146

HOW ARE EMPLOYMENT AND INCOME INFLUENCESOCIETY ATTITUDE TO PAY ZAKAT IN SOUTH

SUMATERAWITH TAWHIDI PERSPECTIVE

Lily Rahmawati Harahap*), Dwi Eka Novianty, Sri ErmeilaUniversity of IBA, Palembang

harahaplily@gmail.com

Abstract

The purpose of this article is to share about how important zakat fund which collectedand distributed well, according to the rule based on Islam, in order to improve economic.The phenomena in South Sumatera shows unsycnchronized data between Gross RegionalDomestic Product and poverty level. South Sumatera province is the top 11 rankings from34 provinces in Indonesia in terms of GRDP acquisition. But in reality, South Sumateraalso the top 18 rankings from 34 provinces in Indonesia in terms of poverty level. Thisresearch will discuss the phenomena from society attitude with some factors that mightinfluence, from the tawhidi perspective. Using primary data from 4 regencies and 1 cityin South Sumatera and also supported by 2 factors (employment and income), thisresearch describe how are these 2 variables influence society attitude to pay zakat viewedfrom tawhidi perspective. The result of hypothesis test by using regression model shownthat employment variable and income variable influence society attitude to pay zakatsimultaneously and partially. With Tawhidi String Relation methode by induced these 2variables with tetha (θ) will change the result in the good range.

Keywords: zakat, tsr

1. INTRODUCTION

The obligation of paying zakatis an important methode to resolve thegap between the haves and the haves-notsociety. As state in QS Al Mujaadilahverse 13, for Muslims who have notbeen fulfilled yet sadaqah during talkswith Rasulullah, then Allah forgive themif they do salat and pay zakat. Thus theimportance of paying zakat which isequated with the importance of prayer.Obaidulllah dan Abd.Latief (2008)explained zakat and sadaqah are maincharity instruments in Islamic scheme toalleviate poverty. Sarea (2012) viewed

zakat as one of in accordance methodeto measure economic growth. Thecollection of zakat funds can not beseparated from society attitude who areconcerned of their obligation to payzakat.

Indonesia as the largest Muslimpopulation country in the world is agreat potential in collecting zakat funds.According to Vice Chairman of NationalAmil Zakat Board, Zainulbahar Noor,Indonesia zakat potential reach 217trillion rupiah. With this potentiality,zakat fund will be able to helpgovernment in order to alleviate poverty.

147

Unfortunately, the collecting of zakatfunds only about 3 trillion rupiah orabout 1.2 percent (https://m.tempo.co).:2016). This research is done in SouthSumatera, represent by 4 regents and 1city to find out the relevance between 2explanatory variables influence societyattitude in paying zakat viewed fromtawhidi perspective. Society here meansthe person who has an obligation to payzakat.

South Sumatera is one ofprovince locates in the shouthern part ofSumatera island. It rich in naturalresources such as petroleum, natural gasand coal. Besides, the province hasmany attractive tourist destination tovisit, and indirectly influence the cultureof the society. With 91.592,43 km2 area,South Sumatera is the largest provincein Sumatera island. Its economicperformance continues to strengtheneach year. Economic growth issupported by the magnitude of regionalgross domestic product continues toincrease. The datas explaine SouthSumatera is the highest ratings to 11 of34 provinces in Indonesia in regionalgross domestic product acquisition. Buton the contrary, it is also the poorestprovince ranked 18 out of 34 provincesin Indonesia. Simply it indicates that therichness have not been distributedevenly and have not been able toimprove the wellbeing of society. If seenfrom the datas, it should be positivelycorrelate with the ability of society to beable to share sustenance, especially fromzakat.

From these explanations can bestated that local government is not fullyable to handle these poverty problems.Assuming that if large regional incomewill automatically increase the welfareof the society turned out not currentlyfully valid. Zakat fund is as analternative and also as a main supporterto alleviate poverty. Society’s role as amuzakki and mustahiq are very expectedto assist the implementation of the

collection and distribution of zakat onpurpose in order to alleviate poverty.

2. LITERATURE REVIEW

2.1. Definition and The BasicConcept Of Zakat.

Zakat word comes from zaka, interminology has many meaning, that issacred, grow, blessing, praise anddevelop (Mardhani, 2013). In addition,the charity could also mean a certainamount of a certain assets assigned to aparticular person (Sholihin, 2010).While in Government On Law No. 23Year 2011 on the Management of Zakat,which meant Zakat is an asset that mustbe issued by a Muslim or a businessentity to be given to those who deserveit in accordance with Islamic syaria(www.sumsel.kemenag.go.id).

