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Factors on Mustahiq’s Business PerformanceThrough Productive Zakah at the Baznas in

Kalimantan Timur ProvinceSri Wahyuni1, Syarifah Hudayah2

Faculty of Economic and Business, Mulawarman University, [email protected]

[email protected]

Abstract— The Badan Amil Zakat Nasional Kalimantan Timur(Baznas Kaltim) is one of the institutions that play an importantrole in developing the economy in Kalimantan Timur Province,especially in alleviating poverty. Therefore, the Baznas Kaltimneeds to give the distribution of zakat fairly to mustahiq.Mustahiq who receives zakat every year is given special coachingin developing entrepreneurship. The purpose of this study is toanalyze what factors affect business performance at mustahiq inEast Kalimantan baznas. This research uses the method ofnaturalistic-qualitative research (naturalistic-qualitativeresearch). The study uses unstructured interviews. There werefive people who became informants in this study.

This study found that entrepreneurial spirit is very helpful inmotivating in business development. Financing is the mostimportant thing in developing a business. The financing is usedfor operational activities mustahiq. Interestingly, many mustahiqdo not need technology in developing their business because oflimited skills. So that required maximum assistance fromBAZNAS Kaltim. Self-motivation mustahiq in work is veryimportant in developing themselves and their business. In thework required the application of principles of efficiency andbenefits while maintaining environmental sustainability. Inaddition, mustahiq expected to think to get the balance betweenthe treasures with worship. So, after successful in work mustahiqshould always be grateful to Allah SWT.

Keywords—mentoring, entrepreneurship, business performance,mustahiq.

I. INTRODUCTION

Kalimantan Timur before the expansion of theregion is the second largest province in Indonesiaafter Papua. The main driver of the province'seconomy is mining activities such as oil, natural gasand coal, other sectors currently being developedare agriculture, tourism and processing industries.The total population of Kalimantan Timur are 3.6million people (BPS, 2013) with employmentcovering 3 main sectors, namely agriculture sectorcovering agricultural business field, manufacturingindustry sector covering mining/quarrying,industrial, electricity, gas and water drinking andservice sectors including trade, restaurant and hotel,

transportation, warehousing and communications,finance, insurance and so on.

In the effort to overcome the problem of povertyin Kalimantan Timur cannot fully expect in APBNor APBD, but also have to explore potency of othersources as mediation device such as one of them isfrom Zakat, Infaq and Shadaqah (ZIS) managed bythe Badan Amil Zakat Nasional (Baznas) OfKalimantan Timur, taking into account the existingpotentials such as business development forcommunities with small and medium enterprises.

In accordance with Law Number 20 Year 2008regarding Micro, Small and Medium Enterprises(MSMEs) is first. Micro Enterprises are productivebusiness owned by individual business entityfulfilling the criteria of Micro Business as regulatedin this Law. Secondly, Small-scale Business is astand-alone productive economic enterprise,conducted by an individual or a business entity thatis not a subsidiary or not a branch of a companyowned, controlled, or becomes part of the direct orindirect business of a medium-sized or large-Criteria of Small Business as referred to in this Law.Third, Medium Enterprises are stand-aloneproductive economic enterprises, carried out by anindividual or business entity that is not a subsidiaryor branch of a company owned, controlled, orbecomes part directly or indirectly with a SmallBusiness or a large business with the amount ofwealth Net or annual sales proceeds as provided inthis Law.

Micro, small and medium enterprises (MSMEs)is the main sector contributing to the absorption ofmanpower in Indonesia. In 2013, MSMEs are ableto absorb labor of 101,722,458 people or 97.24% ofthe total absorption of existing workforce, this

160Copyright © 2018, the Authors. Published by Atlantis Press. This is an open access article under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Mulawarman International Conference on Economics and Business (MICEB 2017)Advances in Economics, Business and Management Research (AEBMR), volume 35

MicroBusiness Small business

MediumEnterprises

Assets Maximum 50million /year

50 - 500million/year

500 jt - 10million/year

Revenues Maximum 300million/year

300 - 500million/year

10 - 2,5million/year

The total ofemployee

Under 5 person 5 - 19 person 20 - 99person

number increased by 0.02% or 2.182.700 peoplecompared to 2012. Small business contribution wasrecorded as much as 99,401 .775 people or 97.22%.Approximately 99% of the total business units inIndonesia are UMKM-scale, and recorded to createemployment of about 99.4 million workers.Meanwhile, large businesses absorb about 2.8million workers (data from the Ministry ofCooperatives and Small and Medium Enterprises,2013).

