Indonesian Conference of Zakat - Proceedings

Generation Z'S Intention To Employ The Banking Services (M-Banking) To Pay Zakat Online

2025-04-15T02:05:03+00:00

The purpose of this study is to look at Indonesian Muslim Gen Z's desire to use banking services (m-banking) to pay zakat online. This study also describes the factors of Islamic Religiousity, Effort Expectancy, and Performance Expectancy for Indonesian Muslim Gen Z members who use banking services (m-banking) to pay zakat online. The measurement and structural models were assessed using the Partial Least Square Structural Equation Modeling (PLS-SEM) technique. After then, purposively selected respondents from all of Indonesia's main islands received online surveys. There were 101 responders in all. This study found that among Indonesian Muslim Gen Z, the performance Expectancy characteristics had an impact on the desire to pay zakat online using financial services (M-banking). However, there was no substantial evidence that Islamic religiosity or effort expectation were factors that influence people's decision to use banking services (m-banking) to pay zakat online. This study focuses on Generation Z so that outcomes from other generations can be compared. Furthermore, national rules may influence the findings of comparable studies, and future research may incorporate variables not included in this study. In order to sustain the trend and advancement of zakat instruments, policymakers, particularly zakat regulators and zakat institutions, can use the most recent data and variables examined as guidelines to innovate in terms of technology that can support the characteristics of zakat donors, particularly those from Muslim Gen Z.

Implementation Of Digital Fundraising In Zakat Management MaqāṣId Al-Syarī'Ah Perspective

2025-04-15T02:13:44+00:00

This research discusses the Implementation of Digital Fundraising in Zakat Management from a Maqāṣid al-syarī’ah Perspective. There are three main problems in this research, namely: first, the implementation of zakat management. Second, the application of digital fundraising in zakat management. Third, the maqāṣid al-syarī’ah perspective on digital fundraising in zakat management. This research is field research (field research) with qualitative research and this problem is seen using a normative juridical approach, a normative theological approach, and a maqāṣid al-syarī’ah approach. Location The research objective is to understand, analyze and optimize digital fundraising in zakat management by ensuring that changes in individual attitudes, values and motivation are in accordance with the principles of maqāṣid al-syarī’ah. This research was conducted at the Office of the National Zakat Agency (BAZNAS) Bone Regency, South Sulawesi Province.

Based on the research results, it shows that the implementation of zakat management in BAZNAS Bone Regency follows Law No. 23 of 2011, PERBAZNAS, and Islamic law. The zakat management implementation system carries out planning, zakat collection, zakat distribution, zakat reporting and improving human resources. The implementation of digital fundraising in zakat management was implemented in 2018. The digital fundraising platforms used are internal platforms and external platforms. Digital zakat collection includes professional zakat from the TNI, POLRI and entrepreneurs. Obstacles include internet network problems and lack of socialization. The challenge is, improving human resources and increasing muzākki 's trust. The development of digital fundraising has not been optimal, but it has helped the implementation of zakat management. Maqāṣid al-syarī’ah's perspective on digital fundraising in zakat management at BAZNAS Bone Regency helps simplify the zakat collection process. And supports the realization of maqāṣid al-syarī’ah which provides convenience by ensuring that digital zakat is used for da'wah, education, transparency and digital security. The implications are optimizing social networks, optimizing the presentation of content on social networks on a scheduled basis, increasing collaboration with e-commerce and institutions that have the potential to pay zakat via digital, and forming a Zakat Collection Unit (UPZ) for each village or agency.

Keywords: Digital fundraising, Zakat management and Maqāṣid al-syarī’ah.

The Effectiveness of Zakat Assistance Program in Improving Humanity in Palestine: Implementation and Impact of Humanitarian Programs

2025-04-15T02:12:39+00:00

In the humanitarian context that continues to develop in Palestine, zakat assistance has become essential in fulfilling the basic needs of people affected by the conflict. This research aims to provide an in-depth understanding of the effectiveness of the Zakat aid program in improving humanity in Palestine with a focus on the implementation and impact of humanitarian programs. Through a library research approach, this research analyzes the implementation mechanism, distribution, and impact of the humanitarian zakat program implemented in several areas in Palestine. This research aims to review the effectiveness of the Zakat aid program in improving humanity in Palestine with a focus on its implementation and impact. The research results show that the Zakat assistance program has positively contributed to meeting the Palestinian people's food, health, and education needs. In addition, this program also has a significant social and psychological impact, strengthening the sense of solidarity and hope in the affected communities. Nevertheless, challenges in implementation, coordination, and adaptability remain obstacles that need to be overcome to increase the effectiveness of zakat aid programs in the future. This research emphasizes the importance of strengthening cooperation between zakat institutions, stakeholders, and international organizations in supporting humanitarian efforts in Palestine.

The Role Of Zakat In Social Welfare And Community Development: A Literature Review On The Contribution Of Islamic Education

2025-06-10T02:45:34+00:00

Zakat as one of the main pillars in the Islamic economic system has a crucial role in promoting social welfare and community development. This study aims to explore and analyze the role of zakat in improving social welfare and community development by highlighting the contribution of Islamic education in optimizing the function of zakat. Through a systematic literature review approach, this study examines various studies and related literature that link zakat with positive effects on society, as well as how Islamic education shapes the understanding and implementation of zakat effectively. The findings of this review indicate that Islamic education plays a significant role in increasing awareness and understanding of the obligation of zakat, as well as in directing the community to utilize zakat as a tool to overcome social and economic inequality. Islamic education not only helps in internalizing the values of zakat, but also in developing effective strategies for zakat management that impacts wider social welfare. The results of this study recommend increasing the integration between Islamic education and zakat programs, as well as developing supportive policies to maximize the impact of zakat in community development. This study provides valuable insights for policy makers, zakat institutions, and academics in designing better strategies to optimize the role of zakat in achieving sustainable social welfare goals.

The Impact of Zakat, Performance and Size of Zakat Management Organizations as Moderating Variables on the Unemployment Rate in Indonesia

2025-04-15T02:56:41+00:00

The economic recession that occurred during the covid pandemic has resulted in the burden on the business world becoming higher and the unemployment rate is increasing. The challenge of BAZNAS /LAZ as a zakat management organization is how to optimize collection in the midst of the increasing burden faced by the business world and optimize utilization to be effective and on target. This research aims to examine the influence of zakat funds. infak and alms (ZIS) and the performance of zakat management organizations (OPZ) as well as the size of the organization as a moderating variable on the unemployment rate in Indonesia. The performance of OPZ is proximated by the national zakat index (IZN) and the size of the organization is proximated by the large number of organizations. This study uses secondary data from all provinces in Indonesia. The data analysis technique uses moderating regression analysis (MRA) to find out whether the moderating variable strengthens or weakens the relationship between performance and quantity.

Evaluation of the Efficiency and Productivity of Zakat Institutions in Poverty Alleviation: An Indonesia-Malaysia Study

2025-04-15T03:05:46+00:00

This study aims to evaluate the efficiency and productivity levels of zakat institutions in Indonesia and Malaysia. The Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI) methods are employed to assess efficiency and productivity over the research period from 2017 to 2023. The sample includes 10 zakat institutions from Indonesia and 4 zakat institutions from Malaysia. The study utilizes secondary data obtained from the financial reports of the respective zakat institutions. The input variables considered are operational costs, employee expenses, and total assets, while the output variables are zakat receipt and zakat disbursement.The findings indicate that the efficiency levels of zakat institutions fluctuated throughout the study period. Notably, Malaysian zakat institutions exhibited higher efficiency levels compared to their Indonesian counterparts. However, in terms of productivity, Indonesian zakat institutions outperformed those in Malaysia. Additionally, the Covid-19 pandemic significantly impacted the productivity and efficiency of these institutions. The analysis further reveals that zakat disbursement and zakat receipt are identified as the primary source of inefficiency. This study provides recommendations for regulators, zakat managers, and researchers to explore further strategies to enhance the efficiency and productivity of zakat collection institutions.

