Indonesian Conference of Zakat - Proceedings

The Potential of Zakat in Reducing Youth Unemployment and Improving the Quality of Economic Growth in Indonesia

2026-02-02T02:36:07+00:00

Purpose

This study explores how key economic factors like youth unemployment and Gross Domestic Product (GDP) directly and indirectly affect charitable contributions, such as Zakat, Infaq, and Sadaqah (ZIS), with inflation acting as a mediator. The goal is to understand how these economic dynamics shape people’s willingness to give and how zakat can be leveraged for broader economic development in Indonesia.

Design/Methodology/Approach

The research uses a quantitative approach, applying PLS-SEM (Partial Least Squares-Structural Equation Modeling) to analyze the data.

Findings

The study found that higher unemployment has a strong, negative impact on ZIS contributions (p = 0.020), meaning that when more people are unemployed, there’s less money donated to charity. Inflation also plays a negative role (p = 0.037). On the other hand, GDP doesn’t seem to directly affect either inflation (p = 0.069) or ZIS (p = 0.488). Additionally, inflation doesn’t appear to mediate the relationship between GDP, TPT, and ZIS. The model explains about 29.7% of the variance in ZIS, showing a moderate predictive power, but only explains 2.1% of the variance in inflation.

Research limitations/implications

One limitation of this study is that each economic factor was measured using just one indicator, which could limit the depth of the analysis. Future research could benefit from exploring additional economic variables and using multiple indicators to get a more complete picture.

Practical implications

The findings suggest that maintaining stable economic conditions, like reducing unemployment and controlling inflation, is crucial to boosting contributions to ZIS.

Social implications

By showing how economic struggles like unemployment and inflation negatively impact charitable giving, this study highlights the need for collaboration between the government and zakat institutions. Together, they can strengthen economic resilience and improve social welfare, helping to promote inclusive growth and fight poverty through the optimal use of ZIS.

Originality/value

This research makes a valuable contribution by quantifying the direct and indirect effects of major economic factors on ZIS, offering fresh insights into how economic conditions influence social giving in Indonesia

Keywords: Zakat, Youth Unemployment, Economic Growth, Indonesia

The Role of Academic–Community Collaboration in Technological Innovation for Islamic Philanthropy: A Case Study at Rumah Amal Salman, Bandung

2026-02-02T02:36:08+00:00

Collaboration between academic institutions and community organizations has emerged as a strategic and effective approach for developing innovative solutions to complex social challenges. This study examines the partnership between Rumah Amal Salman (RAS) and the Bandung Institute of Technology (ITB) in fostering technological innovations within the realm of Islamic philanthropy. Employing a case study methodology, the research explores several programs implemented through this collaboration and analyzes their social, economic, and spiritual impacts. A prominent example is the construction of the Al-Hidayah Mosque in Cibeureum Village, Kertasari District, Bandung Regency, which was designed with earthquake-resistant principles through the joint efforts of RAS and architects from ITB’s School of Architecture, Planning, and Policy Development (SAPPK). This initiative illustrates how the integration of Islamic philanthropic principles with technological innovation can deliver tangible benefits to communities while reinforcing the social contribution of academic institutions.

Findings indicate that this collaboration not only provides practical solutions to community challenges but also strengthens community empowerment through sustainable, needs-oriented programs. Furthermore, the combination of modern technology, academic research, and Sharia-based values enables the creation of philanthropic models that are transparent, accountable, and responsive to community needs. This study contributes both theoretically and practically to understanding the dynamics of academic–community collaboration and offers a replicable framework for other philanthropic organizations seeking to develop innovative programs with wide-reaching social impact and sustainable outcomes.

Green Zakat and Environmental Sustainability

2026-02-02T02:36:08+00:00

ABSTRACT
The global environmental crisis demands solutions that not only focus on ecological aspects but also consider social and spiritual dimensions. One emerging approach is Green Zakat, a concept that integrates the function of zakat with environmental conservation efforts. This study aims to analyze the basic concept of Green Zakat from an Islamic economic perspective, identify its implementation in zakat institutions in Indonesia, and evaluate its contribution to environmental sustainability. This study uses a literature review method with a descriptive qualitative approach, sourced from secondary data in the form of books, scientific journals, zakat institution reports, and other relevant literature. The results show that Green Zakat has a strong sharia foundation through the principle of maqashid sharia, particularly hifz al-bi'ah, as well as the concepts of amanah and khalifah in protecting the earth. The implementation of Green Zakat in Indonesia is reflected in various environmental programs, such as reforestation, mustahik waste banks, environmentally friendly agriculture, renewable energy for poor households, and clean water management. These programs contribute positively to the achievement of SDG 13 (Climate Action) and SDG 15 (Life on Land), while improving the welfare of mustahik through the strengthening of the green economy. However, this study confirms that there is a gap because studies on the integration of zakat and environmental issues are still limited. Thus, Green Zakat has the potential to become a strategic instrument in accelerating sustainable development if it is supported by clear regulations, increased human resource capacity, and cross-sector collaboration.
Keywords: Green Zakat, Maqashid Syariah, Environmental Sustainability, Green Economy, Islamic Social Finance

From Perception to Contribution: A Psychometric Reading of Muzakki’s Behaviour at BAZNAS

2026-02-02T02:36:08+00:00

This study examines the relationship between muzaki’s perceptions of service quality, satisfaction, and trust, and their loyalty—both in the form of intention to repeat zakat payments and intention to recommend the institution to others. It also evaluates whether these intentions align with actual donation behavior, as measured by the Recency, Frequency, and Monetary (RFM) model. Data were collected from 140 active zakat contributors to BAZNAS and analyzed using linear and ordinal regression techniques. The results indicate that the relationship between perception and loyalty is not always linear. Perceived quality had no significant effect on the intention to repeat donations, while satisfaction even showed a negative effect on both the frequency and monetary value of donations. Intention to recommend was more strongly influenced by perceived quality, whereas intention to repeat was more strongly influenced by satisfaction and trust. These findings challenge classical assumptions in the loyalty literature that view satisfaction as the primary determinant of repeat behavior and advocacy. The study contributes theoretically by proposing a model of muzaki loyalty based on the integration of perceptual and behavioral data. The implications suggest that muzaki loyalty cannot be reduced to a linear relationship, but rather must be understood as a complex phenomenon situated within the contextual realities of Islamic philanthropy.

The Role of Zakat in Realizing Economic Resilience and Educational Empowerment (Analysis of the Bright Scholarship Program YBM Brilian)

2026-02-02T02:36:08+00:00

This research aims to analyze the role of zakat in achieving economic resilience and educational empowerment through the YBM BRILLIANT Scholarship program. This research focuses on the topic of Islamic economics, especially the management of productive zakat in building the welfare and independence of the beneficiaries. The problems identified in this study are the lack of utilization of zakat in increasing the economic resilience of the ummah and the low number of research linking zakat with the empowerment-based education sector. The method used in this study is a literature research method with a descriptive qualitative approach, namely by collecting and analyzing data from various literature sources, scientific journals, and YBM BRILIAN program reports. The results of the study show that zakat through the Bright Scholarship not only provides educational assistance, but also strengthens the economic resilience of recipients through character development, entrepreneurship training, and capacity building of human resources. The conclusion of this study emphasizes that targeted and measurable zakat management can create sustainable socio-economic impacts. The contribution of this research lies in strengthening the paradigm of productive zakat as a strategic tool in realizing community welfare and independence through education.

Community-Based Zakat Governance in Bogor: Strengthening Human-Centered Empowerment Beyond Technology

2026-02-02T02:36:08+00:00

This study explores community-based zakat management practices in Bogor through a qualitative descriptive investigation of three institutional models: the national zakat institution (LAZNAS) Rumah Zakat, the community-driven Baitul Maal Literasi Qur’an, and the mosque-based zakat unit of DKM Al-Ikhlas. Data were collected through in-depth interviews, direct field observations, and document analysis. The findings show that Rumah Zakat demonstrates a more professional governance structure and succeeds in improving mustahik welfare through empowerment initiatives such as Desa Berdaya and BUMMAS, including reported increases in micro-enterprise monthly turnover from approximately IDR 1.5 million to IDR 3–7 million. Meanwhile, Baitul Maal Literasi Qur’an focuses on Qur’anic literacy development by engaging volunteer teachers and community members, but faces constraints related to limited facilities, teaching resources, and classroom management. The zakat unit of DKM Al-Ikhlas manages zakat fitrah and voluntary alms using a traditional and socially embedded approach, yet continues to rely on manual record-keeping and lacks standardized mechanisms for transparency and reporting. This study is limited by its qualitative scope, the absence of systematic financial records in some community institutions, and the contextual nature of Bogor-based case studies, which may constrain broader generalization. Using thematic analysis, this study identifies key factors that shape the effectiveness of zakat management, including amil capacity, administrative systems, beneficiary engagement, and the strength of community relationships. The results highlight the need to strengthen governance, transparency, and human resource competence to enhance the role of zakat as a sustainable instrument of community empowerment. This research provides practical insights into grassroots zakat practices and contributes evidence for developing more accountable and impactful zakat management models.

Green Zakat Programme Efforts in Building a Prosperous and Sustainable Indonesian Country

2026-02-02T02:36:08+00:00

The environmental crisis and poverty that have become increasingly alarming throughout the world, including Indonesia, over the past decade have prompted many countries to actively control the environmental crisis while considering the welfare of their people. Indonesia, as a country that is also experiencing environmental crises and poverty, has not remained silent. The government and the private sector are working together to create various policies to control environmental degradation. Similarly, LAZ, in this case BAZNAS RI, in collaboration with LAZIS, the government and UNDP, launched a green zakat programme this year. This study discusses the formulation of issues regarding implementation and socialisation in the community. This research uses descriptive qualitative research with data sourced from literature and interviews. The results show that the implementation of green zakat in Indonesia currently refers to a framework called the green zakat framework, which contains the framework, guidelines, and references for the development of green zakat. Furthermore, it was found that currently, the dissemination of information about green zakat is only focused on the Jabodetabek area.

The Role of Zakat in Supporting Crisis-Affected Communities: A Qualitative Case Study

2026-02-02T02:36:08+00:00

This study aims to analyze the role of Zakat in supporting communities affected by crises, by examining the model of the National Zakat Agency in Indonesia (BAZNAS) as an advanced example of Sharia governance, institutional management, and emergency response.

The findings indicate that the BAZNAS model is characterized by:

Strong Sharia-compliant governance
Rapid and systematic disaster response
Effective programs in housing, relief, healthcare, and economic empowerment

The study compares the humanitarian needs of the Gaza Strip with the operational capacities of BAZNAS and proposes establishing a specialized Emergency Zakat Model for Gaza inspired by the Indonesian experience. This proposed model includes:

A Gaza Emergency Response Unit
Clear Sharia governance
A data-driven collection and distribution system
Reconstruction and economic empowerment programs

The study concludes that Zakat is not merely a financial act of worship; rather, it is a socio-economic system capable of building more resilient communities when organized through an institutional framework similar to that of BAZNAS.

Developing Quranic Global Resilience Agents: Modified IPZ Analysis of Imam Muda Salman Program

2026-02-02T02:36:08+00:00

The impact study of the Imam Muda Salman Program (IMS) in shaping Qur'anic-based global resilience agents amidst global uncertainty. The aim of this research is to determine the impact of the IMS program and its relevance to the sustainable development goals (SDGs). This study applies a descriptive mixed-methods approach using a Modified Zakat Utilization Index (IPZ) framework. Data collection involved a structured questionnaire distributed to 41 active beneficiaries. The measurement shows a composite Modified IPZ value of 0.74 (Fairly Good/Strengthening Phase). The highest impact was found in Social, Cultural, and Da'wah dimensions (0.77 each), while the Environmental indicator (0.68) requires improvement. The findings suggest a need for curriculum standardization in Quranic competencies and increased focus on environmental awareness in zakat programs. The program successfully transforms beneficiaries (mustahik) into socially and spiritually adaptive resilience agents, contributing to SDG 4 (Quality Education) and SDG 17 (Partnerships). This study introduces a Modified IPZ framework specifically adjusted for leadership and character-building programs, shifting focus from purely economic metrics to spiritual and social resilience. The study focuses specifically on IMS beneficiaries. Future research could expand to similar leadership programs to test the modified IPZ framework's wider applicability.

