jbm@fe.unpad.ac.id
Dear Dr. Yunizar Yunizar:

I believe that you would serve as an excellent reviewer of the manuscript, "IMPACT OF INCOME, CONSUMPTION, SAVINGS AND NUMBER OF ZAKAT INSTITUTION TOWARDS COLLECTION OF ZAKAT FUNDS," which has been submitted to Jurnal Bisnis dan Manajemen. The submission's abstract is inserted below, and I hope that you will consider undertaking this important task for us.

Please log into the journal web site by 2020-09-23 to indicate whether you will undertake the review or not, as well as to access the submission and to record your review and recommendation.

The review itself is due 2020-09-28.

Submission URL: http://journal.feb.unpad.ac.id/index.php/jbm/reviewer/submission/86?key=ACCESS_KEY

Thank you for considering this request.

Yudi Azis
SCOPUS ID: 36705674300, Universitas Padjadjaran
yudi.azis@unpad.ac.id



"IMPACT OF INCOME, CONSUMPTION, SAVINGS AND NUMBER OF ZAKAT INSTITUTION TOWARDS COLLECTION OF ZAKAT FUNDS"

Abstract
Utilization of good and responsible zakat funds can be a potential source of funds that can be utilized for the entire community.  Indonesia as a Muslim-majority country has the potential for zakat reaching 217 trillion rupiah (in 2017) but the realization of zakat fund collection is only 1.8% which is 4.1 trillion rupiah. The same thing also happened in the province of West Java, which was only able to collect zakat funds 2% of the potential zakat that reached 17.6 trillion rupiah. The purpose of this research is to analyze the factors affecting the accumulation of zakat funds in ctiies in West Java. Datas used in this research is secondary data that ranges from 2001 – 2017. Datas acquired from Badan Pusat Statitika (Statistics Institution Center), The Ministry of Religion, and Badan Amil Zakat Nasional (Nasional Zakat Institution). Datas are analyzed using Multiple Linear Regression Model and Generalized Least Squares (GLS) or Random Effect Method.The result of this research showed that increasing in Income, Consumption, and units of Organisasi Pengelola Zakat (Zakat Funds Management) have positive and significant effect to the accumulation of zakat funds in cities in West Java while Saving has negative and insignificant effect to the accumulation of zakat funds in West Java.Including a employees salary deduction policy of 2.5% as zakat for company that collaborate with OPZ can be an effort to improve the effectiveness of zakat fund collection
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Jurnal Bisnis dan Manajemen
http://journal.feb.unpad.ac.id/index.php/jbm