PUSKAS

WORKING
PAPER SERIES
Strategy of Zakat Collection
during COVID-19 Pandemic:
Muzaki Perception

Pusat Kajian Strategis

BAZNAS

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Strategy of Zakat Collection during COVID-19

Pandemic: Muzaki Perception1
Ali Chamani Al Anshory
Siti Maulida Adhiningsih
Muhammad Indra Saputra
BAZNAS Center of Strategic Studies

Abstract
To formulate a collection strategy which is aligned with public expectations, a perception audit
needs to be carried out. A good understanding of muzaki perceptions can help map the priority
level of the collection strategy that has been made, especially during the current COVID-19
outbreak. This paper, therefore, attempts to comprehend the muzaki perception towards the
zakat collection strategy of BAZNAS by utilizing Importance Performance Analysis. The result of
the paper can provide a better and more efficient allocation of the existing strategy of fundraising
hence it is hoped that the collection carried out during the COVID-19 pandemic will continue to
increase.
Keywords: Zakat Collection Strategy. COVID-19, Muzaki Perception

1. Background
The novel coronavirus, which was then designated as COVID-19, has been infecting the world
since the beginning of 2020. To date, the COVID-19 case in Indonesia is not slowing down and the
daily number currently has touched more than 12.000 new cases. The impact of the pandemic is
expected to affect wider people in the country, not only on health aspects but also economically.
There are forecasts (IMF, 2020; World Bank, 2020; Asian Development Bank, 2020) that have
been made upon its impact on the macroeconomic where Indonesia, like many other countries,
experience the contraction on Gross Domestic Products. The weak purchasing power and various
restrictions due to the outbreak undoubtedly create economic loss to society.
In tackling the consequences of COVID-19, the usage of zakat upon its potential gets
relevant to be discussed by stakeholders. Zakat as one of the Islamic social finance, which is
obligatory for muslim to cater, should be a social safety net that can assist the vulnerable
communities. Nevertheless, the zakat administration also faces challenges due to the economic
contraction. On one hand, as the level of poverty has raised (Badan Pusat Statistik, 2020) the
number of mustahik is expected to increase. On the other hand, International Labour
Organization (2020) also shows that the layoff is projected to keep increasing, which can be a
proxy to the decreasing number of muzaki.
Surprisingly, contrasting to the aforementioned adverse effects, the collection of zakat
funds that is managed by National Board of Zakat in Indonesia has increased by 30% in 2020.
Policy Brief by Puskas BAZNAS (2020) found that 58% of the zakat institutions that have been
surveyed, also have increased zakat collection in March-June last year and they have arranged to
plan a specific strategy during the outbreak. There are 26% of zakat institutions also prepared a
specific strategy but they have negative growth of zakat collection. The distinction between both
cases implies that there is a need to have research that can cater to an effective and efficient
strategy of zakat collection.
Zakat institutions have responsibilities to articulate the aspiration of Maqasid Sharia in
ensuring human wellbeing, especially to the vulnerable community. They also need to educate
1This paper has been presented in Research Network on Islamic Moral Economy and Finance at the 33rd SASE
Annual Conference

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and raise the awareness of the muslim for the obligation of paying zakat, the impact of zakat and
the underlying value zakat has. Zakat literacy should be one of the aspects that zakat institutions
need to be focused on as the current zakat collection is relatively low as compared to the
potentials (BAZNAS, 2020). This paper, therefore, attempts to analyze the perspective of muzaki
in regard to the strategy of zakat campaign.

2. Methodology
To comprehend the muzaki preferences and perspectives, the paper uses an online questionnaire
to collect the data as it is a beneficial method to gather information from a sample of individuals
through their responses to the questions. Simultaneously, the data could be gathered from a
wider population at a lower cost and faster time (Check and Schutt, 2011).