Zakat as an instrument of Islamic Economic Development and a Barrier to Inflation

2026-02-02T02:36:08+00:00

This article aims to explain the importance of Zakat, its role in the economic system, its impact on individuals, and its relationship to the concepts of saving and investment behaviour, which ultimately affect the financial stability of society and the country, particularly in the context of ongoing Inflation. Zakat is not only a means of protection for the poor and needy, but also a means of achieving social solidarity and bridging the gap between social classes. This equitable distribution of wealth enhances social stability and mitigates the impact of Inflation on the most vulnerable groups. In writing this article, we conducted a literature review by collecting and analyzing books and articles using a qualitative approach. The results of the analysis are presented descriptively. For centuries, Zakat has played a vital role in maintaining economic stability. When people pay Zakat, a portion of their money is returned to society and distributed to the poor and needy. This increases the purchasing power of these groups, thus maintaining price stability. Zakat funds can be used to support small and medium-sized enterprises. If someone opens a new shop or expands an existing business, this increases local production and creates new jobs. When local production is sufficient, dependence on imports, which often leads to price increases, will decrease, allowing Inflation to be controlled by increasing production factors and reducing the use of imported products. People who pay Zakat will continue to be motivated, as paying Zakat continuously will prevent their savings from decreasing. They will also continue to develop their assets, enabling them to pay Zakat in larger amounts.

Zakat Counterflow to Unequal Exchange: Potential Redistribution of the World Economy, 1970–2022

2026-02-02T02:36:08+00:00

Using Hickel et al. (2022) study as the benchmark starting point for estimating cumulative appropriation, this paper constructs a reparative counterfactual that returns Northern-extracted value to the Global South and quantifies its implications for zakat-eligible wealth. Beginning from an empirically grounded aggregate potential-zakat benchmark ($12,577.74 bn, 1970–2022), we infer global cumulative GDP, apply a parsimonious North/South partition (60/40), and treat Hickel’s 24% Northern drain as a cumulative outflow to be re-attributed. Employing a Kahf-style macro proxy (2.5% zakat base) and allocating 35% of adjusted Southern GDP to ten selected Islamic countries, the counterfactual raises the bloc’s cumulative GDP from $533,601.09 bn to $725,697.48 bn (Δ = $192,096.39 bn) and its cumulative potential zakat from $1,760.88 bn to $2,394.80 bn (Δ = $633.92 bn), equivalent to ≈$3.62 trillion additional GDP and ≈$12.0 bn additional zakat per year (1970–2022). We examine three transmission channels: (1) autonomous non-state safety nets, (2) Islamic supply chains, and (3) world economy rebalances, assessing the institutional and jurisprudential implications, and situate the results within the sensitivity bounds for key parameters. Framed as a scenario exercise, we demonstrate how treating appropriation as a constitutive accounting variable materially enlarges the redistributive power of zakat in the world economy.

Islamic Philanthropy in Cyberspace: The Transformation of Zakat Practices through the Digitalization of BAZNAS RI

2026-02-02T02:36:08+00:00

This study examines the transformation of zakat practices in the context of Islamic philanthropy in the digital space by analyzing the official website of the National Zakat Agency (BAZNAS) of the Republic of Indonesia. Using a qualitative approach grounded in netnography and content analysis, this research aims to understand how digitalization not only provides a technology-based zakat payment channel but also shapes cultural constructions, religious representations, and patterns of philanthropic participation in cyberspace. Data was collected through digital observation, content documentation, and netnographic recording of website features. The study reveals three main findings. First, the BAZNAS website presents zakat as an instant transaction through features such as quick payment, zakat calculators, e-wallet integration, and direct action buttons, shifting the zakat ritual into a digital action mediated by technology. Second, the representation of zakat on the website emphasizes narratives of humanitarian solidarity based on public empathy rather than focusing on the fiqh obligation, signaling a shift in discourse from normative worship to social ethics and societal issues. Third, digitalization encourages the transformation of BAZNAS's role from a conventional zakat institution to a religious technology platform that functions as a donation aggregator, data center, and digital-based fund distributor. This study concludes that the digital space not only becomes a medium for zakat distribution but also an arena for producing religious meanings and new philanthropic practices. These findings open the door to further studies on the theological, ethical, and governance implications of zakat in the era of platformization.

Digital Waqf Crowdfunding as an Innovation in Islamic Social Financing: A Critical Reviewer of its Development in Indonesia

2026-02-02T02:36:08+00:00

This study examines the role of digital waqf crowdfunding as an innovation in Islamic social financing in the digital era, focusing on its development and implementation in Indonesia. As a predominantly Muslim country, Indonesia has significant potential for waqf development, particularly cash waqf. Digital transformation has made waqf fundraising easier, more transparent, and more participatory through crowdfunding platforms. Waqf, as a charity-oriented Islamic social financial instrument, is now rapidly developing through digital mechanisms to support various sectors such as education, health, and poverty alleviation. This study employed a qualitative method with a library research approach, reviewing various literature, official reports, and existing crowdfunding platforms. The results indicate that, despite its significant potential, the implementation of digital waqf crowdfunding in Indonesia still faces various challenges, including low literacy in productive waqf, a lack of professionalism among managers (nazhir), and suboptimal regulation and the integration of sharia principles. Therefore, strengthening the digital waqf ecosystem, involving all parties, including government institutions, the private sector, and the general public, is necessary to realize waqf as a sustainable and impactful Islamic social financing instrument.

Hybrid Philanthropy Optimization Model: The Auto-Sweeping Algorithm of Digital Residue for Constructing Social Fiscal Capacity

2026-02-02T02:36:09+00:00

Despite the exponential growth in adoption of Islamic financial technology, there is a paradox of inefficiency where the high frequency of digital transactions is not directly proportional to the accumulation of social funds. Households tend to hold micro-balances (residues) that remain in digital accounts because they are considered worthless, while psychological friction hinders large manual donations. This study constructs a new mathematical model to optimize household philanthropy using the 'Dual-Debit' algorithm—a hybrid mechanism that integrates planned (deterministic) zakat with automatic (stochastic) digital residue sweeping. Using a Constructive Research Approach, the study formulates a psychological threshold-based algorithm function () of IDR 10,000. Validation through numerical simulations on 100,000 Islamic banking accounts in the Pekalongan area shows transformative results: this mechanism creates Pareto improvement conditions by mobilizing dormant liquidity without reducing household consumption utility. Simulation data reveals the formation of new aggregate social fiscal capacity of IDR 26.4 billion per year from just one medium-sized city. These findings provide a robust technological framework for Islamic banking to operationalize the principle of wealth circulation (rawaj) and prevent systemic asset accumulation (iktinaz).

Assessing the Institutional Priority for Economic Resilience: A Comparative Study of Zakat Fund Allocation for Productive and Consumptive Sectors in Indonesian Provinces

2026-02-02T02:36:09+00:00

Purpose

This research aims to propose the Index of Resiliency Priority (IPR) and calculate it in each province in Indonesia.

Design/Methodology/Approach

This research uses a descriptive approach. It calculates the percentage of productive and consumptive zakat. Then the researcher finds the Index of Resiliency Priority.

Findings

Lampung, Central Sulawesi, and Riau are the top three in terms of IPR. Bali, Papua, and West Papua are the three lowest in terms of IPR.

Research limitations/implications

The IPR categorizes Operational Costs as part of the Consumptive Sector. In some provinces, a high percentage of Operational Costs may artificially depress the IPR, even though their Productive Funds are well-disbursed. This study does not separate the specific impact of Operational Costs on the IPR.

Practical implications

The top 3 provinces can serve as examples for other provinces to increase resilience.

Social implications

The province with the predicate of high resilience means that BAZNAS succeeds in eliminating poverty.

Originality/value

The creation of the Index of resilience priority using data of zakat allocation for six sectors.

Determinants of Poverty: Impacts of ZIS, Human Development, Economic Growth, and ICT

2026-02-02T02:36:09+00:00

Purpose

This study analyzes the effects of ZIS, Human Development Index (HDI), GRDP, and ICT Development Index on poverty in 34 Indonesian provinces during 2020–2023.

Design/Methodology/Approach

Panel data regression with the Fixed Effect Model (FEM) was used because it best captured the provincial characteristics.

Findings

ZIS and HDI significantly reduce poverty, GRDP is not significant, while ICT index increases poverty due to digital inequality.

Research limitations/implications

The study is limited to macro‑provincial data and does not evaluate household‑level mechanisms.

Practical implications

Results guide policymakers on strengthening ZIS management, human development, and inclusive digital expansion.

Social implications

Strengthening social redistribution and human capital can accelerate poverty reduction.

Originality/value

This study integrates ZIS, HDI, GRDP, and ICT in a single nationwide panel analysis.

How Can Islamic Philanthropic Institutions Achieve Sustainable Development Goals? Evidence from Indonesia

2026-02-02T02:36:09+00:00

Purpose

This study aims to examine how Islamic philanthropic institutions contribute to the achievement of the Sustainable Development Goals (SDGs) in Indonesia by mobilising Islamic social finance instruments, namely zakat, infaq, sadaqah, and waqf.

Design/methodology/approach

This research adopts a qualitative approach using in-depth interviews with key stakeholders from Islamic philanthropic institutions. The collected data were systematically analysed using Atlas.ti as a qualitative data analysis tool to identify patterns, themes, and institutional roles in advancing SDG oriented programmes.

Findings

The findings reveal that Islamic philanthropic institutions significantly align their programmes with the SDGs through social assistance, educational scholarships, business mentoring, micro-capital support, green project financing, and disaster risk mitigation initiatives. These institutions substantially contribute to both the social and economic pillars of the SDGs, with emerging evidence of increasing attention towards environmental sustainability. Moreover, Islamic philanthropic institutions complement government development programmes by acting not only as funding providers but also as catalysts that accelerate SDG achievement through multi-stakeholder collaborations.

Research implications

This research enriches the literature on Islamic social finance and sustainable development by providing empirical evidence from Indonesia, highlighting the strategic role of Islamic philanthropic institutions in bridging gaps between formal state development agendas and community-based welfare initiatives.

Practical implications

The research suggests the need for stronger regulatory frameworks, institutional harmonisation, and cross-sector collaboration to enhance the effectiveness and sustainability of Islamic philanthropic institutions. Policymakers and practitioners are encouraged to strengthen governance mechanisms and partnership models to maximise the institutions’ contribution to national and global SDGs targets.

Green Zakat: A Systematic Literature Review of Environmental Impact and Sustainable Financing Models

2026-02-02T02:36:09+00:00

Purpose

This study aims to systematically examine the development of Green Zakat research by identifying dominant thematic clusters, methodological approaches, and contributions of zakat to environmental sustainability and sustainable financing. The study intends to clarify how zakat has evolved from a traditional socio-religious instrument into a mechanism supporting green economy and sustainable development agendas.

Design/Methodology/Approach

The study adopts a Systematic Literature Review (SLR) approach using the PRISMA framework. An initial dataset of 43 articles was screened through inclusion and exclusion criteria, resulting in 8 selected articles published between 2021 and 2025. Qualitative content analysis was employed to classify the literature into thematic clusters related to green zakat, environmental sustainability, governance, and sustainable resource management.

Findings

The findings reveal four dominant research clusters: (1) green economy and productive zakat, (2) environmental sustainability and SDGs integration, (3) environmental resource management and agro-sustainability, and (4) governance and accountability of sustainable zakat institutions. The results indicate that productive zakat integrated with green economic principles is the most extensively explored theme, highlighting zakat’s growing role in promoting environmentally responsible economic empowerment.

Research limitations/implications

This study is limited to peer-reviewed articles indexed in selected academic databases within a five-year publication window. Future research may expand the scope by incorporating bibliometric analysis, empirical field studies, or comparative cross-country assessments to deepen understanding of green zakat implementation.