MSMEs are also considered to be very potentialin increasing state revenues through taxes. Theexistence and role of SMEs in 2013 reached 55.21million business units, and 99.99% of nationalbusiness actors, in the national economic order is nodoubt, by looking at its contribution in theabsorption of labor, the formation of GrossDomestic Product (GDP) ) National, nationalforeign exchange, and national investment. Thedevelopment of the number of SMEs in the period2012-2013 increased by 2.57% from 53,823,732units in 2012 to 55,206,444 units in 2013. UMKMis the largest business actor with a percentage of99.99% of the total national business actors on 2012(UMKM Statistics, Kemenkop, 2013).

Development of Micro, Small and MediumEnterprises in Kalimantan Timur by the end of2013 has increased considerably, Micro Business35,339 units with an increase of turnover (in million)52,233 (2012) to 89,935 (2013), Small Business409,086 units with turnover of 99,140 (2012)99,843 (2013) and Medium Enterprises 921 unitswith a turnover of 2,987,300 (2012) to 3,030,018(2013). The Criteria of micro, small and mediumenterprises are as follows:

TABLE I

MICRO, SMALL AND MEDIUM ENTERPRISES CRITERIA

The Muslim community which become theperpetrators of SMEs categorized as mustahiq, ieeight asnaf who are given zakat assistance by theAgency of Amil Zakat (BAZ) both productivelyand consumptive, while the productive assistancehas a good enough potential in increasing mustahiqto turn into muzakki (giver of zakat ). One of theproblems in Indonesia that has not beensuccessfully addressed by the government is thehigh level of poverty and the level of income gap.BPS (2016) data shows that the number of poorpeople in Indonesia is 28.51 million people or 11.26percent, followed by high Gini index in Indonesia(0.41). If this problem continues to be allowed, thenone of the effects of a prolonged inequality willhamper the welfare level of society.

The existence of different groups of incomecannot be denied. To eliminate poverty alone quitea lot of efforts have been made, now is how toreduce and minimize the poverty rate that occurred.One of the pillars to minimize the poverty level byoptimizing the utilization of productive zakatconsidering the amount of zakat potential inIndonesia reached Rp 217 trillion (Beik andArsyianti, 2016). Zakat productive channeled tomicro business actors is one effort for communityempowerment. Currently, the contribution of microenterprises to Indonesia's GDP reaches Rp 807.8trillion with the number of micro business unitsreaching 57.1 million units (Kemenkop UKM,2013). This shows that productive zakat fundsgiven to micro businesses have great potential inspurring economic growth and tackling poverty andgaps.

BAZ itself has a productive zakat distributionprogram to several districts/municipalities in EastKalimantan Province, but the program is managedand accompanied by each regency/city BAZ andreported collectively to Baznas Kaltim. Whilespecial for Samarinda region BAZ do assistanceand Monitoring directly to the mustahiq recipients(Source: interview with Mr. Iksan Baznas, januari2015). The data owned by Baznas in KalimantanTimur against the mustahiq area of Samarinda Citywho are given zakat assistance for productive use asseen in Table II Mustahiq who are given zakatassistance for productive use can be categorized asmicro and small business actor only, because seen

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Advances in Economics, Business and Management Research (AEBMR), volume 35

No. Type ofMustahiq AmountThe amount ofdistribution (Rp)

1. Seller of NightMarket

10 Persons 20.000.000

2.Mushroomsfarmer

4 Persons 8.000.000

3. Seller 15 Persons 15.000.000

4. Tailor 5 Persons 10.000.000

5.Fishermen inMugirejo 5 Persons 12.500.000

6. UKM Kerupuk 3 Persons 3.000.000

7. Sembako 5 Persons 7.500.000

8. Top up 5 Persons 5.000.000

9. Tire Repairmen 5 Persons 7.500.000

10. Food 6 Persons 6.000.000

11.MotorRepairmen

Persons4.000.000

Total 65 Persons 98.500.000

from the criteria owned include both turnover,capital and the amount of labor is the criteria ofmicro and small enterprises, so this research willfocus on the criteria And not on medium-sizedenterprises.