Figure 1. Diagram of Importance Performance Analysis

Moreover, the research questionnaire is arranged based on Importance Performance

Analysis where the sample is asked the importance of a specific strategy of the zakat institution,
and then its performance. The method can measure the gap between the expectation of muzaki
and the existing performance by zakat institution. Furthermore, as displayed in Figure 1, each of
the attributes of importance and performance is displayed in the cartesius diagram, which
consists of four quadrants representing the perspective of muzaki. The details of the quadrant
can be observed as follow (Ayuniyyah, 2011):
1. Quadrant 1: The strategy of zakat collection is perceived as necessary by muzaki, but the
performance by zakat institution is not satisfying. Hence the performance needs to be the
top priority.
2. Quadrant 2: The strategy of zakat collection is perceived as essential, and the performance
by zakat institution is satisfying. Hence the performance needs to be maintained.
3. Quadrant 3: the strategy of zakat collection is perceived as not essential, and the
performance by zakat institutions is not satisfying either. Hence the performance need
not be a concern by zakat institutions.
4. Quadrant 4: the strategy of zakat collection is perceived as not important, but the
performance of the zakat institution is good. Hence the performance is considered
excessive.

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The result of the study could assist the zakat institution in mapping their existing strategies
by evaluating them. The paper could also be a preferred model for zakat institutions to adapt in
facing the challenges during the outbreak. The innovation of the zakat campaign needs to be
articulated based on data, and this study is expected to complement the literature gap in regard
to the strategy of the zakat campaign.

3. Result
402 respondents were collected in this survey and then filtered into 303 respondents to ensure
that the sample is zakat payers and take the survey seriously not to be biased. The respondents
were divided into two, namely BAZNAS muzaki and non-BAZNAS muzaki.

3.1. Non Muzaki BAZNAS

In this section, the survey respondents are muzaki who do not give zakat in BAZNAS. In general,
the survey results show that in each quadrant, there are variables from this survey. In quadrant
I, there are three variables, quadrant II, four variables, quadrant III, five variables, and quadrant
IV.

TRANSPARANCE ADS
COVID CAMPAIGN

SOCIALIZATION

SEO

Figure 2. Importance Performance Analysis of Non Muzaki BAZNAS

a) Quadrant 1
In quadrant I, several variables, namely the transparency of the distribution of zakat funds to
combat COVID-19, documentation of the distribution of zakat through the BAZNAS
Distribution Website, and socialization of zakat using the verses of the Al-Quran and hadiths.
This means that these variables are considered necessary by non-BAZNAS muzaki but have
not yet had satisfactory performance. In other words, these three variables need to be
maximized in order to convince non-BAZNAS muzaki to be further interested in BAZNAS.

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From quadrant I, the public considers the essential variable is transparency. This is
very relevant because increasing public trust with good transparency is the first step to
attract non-BAZNAS muzaki to pay zakat at BAZNAS. Then, the essential variables afterwards
are documentation through the website and socialization of zakat with almost the same level
of importance.
Some respondents argued that these variables need to be improved from the
transparency variable, such as by publishing reports through social media. This is necessary
because even though the website is considered important, muzaki tend to like reports on
social media without searching directly through the website. In terms of how to deliver
reports and documentation, muzaki hopes that the visualization of reports can be improved
by using videos for reports on zakat distribution and showing the conditions of mustahik
before and after receiving zakat assistance it can be more convincing to the public.
Then, even though the website variable is considered necessary, its performance still
needs to be improved, for example, increasing the user interface to make it easier and more
interesting for muzaki to find information. Finally, the socialization of zakat using the verses
of the Koran and hadith is considered necessary, so that it needs to be improved. This means
that in addition to the zakat impact publication approach, the primary approach based on
tithe's obligation is also essential for BAZNAS to attract non-BAZNAS muzaki. Some
respondents argued that this increase could be done by intensifying reports via email,
WhatsApp, and mass media.