Practical implications

The findings provide guidance for zakat institutions and policymakers to design environmentally oriented zakat programs, particularly in productive sectors such as MSMEs, agriculture, clean water provision, and renewable resource management. The proposed thematic clusters can serve as a reference framework for program evaluation and policy formulation.

Social implications

By integrating environmental sustainability into zakat distribution, green zakat initiatives contribute to poverty alleviation while simultaneously enhancing ecological resilience, community welfare, and long-term socio-environmental sustainability, especially among vulnerable and mustahik communities.

Originality/value

This study offers a structured and comprehensive mapping of Green Zakat research through a systematic literature review, presenting a novel thematic framework that bridges Islamic social finance with environmental sustainability. The findings enrich the academic discourse by positioning zakat as a strategic instrument for sustainable development rather than solely a redistributive mechanism.

Fostering Sustainable Islamic Financial Development: Evidence from Zakat Funds in Selected Countries

2026-02-02T02:36:09+00:00

Purpose

This study aims to examine the influence of IQ and GI on IFD, utilizing zakat as the primary proxy. Specifically, it investigates the roles of these variables in strengthening the Islamic financial sector particularly its social dimension.

Design/Methodology/Approach

This research employs a quantitative approach using panel data analysis to test the hypothesis.

Findings

The empirical results demonstrate that IQ has a positive and significant impact on IFD, confirming that robust institutions are essential prerequisites for optimizing the management and distribution of zakat funds. Conversely, GI was found to have an insignificant effect on IFD in the observed countries.

Research limitations/implications

The finding of GI's insignificance implies a theoretical and practical gap, suggesting that the integration of environmental sustainability aspects within the current Islamic finance ecosystem is not yet mature and requires further strengthening to become a driver of growth.

Practical implications

Regulators and policymakers are urged to prioritize institutional governance reforms to bolster public trust in zakat institutions, while simultaneously designing strategic incentives to effectively integrate environmental sustainability principles into disbursement mechanisms.

Social implications

Enhancing institutional quality and integrating environmental concerns into zakat management will foster public confidence among muzaki, ensuring that Islamic social funds serve not merely as short-term economic safety nets, but also contribute to ecosystem preservation for the sustainable well-being of future generations.

Originality/value

This study is uniquely positioning zakat as a proxy for Islamic Financial Development, distinct from the banking-centric view. Additionally, it offers how Green Innovation interacts with the Islamic social finance sector.

Zakat, Poverty in Indonesia and the Impact of Welfare on Society

2026-02-02T02:36:09+00:00

Indonesia's poverty rate in early 2025 was reported at around 8.47%, or approximately 23.65 million people, according to Statistics Indonesia (BPS). However, this figure is still quite high and differs from World Bank data, which classifies a larger proportion of Indonesia's population as poor, namely around 68.25%, or 194.58 million people, in 2024 using a different poverty line. This poverty problem is triggered by several factors such as difficulty finding work, low income, job losses, and income disparities between regions, especially in areas such as Highlands Papua, which has the highest poverty rate.The persistently high poverty rate in Indonesia indicates that the potential of zakat as an Islamic social finance instrument has not been optimally utilized. Although Indonesia has the potential to collect hundreds of trillions of rupiah in zakat annually, its collection remains very low. This problem indicates the existence of structural, regulatory, and institutional barriers in the national zakat management system. This study aims to identify and critically analyze the problems in the regulations and institutions for the collection of zakat, infaq, and alms (ZIS) by Zakat Management Organizations (OPZ), such as BAZNAS and LAZ. The research method used is a qualitative approach with a documentary study of laws and regulations, institutional reports, and academic literature. The results of the study indicate that existing regulations, particularly Law No. 23 of 2011, are still partial, lack clear sanction mechanisms, and create overlapping authority between zakat institutions. The implications of this research indicate the need for more integrative, adaptive, and visionary zakat regulatory updates to increase the effectiveness of ZIS collection, while simultaneously making zakat a strategic instrument in poverty alleviation and supporting the sustainable development agenda.

Synergy between Islamic Philanthropy and Ecology: Analysis of Kampung Zakat's Strategy in Realizing a Green Economy and Sustainable Agriculture in Indonesia

2026-02-02T02:36:09+00:00

The objective of this study is to examine the integrative strategies employed by the Kampung Zakat programs in order to integrate Islamic philanthropy with environmental sustainability principles, thereby contributing to the realization of a green economy and sustainable agriculture in Indonesia. This study employed a systematic and comprehensive methodology known as a systematic literature review (SLR). A search of literature was conducted in databases such as Scopus, Web of Science, Google Scholar, and institutional repositories using keywords related to Islamic philanthropy, sustainable agriculture, and environmentally sound farming, as well as Kampung Zakat. A total of 26 articles from journals, books, and research papers that are relevant to the subject were selected and analyzed using a thematic approach. These articles were published between 2018 and 2025. The findings of the study indicated three primary strategies that were found to be synergistic: The allocation of funds from Zakat, Infak, and Sedekah (ZIS) from consumption to investment with a focus on environmental sustainability is the primary objective. The second objective is the comprehensive support program that integrates organic agriculture with ecological principles (hifz al-bi'ah). The third objective is the establishment of social and institutional capital through multi-stakeholder partnerships. The implementation of these strategies is instrumental in establishing an economic ecosystem that integrates economic, religious, and environmental dimensions. The integration of Islamic philanthropy into a comprehensive green economic framework is a subject that is seldom addressed in literature. This work proposes a novel conceptual model, termed "synergy of ecology and philanthropy," and provides substantial empirical evidence to support the enhancement of social welfare in Islam, sustainable development, and community empowerment.

Intergenerational Justice in Islamic Fiscal Policy through Productive Zakat Management

2026-02-02T02:36:09+00:00

Intergenerational justice in Islamic fiscal policy emphasizes the importance of managing public finance not only to meet the needs of the present generation but also to ensure the sustainability of resources and welfare for future generations. Rooted in the Islamic principles of amanah (trust) and social responsibility, fiscal policy in Islam seeks to achieve justice, efficiency, and continuity in the distribution and utilization of wealth. One of the key instruments in realizing this justice is productive zakat management, where zakat funds are not merely distributed for immediate consumption but are channeled into productive economic activities that empower beneficiaries (mustahik) to achieve self-reliance.

From the Islamic fiscal perspective, productive zakat functions as a form of social investment that strengthens wealth redistribution, reduces inequality, and builds economic capacity among the poor—enabling them to transform from recipients into contributors (muzakki) in the future. Thus, productive zakat serves not only as a redistributive tool but also as an instrument of economic empowerment that supports intergenerational equity. A well-managed system of productive zakat reflects the Islamic fiscal paradigm that balances material and spiritual dimensions while ensuring the long-term sustainability of social welfare and economic resources. Therefore, productive zakat management stands as a strategic mechanism within Islamic fiscal policy to achieve sustainable and equitable development across generations. This approach positions Islamic fiscal policy as an inclusive and future-oriented financial system that effectively addresses inequality and resource sustainability challenges.

Zakat as a Catalyst for Gender Equality and Women’s Empowerment in Post-Crisis Contexts

2026-02-02T02:36:09+00:00

Purpose

The aims of this study are to identify the types of zakat interventions in women’s empowerment and to identify the success factors of women’s empowerment programs.

Design/Methodology/Approach

This study uses a qualitative approach and a literature review. Data sources were obtained from zakat institution reports and scientific articles on zakat, gender equality and women’s empowerment..

Findings

Zakat can be a strategic instrument for strengthening women in post-crisis through productive programs in micro-enterprises such as agriculture, culinary, food stalls and creative industries. The success of women’s empowerment by zakat institutions needs to be supported by training, mentoring, access to marketing network, guidance, spiritual strengthening, the use of digital technology and multi-stake holder collaboration. Integrating the values of zakat and the principle of gender equality makes zakat not only a philanthropic instrument but also a catalyst for social change toward fir and sustainable post-crisis development.

Research limitations/implications

Thus study does not involve the collection of primary data from beneficiaries or zakat program implementers. It also does not conduct a quantitative analysis to measure the economic impact on beneficiaries. The study has not yet conducted an in-depth analysis of program failures or the factors that hinder program sustainability, as well as the structural challenges and cultural barriers encountered in program implementation.

Practical implications

The findings of this study have implications for zakat institutions to integrate a gender perspective into

the design and implementation of empowerment programs. Zakat institutions need to develop holistic program models that not only provide business capital but also skills training, business mentoring, spiritual guidance, and leverage digital technology to facilitate women’s access to online marketing platforms. The government can facilitate multi-stakeholder collaboration among zakat institutions, civil society organizations, the private sector, and educational institutions to create a sustainable empowerment ecosystem. Social implications. Thus study has social implications for gender equality, suggesting that zakat can be an important instrument in addressing gender disparities by economically empowering women, which well enhance their position and role in decision-making within families and society. Zakat-based women’s empowerment programs change societal perceptions of women from merely being aid recipients to becoming agents of economic change. Utilizing zakat in empowering women especially single mothers and female heads of households, can reduce chronic poverty and build interest-free businesses.The integration of Islamic spiritual values in empowerment programs strengthens women’s social and psychological resilience, particularly in facing the complexities of life after a crisis.

Originality/value

This study has conceptual novelty in that it integrates three perspectives that are rarely combined comprehensively: zakat, gender equality and post-crisis recovery. The study develops a conceptual framework that positions zakat not only as philanthropic instrument but also as a catalyst for social transformation towards gender-just and sustainable development. This study enriches the academic discussion on gender-responsive zakat by providing best practices from various zakat institutions in Indonesia. The uniqueness of this study lies in its holistic approach, which considers not only the economic dimension but also the spiritual, social and moral aspects of women’s empowerment. The integration of zakat with the global development agenda (SDGs) demonstrates that zakat can contribute to SDG-5 (gender equality) without losing its Islamic identity.

Legal Adequacy of Green Zakat Environmental Impact Reporting in Indonesia

2026-02-02T02:36:09+00:00

Purpose

This paper examines the normative adequacy of Indonesia’s zakat legal framework in mandating transparency and environmental-impact reporting for “green zakat” programs. It draws comparative insights from Malaysia’s dual structure of zakat regulation and Islamic sustainable finance to propose an integrated legal standard for ecologically accountable zakat governance.

Design/Methodology/Approach

The study employs doctrinal legal research combined with functional comparative law. It undertakes a systematic analysis of Law No. 23/2011 on Zakat Management and its implementing regulations, reads them alongside Law No. 32/2009 on Environmental Protection and Management, and contrasts the Indonesian setting with Malaysian state zakat enactments and federal-level frameworks on value-based intermediation, green sukuk and Islamic SRI.

Findings

The findings show that Indonesian zakat law has significantly institutionalised financial and social transparency but remains normatively silent on environmental reporting. In contrast, environmental law and sustainable finance regulations operate in a separate, parallel regime. Malaysia exhibits a similar gap for zakat, but its more advanced Islamic green finance ecosystem demonstrates that integrating environmental objectives into Islamic financial governance is both doctrinally sound and operationally feasible.

Research limitations/implications

The analysis is confined to textual and policy sources and does not empirically measure implementation or institutional capacity, suggesting the need for future empirical and mixed-methods research.

Practical implications

The paper proposes concrete elements for statutory and regulatory reform, including explicit environmental reporting obligations, maqāṣid-based indicators and tiered implementation for zakat institutions.

Social implications

Highlights the broader societal or community impact. Strengthening environmental impact reporting for green zakat enhances public trust, mitigates greenwashing risks and aligns Islamic social finance with broader sustainability agendas.

Originality/value

This study is among the first to assess the legal adequacy of green zakat environmental reporting and to construct a maqāṣid-grounded, comparative legal framework for ecologically accountable zakat governance.

Personalize QRIS for Tracking and Retaining Muzakki Base in Enhancing Zakat Collection

2026-02-02T02:36:09+00:00

Purpose

This research investigates the utilization of a customized Quick Response Code Indonesian Standard (QRIS) for zakat donations to monitor and maintain the donor base (muzakki) within a zakat institution, with the expectation of improving zakat collection. Personalized QRIS is the creation of a QRIS code for alms/donation payments that is specific to each donor/muzakki.