East Java Baznas Management In Increasing The Effectiveness Of Zakat Management Through Zakat Digitalization

2025-04-15T03:11:04+00:00

This research discusses the management of zakat digitalization at BAZNAS East Java, which has successfully implemented four management functions: planning, organizing, implementing and monitoring. The planning function includes strategies in payments, campaigns, services and zakat content, while organizing is seen in collaboration with central BAZNAS, between fields, as well as involving internship students. Implementation is carried out through digitalization of payments, campaigns and zakat services, while supervision is carried out through data analysis on social media platforms such as Instagram. Using a case study approach and qualitative methods involving observation, interviews and documentation, this research shows that digitalization of zakat is able to significantly improve zakat management and increase the effectiveness of BAZNAS East Java in meeting zakat collection targets. The digitalization of zakat at BAZNAS East Java has proven to be effective, marked by an increase in annual zakat collection of IDR 13 billion. Digital technology allows increased efficiency in zakat collection and dissemination of information to the public. The main obstacle faced is that there is no special division that handles zakat digitization. As a solution, this research recommends the formation of a special division to focus on developing and managing the digitalization of zakat to make it more optimal.

The Role of Islamic Social Finance on Promoting Inclusive Recovery Amid Crises: A Systematic Literature Review

2025-04-21T05:56:34+00:00

This research investigates how Islamic Social Finance (ISF) helps encourage inclusive recovery in different types of crises such as health, financial and economic, political, social, climate, educational, aging population, hunger, and confidence crises. Employing the PRISMA method for systematic literature review (SLR), this study investigates how ISF tools like zakat, infaq, sadaqah, waqf, and Qardul Hasan contribute to reducing socio-economic disparities and building resilience. A grand total of 57 articles were carefully chosen from the Scopus and Web of Science (WoS) databases through a systematic process that included identification, screening, eligibility, and quality appraisal stages. The results show that ISF has made important contributions by decreasing poverty, assisting vulnerable groups, improving healthcare systems, empowering small businesses, and funding essential social initiatives in times of crisis. Additionally, this research accentuates the distinctive historical application of zakat money for funding jihad battles and redeeming captives of war, revealing ISF's capability to tackle various obstacles throughout history. These results highlight the crucial importance of ISF in upholding societal stability and facilitating economic recovery in times of crisis. This study enhances our comprehension of the effective use of ISF in aiding communities during emergencies, providing valuable knowledge for policymakers and Islamic practitioners.

Determinants Of Intention To Use The Crowdfunding Platform In Paying Zakat, Infak And Shadaqah (Zis) Unified Theory Of Acceptance And Use Of Technology 3 (Utaut3)

2025-04-15T03:29:05+00:00

Abstract: The development of the digital industry continues to grow rapidly, and the crowdfunding platform as an alternative way of making zakat, infaq, and alms (ZIS) payments is a bridge of goodness and a means of mutual cooperation for the people of Indonesia. This study aims to identify the determinants of intention to use a crowdfunding platform to pay zakat, infaq, and alms (ZIS) in Indonesia. Using the theory of Unified Theory of Acceptance and Use of Technology 3 (UTAUT3), There are 8 dependent variables: performance expectation (PE), Effort expectation (EE), Social Influence (SI), Facilitating Condition (FC), Hedonic Motivation (HM), Price Value (PV), Habit (H), Personal Innovativeness (PI), and 2 independent variables: behavioral intention (BI) and Use Behavior (UB). Data analysis was performed using a structural equation model, partial least squares (SEM-PLS). The data used is quantitative primary data. Data were obtained from 265 respondents by distributing questionnaires using a Likert scale with five answer choices. The data were analyzed with the help of the SmartPLS 3 application. There were two relationships tested, namely the measurement relationship and the structural relationship. The results of the analysis show that six hypotheses have an effect, and six hypotheses have an effect on the intention to use the crowdfunding platform to pay zakat, infak, and shadaqah (ZIS).

Designing An Integrated Zakat And Waqf To Empowering Fishery Sector

2025-04-15T03:29:51+00:00

Accessing funding from traditional financial institutions is often challenging for traditional fishermen in Indonesia, despite the country being a significant hub for fishery commodities. Therefore, an alternative funding scheme for fishermen is necessary, apart from relying solely on conventional financial institutions. This study's objective is to propose an integrated and innovative model for the fishery commodity sector, involving the National Zakat Agency (BAZNAS), and to address the associated risks. The author utilized a conceptual approach and conducted a thorough literature review by examining high-quality articles. To validate the literature analysis, qualitative research was employed to support the research objectives. The suggested model is Integrated waqf and zakat, which involves intermediary agents responsible for technical field functions. This scheme combines various Islamic social funds for ta'awun or long-term purposes. Furthermore, this paper aims to foster innovation and inclusivity of social financial products through the collaborative efforts of sharia parties in the fishery commodity ecosystem.

Keywords: Integrated Financing Model, Fishery Commodity Sector, Zakat, and Waqf

Contribution Of Educational Scholarships Facilitated By Ziswaf Institution To Enhancing Human Capital: Case Study Of Etos Scholarship Awardees In South Kalimantan

2025-04-15T03:33:29+00:00

Introduction: The quality of human resources significantly influences economic development, creating a reciprocal relationship. In South Kalimantan, a priority region supporting Indonesia’s new capital city (IKN), understanding the role of education programs like the ETOS Scholarship in enhancing human capital is crucial. Problem Formulation: This research wants to explore how the ETOS Scholarship improves human resource quality, encompassing Islamic values and social relationships in South Kalimantan. Method: This study employs a qualitative case study approach, utilizing in-depth interview and thematic analysis to explore the ETOS Scholarship’s impact on awardee human resource quality. Result: The ETOS Scholarship enhances awardees’ human resource quality by integrating material support with programs emphasizing integrity, professionalism, and transformation, fostering character development and competencies for future societal contributions. Conclusion: The ETOS Scholarship significantly enhances awardees’ human resource quality, improves economic well-being, and empowers future leaders, serving as a strategic tool for Muslim community development and fostering societal contributions through holistic education and character-building initiatives.

Keywords: educational scholarship, ZISWAF allocation, human resource quality, Islamic values

Does Zakat Improve Welfare in Indonesia?

2025-04-15T03:39:44+00:00

This study aims to analyze the effect of zakat distribution in five priority sectors of BAZNAS consisting of humanity, education, economy, health, and religion on the Islamic Human Development Index (IHDI), which includes Non-Material Welfare (NMW) and Material Welfare in Indonesia. This study uses zakat distribution and IHDI values during the period 2019–2023, using Ordinary Least Square (OLS) regression through EViews 12 software. The results of the analysis show that zakat distribution in the economic sector has a significant effect on MW. Meanwhile, zakat distribution in the health, humanity, education, and religion sectors does not have a significant effect on NMW due to less than optimal program implementation, lack of holistic program integration, and a focus that is more theoretical than practical empowerment. Meanwhile, economic programs increase MW through productive economic empowerment. This study emphasizes the importance of a comprehensive zakat program with a preventive education approach, long-term empowerment, and cross-sector collaboration to maximize the contribution of zakat to NMW and MW so that it can improve welfare in Indonesia.