The most accurate way toovercome the gap between the haves andthe haves-not is the obligation to payzakat to those who are already qualified.Terms someone obliged to give zakatare: 1) Moslem, 2) Independence, 3)Baligh, 4) The conditon of the asset, theasset develops, 5) The condition of theassets until the nisab. By paying zakat,then it will manifest unity in Islamportrayed on the lessons learned,namely: 1) maintain and protect theasset from the sight of others, 2) to helppoor people and those in need, 3) purifyoneself from miser, accustom moslemsfor giving and generous, so that not onlygives limited to only zakat (Az-Zuhaili,2011). It shows the basic concept ofzakat, namely that with paying zakatregularly, then all good things will beback, either to the person who payingzakat (muzakki) or also to the personwho receive zakat (mustahiq).

2.2. Relationship Between TheVariables and Society Attitude.

Every human being can not beseparated from the things that affect

148

their lives. 2 variables of many variablesthat influence society attitude areemployment and income. This paperreviews the relationship between these2 variables on the society attitude to payzakat.2.2.1. Employment

Islam is a guidance andteachings for Muslim way of life in thisearth. These teachings encouraged thepeople to work hard and spirited, avoidlaziness and always do the charity. QSAt Taubah verse 103 explain about theimportance of paying zakat to purify andcleanse themselves. Thus, everyone willbe trying to replenish themselves andsharing with others, the way to work andtry as much as possible as well. In Islam,working for living is one way of jihad.Islam motivate every believer to avoidattitude that show weakness.

2.2.2. IncomeAccording to PSAK No.23

paragraph 6, the meaning of income is

the gross inflow of economy benefitsarising from the company normalactivity during a period when thoseinflows result in increase in equity thatdo not come from the contribution ofcapital invesment. To obtain income,every human must work hard andseriously. QS Al Furgaan verse 47explains about Allah’s gift to humanabout the time difference to look forsustenance and time to rest. Thus theattention of Allah to His creatures.Although human try to earn as much aspossible, he is recommended to do rest.Yogatama (2010) in his researchconcluded that income level factorshowed positive and significant effect onthe probability of adherence to fulfill theobligation paying zakat. Rouf (2011)explain that income is one factors thatinfluence sinificantly society interest ingiving zakat at Semarang Zakat House.The respondents agree that the moreincome the stronger the desire in givingzakat.

2.3. Tawhidi String Relation (TSR) Concept

Process 1 recalling Process 2Ω(Q,S)

Ω(Q,S) {θ} X(θ) W(θ, X(θ)) θN...... Ω

evaluation begin but stillS have to recalling

to process 1 (Ω)

θ evolutionary

Ontology Shura(Tasbih)

Figure 1.The Formal Concept of Unity Of Knowledge (Tawhidi):

The IIE or Shuratic Process

consequences

Topology of

complete absoluteperfect knowledge

as the axiomatic

Ontic, evidentialworld

149

For the Moslems, tawhid word isfamiliar. Tawhid means the oneness ofAllah. This oneness of Allah describedin Al Quran and Hadith as thefoundation of all the roots of science.Essentially, the understanding of tawhidcovers all matters relating to oneness ofAllah, with varied opinions of theunitary system of knowledge, gained byfollowing Rasulullah (sunnah) guidancein all activities in the entire worldsystem (Choudhury, 2011). The sourceof knowledge derives from Al Quran isgives as omega (Ω). As a guidance formankind, the implementation is done forwhat Rasulullah has done, which calledSunnah (S). In other words, TSRconcept derived from Al Quran andSunnah (Ω,S), describes the unity ofknowledge (θ), ongoing activities, learning process, social interactionsystem, integration, cooperation,sincerity for complementary andsubsistence (Choudhury, 2013).

TSR concept describes thedelivery beginning process ofknowledge until the implementation forhuman kindness. It is done by shuratic

process with partisipation andcomplementary (pairing) methode. Inthis shuratic process, there is aninteraction (I) between all parties in it.From this interaction will increase anintegration (I), that shows a consensus.The integration will evolute to the nextprocess to evaluation previous processand move forward to the next process.This IIE process will produce a sosialwellbeing and the notation is W{θ,X(θ)} (Choudhury, 2013).

3. RESEARCH METHOD

This research is done to societyfrom 4 regencies (OKU Timur, MuaraEnim, BanyuAsin, Musi Bayu Asin) and1 city (Palembang) in South Sumateraprovince. 592 respondents tested thevalidity with loading factor is 0.30 (Hairet.al., 2016) and also reliability testusing Alfa Cronbach’s (if alpha value >0.60, both the questions and statementsare reliable). It used a linear regressiontest to find the correllation between thevariables.