Design/Methodology/Approach

The study conceptualizes muzakki retention as a strategic asset within the Resource-Based View (RBV) and represents the donor base as a stock influenced by acquisition and turnover flows through feedback loops in a system dynamics (SD) framework.

Findings

The data shows that personalized QRIS interfaces make it harder for customers to leave and find new ones, which helps the Active muzakki stock grow faster. This study identifies reinforcing loops that strengthen retention among active muzakki and boost reactivation among passive muzakki. These patterns align with donor-loyalty research, where service quality and commitment consistently emerge as the main drivers of continued giving.

Research limitations/implications

The findings originate from a single institutional context and are contingent upon the quality of the data and the model boundary selections. Future research could examine the multi-institutional generalizability, investigate heterogeneous treatment effects, and incorporate end-to-end customization on the receiving end of the donation.

Practical implications

For zakat institutions, QRIS adoption and customization offer a low-cost data backbone to track donor journeys and layer personalization on the main actionable levers: welcome flows, amount anchoring, churn-risk flags, and reactivation cadences. These tools can be stacked and evaluated as muzakki resource indicators, such as acquisition, retention, and reactivation rate.

Social implications

In line with the national digitization of zakat initiatives, the operationalization of personalized QRIS within zakat institutions could improve data management and increase predictable zakat inflows. It will enable them to establish a sustainable zakat distribution program, which will enhance social welfare outcomes. Evidence shows that the zakat sector is ready for scalable digital transformation.

Originality/value

The paper contributes to the body of knowledge by using a resource-based view management approach to donor retention and management as a strategic resource in zakat institutions. It also utilizes a system dynamics stock and flow model that focuses on the donor base, transforming personalized QRIS into a testable policy lever using real transaction data.

Humanitarian Supply Chain Framework for Zakat Humanitarian Aid

2026-02-02T02:36:10+00:00

This research devises a Humanitarian Supply Chain Management (HSCM) framework designed to enhance the efficacy of Zakat distribution within the context of disaster management in Indonesia. The study delineates critical indicators as principal components in the management of humanitarian-based Zakat supply chains. Employing an exploratory methodology with a conceptual model development approach, the analysis involves a comprehensive synthesis of diverse humanitarian supply chain models, incorporating the Disaster Management Cycle, Humanitarian Logistics Flow, and the SCOR model. The findings reveal a marked congruence between Zakat distribution in disaster scenarios and conventional humanitarian supply chains. The proposed framework posits the flow of goods, information, and inter-organizational coordination as cardinal components in assuring precision targeting and expedited responsiveness. Subsequent research may focus on field testing and SCOR-based performance measurement to empirically validate the framework's effectiveness. The results furnish an operational roadmap for BAZNAS and LAZ to formulate a Zakat distribution system that is responsive, standardized, and adaptive to the dynamic exigencies of disaster scenarios. Furthermore, this framework facilitates the formulation of Standard Operating Procedures (SOPs), the needs assessment of beneficiaries (mustahik), and the integration of digitally-enabled data streams.

State Authority in Managing Zakat as a Fiscal Instrument: An Analysis of Zakat as Special Regional Original Revenue (PAD-SUS) in Baitul Mal Aceh

2026-02-02T02:36:10+00:00

Purpose

This study aims to analyze the authority of the Aceh Government in integrating zakat into the Special Regional Own-Source Revenue (PAD-SUS) framework and to examine the role of Baitul Mal Aceh as the institutional body responsible for managing zakat within the regional public finance system.

Design/Methodology/Approach

The research adopts a qualitative methodology through legal and policy analysis, exploratory investigation, and documentation review. The study is supported by theoretical perspectives on Islamic public finance and empirical observations related to zakat governance under Aceh’s special autonomy status.

Findings

The findings demonstrate that the Aceh Government has implemented significant measures to formalize zakat as a fiscal instrument contributing to regional revenue. Zakat collection has recorded continuous growth over the past five years, although it experienced a temporary decline in 2020 due to the COVID-19 pandemic. Despite the positive trend, zakat’s contribution to PAD-SUS remains limited, primarily due to institutional capacity constraints, low compliance among potential zakat payers (muzakki), and administrative challenges in the disbursement process.

Research limitations/implications

The scope of the study is limited to Aceh Province, making the results less applicable to regions without similar legal and socio-religious frameworks. Future research is recommended to explore comparative studies across provinces or apply a quantitative model for measuring fiscal impact.

Practical implications

The study suggests simplifying zakat disbursement procedures, strengthening digital service infrastructure, and enforcing sanctions for non-compliant muzakki to maximize the effectiveness of zakat mobilization and utilization.

Social implications

Enhancing zakat governance can strengthen social welfare initiatives, support economic empowerment programs, and reinforce the integration of Islamic philanthropic practices into modern public sector management.

Originality/value

This paper contributes a novel perspective on the integration of zakat into regional fiscal systems within a special autonomy framework, offering new insights into the potential of zakat as a strategic Islamic fiscal instrument within contemporary government administration.

Dynamic Interlinkages Between Zakat Collection, Poverty Reduction, and Sustainable Development Goals: Evidence from Indonesia Using Panel Vector Autoregression (PVAR) and System GMM Approach

2026-02-02T02:36:10+00:00

This study investigates the dynamic interlinkages between zakat collection, poverty reduction, and Sustainable Development Goals (SDGs) in Indonesia, the world's largest Muslim-majority country. By employing Panel Vector Autoregression (PVAR) and System Generalized Method of Moments (System GMM) methodologies on panel data from 2010 to 2023, the research captures bidirectional causality and feedback effects among zakat collection, poverty indicators, and SDG progress. Results demonstrate that increased zakat collection substantially reduces poverty rates and indirectly supports SDG achievement, particularly through improved education, healthcare access, economic growth, and reduced inequalities. The impulse response analysis reveals immediate and sustained poverty reduction following zakat interventions, emphasizing zakat's unique role as both a charitable and systemic instrument for inclusive development policy. However, institutional efficiency, governance, and beneficiary targeting remain critical to optimizing zakat’s long-term impact. This research suggests integrating zakat within holistic national development frameworks and highlights its potential as an innovative Islamic social finance tool for bridging the SDG funding gap, offering valuable insights for policymakers in Indonesia and other Muslim-majority countries.

Productive Zakat as a Strategy for Economic Resilience and Recovery: A Study of the Implementation of the BAZNAS Z-Chicken Program

2026-02-02T04:42:36+00:00

This study aims to analyze the economic empowerment of mustahik through the utilization of productive zakat in the Z-Chicken Program, managed by the National Azan Agency (BAZNAS) in Semarang City, and to examine its implications for mustahik's resilience and economic recovery. This study used a qualitative method with a descriptive analytical approach. Data collection techniques were conducted through interviews, observation, and documentation with BAZNAS officials, program facilitators, and Z-Chicken beneficiaries. The research results show that the Z-Chicken Program has been implemented through mechanisms of socialization, selection, and assessment of mustahik; provision of business capital; skills training; intensive mentoring; and periodic supervision and reporting. This program normatively reflects the concept of productive zakat, which aims to increase the business capacity and economic independence of mustahik. From an economic recovery perspective, Z-Chicken can provide alternative sources of income and help some mustahik. recover from vulnerable economic conditions, primarily by providing initial capital and business access. However,from an economic resilience perspective, only a small percentage of beneficiaries can sustain their businesses. A low entrepreneurial spirit, a lack of business mentality, dependence on other employment, and income instability are the main factors contributing to the weak economic resilience of some beneficiaries. This results in a suboptimal transformation of beneficiaries into independent and competitive entrepreneurs. Thus,the Z-Chicken Program contributes to the economic recovery of mustahik recipients, but it has not yet fully strengthened their economic resilience in a comprehensive and sustainable way. Strengthening the potential-based selection process, improving the quality and intensity of mentoring, and transforming the business mindset are needed to make this program more effective in creating independent, economically resilient mustahik.

AI in Enhancing Zakat Collection and Distribution: A Comparative Study between Indonesia and India

2026-02-02T02:36:10+00:00

This comparative study investigates the transformative potential of artificial intelligence (AI) and other digital technological frameworks in reconceptualizing zakat collection and disbursement mechanisms across two distinctive Muslim-majority and Muslim-minority contexts: Indonesia and India, respectively. Indonesia's implementation trajectory indicates empirically validated outcomes via foundational digital infrastructure, demonstrating substantive enhancements in collection efficiency, institutional governance capacity, and operational accountability. The Indonesian experience, operating within the world's largest Muslim-majority nation, with established institutional frameworks such as BAZNAS, indicates measurable improvements in standardization and regulatory compliance. Conversely, in Indian context, despite advanced technological enterprise the zakah system is suffering from serious inefficiency due to rigidity of traditional zakat administration, with unique case of Muslims community which is one of the largest Muslim populations in the world but still a minority at approximately 14% of the total population of the country. Therein lies a compelling case for innovative solutions regarding the identification of donors, religious authentication, and decentralized distribution networks. Both technological interventions have considerable promise for increasing operational transparency, optimizing resource allocation, enhancing beneficiary identification precision, and mitigating intermediary inefficiencies. Synthesizing empirical evidence with theoretical constructs from Islamic economics and digital governance literature, this study illustrates how technological innovation can substantially reinforce Indian zakat's instrumental function within Islamic social finance ecosystems and poverty amelioration strategies, benefitting from Indonesian experience while addressing context-specific institutional, demographic, and regulatory contingencies.

The Role of Islamic Social Finance in Supporting the Achievement of Sustainable Development Goals: A Literature Review

2026-02-02T02:36:10+00:00

Islamic Social Finance (ISF) holds strategic potential in supporting the achievement of the Sustainable Development Goals (SDGs) through key instruments such as zakat, waqf, and qard al‑hasan. This study is motivated by the need to maximize the contribution of ISF to inclusive and sustainable development, while also bridging socio-economic gaps and global funding for the SDGs agenda. The research employs a qualitative approach using a library research method, analyzing secondary data from reputable journal articles, academic books, and relevant scholarly publications. The analysis is conducted through thematic descriptive methods to explore the contributions, challenges, and optimization strategies of ISF in the context of the SDGs. The findings indicate that ISF plays a significant role in wealth redistribution, economic empowerment of vulnerable communities, strengthening social inclusion, and providing long-term financing through productive zakat, productive waqf, and Islamic microfinance. However, its implementation faces challenges including limited funding, low product innovation, regulatory gaps, and limited public literacy. This study emphasizes that optimizing ISF through institutional professionalization, digitalization, policy integration, and the internalization of Islamic ethical values can accelerate the achievement of the SDGs in an inclusive, sustainable, and equitable manner. These findings provide valuable references for both academic research and policy practice to maximize the role of Islamic social finance in global development.

Empowering Muslim Women Through Zakat Fitrah: A Case Study of Southern Thailand

2026-02-02T02:36:10+00:00

This study aims to explore how Zakat Fitrah contributes to empowering women and strengthening community resilience in Southern Thailand. The study was conducted using a qualitative case study approach through semi-structured interviews and analyzed using thematic analysis. The study reveals that Zakat Fitrah is not only a religious duty for Muslim women in Southern Thailand but also a significant tool for promoting community unity, social equity, and women’s empowerment, especially among marginalized groups. The study is limited by its small sample size of only three participants, which calls for further research with a larger and more diverse group to gain a deeper understanding of Zakat Fitrah’s impact on women across various contexts. The findings suggest that integrating women more actively in the administration and distribution of Zakat Fitrah could improve both their empowerment and the overall efficiency of zakat practices within Muslim communities. This research underscores the potential of Zakat Fitrah to foster greater gender equality, social solidarity, and community resilience, particularly in marginalized Muslim communities in Southern Thailand. This study offers a unique perspective by showing how women in Southern Thailand perceive Zakat Fitrah as an action to support and empower their community, which is still rarely discussed in existing studies.

Does Inflation Matter for Zakat Collection and Distribution in Indonesia?

