Effect of Amil Fund from Zakat, Amil Fund from Infaq and Size of Amil to The Performance of Amil Zakat

ABSTRACT: This is the first study to our knowledge analyzes the effect of effect of amil fund from zakat, amil fund from infaq and size of amil to the performance of amil zakat.

Using data from 11 Community based Amil Zakat in national level (LAZ) in 13 years period from 2010 to 2022, we find that amil fund from zakat has effect to positive performance of amil zakat, amil fund from infaq has positive effect to performance of amil zakat and size of amil to has positive effect to the performance of amil zakat. Our novelties Find that Amil fund from zakat and amil fund from infaq has positive effect on performance of amil zakat, and amil fund from zakat has greater effect to performance of amil zakat than the effect of amil fund from infaq to the performance of amil zakat.