Keywords: Zakat Distribution, Baznas Priority Sector, Material Welfare, Non Material Welfare, IHDI

Exploration of Zakat as a Supportive Instrument for Water Distribution Access: an Implementation Analysis in Indonesia

2025-04-21T08:04:01+00:00

Water is a vital human need, the most important health initiative in the world, and one of the key factors in urban-rural socio-economic development. This research aims to analyze whether zakat collection has the potential to support the achievement of the Sustainable Development Goals (SDGs) regarding household distribution and access to basic services across 34 provinces in the years 2019-2023. We use simple regression to analyze the strength of the relationship, predict values, identify patterns, and calculate coefficients using the EViews 12 tool. Zakat collection has a significant impact on providing household access to drinking water, access to household sources of drinking water from pumps, and access to household sources of drinking water from both protected and unprotected springs. Meanwhile, zakat collection does not have a significant impact on household access to piped drinking water. The implications of this research for achieving equitable zakat distribution suggest that the government, along with stakeholders in each province, needs to build social safety net mechanisms through collaboration with government institutions in the social sector.

Evolving Zakat: A Systematic Review of Financial Technology’s Impact

2025-04-15T03:52:16+00:00

This study conducts a systematic literature review (SLR) on the intersection of zakat and financial technology (fintech), mapping the evolution of research and identifying key trends in the field. By utilizing bibliometric analysis, the study explores the development of zakat and fintech research over time, highlights major contributions to the literature, and examines the collaborative relationships between researchers and institutions. A total of 133 relevant articles were analyzed using VOSviewer to perform co-occurrence and citation analyses. The results show that the integration of zakat and fintech is largely interdisciplinary, with dominant themes in business, finance, computer science, and accounting. Emerging keywords such as financial systems, accountability, and engineering management indicate a growing interest in the operational and ethical dimensions of fintech in zakat management. The citation analysis further reveals influential authors and documents shaping current discussions, though limited connectivity between research groups suggests the need for greater collaboration. This review provides a comprehensive overview of the zakat-fintech literature, offering insights for future research directions, particularly in enhancing collaboration and thematic integration to address the socio-economic challenges in the Islamic financial ecosystem. The study also underscores the potential of fintech in advancing zakat's role in poverty alleviation and financial inclusion, contributing to the broader goals of sustainable development.

The Relationship Between Zakat and Poverty: A Comparative Study of Zakat and Poverty in Indonesia and Malaysia

2025-04-15T03:55:38+00:00

This article discusses the relationship between zakat and poverty, and compares the development of zakat in Indonesia and Malaysia. Zakat, as an obligation for every Muslim who has assets that have reached the nishab, has an important role in reducing poverty and improving community welfare. Through effective zakat management, zakat funds can be used to fulfill the basic needs of the poor, such as food, education, and health, as well as for community economic empowerment. This research also shows that poverty is a complex condition that requires serious attention from the government and society. In this context, zakat functions as a wealth redistribution instrument that can help overcome structural poverty. In addition, a comparison between the zakat management system in Indonesia and Malaysia reveals that Malaysia has a more effective and mandatory regulation, which has an impact on increasing public awareness in paying zakat. The results of this study are expected to provide insights for better and effective zakat management, as well as a significant contribution in poverty alleviation efforts in both countries.

Keywords: zakat, poverty, Indonesia, Malaysia

The Legacy of Umar bin Abdul Aziz in Indonesia’s Zakat Law

2025-04-15T04:00:23+00:00

This study aims to analyze Umar bin Abdul Aziz's zakat policies and compare them with zakat regulations in Indonesia. Adopting a qualitative approach through a literature review, the study examines key literature, including Ash-Shalaby's Umar bin Abdul Aziz: Ma'ālim at-Tajdīd wa al-Iṣlāḥ ar-Rāshidī 'alā Minhāj an-Nubuwwah and Indonesian zakat regulations. The findings reveal congruent values between classical and modern zakat policies, along with challenges in technology application and zakat education in Indonesia. Practically, the study underscores the importance of optimizing technology to support transparency and accountability. This research offers contributions to improving zakat regulations in Indonesia.

A Comparative Analysis of MUI Fatwa No. 65 of 2022 on Zakat Fitrah: A Fiqhi Perspective

2025-04-15T04:03:44+00:00

The Indonesian Ulema Council (MUI) functions as a religious authority responsible for guiding, nurturing, and fostering the Indonesian Muslim community through the issuance of fatwas related to various religious and social issues. MUI Fatwa Number 65 of 2022 addresses the legality of using money as a means of paying zakat fitrah, in addition to the traditional staples of food. This fatwa was issued to clarify the legal aspects surrounding the payment of zakat fitrah with currency. This study seeks to explore how MUI Fatwa Number 65 of 2022 aligns with the fiqh provisions across the four major Islamic schools of thought. Utilizing a descriptive-comparative method combined with a qualitative approach, this research analyzes the fatwa in the context of existing fiqh literature. By conducting library research, various relevant sources are reviewed to support this investigation. The findings indicate that the MUI fatwa permitting the payment of zakat fitrah in monetary form aligns with the Hanafi school’s opinion. However, it adopts the conversion measure that is standardized according to the Shafi'i school. This legal derivation is grounded in the principle of al-akhdzu aw al-ikhtiyar bil-aisar al-madzahib, which advocates for selecting the most lenient opinion among the various schools of thought, thus promoting public welfare.

Application of Blockchain and Smart Contracts in Zakat Management: Perspective of SWOT Analysis and Islamic Law

2025-04-15T04:10:05+00:00

Zakat has great potential in improving the welfare of Indonesian society. Despite the huge potential of zakat in Indonesia, the reality is that the amount of zakat collected is still far from the potential, with the lack of transparency and digitalisation in zakat management as the main causes. This research aims to describe the application of blockchain technology and smart contracts as a solution to improve efficiency and accountability in zakat management seen from SWOT analysis and Islamic law. The research method used in this research uses a library research approach by reviewing and/or exploring several articles, books, and documents as well as other sources of data and/or information deemed relevant to the study. The results show that from the SWOT analysis, blockchain technology is a decentralised technology that offers transparency in recording zakat transactions that are secure and cannot be changed, while smart contracts can automate the distribution of zakat according to set criteria, without the need for a third party. This technology can accelerate the distribution of zakat and reduce the operational costs of zakat institutions, as well as increase public trust. However, the application of this technology requires adequate infrastructure and supporting regulations, as well as a better understanding of the benefits of blockchain technology and smart contracts from the public. From the perspective of Islamic law, the use of this technology is acceptable as long as it is in accordance with the principles of maqasid sharia, which emphasise justice, transparency and security.

Keywords: Blockchain, Smart Contracts, Zakat Management, SWOT Analysis, Islamic Law

JEL Classification: O2, O3

Waqf, ZIS and CSR through Triple Helix Partnerships: Insights from Rumah Sehat Baznas Yogyakarta for Hospital Management

2025-04-15T04:13:26+00:00

The financing of hospital in Indonesia is facing challenges that require reforms to esnsure sustainability. Purpose-This study aims to analyse the collaboration of Waqf, Zakat, Infaq, Sadaqah (ZIS), and Corporate Social Responsibility (CSR) in managing Rumah Sehat Baznas (RSB) Yogyakarta. It also investigates how the Triple Helix concept, involving the Waqf Board of the Indonesia Islamic University Foundation (YBW-UII), Baznas, and Metro TV supports the operation of free health services in RSB for the poor. Methods-The research includes qualitative approaches such as library research, interviews, autoethnography, and document studies. In this study, content analysis was used to examine the concept of Triple Helix by YBW-UII, Baznas and Metro TV in the provision of waqf, ZIS and CSR in RSB. Results-The study found that RSB Yogyakarta successfully applies the Triple Helix concept, with YBW-UII donating waqf land and health research, Baznas providing operational support through ZIS funds, and Metro TV contributing CSR funds for building construction. This collaboration creates a funding ecosystem that enables RSB to provide free health services. Conclusion - The success of RSB Yogyakarta demonstrates that a religious and ethical value-based approach can offer innovative solutions to public health challenges. The collaboration between YBW-UII, Baznas, and Metro TV managing RSB Yogyakarta serves as a practical example of the Triple Helix partnership concept, emphasizing collaboration between academia, industry, and government to drive sustainable social innovation This model has the potential to be applied in other health facilities in Indonesia.