2026-02-02T02:36:12+00:00

Zakat plays an important role in reducing poverty and empowering communities in Indonesia. However, macroeconomic factors such as inflation may influence the performance of zakat institutions in collecting and distributing funds. While this issue is increasingly relevant, few studies have investigated the short-term and long-term effects of inflation on both zakat collection and distribution.This study explores the impact of inflation, measured by the Consumer Price Index (CPI), on zakat collection and distribution in Indonesia using monthly time-series data from January 2021 to March 2025. The data are sourced from BPS and BAZNAS. The analysis is conducted using the Autoregressive Distributed Lag (ARDL) model.The findings reveal that inflation has a significant and positive relationship with both zakat collection and distribution in both the short and long term. These results also passed normality, heteroscedasticity, serial correlation, and stability diagnostic tests, indicating that the models are robust and reliable.This research highlights the importance of considering macroeconomic conditions, particularly inflation, in designing effective zakat management strategies. It offers valuable insights for policymakers and zakat institutions in improving both the collection and distribution of zakat during economic fluctuations. Furthermore, the study contributes to the limited empirical literature linking inflation with the broader performance of zakat in Indonesia.

The Zakat Conditional Cash Transfer Model

2026-02-02T02:36:10+00:00

Purpose

Guided by the integration of Maqasid al-Shariah and the Theory of Change (ToC), this study developed, validated, and empirically tested a CCT model for zakat distribution.

Design/Methodology/Approach

The instrument, consisting of 66 items across six constructs, was validated by 16 experts and subsequently empirically tested with 447 respondents using partial least squares structural equation modeling.

Findings

Content validity was strong, with a Content Validity Index (CVI) of 0.98 and Kappa coefficients ranging from 0.87 to 1.00. The measurement model assessment confirmed excellent reliability and validity, with all factor loadings and Cronbach’s alpha values exceeding 0.6, Average Variance Extracted (AVE) above 0.5, and Composite Reliability (CR) above 0.7. The structural model shows that health and employment conditionalities have a positive and significant relationship with poverty reduction and human capital development, while religious and education conditionalities are significantly related to specific human capital impacts.

Research limitations/implications

This study develops a comprehensive and empirically validated framework for conditional zakat distribution, contributing new theoretical insights by integrating behavioral and religious conditionalities into faith-based social protection models.

Practical implications

The framework highlights that structured conditionalities enhance accountability, guide recipient behavior, and boost zakat program effectiveness, offering policymakers a tool for clearer guidelines, stronger monitoring, and targeted interventions.

Originality/value

This study is the first to develop religious conditionality and adapt the Conditional Cash Transfer (CCT) model within zakat distribution.

How Can CIBEST and SLF Frameworks Revitalize Zakat’s Impact and Empower Mustahik in Palu’s Recovery?

2026-02-02T02:36:10+00:00

Purpose

This study examines how zakat-based interventions transform mustahik livelihoods by integrating the CIBEST and Sustainable Livelihood frameworks and investigates the BAZNAS Sejahtera Program's impacts on material welfare, spiritual fulfillment, and livelihood capitals in post-disaster Palu City, Indonesia.

Design/Methodology/Approach

Employing qualitative phenomenology, this study conducted in-depth interviews with 12 mustahik households (February-December 2024). Thematic analysis examined transformations across five livelihood capitals—financial, human, social, physical, and natural—alongside spiritual empowerment dimensions.

Findings

Findings reveal multidimensional transformations: 66.7% achieving profitable sales, 75% gaining financial access, 100% consistent religious practice with remarkable identity shifts from recipients to payers, substantial social capital formation, and enhanced environmental awareness. However, limited mentoring (16.7-25%) and savings deficits (41.7%) indicate implementation gaps.

Research Limitations/Implications

Qualitative design with 12 participants limits generalizability. Future research should employ longitudinal designs and quasi-experimental methods.

Practical Implications

Findings emphasize expanding mentoring services, strengthening training, and ensuring adequate capital. Policymakers should integrate zakat within national poverty strategies, particularly in post-disaster contexts.

Social Implications

The Mustahik-to-muzakki transformation demonstrates Zakat’s capacity to restore dignity and strengthen community resilience, particularly in disaster-prone settings.

Originality/Value

This study pioneers CIBEST-SLF integration, provides rare qualitative evidence on empowerment mechanisms, and examines zakat in post-disaster contexts, offering practical tools for holistic poverty assessment.

Is Green Zakat the Missing Link between Islamic Philanthropy and Environmental Justice?

2026-02-02T02:36:10+00:00

This study aims to analyze the concept of Green Zakat as a form of Islamic philanthropy that embodies environmental sustainability and ecological justice. Using a descriptive qualitative approach through conceptual–integrative analysis and a systematic literature review, the study examines the role of zakat not only as an instrument of economic redistribution but also as a potential source of green finance in supporting the Sustainable Development Goals (SDGs), particularly Goal 13 (Climate Action) and Goal 15 (Life on Land). The findings reveal that Green Zakat has a strong theological foundation within the framework of maqāṣid al-sharī‘ah, especially in the dimensions of protecting life (ḥifẓ al-nafs), wealth (ḥifẓ al-māl), and the environment (ḥifẓ al-bi’ah). In Indonesia, the implementation of Green Zakat has begun to develop through initiatives by BAZNAS and other zakat institutions that allocate zakat funds for environmentally friendly activities such as sustainable agriculture, nature conservation, and renewable energy projects. However, challenges remain in terms of regulatory frameworks, governance, and institutional capacity. The study concludes that Green Zakat can serve as a strategic bridge between Islamic philanthropy and environmental justice if supported by adaptive policies, cross-sector collaboration, and enhanced ecological zakat literacy.

The Regulatory-Governance-Data Nexus: A Systemic Analysis of Zakat's Responsiveness in Addressing Distribution Inequality and Mustahik Data Deficiencies in Indonesia

2026-02-02T02:36:10+00:00

This study aims to analyze how Indonesia's zakat regulatory architecture and governance model fundamentally contribute to distribution inequality and mustahik data weaknesses, with impacts escalating during humanitarian crises. Employing qualitative library research, we critically analyze Law No. 23 of 2011, institutional reports, and academic literature through thematic analysis. Findings reveal the root problem is a fundamental design flaw in the law, specifically BAZNAS's dual role as regulator and operator, which creates competitive governance and directly inhibits creating an integrated national mustahik database ('single view of mustahik'). Consequently, crisis responses become ad hoc, slow, and prone to inaccuracy. As a conceptual study, these findings require empirical validation, suggesting future field research and comparative studies. Practically, we recommend legislative revision adopting a "Central Bank Model" to separate regulatory and operational functions, a prerequisite for building crisis-responsive zakat governance. Socially, effective reform can enhance welfare through equitable distribution, accelerated poverty reduction, and strengthened community resilience. This article's originality lies in its novel synthesis connecting regulatory failure, governance, data fragmentation, and crisis performance into one clear causal chain, providing a comprehensive framework for systemic reform.

Modeling Mustahiq's Household Resilience from an Islamic Microeconomic Perspective

2026-02-02T02:36:11+00:00

Purpose

First, exploring the principles that shape the economic decisions of mustahiq in everyday life. Second, exploring the microeconomic factors that can determine the economic resilience of mustahiq households. Third, designing a model of mustahiq economic resilience from an Islamic microeconomic perspective consisting of calculating mustahiq income through calculating daily consumption. This perspective also includes the dynamics of economic behavior carried out by mustahiq which can later form a mustahiq behavior model.

Design/Methodology/Approach

The approach in this study uses a qualitative approach. This type of research uses phenomenology because this study builds a new model and explores the life experiences of mustahiq households. Informants were selected purposively and data were collected by observing the conditions of mustahiq, conducting in-depth semi-structured interviews and digging through existing documents. Data were analyzed interpretively using Interpretative Phenomenological Analysis (IPA) with the steps of selecting informants, collecting data and analyzing data. Data validity was tested by triangulation of sources, member checks and triangulation techniques.

Findings

The findings of this study state that: First, the principles that shape the economic decisions of mustahiq in everyday life are principles related to material and spiritual needs. It was found that spirituality of values, namely gratitude, trust, contentment and resignation, which prevent mustahiq from changing their status to muzakki. Thus, they still depend on BAZNAS, LAZ and muzakki, as well as government assistance. Second, the microeconomic factors that determine the economic resilience of mustahiq are halal consumption that is halal and thayyibah, not israf and tabdzir, work productivity through capital provided within the framework of productive zakat and halal budget constraints. ThirdThe proposed model design uses the Islamic microeconomic household resilience model, which combines halal budget constraints with the economic behavior of mustahiq (recipients). Research limitations/implications: This study has limitations in terms of methodology and measurement of economic resilience. Therefore, a separate analysis is needed to measure the level of economic resilience within a household.

Practical implications

Practically, the results of this study are expected to contribute to zakat institutions or BAZNAS to become a guide in empowering mustahiq based on households and can provide an appropriate design for mentoring mustahiq households.

Social implications

Socially, this research has an impact on measuring the ability of mustahiq households to meet their needs. Once these measurements are known, it will facilitate the development of a mustahiq empowerment model.

Originality/value

Developing an Islamic Microeconomic Behavior Framework that considers spiritual values as one of the determinants of the mustahiq's economic decisions. Furthermore, this research provides a micro-based household resilience model that integrates economic, social, and spiritual factors.

Digital Zakat for Disaster Resilience: A Cross-Sector Collaboration Model between Fintech Platforms, Islamic NGOs, and Government Agencies in Indonesia

2026-02-02T02:36:11+00:00

Humanitarian crises and frequent disasters in Indonesia require innovative and collaborative response models to address the “last-mile dilemma”. This article unpacks the “black box” of operational collaboration between FinTech innovation and Islamic philanthropy in the context of disaster resilience. This qualitative case study of the Kitabisa.com and The National Board of Zakat partnership (2018-2024) analyzes digital artifacts and public documents to explore the mechanisms, evolution, and challenges of the partnership. The findings map an evolution of three typological models: (1) Channeling Model (tactical and reactive partnership), (2) Integrated Campaign Model (programmatic partnership based on co-branding), and (3) Platform-as-a-Service (PaaS) Model (infrastructural partnership with a transparent fee structure). The discussion analysis reveals that this evolution not only represents a sectoral maturation from sympathy-based to data-driven philanthropy but also gives rise to power dynamics, tensions of philanthropic commodification, and data governance complexities. The article concludes that this strategic collaboration is a fundamental solution to bridge the gap between the speed of digital mobilization and on-the-ground execution capacity, while simultaneously facing inherent sustainability challenges. The resulting typology serves as a conceptual framework and a practical roadmap for stakeholders in building more effective, accountable, and sustainable digital philanthropy partnerships.

Blockchain Innovation for Transparency in Zakat Distribution: Impact on the Trust and Loyalty of Muzakki on Indonesian Digital Zakat Platforms

2026-02-02T02:36:11+00:00

Purpose

This research aims to testify to the extension of blockchain innovation that contributes to enhancing transparency in the zakah distribution process and how advancements impact the trust and behavioral loyalty of muzaki that engage to the digital zakah platform in Indonesia. The study researches the mechanisms of blockchain features to improve accountability and donor attitudes in a technology that enabled Islamic philanthropy environment.

Methodology

A quantitative research utilized PLS-SEM to testify the relationships between its constructs. The data set comprises respondents from 300 active users of blockchain that are based on zakah applications, like BAZNAS Digital and also Kitabisa Zakat. The methodology approach uses rigorous examination of how blockchain that drives transparency influences donor behavior and trust of institutions.

Findings

The results find that blockchain innovation significantly improves transparency and positively impacts donor trust. Transparency is a mediating factor linking blockchain technology to muzaki loyalty. Special blockchain attributes like smart contracts and immutable transaction records are found to enhance the perceived fairness and trustworthiness of zakat institutions, thus fostering sustained donor commitment.

Limitations

The scope of the research is confined to digital zakat platforms that operate in Indonesia and does not supplement conventional zakah institutions. Next research could be from cross-regional comparisons or by integrating psychological and behavioral variables to extend the model for application.

Practical Implications

The research offers empirical views for zakah managers and policy makers by stressing the strategic value of blockchain adoption to enhance transparency, credibility of institutional, and donor satisfaction. Integrating blockchain to the zakah governance conceptual framework could serve as catalysts to building stronger, and more accountable to digital philanthropy systems.

