Evaluating zakat performance in daerah istimewa yogyakarta

The objective of this study is to evaluate the zakat performance in Daerah Istimewa Yogyakarta (DIY) Province, Indonesia, by using the National Zakat Index (NZI), which is a composite index that measures the development of the zakat at the national level. The data for this study were collected from 62 respondents based in DIY Province between 2015 and 2016, including 40 from Yogyakarta and 22 from Sleman. The participants were selected by using the purposive sampling technique, whereas the secondary data were obtained from a literature review. The data were analyzed by examining the macro and micro dimensions of the NZI. The results show that the zakat performance in DIY Province is unsatisfactory, with a score index of 0.40. For the macro dimension, the zakat distribution in DIY Province is also unsatisfactory (a score index of 0.07), whereas for the micro dimension, the zakat distribution is satisfactory (a score index of 0.62). This study is one of the first attempts to examine the zakat performance in a specific region using the macro and micro dimensions of the NZI. The macro dimension indicates how the role of the government and community contributes to the development of zakat institutions, whereas the micro dimension is based on the perspectives of zakat institutions and zakat recipients.