79 28,670,105 1.01 > 10 tahun (<2001) 168,855 0.31 11,275,557 0.14 Source: Bank Indonesia research report, processed, 2012 From table-3 it can be seen that the growth in fund raising ZIS in BMT has not been significant due to the BMT that have passed the age of 10 years of growth is only 14%. Of course, this proves that the management of the Baitul Mal at BMT still needs to be improved. Similarly, in the composition of the funds that are a business, then from table 4 below may be mentioned that the BMT which has more than 10 years old only reached an average of IDR 26 million per year. Table-4 Average raising funds by BMT 6
7. Age of BMT (year) Annotation ≤2 3- 4 5-6 7-8 9-10 > 10 Wadiah 45.71 170.02 132.51 38.75 16.87 32.51 Mudharabah 28.68 40.99 38.65 30.04 18.59 35.31 Channeling - 0 8.44 0 25.06 45.46 Executing 476.83 54.60 15.70 - 118.67 37.62 Joint Financing 0 0 - 0 - 57.77 ZIS 159.32 284.33 49.70 11.37 24.06 26.47 Non Halal Fund - 0 -29.19 - 51.46 27.76 Shareholder 115.15 20.87 6.19 30.99 25.87 17.16 Member dues - 22.34 62.31 25.27 80.62 10.04 31.39 Government donation - 0 4.53 - 0 4.47 Grant 0 142.53 0.23 0 0 34.05 Wakaf - - - - 0 0 Gift - - - - 0 0 Others - 0.99 173.43 30.35 24.82 51.69 29,72 Source: Bank Indonesia research report, processed, 2012 The composition of social funds collected by BMT is still dominant in zakah and sadaqah followed donation as shown in Table 5 below. 7
8. Table-5 . Percentage Growth in the Social Fund in BMT Enhancement Age BMT Social Fund ≤ 2 Th 3 – 4 Th 5 – 6 Th 7 – 8 Th 9 – 10 Th Zakah 4,33 3,75 5,43 17,50 6,25 10,90 Infaq 2,17 0 2,56 35,00 2,50 13 Shodaqa 0,35 - 0,09 17,50 - 0,10 Waqf - - 50 0 0 0 Others - 0 0 - 0 6,21 Total 3,20 3,75 5,02 20 15,5 11,95 >10 Th Source: Bank Indonesia research report, processed, 2012 Operational management Administration Baitul Mal in BMT is made separately from Baitut Tamwil, while funds in the form of cash received or issued from Baitul Mal made a separate account in the form of savings accounts in Baitut Tamwil. This account is usually referred to as Amanah Savings Account. Administration Baitul Maal is ideally held by a particular person (not double by Tamwil Baitut officers), in order to avoid duplication of work with the assumption that the administration is done manually More details Baitul Maal administration can be divided as follows 1. Revenue Administration Every acceptance of Zakat, Infaq, Shodaqoh, gifts and others, made a numbered receipt as a receipt and received his money when the form of cash directly deposited in a savings account. Revenues are recorded / administered in the book revenue administration Baitul Maal. The cumulative amount of revenue administration of this book should be equal to the amount of the deposit on Amanah Saving account. Evidence of acceptance filed according serial number on the folder / ordner the receipt of these funds. 2. Administrative Expenses. 8
9. All expenditure Baitul Mal must first obtain the approval of the Chairman / Director of BMT and or committee assigned to deliberate on the spending plans or requests for assistance and Baitul Maal. After obtaining the approval of the Chairman / Director of BMT and or the Committee, all expenditures made numbered receipts and expenditures are recorded on the books of the Baitul Mal administrative expenses, the money taken from savings accounts. The cumulative number of books of this administration should be equal to the amount of the withdrawal on Amanah Saving account. All proof of expenditure then archived in a separate folder in accordance with the serial number to attach other files that the reason for the release of funds from the Baitul Mal. 3. List of Donors For ease of administration and delivery of reports, the donors need inventoried in the donor list containing the names and addresses of donors. Periodically report the income and expenditure of Baitul Mal submitted to the donors listed in the list. 4. List of Mustahiq Name and address of the Mustahiq who have earned their right note in the list Mustahiq to facilitate administration and subsequent delivery. In business development, the Baitul Mal in BMT can conduct activities aimed at raising endowment money for productive enterprises. One of the main objectives in Baitul Mal endowment is for strengthening the capital in hand Baitut Tamwil. The purpose of this capital reinforcement in order BMT belongs to the people not controlled by the power of money. Use of proceeds on investment of endowment devoted to the interests of the poor. Baitul Mal in BMT also have to meet the standards set in judgment in Islamic Microfinance Standards Index (IMS). Standard Baitul Mal rated performance include the amount of Zakah funds, Infaq, Shadaqa and Waqf which can be collected. Once the assessment is done on the amount of funds that has been distributed to mustahiq and also the number of social activities done. Assessment Baitul Mal also includes extensive coverage area that can serve. Performance Baitul Mal called successful if the primary goal is to transform mustahiq be muzakis can be achieved by a significant amount. Assessment of BMT is accomplished by measuring the direct role of the existence of its Mal side. Measurements include the amount of mobilization of funds from sources zakah, infaq, Shadaqa and waqf. Once the assessment is done on the amount of funds that has been distributed to mustahiq and also the number of social activities done. Quantitative measurement of Baitul Mal includes total figures charity fundraiser, infaq, Sadaqah and waqf. Still in a quantitative measure is the number of categories of people who have benefited mustahiq 9