Social Implications

Blockchain implementation in zakat distribution not only improves transparency but also increases public trust in Islamic philanthropic organizations. This could broaden community participation and contribute to the principles of Islamic social justice (maqāṣhid sharīah) through equitable and resource distribution.

Originality/Value

This research is one of empirical studies in Indonesia to explore the interconnected impact of blockchain innovation, transparency, trust, and loyalty in digital zakah structures. The study shows a foundational model to design trustworthy, sharia compliant, and technology that is integrated with zakah platforms in Islamic finance.

Implementation of the East Kalimantan Province BAZNAS Productive Zakat Program in Increasing the Income of Fostered MSMEs

2026-02-02T02:36:11+00:00

This study aims to analyze the implementation of the East Kalimantan Province BAZNAS Productive Zakat Program in increasing the income of fostered MSMEs. MSMEs have an important role in the Indonesian economy but often face capital constraints, so productive zakat is an alternative solution through interest-free financing and business assistance. Using a qualitative method with a descriptive approach, data was collected through observation, interviews, and documentation, and tested for validity by triangulation. The results of the study show that the productive zakat program run through business units such as Z-Auto, Z-Mart, Zakat Community Development (Z-CD), and Z-Chicken has succeeded in increasing the income and independence of mustahik through capital assistance, training, and mentoring. However, the implementation of the program faces technical and managerial obstacles as well as fierce market competition, which BAZNAS overcomes through entrepreneurship training, intensive mentoring, and optimization of digital media for marketing.

Digital Inclusion and Religion-Based Empowerment: How Technology Strengthens the Spirit of Zakat in Times of Uncertainty

2026-02-02T02:36:11+00:00

The era of global uncertainty marked by social, economic, and humanitarian crises demands the emergence of a community empowerment model that is adaptive to digital transformation without losing its foundation in religious values. This study aims to analyze the role of digital inclusion and financial technology integration, specifically the use of the Quick Response Code Indonesian Standard (QRIS) and digital zakat platforms such as BAZNAS GoZakat, Dompet Dhuafa Digital, and Rumah Zakat, in strengthening the spirit of zakat as an instrument of social justice amidst crisis and uncertainty. The approach used is a qualitative-descriptive multi-platform case study with data collection through in-depth interviews, digital observations, and a literature review of BAZNAS reports and Bank Indonesia policies related to the digitalization of Islamic finance. The results show that digitalization of zakat through QRIS and online platforms not only increases the participation of muzaki (recipients of zakat) and expands the reach of beneficiaries, but also strengthens the transparency and accountability of zakat institutions. Although this study is limited to a national context, the findings provide practical implications for strengthening digital zakat policies and collaboration between institutions. Socially, this study confirms that technology can function as a new spiritual medium that revitalizes communal solidarity. This research offers a conceptual model of “Faith-Tech Inclusion Model for Zakat Resilience” that integrates spirituality, technology, and social resilience to build an inclusive and sustainable digital zakat ecosystem.

Conceptual Design of an Inclusive Iqro Braille Model Based on Tactile Silicone Elastomer for Visually Impaired Learners

2026-02-02T02:36:11+00:00

Purpose

This study aims to conceptualize an inclusive Iqro Braille model utilizing tactile silicone elastomer technology to improve Qur’anic literacy, among visually impaired individuals, particularly those with reduced fingertip sensitivity. The study seeks to bridge the technological and ergonomic gaps that limit access to religious education for the blind.

Design/Methodology/Approach

A qualitative design using the User-Centered Design (UCD) approach was employed to explore the tactile learning needs of blind learners within the PERTUNI North Sumatra community. Data were collected through semi-structured interviews, focus group discussions (FGDs), and field observations. The collected data were analyzed using the interactive model of Miles, Huberman, and Saldaña (2014) to produce a validated conceptual framework for the Iqro Braille based on tactile silicone elastomer..

Findings

The findings reveal that most visually impaired learners face difficulty reading conventional Braille due to diminished tactile sensitivity, rigid materials, and limited access to adaptive tools. Participants expressed a strong preference for non-electric, flexible, and portable Qur’anic learning media. The study introduces the conceptual model of Iqronic Braille, integrating three design principles: adaptive tactility, sensory ergonomics, and inclusive accessibility. This model employs a “pop-up” tactile system similar to Pop-It mechanisms, providing improved tactile feedback and comfort for Qur’anic reading.

Research limitations/implications

The research focuses on conceptual design rather than prototype testing. Future studies should develop and experimentally validate the prototype to assess tactile effectiveness and user experience.

Practical implications

The proposed model can guide the development of inclusive Qur’anic learning media, educational programs, and training modules for teachers and visually impaired learners. It also provides a blueprint for policymakers to standardize adaptive Braille systems in Islamic education.

Social implications

By enhancing access to Qur’anic literacy, this innovation promotes religious inclusion, empowerment, and spiritual independence for visually impaired Muslims. It embodies the principles of ḥifẓ al-dīn (preservation of faith) and taysīr (ease in worship), fulfilling both human rights and Islamic ethical imperatives.

Originality/value

This study introduces the first conceptual framework integrating tactile silicone elastomer technology into Iqro Braille design. Unlike previous research that focused on digital or conventional Braille, this model emphasizes non-electronic, ergonomic, and adaptive tactile interaction aligned with Islamic values of inclusivity and accessibility.

Keywords: Iqro Braille, Tactile Silicone Elastomer, Inclusive Education, Visual Impairment, BAZNAS Innovation

Maqasid As-Syariʿah and Green Zakat: The Role of Mahasantri in Achieving Environmental Sustainability

2026-02-02T02:36:11+00:00

This study attempts to construct a “Green Zakat” paradigm as an integrative model betweenmaqāṣid as-syarī‘ah and ecological sustainability, by placing ḥifẓ al-bī’ah (environmental protection) as an independent maqṣad kullī. Through a normative approach and conceptual analysis, this study examines how zakat can be transformed from an instrument of social redistribution into an eco-policy instrument that supports the Sustainable Development Goals(SDGs) based on Islamic values. Data was collected through library research fromclassical sources (turāth fiqhī) and contemporary literature such as the International Journal of Zakat, Sustainability (MDPI), and Al-Jami‘ah: Journal of Islamic Studies. The results showthat theintegration of maqāṣid as-syarī‘ah values, particularly ḥifẓ al-nafs, ḥifẓ al-māl, andḥifẓal-bī’ah, can be used as a framework for zakat institutions to direct zakat funds to sustainabilityprojects such as reforestation, clean water management, and renewable energy. This studyalso affirms the epistemic role of Mahasantri as agents of maqāṣidī eco-ijtihād, whichbridgesturāth values with modern ecological practices. Thus, Green Zakat not only represents thetransformation of Islamic philanthropy, but also the expansion of maqāṣid towards ecosystemprotection as an integral part of maṣlaḥah ‘āmmah.

Development of a Green Halal Business Framework through Zakat Optimization (Study on Z-Chicken at BAZNAS RI)

2026-02-02T02:36:11+00:00

Indonesia as a country with the largest Muslim population in the world has great potential in the development of the halal industry. The development of the halal industry not only emphasizes the halal aspects of ingredients and production processes, but also increasingly demands attention to environmental sustainability. This gave birth to the idea of a halal green business, which is a business that combines sharia principles with the concept of ecological sustainability and community welfare. The purpose of this research is to formulate a green halal business framework based on zakat study on Z Chicken at BAZNAS RI. The research method used is qualitative with a case study approach, data is obtained through interviews, observations, and documentation from the management and mustahik of productive zakat beneficiaries. The results of the study show that productive zakat has a strategic role in encouraging the birth of green halal businesses by providing access to capital, managerial coaching, and strengthening sustainability values. The integration of sharia principles, environmental sustainability, and social responsibility can increase business competitiveness and contribute to community welfare. Thus, the concept of green halal business through zakat optimization can be an innovative model in developing Indonesia's halal industry that is not only profit-oriented, but also ethical, sustainable, and for the benefit of the people.

Spatio-Temporal ZIS Demand Mapping: Identifying High-Potential Areas for Zakat Mobilization using Google Search Data

2026-02-02T02:36:11+00:00

The rapid digitalization of religious behavior has opened new opportunities to understand and enhance zakat mobilization through data-driven methods. This study investigates the spatio-temporal and semantic dynamics of zakat, infaq, and shadaqah (ZIS) interest in Indonesia using Google Trends data from 2022 to 2025. Employing a descriptive-analytic approach, the research explores weekly search intensity, regional distribution, and user query patterns to identify high-potential zones for ZIS mobilization. The findings reveal strong seasonal fluctuations, with significant spikes in zakat searches during Ramadan, followed by sharp declines afterward. Regional analysis highlights provinces such as Kalimantan Selatan, Jawa Timur, and Jawa Tengah as key interest centers, while semantic analysis indicates that most queries remain informational focusing on definitions, intentions (niat zakat), and ritual obligations (zakat fitrah). These insights are synthesized into the proposed ZIS Mobilization Intelligence Framework (ZMIF), integrating behavioral, spatial, and semantic intelligence to support data-informed decision-making in Islamic social finance. The framework demonstrates how digital search behavior can serve as an early indicator of philanthropic intent, offering a predictive and prescriptive tool for optimizing outreach and collection strategies. While the study is limited by the use of a single data source Google Trends it establishes a foundation for future integration with social media analytics, donation platform data, and socio-economic mapping. This research contributes to the evolving discourse on digital zakat governance, emphasizing that beyond technology, intelligent data use is essential for achieving shared prosperity and sustainable human development.

Governance Misalignment in NU Coin Program and Local Economic Welfare Goals

2026-02-02T02:36:11+00:00

Purpose

This study examines the misalignment between the governance of the NU Coin program and local economic welfare objectives, using the Affordable Food Charity Market of UPZISNU Sentul as a case example.

Design/Methodology/Approach

A qualitative case study approach was employed through in-depth interviews, observations, and document analysis. Data were analyzed using condensation, thematic categorization, and triangulation to ensure credibility.

Findings

The results indicate that although NU Coin effectively mobilizes community donations, governance inconsistencies—such as fragmented planning, irregular collection cycles, and weak monitoring—restrict its ability to generate sustained welfare outcomes. Subsidized food assistance provides short-term relief by reducing household expenditures but does not enhance structural economic resilience.

Research limitations/implications

The study is limited to one NU Coin unit and qualitative data, reducing generalizability. Broader comparative or mixed-methods research is recommended.

Practical implications

Strengthening planning, documentation, monitoring, and integrating productive economic initiatives can improve governance–welfare alignment and program effectiveness.

Social implications

Improved governance could enhance community resilience, participation, and trust in Islamic philanthropic institutions.

Originality/value

This study provides one of the first empirical examinations linking governance misalignment with welfare outcomes in NU Coin programs and offers a governance–welfare alignment framework for grassroots Islamic philanthropy.

Zakat Funds’ Role: Trauma Recovery and Spiritual Strengthening for Indonesian Disaster Victims

2026-02-02T02:36:11+00:00

Existing disaster response prioritizes physical aid, neglecting survivors’ psycho-spiritual needs. This qualitative library research explores using zakat to fund psychosocial interventions, analyzing models that support trauma recovery and spiritual resilience for mustaḥiq in Indonesia. Data are drawn from primary sources like scholarly literature and fatwas concerning zakat and disasters, alongside secondary reports from ‘āmil al-zakāh institutions documenting psychosocial practices. This study employs thematic content analysis to synthesize these materials. The analysis is guided by an integrated framework of maqāṣid al-syarī’ah (preservation of life and religion) and Islamic psychology. The research yields three principal findings. First, a robust jurisprudential (fiqh) legitimacy is established for channeling zakat funds into psychosocial support services, this involves reconceptualizing such interventions not as merely supplementary, but as integral to fulfilling the ḍarūriyyāt (essential necessities) of mustaḥiq (recipients) in Indonesia. Second, a distinctive zakat funded psychosocial support model is identified within the literature, one which integrates modern psychological therapies with specific spiritual reinforcement interventions, such as communal ẓikr (remembrance) and the cognitive reframing of calamity as ibtila’ (a divine trial). Third, within this framework, the role of the ‘āmil al-zakāh (zakat practitioner) undergoes a significant transformation, shifting from that of a mere logistical distributor to that of a pivotal facilitator for the spiritual and social recovery of disaster survivors in Indonesia. This research offers zakat institutions a strong theoretical basis for effective, accountable PSS programs, fostering mustaḥiq recovery and resurgence.

