The Role of Zakat in North Sumatra Province in Allevating the Poor


  • Muhammad Syafii Universitas Sumatera Utara
  • Weni Hawariyuni Universitas Sumatera Utara
  • Arif Rahman Universitas Sumatera Utara
  • Sukam Hayati Hakim Universitas Sumatera Utara



Zakat, Poverty, Asnaf, Well-being, Pandemic


Zakat distribution by BAZNAS is divided into utilization and distribution. The use of zakat for productive business is carried out when the basic needs of mustahik have been met. The Covid-19 pandemic caused the North Sumatra economy to experience growth of -2.37 percent in the 2nd quarter and -2.60 percent in the 3rd quarter. The sizeable economic inequality in North Sumatra is a challenge for BAZNAS in reducing the income gap between communities. The business income of productive zakat recipients before and after the pandemic is indicated to have differences. Asnaf in Medan City is quite representative portraits to see whether there are differences in income or otherwise. This study uses descriptive analysis and the Wilcoxon test model to examine the impact of productive assistance provided by BAZNAS on micro and small businesses. Researchers used net income before and after receiving productive assistance from North Sumatra BAZNAS. It is revealed stated that the provision of Zakat to asnaf could increase the income of asnaf, however during pandemic, the giving of zakat is decreasing as well as the income of asnaf also decreasing in North Sumatra Province


Ayuniyyah, Q., Hafidhuddin, D., & Hambari, H. (2020). The Strategies in Strengthening the Role of Zakat Boards and Institutions in Indonesia. International Journal of Zakat, 5(3), 73–87.

Ahmad, K. (2006). Management from the Islamic Perspective. Kuala Lumpur: International Islamic University Malaysia, Reasearch Center.

Andam, A. C., Osman, A. Z., & Hudaib, M. (2019). Determinants of Intention to Give Zakat on Employment Income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. doi:10.1108/JIABR-08-2016-0097

Ahmed, H., & Md Salleh, A. M. H. A. P. (2016). Inclusive Islamic financial planning: A conceptual framework. International Journal of Islamic and Middle Eastern Finance and Management, 9(2), 170–189. doi:10.1108/IMEFM-01-2015-0006

Ahmed, H. (2004). Role of zakat and awqaf in poverty alleviation. Islamic Development Bank Group & Islamic Research and Training Institute. Available at roleofzakahandawqafinpovertyalleviation.pdf

Aziz, M. N., & Mohamad, O. B. (2016). Islamic social business to alleviate poverty and social inequality. International Journal of Social Economics, 43(6), 573–592. doi:10.1108/IJSE-06-2014-0129

Embong, M. R., Taha, R., & Nor, M. N. M. (2013). Role of zakat to eradicate poverty in Malaysia. Jurnal Pengurusan, 39(2013), 141–150.

Firmansyah, I., & Devi, A. (2017). The Implementation Strategies of Good Corporate Governance for Zakat Institutions in Indonesia. International Journal of Zakat, 2(2), 85–97.

Haque, A., & Jan, M. T. (2019). Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia. Journal of Islamic Marketing

Hakim, B. R. (2016). Analisis Terhadap Undang-Undang Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat (Perspektif Hukum Islam). Syariah Jurnal Hukum Dan Pemikiran, 15(2), 155–166.

Hambari, H., Arif, A. A., & Zaim, M. A. (2020). The Role of Zakat Institution in Facing Covid-19. International Conference of Zakat, March, 119–126.

Hariyanti. (2021). Point of View Research Accounting and Auditing Analysis of Zakat Accounting Treatment at PT . Bank BNI Syariah. 2(January), 13–24.

Khuluqo, I. El. (2016). The Role of Zakat in National Economic Development. International Journal of Business, Economics, and Law, 9(5), 214–223.

Putri, R. G. S. (2017). Analisis Implement Asi Prinsip Transparansi Dan Akuntabilitas Keuangan Pengelolaan Zakat. Universitas Islam Negeri (Uin) Maulana Malik Ibrahim.

Saad, R., & Farouk, A. (2019). A comprehensive review of barriers to a functional Zakat system in Nigeria. International Journal of Ethics and Systems, 35(1), 24–42. doi:10.1108/IJOES-06-2018-0090

Said, J., Ghani, E. K., Zawawi, S. N., & Syed Yusof, S. N. (2012). Composite Performance Measurement for Zakat Organizations. British Journal of Economics. Finance and Management Sciences, 4(1), 50–59.

Samad, A., & Glenn, L. M. (2010). Development of Zakah and Zakah coverage in monotheistic faiths. International Journal of Social Economics, 37(4), 302–315. doi:10.1108/03068291011025264

Wahab, N. A., & Rahman, A. R. A. (2011). A framework to analyze the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research, 2(1), 43–62. doi:10.1108/17590811111129508