b) Quadrant 2
In quadrant II, there are variables for Instagram, advertising ads, COVID-19 campaign, ustad.
Thus, these four variables are considered essential and have performed satisfactorily during
the COVID-19 pandemic. The most important variable in quadrant II is Instagram, which
means that the zakat campaign through Instagram social media is considered the most
important to make people interested in giving zakat to BAZNAS. Therefore, to attract non-
BAZNAS muzaki, the most effective way is to maximize the quantity and quality of social
media Instagram. Based on the opinions of respondents, BAZNAS's performance on Instagram
is quite good. Respondents recommended an Instagram optimization strategy by creating
short story content from mustahik that depicts the impact of zakat given. Then, it is also hoped
that the video duration will not be too long and be made in series. However, respondents also
argued that they should not sell other people's sufferings only to increase zakat collection.
What needs to be emphasized is the growth of mutual concern to help each other. In addition,
talk shows with public figures were also recommended by non-BAZNAS muzaki. This is
important because followers of public figures who are not yet BAZNAS muzaki can get to
know BAZNAS from the talk show the muzaki candidate wants to participate in.
Furthermore, the advertising variable ranks second as a variable that is considered
necessary by respondents. However, in terms of performance, this variable is the variable that
has the best performance in quadrant II. According to non-BAZNAS muzaki, the use of pop up
ads based on social media can increase curiosity about BAZNAS, especially during the COVID-
19 period. However, offline media is also still needed, especially for muzaki candidates who
are not actively using social media while still paying attention to health protocols. In addition,
to reach out to prospective muzaki, BAZNAS can also conduct socialization to the campus to
introduce zakat.
In the third most important place, there is the COVID-19 campaign variable, meaning
that the BAZNAS campaign regarding the role of zakat in helping those affected by COVID-19
to make people believe that BAZNAS is considered essential and has a satisfactory
performance. Then, the ustad variable is the variable that is in the fourth most important rank,
meaning that cooperation with public figures from religious leaders such as ustad can
convince the public to give zakat at BAZNAS. This can be caused by the perception of non-

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BAZNAS muzaki who think that the public figure of zakat must be someone who understands
zakat itself and has paid zakat with their awareness, and has a good track record. Finally, in
addition to understanding zakat, the ustad chosen is also expected to be ustad who is widely
known by the millennial generation to reach people who do not know BAZNAS.

c) Quadrant 3
Quadrant III has variables in Facebook, Whatsapp, Youtube, COVID-19 information and SEO
referrals. In other words, the five variables are considered not very important while BAZNAS
also has an unsatisfactory performance. The variable with the lowest level of importance is
the SEO referral, meaning that BAZNAS is considered not to prioritize being the primary
reference in search engines (Google etc.). However, respondents still gave recommendations
to make BAZNAS ads appear on Google Ads when Google users searched for words other than
zakat, but still related to zakat. For example, the word "tax" or "sales",
The second variable with a low level of importance is COVID-19 information. Thus,
information on the distribution of zakat for the prevention of COVID-19 is considered to have
the lowest order of importance when viewed in general from all variables. However, if
analyzed per variable, this variable is still considered necessary with an average value of 3.67
(the closer to 1, the less important, the closer to 5, the more important). In addition, of the
other variables in quadrant III, COVID-19 information was the variable that had the lowest
performance. The insignificance of the COVID info variable can be caused by the
unsatisfactory performance of these variables so that people do not know the importance of
this information.
The following variable that is considered not too important is using the Youtube and
Whatsapp platforms in the zakat campaign. This variable also includes having the lowest
three performance levels in quadrant III. Respondents gave recommendations so that the
content invites zakat and information content, tips and tricks, and podcasts. Finally, the
Facebook variable is the variable with the highest importance in quadrant III. Based on the
use of social media, the interest level preference of non-BAZNAS muzaki has the order of
Instagram, Facebook, Whatsapp, and Youtube

d) Quadrant 4
In quadrant IV, there is one variable, namely influencers. This means that collaboration with
public figures from Youtube or Instagram influencers and artists is considered less important,
but their performance is too good. This can be due to non-BAZNAS muzaki, which tends to
favour public figures from religious leaders who have better credibility for zakat. In addition,
non-BAZNAS muzaki have more confidence in channelling reports compared to solicitations
from influencers. However, it should be noted that respondents are people who have paid
zakat so that in order to attract people who have not paid zakat, influencers with good and
non-controversial backgrounds can still be considered in the future.