Keywords: Waqf, ZIS, CSR, Triple Helix, Sustainable Health.

Measuring Work Spirit and Job Satisfaction of an Up To 20 Years Amil Zakat Using IKIGAI Approach. Case Study : Yayasan Dana Sosial Al-Falah (YDSF)

2025-04-15T04:19:13+00:00

This research aims to examine the performance and dedication of Amil Zakat in the context of social fund management in Indonesia, using the IKIGAI concept as an analytical framework. Yayasan Dana Sosial Al-Falah (YDSF), one of Indonesia's oldest and most trusted Amil Zakat Institutions (LAZ), is the focus of this case study. This research uses a qualitative approach, with an interview method to explore the motivation, work spirit, and performance of Amil Zakat in YDSF within the framework of IKIGAI. The results showed that Amil Zakat in YDSF has a strong motivation based on spiritual values and professionalism, which are based on the principles of IKIGAI. The Amil not only considers their work as a profession that brings blessings (profession) but also as a mission that has a positive impact on society (mission) while providing personal satisfaction (passion). The balance between these elements is proven to contribute to strengthening the intrinsic motivation and dedication of Amil in carrying out their work. Therefore, the implementation of IKIGAI can be considered as a strategic approach in human resource development in Amil Zakat Institutions, to ensure more transparent, accountable, and impactful zakat management.

The Role of Zakat in Improving Community Sustainable Livelihoods in Desa Berdaya Gumelem Kulon

2025-04-15T04:29:03+00:00

Rural communities in general are communities that use natural resources in the agricultural sector, but in utilizing these resources each individual or household must do different things, because they have different livelihood strategies. The aim of this research is to analyze and describe aspects of the strength of sustainable livelihoods possessed by the community in Berdaya Gumelem Kulon Village. This research is descriptive research using a quantitative approach. The sample of respondents in this research was 30 respondents, selected based on simple random sampling techniques. Data collection techniques were carried out by distributing questionnaires and interviews. Meanwhile, data analysis used scoring and descriptive analysis. The results of this research show that the level of sustainable livelihood of the community in Berdaya Gumelem Kulon Village is classified as moderately sustainable with a score of 3.18. Of the five sustainable livelihood assets, physical assets have the highest score, namely 3.70 in the high sustainability category, followed by natural resource assets with a score of 3.69 in the high sustainability category, then social assets with a score of 3.51 in the medium sustainability category, then human assets with a score of 2.61 in the medium sustainability category, finally financial assets with a score of 2.37 in the medium sustainability category. Based on research findings, further efforts are needed to strengthen the five sustainable livelihood assets including financial, human and social assets so that the lives of the people in Berdaya Gumelem Kulon Village are more prosperous and protected from poverty and vulnerability

Zakat As An Instrument For Social Security System: Justification And Framework

2025-04-15T04:35:48+00:00

Social security system aims to protect the poor and weak from the adverse socio-economic changes in the quality of living standards. Social security is oriented to the principle of social welfare as a social mechanism that provides protection for the rights of citizens to live and welfare for all levels of society. In Islamic economic system, zakat has the potential to be used as an instrument to build a social security system that would function as a buffer to prevent the decline in the level of community welfare or to help people survive and not to fall further due to problems such as unemployment, sickness, family break up, and others. However, discussion on how zakat could be functioned and operationalized as an instrument for social security system is limited. This article attepts to offer justification for zakat as an instrument that can be used to build an integrated, long-term (sustainable) social security system and has major implications for improving the welfare of society in three fundamental dimensions of life, namely education, health and standar of living. Zakat funds can be used for direct financing and payments in the fields of health, education and improving living standards or as premium payments to insurance institutions that provide social security services as an effort to anticipate and reduce risks experienced by the community. This zakat-based social security system can be administered independently by the civil society for their collective wellbeing.

The Integration of Zakat and Tax to Improve Food Security in Indonesia

2025-04-15T07:32:22+00:00

Zakat, as a religious obligation in Islam, has the potential to play a significant role in addressing food insecurity in Indonesia. This paper examines the integration of zakat and tax systems as a strategy to improve food security. The research employs a qualitative approach by using literature review from various scientific researches about zakat and tax management, also by drawing on comparative case studies from Malaysia, Saudi Arabia, and Brunei Darussalam, which have integrated zakat and tax systems to varying degrees. The paper proposes several policy recommendations for Indonesia, including optimizing the types of wealth subject to zakat, improving the transparency and governance of zakat institutions, integrating zakat and tax administration, increasing public awareness and education, strategically distributing zakat funds, utilizing technology, and strengthening coordination between zakat and social welfare agencies. By effectively leveraging zakat as a mechanism for wealth redistribution and social security, Indonesia can make significant strides in achieving food security for Indonesian citizens.

Contribution of Zakat in Fiscal System to Sustainable Development Goals Based on Maqashid Sharia Codification

2025-04-15T07:38:17+00:00

This study explores the contribution of zakat as a fiscal instrument in supporting the achievement of Sustainable Development Goals (SDGs) in Indonesia. Using quantitative approach and secondary data analysis, this study measures the effect of zakat on three SDGs indicators: poverty alleviation (SDG 1), quality education (SDG 4), and access to clean water and proper sanitation (SDG 6). The regression analysis results show that zakat has a significant influence on poverty reduction with a coefficient of determination of 91.6%, as well as a very significant contribution to increasing access to clean water and proper sanitation with a coefficient of determination of 97.6%. However, the effect of zakat on quality education is still low and not statistically significant. This study highlights the potential of zakat to fill the gap in conventional fiscal policy, especially in developing countries with limited tax revenue. Zakat can serve as an effective wealth redistribution tool, strengthen economic stability, and improve social welfare. However, the integration of zakat in the fiscal system faces challenges such as low public literacy, lack of accountability of management institutions, and the need to harmonize zakat regulations with formal fiscal policies.

The results of this study indicate that optimal, transparent, and integrated zakat management with fiscal policy can support sustainable development efforts, reduce social inequality, and encourage inclusive economic growth. Therefore, system and institutional reform of zakat management is needed to maximize its potential as an integral part of national development strategy.

Keywords: Zakat, Sustainable Development Goals, Fiscal Policy, Wealth Redistribution, Sustainable Development.