3.1. Conceptual Framework

Figure 2Conceptual Framework

Source: Processed (2018).

Figure 3.1 explains the relationshipmodel between variables that influencesociety attitude to pay zakat and societywellbeing. According to the model, itwill calculated the variables value whichinfluence society attitude to pay zakat.As it has been known, TSR concept is apervasive complementary, not a

subtitution. In other words, those X danY variables complement each other.Every variable will embeed by tetha,wherein each variable interconnected toone another to form circular causation.In mathematics, this concept will createa model:

Employment(X1)(θ)

Income(X2)(θ)

SocietyAttittude in

Giving Zakat(F)(θ)

SocietyWellbeing

(Y)(θ)

150

SA = f(EMP, INC) (θ)= f{EMP(θ), INC(θ)}

WB = (SA,EMP,INC) (θ)

Evaluation is done by estimation andsimulation to form a circular causationmodel as follows:SA = fSA (EMP, INC) (θ)EMP = fEMP (SA, INC) (θ)

INC = fINC (SA, EMP) (θ)(θ) = WB Ʃ (SA, EMP, INC) (θ)

The linear equation (Y=α + βX) fromthe model is:

SA = α1.0 + β 1.1EMP + β 1.2INC + β 1.3θ EMP= α 2.0 + β 2.1SA + + β 2.2INC + β 2.3θ INC =α 3.0 + β 3.1SA + β 3.2EMp + β 3.3θ (θ) = α 4.0 + β 4.1SA +β45.2EMp +

β 4.3INC + β 4.4θ

The value in each variable willinfluence another variable. The changeof percentage in one variable willchange another variable as they are. Theresulting value on the relationship ofeach variable can be expected in positivevalue, but will possibly show a negativevalue. If the result is negative value,simulation will be done to change

negative value into positive. The valuewill choosen by observation of thethings pertaining to the variable and alsodo the shuratic process to the competentpersons. The positive value describes agood society attitude to pay zakat, whichin turn have a positive impact onimproving society wellbeing.

Figure 3Intercausality between SA, EMP and INC

Figure 3 shows intercausality between 2explanatory variables form societyattitude to obtain a wellbeing. Eachvariables are complementary and not asubstitution for other variables. Thereare a pairing. This intercausality is aresult from interaction process (from asmall group). It begins from relationshipbetween person to person from a relationactivities with employment and income.In this activities, there is a conformityand nonconformity. There is anevaluation to form an integration, that isthe relation between group from thesethree variables. Integration process is

done by repeated evaluation to findconformity inter and intra group.Evaluation is done by learning previuosphase. If there is a conformity, then itwill be an evolution, that is the transferto the second phase of the re-starting ofthe interaction, then integration andevolution process. This IIE process willcontinue until the end of the world,make a circular causation to obtain awellbeing.

SA

INCEMP

151

4. RESULT AND DISCUSSION

According to the validity andreliablity test can be explained thatevery statement item given to therespondent is in relation to employment

and income are valid and reliable. Thevalue of the test shows rtable < rcount , alsoCronbach’s Alpha > Cronbach’s AlphaValue.

Hyphotesis Test.

Table 1Simultaneously Hyphotesis Test

Model Sum of Squares df Mean Square F Sig.Regression 84.796 2 42.398 663.634 .000b

Residual 37.630 589 .064Total 122.426 591a. Dependent Variable: Attitude (Y)b. Predictors: (constant), Income (X2), Employment (X1)

Table 1 shows Fvalue (663,634) ≥ Ftabel

(2.312). Ha1 is accepted. It meansemployment variable and income

variable influence society attitude to payzakat in 4 regents and 1 city at SouthSumatera simultaneously.

Table 2Partially Hyphotesis Test

Model T Sig.(Constant) 9.066 .000Employment(X1) 9.358 .000Income(X2) 27.957 .000

a.Dependent Variable :Attitude (Y)

Table 2 shows employment variable hast-value (9.358) > t table (1.647) andincome variable has t-value (27.957) > ttable (1.647). Ha accepted. It means

employment variable and incomevariable influence society attitude to payzakat in 4 regents and 1 city at SouthSumatera partially

Table 3The Influence of Employment and Income Variables

to Society AttitudeModel R R Square Adjusted R Square Std. Error of the Estimate1 .832a .693 .692 .253a. Predictors: (Constant), Employment (X1), Income (X2)b. Dependent Variable: Attitude (Y)

Table 3shows R square(R2) =0.693. It means employmement variableand income variable influence societyattitude about 69.30% and about 30.70%it influenced by other variables.