3.2. Muzaki BAZNAS

One of the categories in this survey is the BAZNAS muzaki. The muzaki who participated in this
survey were muzaki, who distributed their zakat starting from the beginning of the COVID-19
pandemic, namely March 2020 to the beginning of April 2021. The information described is
regarding the survey results regarding the variables that make BAZNAS muzaki trust and
continue to tithe to BAZNAS. As for the BAZNAS muzaki respondents, there are three dimensions
observed, namely the zakat campaign, payment channels and muzaki services.

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3.2.1. Zakat Campaign

As shown in the Figure 3, there are at least four quadrants, each containing dimensions in this
survey. Each dimension will be explained in more detail based on the quadrant where the
dimension is located.

TRANSPARENCY

COVID CAMPAIGN

ADS SOCIALIZATION

SEO

Figure 3. Importance Performance Analysis of Zakat Campaign for Muzaki BAZNAS

a) Quadrant 1
In quadrant I, the results of the BAZNAS muzaki survey, at least one variable has a high level
of importance, but the performance is still not satisfactory namely the Youtube channel
BAZNAS's digital campaign channels. This variable is important because, based on the survey
results in the open questions section, most respondents thought it is essential for BAZNAS to
develop a Youtube channel to attract the millennial generation's interest to give zakat,
especially in BAZNAS. Respondents stated that the use of Youtube channels for zakat
campaigns is still very minimal and even considered non-existent because most respondents
have never seen the BAZNAS campaign on the Youtube channel. This shows that the
information about the BAZNAS Youtube channel is not yet widely known to BAZNAS muzaki.
Thus, it is recommended that BAZNAS make good zakat campaign content in terms of quantity
and quality. The majority of respondents stated that content in the form of success stories,
information on the distribution of COVID-19 assistance, short films are interesting content to
broadcast. Then, even though this Youtube channel, BAZNAS can carry out other campaigns
such as information about how to pay BAZNAS, information about zakat, and payment
channels can also be included in the content list zakat campaign via Youtube channel.
The following variable is advertisement and information regarding the distribution of
COVID-19 countermeasures assistance. Both advertisements (ads) and information on the
distribution of COVID-19 countermeasures are both right at the border of other quadrants.
This variable is between quadrant I and quadrant III for advertisements, meaning that ads are
considered essential, but their performance is still not satisfactory. Therefore, the

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performance improvement for the advertising variable (ads) is quite essential to consider. As
for the ads in question, are advertisements on digital social media such as Instagram, Youtube,
Facebook, and Twitter. In line with the Youtube channel variable, advertising (ads) is
becoming important as a digital campaign that can attract the millennial generation. Social
media Instagram's highest score was obtained in the social media dimension as the essential
social media for zakat campaigns. Therefore, advertisements (ads) can be optimized through
social media, Instagram and Youtube to increase muzaki's sense of trust in BAZNAS.
Between the two previous variables, the distribution information variable to tackle
COVID-19 has the highest value in terms of importance and performance. Information on the
distribution of zakat for the prevention of COVID-19 has been well distributed to the public.
This variable is between quadrants I and II, meaning that the respondent thinks that this
variable is an important variable and that performance still needs improvement. Based on
open questions, respondents wanted information about the distribution of zakat to prevent
COVID-19 from being done massively to BAZNAS muzaki in particular. Respondents
appreciated the regular reports regarding the distribution of zakat funds to combat COVID-
19 and suggested that these reports be better published through the digital social media
channels owned by BAZNAS. Another BAZNAS muzaki respondent believes that if the report
can be conveyed via television channels, more people will also believe in BAZNAS. The two
reporting strategies are aimed at increasing the accountability of BAZNAS in the eyes of the
public and strengthening BAZNAS's image.