Analysis Of Cryptocurrency As An Obligatory Zakat Object

2025-04-15T07:46:40+00:00

ABSTRACT
Since the emergence of Bitcoin as a Cryptocurrency in 2009, Cryptocurrency development is
growing rapidly. Various new Cryptocurrencies appear. Muslim communities collect it both as
currency and as digital assets. This phenomenon is attractive to research. Whether learning
something new is worthy of being included as an object of zakat is necessary. This research
explores the application of zakat in the context of Cryptocurrency. Following the rapid changes
in the modern economy and the development of blockchain technology. Using the literature
study method, this research examines the feasibility of Cryptocurrency as an object of zakat
and what nishab is. Also discussed are various views of Muslim scholars regarding the
opportunities for applying zakat to Cryptocurrencies. As well as analyze emerging legal and
economic challenges.
Keywords: Cryptocurrency, Zakat, Expansion of Zakat Objects, Nishab

Implementation Of The Zakat Village Index As A Tool For Measuring Equitable Distribution To Improve Community Welfare ( Case Study Of Zakat Fund Distribution In Sungai Rasau Village, Pamulutan District, Ogan Ilir Regency, South Sumatra Province )

2025-04-15T04:42:01+00:00

The Poverty in Indonesia is a multifaceted issue characterized by high unemployment and significant income inequality. A large portion of the population lives in poverty while a small elite holds substantial wealth. This disparity necessitates urgent strategies for wealth redistribution and employment enhancement. Poverty affects various dimensions of life, intertwining economic and political aspects. Economically, low income prevents families from meeting basic needs, leading to unequal access to healthcare and education. Politically, the poor often lack influence over policies that affect their lives. To combat these issues, comprehensive approaches addressing both economic and political root causes are essential. In 2022, the National Zakat Amil Agency (BAZNAS) reported a zakat potential of IDR 327.6 trillion, indicating significant untapped resources for community empowerment. Zakat, a form of charitable giving, aims to reduce economic inequality and promote sustainable growth. Studies demonstrate that zakat and waqf can substantially improve community welfare and productivity, highlighting their importance in Indonesia's economic framework. This research evaluates the effectiveness of zakat in poverty alleviation and social justice through a case study of Sungai Rasau Village. By utilizing the Village Zakat Index (IDZ), this study aims to assess the village's needs and determine its eligibility for zakat assistance. The findings aim to inform targeted zakat distribution and enhance community empowerment initiatives, ultimately striving for a more equitable and prosperous society..

Analyzing the contribution of ZAKAT to the achievement of Sustainable Development Goals (SDGs)

2025-04-15T04:46:52+00:00

Zakat as a social financial instrument in Islam, has a major role in supporting the achievement of Sustainable Development Goals (SDGs). This study aims to analyze the contribution of zakat to the achievement of several SDGs goals, especially those related to poverty reduction, education improvement, improvement of Health Services, and reduction of social inequality. By studying the practices of collecting and distributing zakat in different countries, the study identifies how zakat can contribute to improving the welfare of the poor, expanding access to basic services and empowering marginal groups. A qualitative approach was used in this study, by collecting data from various case studies and related literature sources. The results revealed that although zakat faces a number of challenges in its management and distribution, the potential for zakat to have a positive impact on the achievement of the SDGs, especially in reducing extreme poverty and social inequality, is very large. Therefore, innovation is needed in the zakat management system so that its impact is maximized in supporting the achievement of Sustainable Development Goals, both at the global and local levels.

Keywords: Zakat, productive zakat, SDGs

Volunteer Role Of Rumah Relawan Muda Towards The Amil Zakat Institution Program Rumah Amal Salman

2025-04-15T04:53:15+00:00

This study aims to analyze the role of Rumah Relawan Muda (RRM) volunteers in supporting the utilization program of Lembaga Amil Zakat Rumah Amal Salman. The importance of this research is to add insight into the role of “Rumah Relawan Muda” volunteers and contribute to maximizing the potential of volunteers in supporting social programs. A mixed method approach was used, with quantitative data from 96 respondents, the sample consisted of 46 volunteers, 3 organization staff, and 47 beneficiaries and qualitative interviews to gain in-depth insights. The results showed that program organizational quality variables had the most significant influence on perceived program impact, followed by communication effectiveness, while volunteer contributions and organizational support systems had less influence. These findings confirm the importance of good internal management to support program sustainability. This study recommends improving internal communication, optimizing organizational support, as well as developing volunteer programs to attract more participation from the younger generation.

Zakat as Moral Obligation: A Theological and Philosophical

2025-04-15T04:57:15+00:00

This article examines zakat as a moral obligation in Islamic theological and philosophical perspectives. Through a qualitative research method with a literature study approach, this study analyzes the theological basis of zakat in the Qur'an and Hadith, and explores its philosophical dimensions as an instrument of social justice and economic development. The study also discusses the ethical implications of zakat in the contemporary context and the challenges of its implementation in the modern era. The results show that zakat has a strong theological foundation as a religious obligation and has a deep philosophical justification as a wealth redistribution mechanism. Zakat not only functions as a ritual act of worship, but also as a system of social ethics aimed at creating collective welfare. This research contributes to a more comprehensive understanding of zakat as a moral obligation that is relevant in the contemporary global context.

Keywords: Zakat, Moral Obligation, Theology and Philosophy

Impact Analysis of Zakat Empowerment Program Using SROI (Case Study of BESMA IZI)

2025-04-15T07:31:39+00:00

As one of the programs formed and funded by LAZNAS IZI, the BESMA IZI Program requires evidence that an impact has occurred, besides that the BESMA IZI Program also requires an exact number regarding the magnitude of the impact that has occurred on the program to be taken into consideration whether the BESMA IZI Program is feasible to be continued or simply analyzed to improve the program in the future. This study aims to determine what impacts arise from the BESMA IZI program and calculate the social, economic, and environmental impacts resulting from the BESMA IZI program using the Social Return On Investment (SROI) measurement method. The results of this study found that the impact that emerged from the BESMA IZI Program was the impact of increasing memorization/quality of reading the Quran, increasing worship activities, having life skills relevant to needs, diverting funds for other needs, increasing beneficiary income, increasing income from facilitators as well as increasing the income of residents. The magnitude of the impact of the BESMA IZI program is 1,92:1. In other words, every IDR 1 invested has generated IDR 1.92 impact both economically, socially, and environmentally. This means that the BESMA IZI program has been able to provide benefits 92 times greater than the input value invested. The smallest impact felt by stakeholders is social and has no environmental impact, so if LAZNAS IZI can increase activities that can increase social and environmental impacts.

CIBEST Model Analysis of ZIS Funds Empowerment Through Mandiri Entrepreneur Center Program

2025-04-15T07:44:16+00:00

This study examines the impact of the Mandiri Entrepreneur Center program on both the material and spiritual welfare of mustahik in Indonesia. In this country, 9.03% of the population lives below the poverty line. Zakat, Infaq, Sadaqah, and Wakaf (ZISWAF) are vital instruments in poverty alleviation, and LAZNAS Yatim Mandiri uses productive ZIS funds to assist mustahik in acquiring skills through the Mandiri Entrepreneur Center Program. The research uses a mixed-methods approach with 34 mustahik households as respondents. Paired sample t-tests and Wilcoxon tests are employed to evaluate changes in mustahik's material and spiritual scores after receiving ZIS (Zakat, Infaq, and Sadaqah) funds. The results show significant differences in both the material income and spiritual scores of mustahik after receiving ZIS funds. Statistical tests yielded p-values of 0.000 for both tests, leading to the rejection of the null hypotheses. This suggests that the program is successful in improving both the material and spiritual welfare of mustahik. Additionally, the study incorporates the CIBEST Model, which integrates material and spiritual dimensions to provide a comprehensive assessment of welfare improvements in mustahik households. The findings highlight the importance of ZIS funds as a tool for poverty alleviation and community empowerment, offering valuable insights for policy development aimed at addressing economic inequality in Indonesia. This research contributes to understanding how empowerment programs through education can foster broader poverty reduction within marginalized communities.