TABLE II

THE TYPE OF MUSTAHIQ IN BAZNAS KALIMANTAN TIMUR SAMARINDA IN2011-2015

2

Source: BAZNAS Provinsi Kalimantan Timur, 2015

The Muslim population according to BPS (2014)in East Kalimantan is 3,277,332 people, or about85.38%. This amount is not directly proportional tothe amount of zakat receipts collected by zakatinstitutions in East Kalimantan. Whereas zakah issupposed to be a transformation between the richand the poor, or the person receiving the zakat canturn into a charity if the zakat is managed by theinstitution and by the recipient or the so-calledproductive zakat [13].

The magnitude of ZIS should be able to increasethe income and social welfare of the mustahiq if itis channeled in a more innovative way andbreakthrough, therefore Baznas Kaltim undertakesthe economic empowerment program of the ummahfor the mustahiq, in line with his vision of being atrustworthy and professional amil in managing ZIS,as well as its mission, namely: (1) raising zakatawareness for the muzakki, optimizing the

management of trustworthy and professional ZIS.(2) increasing the status of mustahiq into muzakkithrough human resources improvement and humaneconomic development program. (3) utilizing anddistributing ZIS to mustahiq in a more efficient andeffective manner. (4) Institutional strengthening ofRegency/City Baznas in East Kalimantan. The ZIScollected by Baznas Kaltim is distributed to thepoor and other asnaf, with different types of usage.ZIS accepted mustahiq poor and other asnaf usedfor consumptive use and productive use. Theguidance program undertaken aims to improvebusiness performance through mentoring bylooking at entrepreneurial intentions and externalenvironmental factors of mustahiq assisted.

The problem to be studied in this research is theeffectiveness of productive zakat distribution as aninstrument to improve business performancemustahiq. The alternative to explore the source offinancing that can be done is through zakat. TheZIS collected by Baznas Kaltim is distributed anddistributed to the poor and other asnaf, withdifferent types of usage. ZIS accepted mustahiqpoor and other asnaf used for consumptive purposesand productive purposes. Based on the evaluationof zakah, infaq, and shadaqah (ZIS) productivedisbursements over the last few years since theinception of the related programs in 2011 to thepresent, efforts to improve the businessperformance mustahiq which further implies theincrease in income, expertise, and prosperity hasnot achieved results the maximum. This can be seenfrom the failure to increase the status of mustahiqbe muzakki, or in the sense that the channelling ofproductive ZIS has not reached its ideal destination.

Researchers want to see some problems thatcause effective or not ZIS program, especially forproductive ZIS, among others, quality of humanresources (HR) to face external factors bothcompetitors, technology, economy, andenvironment, entrepreneur spirit that is in selfmustahiq receiver of zakat, and problems from theside of the mustahiq character itself.

The limitations of quality mustahiq so far both interms of formal education and knowledge and skillsare very influential on business management, so thebusiness is difficult to develop optimally. Inaddition, with limited human resource quality,

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business units mustahiq relatively difficult to adoptnew technological developments to improve thecompetitiveness of products it produces because ofthe lack of desire to learn and use technology. Lackof information related to the progress of science andapplied technology, causing the facilities andinfrastructure they have also not fast growing andless support the progress of business as expected. Inaddition, not infrequently difficulty in obtaining aplace to run his business due to the high price ofrental or business premises that are less strategic.The low entrepreneurial spirit of causing mustahiqfinanced by Baznas may not be able to exploit thepotential and not able to innovate. Entrepreneurshipis a process whereby individuals pursueopportunities that are considered to be profitable.The essence of entrepreneurship is identifyingopportunities, implementing and practicing them(McLelland, 1961).