b) Quadrant 2
In quadrant I, the results of the BAZNAS muzaki survey, at least one variable has a high level
of importance, but the performance is still not satisfactory, namely the Youtube channel
BAZNAS's digital campaign channels. This variable is important because, based on the survey
results in the open questions section, most respondents thought it is essential for BAZNAS to
develop a Youtube channel to attract the millennial generation's interest to give zakat,
especially in BAZNAS. Respondents stated that the use of Youtube channels for zakat
campaigns is still very minimal and even considered non-existent because most respondents
have never seen the BAZNAS campaign on the Youtube channel. This shows that the
information about the BAZNAS Youtube channel is not yet widely known to BAZNAS muzaki.
Thus, it is recommended that BAZNAS make good zakat campaign content in terms of quantity
and quality. The majority of respondents stated that content in the form of success stories,
information on the distribution of COVID-19 assistance, short films are interesting content to
broadcast. Then, even though this Youtube channel, BAZNAS can carry out other campaigns
such as information about how to pay BAZNAS, information about zakat, and payment
channels can also be included in the content list zakat campaign via Youtube channel.
The following variable is advertisement and information regarding the distribution of
COVID-19 countermeasures assistance. Both advertisements (ads) and information on the
distribution of COVID-19 countermeasures are both right at the border of other quadrants.
This variable is between quadrant I and quadrant III for advertisements, meaning that ads are
considered essential, but their performance is still not satisfactory. Therefore, the
performance improvement for the advertising variable (ads) is quite essential to consider. As
for the ads in question, are advertisements on digital social media such as Instagram, Youtube,
Facebook, and Twitter. In line with the Youtube channel variable, advertising (ads) is
becoming important as a digital campaign that can attract the millennial generation. Social
media Instagram's highest score was obtained in the social media dimension as the essential
social media for zakat campaigns. Therefore, advertisements (ads) can be optimized through
social media, Instagram and Youtube to increase muzaki's sense of trust in BAZNAS.
Between the two previous variables, the distribution information variable to tackle
COVID-19 has the highest value in terms of importance and performance. Information on the

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distribution of zakat for the prevention of COVID-19 has been well distributed to the public.
This variable is between quadrants I and II, meaning that the respondent thinks that this
variable is an important variable and that performance still needs improvement. Based on
open questions, respondents wanted information about the distribution of zakat to prevent
COVID-19 from being done massively to BAZNAS muzaki in particular. Respondents
appreciated the regular reports regarding the distribution of zakat funds to combat COVID-
19 and suggested that these reports be better published through the digital social media
channels owned by BAZNAS. Another BAZNAS muzaki respondent believes that if the report
can be conveyed via television channels, more people will also believe in BAZNAS. The two
reporting strategies are aimed at increasing the accountability of BAZNAS in the eyes of the
public and strengthening BAZNAS's image.