10. on Baitul Mal activities , especially the number of people who have been transformed from mustahiq to muzakis. The qualitative measurement is done by analyzing programs to mustahiq services which include security for costs of living in the need for food, clothing, housing and education. Baitul Mal is part of an institution that combined into BMT (Baitul Mal wa Tamwil). In Indonesia, BMT is the formal legal institutions Cooperative. Thus Baitul Mal in BMT is part of the cooperative structure as mandated by applicable law. Operational standards Baitul Mal focus in community development activities of the group mustahiq. Baitul Mal running role as amyl institutions. In BMT, managers and financial management is done separately and independently. Should not happen mixing between the Baitul Mal and Baitut Tamwil. Especially in terms of deployment and use of funds should be based on the rules of mandatory from the Quran and As Sunah. Structure Baitul Mal in BMT is described as follows: Founder/members Saver Baitut Tamwil Profit Sharing Debt Financing Equity Financing Margin Share of result Baitul Mal Mustahiq Qurdhul Hasan Product Services 10
11. The program must be adapted to the spirit of Baitul Mal , like helping people, be a catalyst as a manager. The characteristics of the Baitul Mal operation are: a. Vision and social mission. b. It has the function as a mediator between the giver zakah (Muzakki) and recipients (Mustahiq). c. Should not take any profit from its operations. d. Financing operations taken from 12.5% of the total zakah received. Product distribution of Baitul Mal include: a. b. c. d. e. f. The empowerment of the poor, The provision of life assurance, The provision of health care and education, Al Qardhul Hasan lending to productive enterprises, Handling of disaster emergency, The allocation of productive endowments. Distribution of Baitul Mal those members who do not attend BMT business category. Qualifications people who do not go in for a business transaction, the role and function of the Baitul Mal indispensable. So the goal of Baitul Mal is dominant in ashnaf fuqara, which is part of recipients who have the weakest criteria. Funds allocated in Baitul Mal guarantee program on the poor and indigent community empowerment towards productive. On the side of life assurance products fuqara the Baitul Mal is social. While the product specifically to empower the community in the form of Al Qardhul Hasan. In this case that the management of BMT in particular for commercial functions can focus executed, then the social product is usually done by a separate unit was also included as a "supporting units" of its commercial activities. In addition to the above programs, the Baitul Mal also stints member BMT improving education through the Main Family Building program known as MKU program. The purpose of the establishment of MKU is formed congregation strong and solid as a community base BMT. Solidity by members of the target group, namely BMT in MKU will be operational backbone overall BMT. Each member who joined in MKU encouraged to excited ta'aruf, tafahum, tasamuh, ta'awun, and takaful. MKU is also encouraging its members the spirit of charity, friendship and tholabul ilmi (studying). Other activities in the MKU is encouraging to decorate houses with reading the Quran and pray Tahajjud (qiyamul lail). The aim is no less important to the MKU is the missionary zeal which is pumped to its members. Patterns of science studies are routinely carried out in addition to build intimacy between members is also used to build awareness among the members. Benefits of MKU program is offered to members; get the reward and the primacy of the manifold, avoid reinforcements' or danger of life, gets way out of any problems encountered, granted every 11
12. prayer and his business , property and purify the soul, foster rizqi, long life, growing social awareness, getting medication and advice when illness and death with Chusnul Chotimah pick. Conclusion Baitul Mal in Indonesia is an independent institution established by the community. One of the popular and growing institution is BMT that is a combination of two institutions that Baitut Tamwil and Baitul Mal. Baitut Tamwil run business functions while the Baitul Mal social function. BMT is the principle of serving the people who are poor. Baitul Mal raise funds from sources of funding such as zakah, infaq, Shadaqah and endowments. Distribution in the form of charity and economic empowerment. Distribution of which is a charity such as scholarships, disaster relief, medical aid and guarantees for life. Target Baitul Mal are 8 ashnafs as instructed by the Al Quran. As for the economic empowerment is done by the provision of financing Al Qardhul Hasan. References Baldwin, Kenneth (2000), "The Economics of Information and Piecewise Linear Limited Liability Profit Sharing Contracts", Doctoral Thesis, Loughborough-UK: Loughborough University Imtiazi.I A, (1985) Management of Zakah in Modern Moslem Society, the first Seminar on Management of Zakah in Modern Moslem Society, in Karachi, Pakistan, 22 April-2 May 1985. Mislan Cokro, Widiyanto and Ismail, Abdul Ghafar (2008). Sustainability of BMT Financing for Developing Micro-enterprises. Munich Personal RePEc Archive, MPRA Paper No. 7434, http://mpra.ub.uni-muenchen.de/7434/ Mughni, Abdul, (2008), Islamic Microfinance Poverty Efforts In Social Problems, STIE-Tazkia, p. 3, Jakarta Stiglitz Joseph E. (2002), New Perspectives On Public Finance: Recent Achievements And Future Challenges, Journal of Public Economics 86 (2002) 341–360 Suharto , Saat, (2009). Peranan Permodalan BMT dalam Pemberdayaan Sektor UMK - PT Pemodalan BMT Ventura, Jakarta Suseno, Priyonggo (2002), Size, Profitability, And Agency Problem In Profit Loss Sharing In Islamic Finance, thesis (unpublish), Loughborough University, Loughborough, Leicestershire, pp. 2.12.25 Yusuf Qardhawy, Zakah Law, Pustaka Litera Antar Nusa, Jakarta, 1988. pp. 743. 12 View publication stats