The community listed as the recipient of Baznasof Kalimantan Timur is divided into severalclassifications, namely; consumptive and productivemustahiq. Consumptive group is not the object ofthis research because it is the recipient of theconsumable funds. Thus, the object of the researchis productive mustahiq, in terms of businessdevelopment.

Several studies indicate that the entrepreneur'sspirit possessed by the recipient of zakat (mustahiq)greatly affects the success of business performance(Rahman, 2011), besides that the facilitation factoris very active role toward the pity of the mustahiq(Sartika, 2008), some variables that influence thebusiness performance mustahiq also Verydetermined by the external environment such astechnology and government policies thatovershadow (Ulfah, 2010).

Singh and Belwal (2008) in his research throughfocused interviews to identify problems in theUMK sector in Ethiopia found that somecomponents of the problem include finance toestablish and run, lack of entrepreneurship,management and exposure, problems in findingmarkets and distribution networks. Limitedopportunities for promotion and participation,limited amounts of government institutional support,knowledge of technology and integration

mechanisms, and rampant corruption in the mainobstacles.

Omerzel and Antoncic, (2008) model hypothesesabout the relationship between entrepreneurshipknowledge and performance supported orinfluential, thus reflecting the positive effect ofentrepreneurship knowledge on all dimensions onthe performance of SMEs. The study is limited toMSEs in Slovenia.

Some gaps that can be inferred from these studiesare (1) it appears that there has been no specificresearch on the recipient of zakat and its relation toexternal factors and characteristics of the owner andassistance to the performance of his business; (2) allresearch conducted on small company (UMK)which generally have institutional ie micro business,small and not at individual effort which is microand small; (3) there is still a difference in theconcept of definition and measurement ofentrepreneurship and mentoring among the research,so that it will be tried for the mustahiq group thatowns micro and small business; (4) As for theresearch in Indonesia which specifically discuss thezakat and related to this research there are stillmany qualitative or theoretical studies; (5) thisresearch will see the factor of business performancemustahiq through zakat productive.

A. Business Performance of Mustahiq

Before knowing mustahiq need to be understoodfirst understanding Muzakki or giver of zakat.Reference [13] declares Muzakki are those whoalready have property or income that reaches nishab,so it is obliged to issue zakat on the property orincome in accordance with the levels that have beendetermined by sharia in a certain time whichusually counted in one year. A zakat payer isrequired to be Muslim and baligh or intelligent.

Mustahiq is a person entitled to receive zakat,based on the word of [1]:1. Fakir (al fuqoro). Fakir is a very miserable

person, does not work (because of certain thingssuch as old, disabled, sick, etc.), has no treasureto fulfil the basic needs of his life such asclothing, food and boards (housing) and otheressential necessities, either for themselves andtheir dependents.

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2. Poor (al miskiina). Poor is a person who worksbut not enough livelihood and in a state ofdeprivation.

3. Amil zakat (al amiil). The definition of Amiil is(a) the person appointed or assigned by thegovernment to collect the zakat including thedepositors, the cattle herders, and theadministrators; (b) the persons who areemployed in the administration of zakat affairs,both collection, maintenance, administration,And utilization, and (c) the managers of zakat oras an amil zakat institution.

4. Muallaf (al muallaf). Muallaf is a new infidantwho converts to Islam where his faith is stillweak and also kafir who softened his heart so asnot to oppose Islam.

5. Slave (arriqob). Arriqob are those who are still inbondage and seek to escape from slavery. Slavesare also interpreted with the servant who hasbeen promised by his master will be independentif it has paid off its self-esteem.

6. People who owe (al ghorimiin). Ghorimin is aperson who owes for non-immoral interests,while he cannot afford to pay for it.

7. Fighting in the path of Allah (fisabilillah).Fisabilillah is a person who strives for thedefense of Islam and the Muslims (jihad)

8. Travel far (ibnusabil / traveler), ie people whotravel far with good intentions and do not doimmoral, who ran out of supplies, both rich andpoor in his yard.

This research is focused on the poor and the poorbecause the form of assistance provided bothconsumptive and productive so far can be given tothese two asnaf, and in the other six asnaf still inconsumptive form such as scholarship (ibn sabil),debt payment (ghorim), Hospital financing, andfood aid (muallaf).