Employment variable influences societyattitude about 17.30% and incomevariable influences society attitude about52%.

152

TSR AnalysisFrom the results of the

questionnaire using a likert scale of 5points obtained average rate societyattitude to pay zakat in South Sumaterainfluenced by 2 variables. Table 4.4 to

4.6. explain the coefficient regressionvalue between variables according to thetsr methode, which every variable hasopportunity become explanatoryvariables as well as explained variables.

Table 4Linear Regression Income Variable

CoefficientsModel Unstandardized Coeff. Standardized Coeff.

B Std Error Beta(Constant) 1.594 .172income -.019 .059 -.019social_attitude .660 .070 .549Dependent Variable : EmploymentSource : Processed Data (2018)

From Table 4 the first linear equation is:Empl = α1.0 + β1.2 Inc + β1.3 SAEmpl = 1.594 - 0.019 Incθ2 + 0,660 SAθ3

Table 5Linear Regression Society Attitude Variable

CoefficientsModel Unstandardized Coeff. Standardized Coeff.

B Std Error Beta(Constant) .164 .129social_attitude .968 .035 .809employment -.009 .029 -.009Dependent Variable : IncomeSource : Processed Data (2018)

From Table 5. the second linear equation is:Inc = α1.0 + β1.1 Emp + β1.3 SAInc = 0.164 - 0.009 Empθ1 + 0,968 SAθ3

Table 6Linear Regression Employment Variable

CoefficientsModel Unstandardized Coeff. Standardized Coeff.

B Std Error Beta(Constant) .853 .094employment .196 .021 .236income .589 .021 .705Dependent Variable : Social AttitudeSource : Processed Data (2018)

From Table 6 the third linear equation is:SA = α1.0 + β11 Emp + β1.2 IncSA = 0.853 + 0.196 Empθ1 + 0,589 Incθ2

153

Table 7Regression Running Data Result

Item/Y EMP INC SAKonstan 1.594 0.164 0.853a2 = EMP -0.009 0.916θ2=X2 4.062 4.062a3 = INC -0,019 0,589θ3=X3 4,193 4,193a8 = SA - 0,660 0,968θ8=X4 4,126 4,126Source: Processed Data (2018).

Table 7 explains how much everycoefficient value of explanatoryvariables(in the area) generates a value forexplained variables (outside the area).For example, value of -0.019 explainsthat income variable generatesemployment as the value shown. Whilevalue -0.009 explains that employmentvariable generates income variable asthe value shown. This inter and intravariables linkages will generate acircular causation.

Equation ModelThese equation models are made

to find tetha hat (θ^) result, ie by embedding tetha (θ) on each variables coefficient regression value. Tetha (θ) value is an actual data value, while tethahat (θ^) value is an estimation data value.Equation 1: employment variable as anexplained variable.θ 1^ = X1 = 1.594 –0.019 θ2 + 0.660 θ3

= 1.594 –0.019 (4,193) + 0.660(4,126) = 4.101.

From equation 1 obtained tetha hat (θ^) value or estimation data value 4.101,while actual data value 4.062. There isan decrease amount 0.039.

Equation 2: income variable as anexplained variable.θ 2^ = X2 = 0.164 - 0,009 θ1+ 0,968 θ3

= 0.164 - 0,009 (4.062) +0,968(4,126) = 4.121.

From equation 2 obtained tetha hat (θ^) value or estimation data value 4.121,while actual data value 4,193. There isan decrease amount 0.072.

Equation 3: society attitude variable asan explained variable.θ 3^ = X3= 0.853 + 0,196 θ1 + 0.589 θ2

= 0.853 + 0,196 (4.062) + 0.589(4.193) = 4.119.

From equation 3 obtained tetha hat (θ^) value or estimation data value 4.119,while actual data value 4,126. There isan decrease amount 0.007.

From these explanations theresult that the actual datas showrespondents’ opinion relation to thevariables that form attitude to pay zakat.Using the tawhidi string relationmethode with embed tetha in eachvariables, will generate an assessmenttoward a good enough up to good. Itproves eventhough respondents give anot good assessment, with tawhidi stringrelation methode can be changed itbetter. One’s faith has a role to makedifference.