Analysis Of Stock Zakat In Companies Registered In Indonesia Stock Exchange Index Issi Year 2022

2025-04-15T08:51:24+00:00

The implementation of zakat for Muslims who have entered the nisab is an obligation of the fourth pillar of Islam that must be carried out by every Muslim. However, the obligation, especially stock zakat, has not been fully socialized properly. In the imposition of stock zakat, there is still much debate that stock zakat should not be carried out because shares according to the perception of some people contain many usury elements that are not in accordance with Muslim principles. For a novice Muslim investor, he still cannot calculate how much zakat must be paid in stock zakat in the form of money and in the form of shares. This research method uses a qualitative descriptive method with data sources using data in the form of
journals, books and other literature as well as financial reports of companies in 2022 that are listed as Sharia Shares on the Indonesia Stock Exchange (IDX) ISSI Index such as companies PT. Mustika Ratu Tbk, PT. Industri Jamu dan Farmasi Sido Muncul Tbk, PT. Mayora Indah Tbk, PT. Madom Tbk, and PT. Indofarma Tbk. In the analysis of the imposition of Stock Zakat, it is hoped that a Muslim Investor can estimate how much stock zakat can be distributed to the Zakat Amil Institution. The distribution results obtained from the imposition of zakat on shares are very helpful for mustahik who are in need in accordance with Islamic principles.

The Digital Innovation in Zakat Collection and Distribution: Opportunities and Challenges

2025-04-15T07:53:30+00:00

This article discusses the development of digital innovation in zakat collection and distribution, focusing on the opportunities and challenges that arise in the technological era. Using a descriptive method of analysis and an inductive approach, this study traces and analyzes various sources of literature, both classical and contemporary, to build a comprehensive understanding of this topic. The research process involves collecting data from a variety of sources, including classic fiqh zakat books, recent research on fintech in Islamic finance, journal articles on zakat digitalization, and reports of zakat management institutions. An inductive approach was used to identify patterns and themes emerging from the data, which were then analyzed to generate insights into the impact of digital innovations on zakat practices. The results of the analysis show that digital innovations, such as zakat crowdfunding platforms, mobile applications, and blockchain technology, have opened up new opportunities in improving the efficiency of zakat collection, expanding outreach, and increasing distribution transparency. However, the research also identifies significant challenges, including digital divide, data security and the need for regulatory adjustments to accommodate new forms of zakat management. The research concludes that although digital innovation offers transformative potential in zakat management, a balanced approach between technology adoption and preservation of sharia principles is required. The article also emphasizes the importance of inclusivity in the implementation of digital solutions to ensure that the benefits of innovation can be felt by all levels of society.

Architecture of Fundraising Transformation for Zakat Institutions: A Path to Unlock The Potential of Zakat Collection

2025-04-15T07:56:06+00:00

Indonesia has significant zakat potential, yet its realization remains low despite the growth of zakat collection institutions. Contributing factors include low zakat literacy and inclusion, economic challenges among zakat payers, and institutional fundraising limitations. This study aims to guide philanthropic institutions in transforming fundraising practices to enhance zakat collection. Using qualitative methods, data were analyzed through the 5 Whys framework and PPT framework principles. The findings highlight the need for transformation across three areas: human resources, infrastructure, and processes, each aligned with institutional roadmaps and values. This research provides a practical framework for improving fundraising effectiveness and zakat collection performance in Indonesia.

Transforming the Paradigma of Zakat: From Annual Obligation to a Sustainable Social Empowerment Tool

2025-04-21T04:27:13+00:00

Zakat has long been perceived as an annual religious obligation aimed at distributing wealth to eight eligible groups. However, this approach often results in short-term benefits, limiting zakat's potential as an economic empowerment tool. This article explores how a shift from a consumptive distribution model to a productive one can enable zakat to create sustainable social impact. Through programs like Zakat Community Development (ZCD), Dompet Dhuafa’s economic initiatives, and comprehensive strategies by institutions such as CIBEST, zakat can drive financial independence among beneficiaries (mustahik), eventually transforming them into contributors (muzakki). The role of BAZNAS in guiding and managing productive zakat is crucial for achieving this paradigm shift, emphasizing training, mentorship, and investment in productive activities. This study highlights the importance of strategic management and innovative distribution models to optimize zakat’s impact on economic growth and poverty alleviation, aligning with sustainable development goals.

The Impact Of Imam Muda Salman's Program On Mustahik: Forming Quranic, Inspirational, & Contemporary Character

2025-04-15T07:50:43+00:00

This research aims to determine the impact of the Imam Muda Salman program using the Zakat Utilization Index approach to be used as evaluation material for Rumah Amal Salman in developing the next period program. This research uses descriptive quantitative research with data collection methods through questionnaires. The results of the research using the Zakat Utilization Index show that the value of the Zakat Utilization Index in the Imam Muda Salman program is 0.67, which shows that the utilization of zakat is in the good enough category and is located in the strengthening phase. The highest indicator value is the da'wah indicator with a value of 0.74 and the lowest indicator value is the environmental indicator with a value of 0.58. While the social indicator gets a value of 0.69, the cultural indicator gets a value of 0.67 in the good enough category, the economic indicator gets a value of 0.68 in the good enough category. The interpretation of all indicators located in the good enough category shows that there is a significant impact felt by the scholarship recipients. Therefore, this impact can affect the formation of the character of the Qur'ani, inspirational, and contemporary Imam Muda Salman

Sadbor Phenomenon and Zakat's Motivational Impact An Exploration of Moral Considerations and Social Support

2025-04-15T07:53:17+00:00

Recently, jogets and social media have been used to express human emotions, particularly in the case of the viral Sadbor Phenomenon in Sukabumi, which has generated debate as a social phenomenon expressing daily facts and building a community through voluntary and immediate participation. Global experts, policymakers, and practitioners commonly explore the profound impact of zakat on poverty alleviation and welfare enhancement, which aligns with Islamic principles of earning halal (permissible) income. This raises questions regarding how zakat can be used to support those who might be negatively impacted by this trend and what role zakat organizations can play in raising awareness about the potential risks and benefits of participating in such trends. In this article using qualitative-descriptive research and the systematic search methodology comprises three primary stages: identification, filtering or reduction. This article focuses on exploring three points: Ethical Considerations, Community Support, and Awareness and Education. These findings highlight the significance of zakat in promoting economic stability and social equity. This will contribute to sustainable development and the amelioration of marginalized communities. Efficacious zakat initiatives must be in this domain, offering exemplars and demonstrating that participants will acquire valuable insights into the effective utilization of zakat.

The Relevance Of Ijtihad Abu Bakar Ash-Shiddiq To Law Number 23 Of 2011 About Zakat Management

2025-04-15T08:03:39+00:00

Abu Bakr Ash-Shiddiq calls out those who are apostates for not paying zakat. His ijtihad had the decisive effect of getting the Muslims to come back and give the Caliph their zakat. Ijtihad Abu Bakar Ash-Shiddiq is the main topic of this study, along with its relevance to Law No. 23 of 2011 on Zakat Management. Although Zakat Law Number 23 of 2011 has some shortcomings, such as overly regulating the administrative issues of amil zakat, the Indonesian government and ulama have been in line with the regulation and fatwa of zakat management in Indonesia to maximize the potential of zakat in Indonesia to help alleviate poverty. This library research uses qualitative methods to reach its conclusion. As a result, Ijtihad Abu Bakar is relevant to Indonesia's centralistic and authoritative zakat policy, particularly for state officials who meet Muzakki requirements.