Reference [13] states that the poor and needy arethe people in need help but can keep themselves notbegging. The schools differ in meaning but with thesame intentions such as the Hanafi school. The pooraccording to the Hanafi scholars are those who havenothing, home, money and treatment. Meanwhile,according to the imam of the three schools ofjurisprudence, the so-called fakir is those who donot have the proper wealth or income in fulfillingtheir needs, clothing, food, shelter, and all basic

necessities either for themselves or their dependentfamilies. Poor means those who own property orincome but do not meet their own needs and needsand dependents, for example ten but five or six. Inthe four schools it is agreed that the rich should notreceive zakat.

Performance is the result or output of a process(Nurlaila, 2010: 71). According to a behavioralapproach in management, performance is thequantity or quality of something produced orservices provided by someone who does the work(Luthans, 2005: 165). Performance is the result orsuccess rate of a person as a whole over a certainperiod of tasks compared to possible possibilities,such as predetermined work standards,predetermined targets or goals or criteria alreadyagreed (Rivai and Basri, 2005: 50).

B. External Environment

The business environment is the dynamics of themovement of the business environment that isstrongly influenced by the external environment(macro). Environmental analysis is a process ofmonitoring the organization's environment aimed atidentifying opportunities and threats that affect thecompany's ability to achieve its goals. The purposeof the environmental analysis is that theorganization can anticipate the environment, so itcan react quickly and appropriately for the successof the organization (Dirgantoro, 2001).

The external environment of an enterprise is thefactors outside the firm that affect the company'sability to operate. Some external elements can bemanipulated by the company, while others requirean adjustment effort from the organization. Abusiness converts inputs into outputs in order togain profit. The external environmental factors thatinfluence a business according to Williams (2001:51) are: 1) competitors, 2) economic system, 3)social system, 4) monetary system, 5) political/legal system, 6) environmental system, and 7)technology Changes.

Competitors affect the ability of businesses togenerate profits, because competitors will continueto seek to gain more from each other, bydifferentiating their products and services, and bytrying to provide better value for money. Theeconomic system is an economic organization to

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No Name AsnafType

Type ofbusiness

The amountof

distribution1 Tafaqquh

Fiddin XXIIPoor Coopera

tion 17.925.0002 Yusuf

QordhowiPoor Course

Place8.500.000

3 Pre-ProsperousFamily 1

Poor Grocery 5.000.000


Poor Grocery 5.000.000


Poor Food 5.000.000


Poor Food 5.000.000


Poor Food 5.000.000

8 Kiki Fitriani Poor Food 2.000.000Total 53.425.000

allocate scarce resources. The economy tends to gothrough a period of faster and slower growth.Businesses prosper when the economy is boomingand living standards are rising.

The relationship between the businessenvironment and entrepreneurship is explained byAbimbola and Agboola (2011) which suggests thatthe environment is covering factors such asinfrastructure, community culture, economic, social,and political environment. Environmental forceshave been found to inhibit or facilitate theentrepreneurial activities of any community.Gnyawali and Fogel (1994) define the externalenvironment of entrepreneurship as "the wholesocio-cultural and political economic factors thatinfluence

II. METHODS

The study is qualitative research. There are eightinformants in this study. It can be shown by thetable below.

TABLE IIITHE RECIPIENT OF BAZNAS MUSTAHIQ ON PRODUCTIVE ZAKAT IN 2016

III. RESULTS

From the results of the study it was found thatinitially one group of tafaqquh fiddin and 7recipients receiving zakat funds from Baznas werevery dependent on the aid, but they were still doingthe business manually without exploring more inadvance of existing technology due to the limitationof resources. For instance, they do not have higheducation, old age, and environment that do notsupport the development of their businessperformance. In addition, it can be proved fromtaffaquh fiddin:

Loans from the cooperatives in the form of wheat,butter, eggs and other cake ingredients I canmanage, which in a month I return on time evenwith the benefits to help increase cooperativefunds". In addition to the cake I'm selling in frontof the house, I divide the stalls and work with thecompany around the residence to become aprovider (supplying) the cake at certain times inthe company (entrepreneurship), so it helpsincrease my income (business performance)(taffaquh fiddin)

Based on the statement above, it can be seen thattaffaquh fiddin is a poor person who got the aidfrom the BAZNAS but he can become productivethrough the aids. Mr. Yusuf Qardhawi is anotherinformant also get aids, said:

Zakat funding aid I use to help the business thathas been running the guidance of learning,before I just received tutoring at home with thehelp now I have a used motor to increase myincome so mock, then I can also home-schoolstudents to guide them. From that result I cangive infaq routine to Baznas.