154

5. CONCLUSION

From the statistical test can beconcluded employment and incomevariables simultaneously and partiallyinfluence society attitude in payingzakat. Partially and also seen from R-Square test, income influence societyattitude in paying zakat more significantthan employment. If income increasethen respondens’t attitude to pay zakat

will also increase better than the changeof employment.

TSR methode implement thatevery variables is a pairing andcomplementary. Though employmentvariable does not influence societyattitude as big as income, but these twovariables relate to complement oneanother.

REFERENCES

Al Qur’an dan Terjemahnya. 1433H.Depag.

Al-Islam.org. (2017). Whati is theQuran. (online-3/4/17).Available www.al-islam.org

Az-Zuhaili,W. (2011). Fiqih Islam WaAdillatuhu. Puasa, I’tikaf, Zakat,Haji, Umrah. Jilid 3. Jakarta:Gema Insani.

Choudhury, M.A. (2011). Contributionsto Economic Analysis: IslamicEconomics and Finance AnEpistemological Inquiry. UnitedKingdom: Emerald Group.

Choudhury, M.A. (2013). Handbook ofTawhidi Methodology:Economics, Finance, Societyand Science. Jakarta: TrisaktiUniversity Press.

Hair, J.,F., Hair, J.F., Black, W.C.,Babin, B.J., dan Anderson, R.E.(2016). Multivariate DataAnalysis. Seventh Edition. E-book (online-15/3/16). Availablewww.pearsonhighered.com

ICRQS. (2017). The True SalatAccording To Quran. (online-3/4/17). Availablehttps://sites.google.com

Islamweb.net, (2017). Who is a Muslim.(online-3/4/17). Availablehttp://www.islamweb.net

Kementerian Agama. (2011). Undang-Undang Repulik Indonesia

Nomor 23 Tahun 2011 TentangPengelolaan Zakat (online-26/2/17). Availablewww.sumsel.kemenag.go.id

Mardani. (2013). Fiqh EkonomiSyariah: Fiqh Muamalah.Jakarta: Kencana PrenadaMediaGroup.

Masjidku, (2016). Pengertian Mustahikdan Muzakki. (online-3/4/17).Availablehttps://artikel.masjidku.id

Masuk Islam, (2013). Pengertian Dzikirdan Pembahasan DzikirLengkap. (online-3/4/17).Available http://www.masuk-islam.com

Muslim.or.id, (2012). Panduan Zakat.(online-3/4/17). Availablehttps://muslim.or.id

Mutia, A., dan Zahara, A.E. (2009).Analisis Faktor-Faktor YangMempengaruhi KesejahteraanEkonomi Mustahik MelaluiPemberdayaan Zakat (StudiKasus Penyaluran ZakatProduktif/Modal Usaha PadaBazda Kota Jambi).Konstektualita, Vol. 25 No.1,Juli 2009.

Obaidullah, M., dan Abd.Latief, S.(2008). Islamic Finance ForMicro And Medium Enterprises.Islamic Research & TrainingInstitution Islamic Development

155

Bank. Center for IslamicBanking, Finance andManagement. Universiti BruneiDarussalam.

Portal Infaq. (2006). Definitions ofZakah, Infaq and Shadaqah.(online-3/4/17). Availablehttp://www.portalinfaq.org.uk

Riani, D. (2012). Analisis Faktor-FaktorYang Mempengaruhi PerilakuMuzakki Dalam MembayarZakat (Studi Kasus Pada BaznasKota Yogyakarta) (online-26/2/17). Availablehttp://digilib.uin-suka.ac.id

Rouf, M.Abdul. (2011). Analisis Faktor-Faktor Yang MempengaruhiMinat Masyarakat MembayarZakat Di Rumah Zakat CabangSemarang. (online-26/2/17).Availablehttp://eprints.walisongo.ac.id

Sarea, A. (2012). Zakat as a Benchmarkto Evaluate Economic Growth:An Alternative Approach.International Journal ofBusiness and Social Science,Vol. 3 No. 18.

Sari. (2009). Peran Strategis ZakatDalam Fungsi Kebijakan PolitikEkonomi Di Indonesia. Tapis,Vol.5, No. 19.

Sholihin, A. I. (2010). Buku PintarEkonomi Syariah. Jakarta: PT.Gramedia Pustaka Utama.

Tempo.co. (2016). Ramadan (online-26/2/17). Availablehttps://ramadan.tempo.co.

Yogatama, R. A. (2010). Variabel-Variabel Yang MempengaruhiKepatuhan Menunaikan Zakat :Pendekatan Kontijensi (online-17/3/15). Availablewww.academia.edu