Digital Transformation in Zakat Collection and Distribution in Indonesia: A Literature Review

2026-02-02T02:36:11+00:00

Purpose

This study aims to examine the digital transformation in the collection and distribution of zakat in Indonesia, through a comprehensive literature review of recent studies (within the last five years) indexed in Sinta or Scopus.

Design/Methodology/Approach

This is a systematic literature review (SLR) of peer-reviewed journal articles, proceedings and reports published between 2020-2025, using inclusion criteria based on digitalisation of zakat management, collection or distribution in Indonesia. Analytical synthesis is used to identify key themes, gaps, and future research directions.

Findings

The review finds that digital transformation (including mobile apps, digital payment platforms, blockchain, data analytics) has positively impacted accessibility, efficiency and transparency of zakat collection and distribution in Indonesia. However, significant challenges remain in digital literacy, regulatory frameworks, integration of systems and equitable access across regions.

Research limitations/implications

The study is limited to literature published in Indonesia or about Indonesia, and focused on last five years, which may exclude earlier foundational work. Future research could include empirical quantitative studies evaluating the impact of specific digital tools on zakat outcomes.

Practical implications

For zakat institutions (Lembaga Amil Zakat/LAZ and the Badan Amil Zakat Nasional (BAZNAS)) and policymakers, insights highlight the need to invest in user-friendly digital platforms, build digital literacy, ensure interoperability and Sharia-compliance, and develop supportive regulation.

Social implications

The digital transformation of zakat systems offers greater inclusion, better targeting of beneficiaries, and enhanced trust and accountability—contributing to poverty alleviation and socio-economic empowerment in Muslim communities.

Originality/value

This review synthesises recent literature (2020–2025) specifically on Indonesia, identifies emerging digital technologies (e.g., blockchain) in zakat management, and proposes a conceptual agenda for research and practice in the digital era of Islamic social finance.

From Charity to Civic Engagement: Reframing Zakat as a Citizenship Philanthropy Movement

2026-02-02T02:36:12+00:00

Purpose
This study aims to explore the role of zakat as a form of philanthropic citizenship in Indonesia, examining how it can move beyond traditional charity to foster civic awareness, social solidarity, and participatory community development. The study seeks to highlight zakat’s potential in empowering citizens as co-actors in achieving social justice and sustainable welfare.

Design/Methodology/Approach
The study employs a qualitative approach, combining literature review, document analysis, and examination of zakat institutional practices in Indonesia. Data were analyzed thematically to identify the mechanisms through which zakat promotes civic participation, community empowerment, and inclusive social development.

Findings
Findings indicate that zakat has evolved into a participatory, civic-oriented practice that engages both donors and recipients as active contributors to societal development. Digitalization and community-based programs enhance transparency, participation, and social capital, while challenges such as limited literacy, institutional capacity gaps, and unequal engagement remain.

Research limitations/implications

The study is limited to the Indonesian context and primarily relies on secondary data and institutional reports. Future research is recommended to empirically test the philanthropic citizenship model in various local settings, and to assess its impact on social cohesion, economic empowerment, and civic engagement.

Practical implications

The study suggests that zakat institutions should adopt participatory governance, co-creation programs with beneficiaries, and digital platforms to strengthen transparency, accountability, and active civic involvement. Policies supporting collaborative zakat initiatives can enhance the effectiveness of social welfare interventions.

Social implications
By promoting civic engagement, social responsibility, and inclusive community development, zakat can contribute to broader social cohesion, empowerment of marginalized groups, and the cultivation of an active, responsible citizenry.

Originality/value
This study offers a novel perspective on zakat as a civic-oriented philanthropic tool, shifting the discourse from individual religious obligation to collective social action, and providing insights into integrating faith-based giving with civic development strategies

Comparative Study of Zakat Zakat Village Management in Java and Outside Java, Indonesia

2026-02-03T02:30:28+00:00

The Zakat Village Program (KZ) is one of the instruments of Islamic philanthropy initiated by the Ministry of Religious Affairs and BAZNAS for poverty alleviation in Indonesia. This study aims to analyze and compare the implementation of the Zakat Village program in Indonesia, focusing on the differences in models between Java and outside Java. Using a descriptive-comparative qualitative method through literature study. This research is a representative case study: Ngasem Village, Bojonegoro (Java) and Oesalaen Village, Kupang, NTT (Outside Java). The results show that the implementation of the KZ program is not monolithic, but rather adaptive to the regional socio-economic context. In Java (Ngasem Village), the program focuses on economic acceleration and institutional strengthening. Zakat intervention (input) is allocated as productive capital managed through active community participation in new institutions (Sharia Cooperatives), with the target (output) of transforming mustahik into muzakki. Meanwhile, outside Java (Oesalaen Village), which represents a disadvantaged area (3T), the program must adopt a basic needs fulfillment model. Zakat intervention (input) is prioritized for vital infrastructure (such as clean water), where the economic impact (dryland farming) can only be created after basic needs are met. Community participation is communal-mobilizing (mutual cooperation). This study concludes that the effectiveness of Kampung Zakat depends on its ability to adapt, where programs in Java focus on institutional strengthening, while those outside Java focus on fulfilling basic infrastructure.

Keywords: Kampung Zakat, Zakat Community Development (ZCD), Economic Empowerment

Good Governance-Based Zakat Management: An Implementation Study and Impact Analysis at LazisMu UMY

2026-02-02T02:36:12+00:00

Indonesia's national zakat potential, reaching hundreds of trillions of rupiah, has not been optimized due to low public trust in zakat management institutions. This qualitative research analyzes the strategy of implementing good governance at LazisMu UMY as an effort to build public trust. A case study method was used with data collection through in-depth interviews, participant observation, and documentary studies. The results show that LazisMu UMY has successfully implemented the five OECD good governance principles contextualized with Islamic values: transparency through financial reports and social media publications, accountability through documentation systems and external audits, responsibility through regulatory compliance and Standard Operational Procedures, independence in strategic decision-making, and fairness through targeted distribution mechanisms. This strategy is strengthened by four main pillars: good zakat governance as the organization's soul, utilization of digital technology, development of innovative programs, and strengthening of competent human resources. Consistent implementation of good governance has proven to increase muzakki trust, operational effectiveness, and institutional reputation. These findings confirm that good governance is a critical variable for the sustainability of ZISWAF institutions in realizing professional and accountable zakat management.

Reimagining Zakat through Digital Innovation for Global Humanitarian Impact and Inclusive Prosperity

2026-02-02T02:36:12+00:00

This study aims to analyze how digital innovation transforms the practice and governance of global zakat and to identify its contribution to humanitarian development and inclusive prosperity. The research addresses the phenomenon of digital transformation in Islamic social finance, particularly the integration of artificial intelligence (AI), blockchain, and big data within zakat institutions. Employing a qualitative descriptive–exploratory approach with a collective case study design, the research investigates zakat organizations in Indonesia, Malaysia, and the Gulf Cooperation Council (GCC) region. Data were collected through semi-structured interviews, participatory observation, and document analysis involving zakat administrators, technology innovators, beneficiaries, and regulators. Thematic analysis based on the Miles and Huberman interactive model was used to identify emerging themes. The findings indicate that digital zakat fosters transparency, accountability, and distributive justice through blockchain-based governance and AI-driven systems for beneficiary mapping and impact evaluation. Moreover, digital platforms enhance humanitarian responsiveness and cross-border collaboration, linking zakat with Sustainable Development Goals (SDGs) and the maqasid al-shariah framework. The study contributes theoretically by proposing the Global Digital Zakat Transformation Model, which integrates technology, governance, and ethical principles to promote inclusive prosperity. Practically, the findings provide guidance for policymakers and zakat institutions to design adaptive regulatory frameworks and digital strategies that strengthen global zakat governance. Future studies are encouraged to explore quantitative validation and longitudinal analysis of digital zakat implementation.

Keywords: Digital Zakat, Islamic Social Finance, Blockchain, Maqasid Al-Shariah, Inclusive Prosperity

Strengthening Accountability for Better Amil Performance in Zakat, Infaq and Alms Institutions

2026-02-02T02:36:12+00:00

This study investigates the mediating role of accountability between Amil’s personal factors and their job performance. Using the LISREL Structural Equation Modeling (LISREL-SEM) approach, data were collected from 200 Amil respondents in Indonesia. The results show that prophetic leadership and information system training directly influence Amil accountability, while the zuhud personality and Amil accountability affect Amil performance. Indirectly, prophetic leadership and information system training also influence Amil performance through the mediation of Amil accountability. Employee accountability is an essential factor in managing faith-based non-profit organizations; therefore, zakat institutions such as BAZNAS and LAZ need to place amil accountability as the main foundation in every managerial activity.

Zakat as Religiosity Factor Within Macroeconomic, ESG and on Stock Volatility in PT Alamtri Resources of the Jakarta Islamic Index

2026-02-02T02:36:12+00:00

This study aims to analyze the effects of zakat as a religiosity factor within macroeconomic indicators, ESG performance on the stock price volatility of PT Alamtri Resources, one of the constituents of the Jakarta Islamic Index (JII), during the period 2020–2023. This research employs a quantitative approach using monthly time-series data. The variables include inflation, the JII Index, greenhouse gas (GHG) emissions, and national zakat collection. Ordinary Least Squares (OLS) regression was applied to examine both partial and simultaneous effects on stock volatility. The results reveal that inflation significantly affects stock volatility, while the JII Index demonstrates a positive yet insignificant influence. GHG emissions show a significant effect, indicating that environmental performance contributes to market risk perception. Zakat as a religiosity factor exhibits a significant effect on volatility. Simultaneously, all variables significantly influence volatility. The analysis focuses on a single issuer within the JII, limiting generalizability. Future studies may expand to cross-sectoral comparisons. The findings provide insight for Islamic investors and policymakers concerning the integration of sustainability and social indicators into investment risk assessment. This study integrates ESG and zakat as a religiosity variable in modeling volatility within the Islamic capital market—an approach rarely explored in existing literature.

Smart Zakat Model: An Adaptive and Data-Driven Management System for Sustainable Economic Impact

2026-02-02T02:36:12+00:00

The growing needs of society and the complexity of economic dynamics demand a more modern, responsive, and evidence-based zakat management system. This research embodies an innovation through the development of the Smart Zakat Model, a zakat management model that combines the principle of adaptability with the use of multidimensional data as a basis for decision-making. This model is designed to address a number of weaknesses inherent in the current implementation of zakat management, such as the mismatch between allocations and the level of regional economic vulnerability, limited impact monitoring, and minimal use of technology to accurately map the needs of those entitled to receive zakat.

This model produces a more contextual and long-term development-oriented zakat allocation recommendation system using data on poverty, MSME characteristics, economic vulnerability indicators, and inter-regional zakat distribution patterns. The study used a computational approach to analyze data patterns and a qualitative approach to evaluate the institutional readiness of Amil institutions to adopt a data-driven system. The results indicate that the implementation of this model can improve response speed and distribution efficiency and expand economic impact by strengthening productive Zakat programs and digital-based empowerment.

Overall, this research confirms that transforming zakat into an adaptive, data-driven system is a crucial prerequisite for generating a more sustainable, inclusive, and measurable economic impact. The Smart Zakat Model not only offers a technical approach but also establishes a new framework for modern zakat governance that meets the needs of the contemporary economy.

ZAKAT DISTRIBUTION IN SUPPORTING THE REGIONAL ECONOMY: A SYSTEMATIC LITERATURE REVIEW

2026-02-02T02:36:12+00:00

Purpose

This research addresses the gap in the literature concerning how zakat distribution can strengthen local economies, moving beyond ritualistic and charity-based perspectives. The study aims to systematically analyze the role of zakat distribution in regional economic development, identify dominant themes in existing research, and highlight emerging directions for future studies.