c) Quadrant 3
Quadrant III in the Cartesian diagram means that the zakat strategy is considered
unimportant, and BAZNAS's performance is considered sufficient, so its performance does not
need to be the main focus. In this quadrant, there are referral variables for SEO, influencers,
Facebook, and Whatsapp. First, there is no need for SEO referrals to be further developed.
SEO referral intends BAZNAS to be the primary reference in search engines (Google etc.) for
information on overcoming the impact of COVID-19. As for research results on open
questions, several BAZNAS muzaki want BAZNAS to focus on increasing campaigns and digital
publications through popular channels such as Instagram and Youtube. In addition, some of
the respondents wanted campaigns and reporting to be carried out in person or offline and
still be intensified for rural areas. So that all segments of society remain untouched, both in
terms of zakat campaigns and efforts to transparency in distribution.
Second, the influencer variable as a strategy to attract public attention falls into a
category that does not need to be prioritized. The influencer variable intends to cooperate
with the zakat campaign with public figures from influencers on Youtube or Instagram and
among artists. In this variable, the BAZNAS muzaki considers that this variable is not
significant enough and that the performance of BAZNAS is considered sufficient. The majority
of respondents stated that working with influencers needs to be considered very carefully.
Muzaki BAZNAS suggested that if BAZNAS wants to work with influencers, it must be a public
figure with Islamic criteria, regularly gives zakat and is not involved in controversy.
Therefore, respondents tend to choose figures of religious leaders or ustadz who in character
are following Islamic teachings.
Third, Facebook and Whatsapp variables. Most of the BAZNAS muzaki stated that zakat
campaigns through social media are indeed quite important, but the choice of social media
platforms is equally important. Digital zakat campaigns generally tend to be of great interest
to millennial respondents if they are published through popular social media such as
Instagram and Youtube. On the other hand, Facebook has different audiences. Thus, the
selection and adjustment between audiences and digital platforms are pretty crucial in digital
campaigns. Next, the Whatsapp variable. In this variable, most respondents stated that
WhatsApp would be too private or private if used as a zakat campaign platform so that the
majority of respondents do not agree if WhatsApp is used as a digital campaign platform.

d) Quadrant IV
Quadrant IV in the Cartesian diagram means that the zakat strategy is considered
unimportant, but BAZNAS's performance is good, so its performance is considered excessive.
In this quadrant, there is only one variable, namely the ustadz variable. This variable has the
intention of cooperating with zakat campaigns with public figures from religious leaders such
as ustadz. This variable falls into quadrant IV, which means it is considered too good. In the
results of open questions, if there is a choice between an influencer or ustadz as a Brand

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Ambassador or BAZNAS, most respondents prefer a cleric figure who has more
representation of Islamic values when compared to influencers. However, most respondents
stated that BAZNAS does not need to use BA and is sufficient to do branding on social media
by prioritizing interesting content, using advertisements or ads on every social media, and
strengthening reporting on the distribution of zakat funds and its regular publication.

3.2.2. Zakat Payment Channel

The strategy that this study tries to observe is the zakat payment mechanism provided by
BAZNAS so that the respondents are only BAZNAS muzaki. Each dimension will be explained
in more detail based on the quadrant where the dimension is located.

CHANNEL ALTERNATIVE

CHANNEL INFO

DIRECT

Figure 4. Importance Performance Analysis of Zakat Payment Channel for Muzaki BAZNAS

a) Quadrant I
In quadrant I, there is one variable that needs to be considered by BAZNAS because it is
considered essential, but its performance has not met the expectations of muzaki, namely
information about zakat payments. BAZNAS needs to ensure that the public accepts its
campaign, covering information on zakat payment channels both in quantity and quality.
Some respondents recommended a payment channel information campaign strategy
according to the target age segment to be more effective. Based on the results that have been
discussed, Instagram and Youtube are the places that are the main preferences for muzaki to
find out more about BAZNAS so that information about payment channels can be maximized
on these social media. However, the campaign can also be displayed on the BAZNAS website,
especially on the muzaki corner when the muzaki wants to find out more about zakat
payments.

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b) Quadrant II
In quadrant II, BAZNAS is considered to have performed well on three indicators that are very
important to the public, namely zakat payments via e-wallets and transfers and various
alternative types of zakat payment channels that BAZNAS has. In other words, this digital
payment channel has received good appreciation from the community, so it needs to be
maintained. This is also supported by BAZNAS's digital association, which continues to
increase every year. Therefore, to maintain this realization, respondents expected more bank
accounts and alternative channels for zakat owned by BAZNAS and better transfer
verification and payment confirmation processes.

c) Quadrant III
On the other hand, in quadrant III, direct zakat is no longer expected by the community, so
that BAZNAS is considered appropriate not to make high resource allocations for direct zakat
payments. These two phenomena in quadrants II and III also show a change in people's
behaviour which may be driven by a pandemic where direct interaction is not recommended.
In other words, the three payment channels that can be done digitally need to be improved to
ensure the convenience of muzaki in paying their zakat because direct payments are not
highly expected.