The Impact of ZIS, Corruption, And Education on Income Inequality in Developing Countries: A Case Study of Indonesia

2025-04-15T08:13:07+00:00

This research aims to explain and find out how much influence ZIS (Zakat, Infaq and Sadaqah), corruption and education have on income inequality in Indonesia. This research uses a saturated sample, with data sourced from data from the National Zakat Amil Agency (BAZNAS), Transparency International, Central Statistics Agency (BPS) and World Bank. The research uses quantitative and time series data, the time series data contains years from 2011 to 2022, with Stata 15 as a data processing tool and multiple linear regression as our method. The findings of this research show that ZIS has a negative and significant effect on income inequality. The corruption variable has a negative and significant effect on income inequality. The education variable has a positive and insignificant effect. In the coefficient of determination test, the data obtained was 93.06% which could be explained by ZIS, corruption and education, while the remaining 6.94% could be explained by the influence of other variables not examined by the author. Furthermore, the research results show that ZIS and corruption jointly influence income inequality.

The Impact of Zakat, Infaq, and Sadaqah (ZIS) Fund Distribution by Dompet Dhuafa's Free Healthcare Program and Government Expenditures on the Human Development Index (HDI) in South Sumatra Through Average School Year

2025-04-15T08:02:09+00:00

Indonesia needs to improve its Human Development Index (HDI), including South Sumatra. In 2014-2019, government expenditure increased, raising hopes for improvements in the HDI. As an organization that receives and manages Zakat, Infaq, and Shadaqah (ZIS) funds, Dompet Dhuafa implements the Layanan Kesehatan Cuma-cuma (LKC/Free Healthcare Service) program, which has served thousands of patients in South Sumatra. Meanwhile, according to a publication by the Badan Pusat Statistik/BPS (2024), HDI has several dimensions measured through specific indicators. One of which is the Average Years of Schooling. This study aims to analyze the direct and indirect relationships between Government Expenditure and Layanan Kesehatan Cuma-cuma, on the HDI through the Average Years of Schooling. Using Eviews 9 software, based on the Sobel test, the values obtained for each variable are <1.96, so it can be interpreted that Average Years of Schooling is not a significant mediator for the independent variables on the dependent variable. Then, in the Path Analysis Test, in the F-test, each model has a p-value <0.05, so the independent variables simultaneously affect the dependent variable in each model. Meanwhile, in the Determination Coefficient Test, each model has an adjusted R-squared value of 0.95 and 0.94, so it strongly explains the variation in the dependent variable influenced by the independent variables. Government Expenditure (X1) and Layanan Kesehatan Cuma-cuma (X2 directly affects the HDI (Y) and also indirectly through Average School Years (M).

Keywords: Government Expenditures, Layanan Kesehatan Cuma-Cuma, Average School Year, HDI, Education

Fintech-Based Crowdfunding System for Zakat Collection: An Innovation in Social Funding in the Digital Era

2025-04-15T08:04:57+00:00

The application of financial technology (fintech) in zakat management offers innovative opportunities to enhance efficiency, transparency, and inclusivity in the collection and distribution of zakat. This article explores the potential of fintech-based crowdfunding systems in addressing the limitations of traditional methods, such as limited reach and lack of accountability. Through a research approach based on a literature review, the study provides an analysis of the concepts, benefits, and challenges of integrating this technology into zakat management. The study findings indicate that fintech platforms, such as blockchain and crowdfunding, can enhance public trust through real-time reporting and transaction transparency. These technologies also expand public access, including in remote areas, and facilitate the participation of the digitally literate younger generation in fulfilling the Pillars of Islam, such as paying zakat. Automation of administrative processes accelerates the distribution of zakat funds to beneficiaries. Challenges such as the need for robust regulations, data security, and public digital literacy remain barriers that must be addressed. A clear regulatory framework is essential to ensure compliance with Sharia principles and to prevent the misuse of technology. With appropriate support and development, fintech-based crowdfunding systems have the potential to revolutionize zakat management, increase fund collection, and make significant contributions to poverty alleviation and sustainable economic development.

Optimizing The Role Of Zakat In Reducing The Figures Poverty

2025-04-15T08:07:02+00:00

Poverty remains a significant issue in many countries, particularly in Indonesia. The zakat system, which involves collecting and distributing zakat funds, is expected to improve the economic well-being of the Muslim community, especially in addressing poverty. This can be achieved if zakat management is effectively optimized. With a well-structured and efficient distribution process, zakat can contribute to reducing poverty. This study employs a qualitative descriptive analysis, using literature review as its method, to explore how zakat helps prevent wealth accumulation among a few individuals by redistributing it through zakat institutions to those in need. Proper optimization of zakat's role can therefore serve as a powerful tool in alleviating poverty.

Keywords: Productive Zakat, Poverty, Zakat

Analysis of Digital Zakat Philanthropy Development Model: A Systematic Literature Review

2025-04-15T08:58:35+00:00

ABSTRACT

This study aims to identify effective models for the future implementation of digital zakat that can be recommended to zakat management organizations. The methodology employed is qualitative, utilizing a literature review approach. Data analysis is conducted using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) technique. The study utilizes secondary data obtained from the Publish or Perish software on the Google Scholar database. The findings indicate that there are 68 written works in the population, which were then filtered to yield 22 final articles that serve as the primary data sources for the research. From these 22 articles, all present models of digital zakat that can effectively contribute to community welfare, enhance the collection and management of zakat through digital platforms, and ensure transparency and accountability. The study identifies three future models for the implementation of digital zakat that can serve as key references for zakat organizations looking to transition to digital frameworks. These models are: (1) the development of digital zakat, (2) digital zakat platform models within financial institutions and zakat organizations, and (3) zakat models based on fintech and digital wallets. Despite Indonesia having the largest Muslim population in the world, the significant potential of zakat remains underutilized. The main challenges include a lack of awareness about zakat and low public trust in zakat institutions, leading many individuals to prefer direct zakat distribution. The digitization of zakat through digital platforms—such as those offered by zakat organizations, GoPay, DANA, OVO, and mobile banking—provides practical solutions that facilitate zakat payments and enhance public trust in zakat institutions.

Keywords : Digitalization of Zakat, Digital Zakat Model, PRISMA

The Reasons of Patient Choice on Baznas Healthcare Facilities for Diseases Treatment:

2025-04-15T08:16:09+00:00

Exploration of the phenomenon of zakat-based health services in Jakarta City in the UHC era, and this study aims to determine the factors patient choices regarding the use of health services at the BAZNAS Healthy House (RSB) in Jakarta City.

Qualitative study by collecting primary data by conducting in-depth interviews and observation and descriptive narrative analysis of secondary data at the BAZNAS Healthy House in Jakarta in October 2024. Informant criteria: new patients do not have BPJS Health, are domiciled outside Jakarta City; old patients, members, have BPJS Health, are domiciled in Jakarta City; new patients have BPJS Health, are domiciled outside Jakarta City; key informants are triangulation.

The results of the Descriptive Analysis found that the characteristics of patients treated in October 2024 mostly did not have BPJS Health. The results of qualitative data exploration found aspects of elements of patients choosing zakat-based health facilities related to access (waiting time/queue, health workers, facilities, and medicines obtained). Barriers to financing outside of health services, such as transportation costs and distance. Findings: Zakat fund-based health services can provide medicine or redeem prescriptions for medicines that are outside the scope of BPJS, help pay premiums in arrears, and provide services to those who have administrative problems with BPJS with the criteria of mustahik validated by zakat verifiers, so that it becomes a synergy that complements each other indirectly with government health services guaranteed by BPJS.