Based on the statements above, it can beconcluded that taffaquh fiddin and Mr YusufQardhawi have a strong entrepreneurship spirit indoing the business. However, they do not haveenough resources in technological, economic, andcultural factors. This is not in line with the theorythat technological, economic, and cultural factorssignificantly influence the performance ofeconomic enterprises (Buse & Hefeker 2007);

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Socio-cultural (Shapero & Sokol 1982, Gianneti &Simonov 2003). And this is in line with previousresearch which states that Economic, political,technological and socio-cultural laws cannotdirectly influence business performance unless theyhave to go through entrepreneurial factors first(Wheelend, 2003), (Umar 2005).

IV. DISCUSSION

Furthermore, the results of research also foundthat it is very important that mentoring encouragesentrepreneurship spirit in terms of improving theirbusiness performance. Indeed, the assistance orfacilitator can provide the solution that will solvingtheir problems. For instance, Pre Prosperous Family2 stated :

I have been selling seaweeds and fish crackers,with the help of productive zakat funds I expandmy business to sell bekang empek-empek typical,although many rivals but with the help ofmentoring from baznas I can work with travel-travel to promote my empek-empek to the guests,so this can add to my business income, now I canadd my business again by selling fish balls, I amgrateful to the mentoring because I was able touse social media (online) in market my sales.

Based on the statement above, it can beconcluded that mentoring has important role inguiding the poor to solve the problem in technology.In the spirit of entrepreneurship there must be trust,commitment, support of the nearest person,communication openness, incentive to seekopportunity (Wood, Mcdermot, Swan 2002). Thecommunication between mentoring and thebeneficiaries can make good communication toimprove the entrepreneurship spirit.

Furthermore, the training of skills andknowledge can improve the business performance.The poor family from Samarinda is a widdowwhich becomes a laundry from one house toanother house. Pre-Prosperous Family 5 asserted:

I am a widow which has two children. I becomea laundry girl from one house to another house.The fund of Baznas which is given to mebecoming a equity to make catering. They giveus training how to improve the skill in financing.

Alhamdullilah ... right now, I can give infaq toBAZNAS even it is only Rp. 50.000 [per month]..

Based on the statement above, it can be drawnthat training from baznas can help them inimproving their business performance. This is inline with previous research that training andfacilitation is the improvement of skills andknowledge, technological understanding, technicalunderstanding, innovation, creativity, effectivenessthat is needed in improving business performance(Noe, Hollenbeck, Gerhart, Wright (2003).However, several informants have not been able tomaximally manage themselves to be more creativeso that the mustahiq cannot be able to improve theirbusiness performance.

V. CONCLUSIONS

Based on the explanation above, it can beconcluded that every business actor is required toentrepreneurial spirit, because with the spirit andcreativity will greatly assist our efforts in the faceof competitors and the progress of an increasinglycomplex era.

Furthermore, mustahiq recipients of zakat fundshave not all have entrepreneurial spirit, and havenot been able to use technology in order to bedefeated by competitors, this is because in additionto the education is still minimal, also theirunderstanding with the increase in living standardsis also different, there are many who prefer toexpect assistance rather than giving help. It can besuggested that better mentoring more intensivelyand done by successful entrepreneurs first, in orderto stimulate the spirit and motivation mustahiq tocreative and innovate in the effort.

Moreover, the aim of productive zakat should bedone gradually after the aid of consumptive zakatgiven, because if directly given productive zakatbut their primary needs have not been met then itwill be spent on their stomach needs first, andproductive assistance will be not exactly thepurpose and purpose.

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