Design/Methodology/Approach

This research employs a Systematic Literature Review (SLR) of 938 articles published between 2015 and 2025, sourced from both national and international databases, complemented by bibliometric analysis using VOSviewer. The results reveal significant growth in scholarly interest, peaking in 2023, with central themes including productive zakat for empowering micro, small, and medium enterprises (MSMEs), distribution mechanisms, mustahik empowerment, institutional accountability, and macroeconomic impacts such as poverty alleviation and contribution to the Sustainable Development Goals (SDGs). Collaboration among researchers remains fragmented, though key nodes indicate potential for stronger academic networking. The VOSviewer analysis further demonstrates a shift in thematic focus from institutional and consumptive perspectives to digital innovation, zakat productivity, and its role in inclusive economic growth.

Findings

Summarizes the main results or key contributions of the study. The findings imply that zakat distribution, if managed productively and supported by digital transformation, can serve as a strategic policy instrument to enhance local economic resilience and reduce inequality. The results of the study show that research collaboration related to zakat distribution is still fragmented, even though there are key researchers who connect several research clusters. The collaboration map shows that there is considerable room to strengthen networks between researchers and institutions in order to create more comprehensive research that has a broad impact on strengthening the role of zakat at the regional level.

Research limitations/implications

The synergy between academics, zakat institutions, and the government in developing innovative, productive, and equitable zakat distribution models so that zakat truly functions as an instrument of sustainable and inclusive regional development.

Practical implications

Strengthening collaboration among zakat institutions, the government, and academia is recommended to develop innovative, transparent, and impactful distribution models, thereby positioning zakat as a sustainable pillar of regional economic development.

Social implications

The zakat distribution has the potential to become a strategic instrument in strengthening regional economic resilience while reducing social inequality. The recommendation that can be given is the need for closer synergy between academics, zakat institutions, and the government

Originality/value

Many academic studies on zakat have been conducted, but the majority still focus on the collection aspect. Studies that highlight the distribution of zakat, particularly in relation to regional development, are still limited. Even fewer studies emphasize the distribution of productive zakat as a driver of local economic growth.

Productive Zakat and Halal Industry Competitiveness: Building Economic Resilience for MSMEs

2026-02-02T02:36:12+00:00

Purpose

This study examines how productive zakat, digital empowerment, and institutional synergy contribute to halal industry competitiveness and Micro, Small, and Medium Enterprise (MSME) welfare, with a focus on halal-certified enterprises in South Kalimantan. The research aims to provide empirical evidence on the effectiveness of zakat-based empowerment models in strengthening the halal economy and supporting inclusive growth.

Methodology

A quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied with 500 bootstrapping resamples. Data were collected from 137 halal-certified MSMEs supported by BAZNAS. The model incorporates four independent variables—productive zakat, understanding of productive zakat, synergy between zakat institutions and the halal industry, and business digitalization—and three mediation constructs: zakat program effectiveness, halal ecosystem sustainability, and effectiveness of zakat utilization. Halal product competitiveness functions as the primary endogenous variable, with MSME welfare as the ultimate outcome.

Findings

Synergy between zakat institutions and the halal industry, sustainability of the halal ecosystem, and program effectiveness significantly enhance halal product competitiveness. In turn, halal competitiveness positively influences MSME welfare. Meanwhile, productive zakat, understanding of productive zakat, and business digitalization do not directly strengthen competitiveness, but digitalization and synergy exert indirect effects through institutional and program-based mechanisms.

Research Limitations/Implications

This study is limited to halal-certified MSMEs in South Kalimantan, Indonesia, specifically those supported by BAZNAS. As such, the findings may not be generalized to other regions or zakat institutions with different operational structures. The cross-sectional design also limits causal inference. Future research could employ a longitudinal approach and include comparative analysis across regions or different Islamic social finance instruments, such as waqf-based financing, to validate and extend the proposed model.

Practical Implications

The findings suggest that zakat institutions should strengthen digital integration and program effectiveness to optimize the impact of productive zakat on MSME competitiveness. Policymakers and halal industry stakeholders can use these insights to design targeted interventions that combine financial assistance, halal certification support, and business digitalization strategies. Such synergy can enhance the performance of MSMEs and promote the sustainability of the halal economy.

Social Implications

The study highlights the transformative potential of productive zakat as a tool for inclusive economic growth. By empowering MSMEs and promoting halal product competitiveness, zakat can contribute to job creation, income equality, and community welfare. The integration of digital platforms and ecosystem collaboration also reinforces social trust and transparency within the halal economy, supporting the broader goal of sustainable and equitable development in Indonesia.

Novelty

This study offers one of the first empirical models linking productive zakat, digitalization, institutional synergy, and halal ecosystem sustainability to halal competitiveness and MSME welfare, highlighting that the impact of digital zakat and social finance depends on institutional capacity and structured program implementation rather than financial assistance alone.

Reframing Local Zakat Governance: A Thematic Analysis of Literacy, Participation, and Mustahik Empowerment in Bekasi, Indonesia

2026-02-02T02:36:12+00:00

Purpose

This study aims to reframe the governance of local zakat institutions by examining how literacy, muzakki participation, distribution mechanisms, and mustahik empowerment collectively shape the effectiveness of zakat in reducing poverty. The research focuses on LAZ Attaqwa Bekasi, a community-based amil institution operating in an area with rising poverty levels and low levels of zakat literacy.

Design/Methodology/Approach

The study adopts a qualitative case study approach supported by thematic analysis. Data were collected through structured interviews, field observations, and institutional documentation. NVivo 12 was employed to generate coding categories related to literacy, participation, distribution accuracy, and empowerment outcomes. The analytical framework integrates redistributive justice theory, social dependency reduction theory, and applied concepts of productive zakat.

Findings

The results show that community-based education and digital outreach improve basic zakat literacy; however, literacy remains largely limited to zakat fitrah, while knowledge of zakat mal and income zakat is still weak. Muzakki participation is shaped less by religiosity and more by trust, ease of service, and perceived transparency. Distribution practices emphasize verification and targeting but remain predominantly consumptive, limiting long-term impact. Empowerment programs show positive social effects yet lack structured mentoring and follow-up intervention. These findings illustrate that governance gaps—particularly in literacy systems, digital engagement, and empowerment design—contribute to persistent social vulnerability among mustahik.

Research limitations/implications

The study is limited to a single local zakat institution and does not include comparative cross-regional evidence. Future research may incorporate quantitative measures of empowerment outcomes or develop a multi-institution zakat governance index.

Practical implications

he study highlights the need for local zakat institutions to formalize digital literacy programs, strengthen participatory mechanisms for muzakki, and shift from short-term consumptive aid toward structured productive zakat supported by continuous mentoring.

Social implications

Effective zakat governance has the potential to reduce social dependency and strengthen community resilience. Improved literacy and transparent distribution can enhance public trust, which is essential for increasing zakat mobilization at the grassroots level.

Originality/value

This study offers one of the first qualitative, NVivo-assisted analyses of local zakat governance in Indonesia, integrating literacy, participation, distribution, and empowerment into a unified governance framework. It contributes a novel perspective on how governance practices shape the sustainability of zakat-based poverty alleviation.

Keywords: zakat governance, literacy, participation, mustahik empowerment, thematic analysis, Indonesia.

Analysis of the Role of Religiosity, Education, and Income on the Intention to Donate Money through the Cash Waqf Linked Deposit (CWLD) Scheme among IPB Academics

2026-02-02T02:36:12+00:00

This study aims to analyze the influence of religiosity, education level, and income on the intention to donate waqf through Cash Waqf Linked Deposit (CWLD). CWLD is an Islamic waqf innovation that places waqf funds in Islamic bank deposits, where the returns are utilized for social activities such as public facilities development, education, and healthcare.

This research employs a quantitative method with purposive sampling, involving 80 respondents from Institut Pertanian Bogor (IPB) who have participated in CWLD. Data was collected through a Likert-scale questionnaire and analyzed using multiple linear regression.

The findings indicate that religiosity does not significantly affect the intention to donate waqf (p = 0.726), while education level (p = 0.000) and income (p = 0.018) have significant influences. This suggests that individuals with higher education and income levels are more likely to participate in CWLD. In conclusion, increasing waqf literacy, expanding socialization, and implementing inclusive policies are necessary to enhance CWLD accessibility, allowing it to contribute more effectively to Indonesia's social and economic development.

Evaluating the Effectiveness of Productive Zakat Management in Campus Scholarship

2026-02-02T02:36:13+00:00

Purpose

This study aims to evaluate the effectiveness of productive zakat management implemented by the Zakat Collection Unit (UPZ) of Sultan Ageng Tirtayasa University (Untirta) in supporting educational scholarship programs for underprivileged students. The research focuses on the aspects of governance, accountability, and social impact of two main programs, namely the UKT-Based Scholarship and the Mosque Catalyst Scholarship, as instruments for human resource development and social empowerment in higher education.

Design/Methodology/Approach

This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and document analysis. Informants consist of UPZ administrators, beneficiaries, and other related parties.

Findings

The results of the study show that productive zakat management at UPZ Untirta is effective in improving access to education and reducing the risk of dropping out for underprivileged students. The Mosque Catalyst Scholarship Program is considered the most successful because it not only provides financial assistance but also shapes students' religious and social character through monthly reporting requirements and involvement in campus mosque activities. In contrast, the UKT-Based Scholarship, although having an economic impact, is still lacking in terms of guidance and follow-up evaluation of its recipients. The main challenges faced include limited zakat funds, suboptimal digital infrastructure, and the absence of a long- term impact evaluation system. In general, UPZ management has reflected the principles of good governance, accountability, and alignment with the objectives of maqashid syariah.

Research limitations/implications

This study is limited to one institutional context, namely UPZ Untirta, and focuses on qualitative data. Further research is recommended to use quantitative or mixed methods to assess economic and social impacts more comprehensively, as well as to compare the effectiveness of UPZs at various universities.

Practical implications

The results of this study provide practical recommendations for zakat institutions and policymakers in designing education-based productive zakat programs that are integrated with a coaching system, digital reporting, and continuous monitoring to improve the transparency and sustainability of the program.

Social implications

This study confirms the strategic role of campus zakat institutions in promoting social inclusion, reducing educational disparities, and fostering the spiritual and intellectual potential of students. These results support the contribution of zakat to the achievement of Sustainable Development Goals (SDGs) point 4 (Quality Education) and point 10 (Reduced Inequalities).

Originality/value

This study provides an original contribution to the study of productive campus-based zakat management by combining governance analysis, educational effectiveness, and social empowerment. UPZ Untirta is highlighted as a representative model of the application of Islamic philanthropy in higher education that is capable of supporting sustainable human development based on sharia values.

Keywords: Productive Zakat, Zakat Governance, Educational Empowerment, UPZ Untirta, Sustainable Development

Beyond Relief: How Zakat–CSR Partnerships Build Resilient Water Safety Nets in Drought-Prone Communities.

2026-02-02T02:36:13+00:00

Access to clean water remains a critical challenge in drought-prone karst regions, where conventional social protection mechanisms often fail to address structural vulnerabilities. This study analyzes how zakat-CSR collaboration builds community-based water safety nets through a borewell program in Ngadipiro Lor hamlet, Gunungkidul District, Indonesia. Using a revelatory case study approach, it examines the mechanisms, impacts, and sustainability of the partnership between BAZNAS and PT Askrindo’s CSR in providing clean water infrastructure. Data were collected through in-depth interviews, field observations, and document analysis. Findings show that the program operates as transformative social protection by fulfilling the protective, preventive, promotive, and transformative functions of the TSP framework while strengthening community resilience across economic development, social capital, information and communication, and community competence. Seven sustainability factors were identified, including locally adapted technical design, affordable fees, accountable local institutions, ongoing mentorship, embedded social-religious values, multi-actor collaboration, and long-term community ownership. Overall, the study demonstrates that zakat-CSR partnerships can serve as effective transformative water safety nets that address immediate water shortages while building long-term resilience in drought-prone communities.