DISPARITIES IN ZAKAT COLLECTION AMONG DISTRICT AND MUNICIPAL BAZNAS IN RIAU PROVINCE: AN INSTITUTIONAL AND MANAGERIAL ANALYSIS

Authors

  • Zulkifli Faculty of Sharia and Law, Sultan Syarif Kasim State Islamic University Riau, HR. Soebrantas Street No. 155, KM. 15, Tuah Madani, Tampan, Pekanbaru, Riau 28293, Indonesia https://orcid.org/0000-0001-5146-8090
  • Mualimin Mochammad Sahid Faculty of Syariah and Law, Universiti Sains Islam Malaysia, Bandar Baru Nilai, 71800 Nilai, Negeri Sembilan, Malaysia https://orcid.org/0000-0001-6100-2809
  • Fitrianto Kuantan Singingi University, Gatot Subroto Street No. KM 7, Kebun Lada, Teluk Kuantan, Kuantan Singingi Regency, Riau 29562, Indonesia
  • Sri Chairani Kuantan Singingi University, Gatot Subroto Street No. KM 7, Kebun Lada, Teluk Kuantan, Kuantan Singingi Regency, Riau 29562, Indonesia
  • Mawardi Faculty of Sharia and Law, Sultan Syarif Kasim State Islamic University Riau, HR. Soebrantas Street No. 155, KM. 15, Tuah Madani, Tampan, Pekanbaru, Riau 28293, Indonesia

DOI:

https://doi.org/10.33102/mjsl.vol14no2.1707

Keywords:

Zakat, BAZNAS, disparity, fund collection, Riau province

Abstract

Zakat serves as a strategic instrument for promoting social welfare economic redistribution within society. Nevertheless, significant disparities in zakat collection persist across regions, including among district and municipal offices of the National Zakat Agency (BAZNAS) in Riau Province. This study aims to analyse the institutional and managerial factors influencing disparities in zakat collection among regional zakat institutions in Riau Province. The research employs a qualitative approach, utilizing primary data obtained through interviews with BAZNAS administrators, community members, and relevant stakeholders, as well as secondary data drawn from official reports and relevant academic publications. The findings reveal considerable disparities in zakat collection capacity across districts and municipalities, as reflected in the unequal amount of zakat funds collected by individual subnational zakat institutions. These disparities are influenced by several key factors, including the limited involvement of local governments in zakat governance, weak regulatory support and institutional coordination, and the uneven implementation of employee zakat-deduction policies across different regions. In addition, low public trust in official zakat institutions has encouraged people to channel their zakat contributions through informal channels, private institutions, and unofficial zakat-collection units. Another contributing factor is the tendency of communities to concentrate their zakat, infāq, and ṣadaqah contributions during Ramadan, thereby affecting the consistency of collections throughout the year.

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Published

2026-08-07

How to Cite

Zulkifli, Mochammad Sahid, M., Fitrianto, Chairani, S., & Mawardi. (2026). DISPARITIES IN ZAKAT COLLECTION AMONG DISTRICT AND MUNICIPAL BAZNAS IN RIAU PROVINCE: AN INSTITUTIONAL AND MANAGERIAL ANALYSIS. Malaysian Journal of Syariah and Law, 14(2), 360-374. https://doi.org/10.33102/mjsl.vol14no2.1707