3.2.3. Muzaki service

The last dimension observed with Importance Performance Analysis is the muzaki service.
There are four indicators discussed, and all are in quadrant II and quadrant III.

AMIL’S PROCEDURE DIGITAL MUZAKI SERVICE

PERIODIC REPORT

AMIL KNOWLEDGE

CONSULTATION

Figure 5. Importance Performance Analysis of Zakat Payment Channel for Muzaki BAZNAS

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a) Quadrant II
In quadrant II, periodic reports on the BAZNAS muzaki fall into the excellent category. This
periodic report is a form of amil's responsibility for managing zakat funds given by muzaki.
In line with the transparency variable, the periodic reporting strategy is considered essential
by muzaki to continue tithing to BAZNAS. Therefore, the relationship between amil and
muzaki, based on trust by using this periodic report, needs to be maintained by ensuring that
its quality is maintained.
Furthermore, muzaki digital services fall into the category that satisfies the
expectations of the BAZNAS muzaki. It should be understood that this digital service is very
relevant during a pandemic where direct interaction cannot be done freely. This is also
justified by the previous indicator on the direct method of zakat payments to amil, who have
a low-interest value. Digital services need to be the central platform to guarantee that muzaki
can still be served even though they cannot meet amil directly. Thus, this digital service
system needs to be continuously developed.
Finally, manners that cover amil's friendliness and politeness are also considered an
essential aspect for muzaki. Warm and comfortable amil services start good relations
between zakat institutions and muzaki. Based on survey observations, amil, as the front guard
who can convince muzaki to believe and continue to tithe to BAZNAS, successfully leaves a
satisfying impression on muzaki. As for the suggestions of several respondents, to maintain
this performance, amil can show a uniform and professional atmosphere and is full of Islamic
nuances.

b) Quadrant III
In quadrant III, amil's knowledge and consultation with amil were considered by the public
to have no significant effect on muzaki services and BAZNAS's performance was considered
good enough. This may be influenced by the amount of information about zakat on the
internet or because the BAZNAS muzaki respondents generally already know well about
zakat. However, respondents suggested strengthening amil's insight into company zakat so
that zakat consultation regarding the needs of corporations in donating and giving zakat can
be increased.

4. Conclusion
In order to be able to formulate a collection strategy following public expectations, a perception
audit needs to be carried out. A good understanding of muzaki perceptions can help map the
priority level of the collection strategy that has been made. Therefore, with a better and more
efficient allocation of the existing strategy, it is hoped that the collection carried out during the
COVID-19 pandemic will continue to increase.

References
Asian Development Bank. (2020). Asian Development Outlook 2020: What Drives Innovation in
Asia? Adb, 1–391.
Puskas BAZNAS. (2020). Outlook Zakat Indonesia 2021. Pusat Kajian Strategis – Badan Amil Zakat
Nasional (PUSKAS BAZNAS).
Check, J., & Schutt, R. (2011). Research methods in education. Sage Publications.
IMF. (2020). Global Financial Stability Report: Markets in the Time of COVID-19. Imf, April, 1–28.
International Labor Organisation. (2020). Almost 25 Million Jobs Could be Lost Worldwide as
Result of COVID-19, says ILO. Accessed from https://www.ilo.org/global/about-the-

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ilo/newsroom/news/WCMS_738742/lang--en/index.htm (Retrieved 9 February, 2021)

World Bank. (2020). East Asia And Pacific Economic Update, Part III . Country Summaries and Key
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