Optimizing Zakat Accounting Based on PSAK No. 109: A Case Study of Financial Reporting at BAZNAS Subang District for the Period 2021-2022

2025-04-15T08:29:29+00:00

The drastic decrease in the collection performance of ZIS-DSKL funds indicates a decline in public awareness to give zakat through the Zakat Management Organization (OPZ). Therefore, it is necessary to maintain accurate records that reveal the entire amount of funds collected and distributed. This research aims to understand the recording, measurement, and assessment of zakat and charity (infak/sedekah) by BAZNAS in Subang Regency. Additionally, it seeks to examine the management and allocation of ZIS funds received during the period from 2021 to 2022, as well as the financial report of amill zakat in Subang Regency based on PSAK No. 109. The research utilizes qualitative research methods, conducted at the National Zakat Agency (BAZNAS) of Subang Regency, with the research object being the financial reports of BAZNAS Subang Regency. Data analysis techniques involve data collection, data reduction, and presentation. The research findings indicate that the Zakat accounting practices prepared by BAZNAS Subang Regency comply with PSAK No. 109, with financial reporting recorded using Microsoft Excel and utilizing the Baznas Management Information System (SIMBA) for revenue and distribution.

Synergy of Zakat and Siri' na Pacce Values in Economic Empowerment of the Bugis Community

2025-04-15T08:23:32+00:00

This research aims to explore the synergy between zakat and Siri' na Pacce values in the economic empowerment of the Bugis community through a literature study method. Siri' na Pacce, as the cornerstone of Bugis cultural ethics, contains strong values of self-esteem (siri') and social solidarity (pacce), which have relevance in the context of zakat as an instrument of poverty alleviation.
This research uses a qualitative approach by analyzing various literature related to zakat, Bugis culture, and the concept of Siri' na Pacce from an economic, social, and religious perspective. The results of the study show that the synergy between zakat and Siri' na Pacce values can strengthen social cohesion and encourage economic independence of the community through the sharing and help-help mechanism regulated in Bugis culture. Zakat not only functions as a religious obligation, but also strengthens the values of togetherness in society, which plays an important role in efforts to empower the economy in a sustainable manner. Thus, the implementation of zakat that is integrated with the values of Siri' na Pacce has the potential to accelerate poverty alleviation in the Bugis community.

Keywords: zakat, Siri' na Pacce, economic empowerment, Bugis community, literature study

Effectiveness of the Implementation of Law Number 23 Year 2011 on Zakat Management (Study on Baznas RI's Strategy in Increasing Zakat)

2025-04-15T08:31:55+00:00

Law Number 23 the Year 2011 on Zakat Management is the main foundation for BAZNAS in carrying out its duties as the collection, distribution, and utilization of Zakat. Managing zakat certainly requires a strategy to increase the role of the community in allocating zakat through LAZ institutions, especially BAZNAS. The purpose of this research is to evaluate the implementation of Law Number 23 Year 2011 on Zakat Management. The methodology used in this research is applying the empirical Judicial approach and analyzing Lawrence M. Friedman's legal theory. The findings of this study reveal that Law Number 23 Year 2011 effectively increases the amount of zakat collection nationally. Nevertheless, zakat governance both BAZNAS and LAZ need to continue to innovate in collection strategies to encourage wider community participation. Some parts of the system are based on the legal concept of Lawrence M. Friedman's theory First, Legal Structure examines the implementation of Law Number 23 of 2011, Second, the Legal Substance that Law Number 23 of 2011 as the basis for the implementation of BAZNAS which is the national zakat management institution, Third, legal culture by looking at Law Number 23 of 2011 as an influence on the process of collecting zakat in the community with various promotional methods used by BAZNAS as BAZNAS's strategy in increasing zakat.

Blockchain for Zakat: Integration of Maqasid as-Shari'ah and Socio-Economic Functions in Indonesia

2025-04-15T08:39:04+00:00

Indonesia, the fourth most populous country in the world, has a vibrant religious, cultural and economic diversity. With 270 million people spread across more than 17,000 islands, Indonesia is one of the largest economies in Southeast Asia. Islam with one of its religious pillars, zakat, is an instrument that has enormous potential to improve social and economic welfare, however, the challenge of transparent and efficient zakat management is still a major issue in Indonesia. This article will propose the implementation of blockchain technology as a way out to improve transparency and accountability in zakat management, in line with the principles of Maqasid as-Shari'ah. The implementation of blockchain technology will ensure the targeted distribution and reduce the potential for misuse of funds as well as speed up the transaction process. This research will also examine how the social and economic impact of zakat through the integration of digital technology can strengthen social ties between muzakki and mustahik and encourage economic empowerment in poor communities. The results will show that by utilizing blockchain zakat will be more effective in achieving an Islamic socio-economic goal as well as advancing a more transparent and fair financial system. This research recommends the implementation of blockchain in zakat management to increase public trust and optimize zakat in Indonesia.

Historical Study of Zakat Management during the Khulafa Ar-Rasyidin Period: Early Model of Islamic Social Welfare

2025-04-15T08:57:39+00:00

Penelitian ini mengupas secara mendalam sejarah pengelolaan zakat pada masa Khulafaur Rasyidin. Dengan menggunakan metode penelitian kualitatif dan studi pustaka, penelitian ini mengungkap bagaimana zakat tidak hanya berfungsi sebagai ibadah, tetapi juga sebagai alat untuk mencapai keadilan sosial dan kesejahteraan masyarakat. Artikel ini membahas kebijakan dan praktik pengelolaan zakat pada masa Abu Bakar Ash-Shidiq, Umar bin Khattab, Utsman bin Affan, dan Ali bin Abi Thalib. Hasil penelitian menunjukkan bahwa masing-masing khalifah memiliki kontribusi yang signifikan dalam mengembangkan sistem pengelolaan zakat yang efektif dan efisien, serta memberikan dampak positif bagi masyarakat saat itu. Secara keseluruhan, pengelolaan zakat pada masa Khulafa Ar-Rasyidin tidak hanya berfungsi sebagai kewajiban agama, tetapi juga sebagai instrumen untuk menjaga kesejahteraan sosial dan ekonomi umat Islam, yang relevan untuk diterapkan dalam konteks pengelolaan zakat modern saat ini.

Mapping SROI research on the social impact of zakat institutions: Systemic Literature Review Approach

2025-04-15T08:44:36+00:00

Zakat is one of the important instruments in Islam to realize social welfare because of its ability to drive the economy and meet the needs of the underprivileged. However, it is quite difficult to measure the social impact generated by zakat, especially those managed by amil. One approach that can be done is by SROI which can measure the social impact of a program with a financial measurement unit. From the analysis conducted, there are at least 17 studies both journals and proceedings that measure the social impact of zakat institutions with the SROI approach. The measurement was mainly carried out on programs such as education, health, MSME development, agriculture, and irrigation. The majority of measurements resulted in an impact value 1-3 times greater than the input value, which proves that the program is successful. This research also reveals that there are different approaches in measuring impact that make different impact values even though the programs studied are similar.

The Transforming Lives: The Impact of BAZNAS Microfinance on Poverty Reduction in West Nusa Tenggara

2025-06-10T06:45:46+00:00

This study aims to analyze the role of BAZNAS Microfinance Desa in alleviating poverty in the West Nusa Tenggara region. Poverty is a multidimensional issue that necessitates comprehensive solutions, including economic empowerment. BAZNAS Microfinance Desa (BMD) supports micro-entrepreneurs through funding and mentorship, with the objective of enhancing the income and economic independence of mustahik. This research employs descriptive qualitative methods, utilizing data collection through interviews and observations. The findings indicate that the BAZNAS Microfinance Desa program significantly contributes to increasing the income and welfare of mustahik; however, challenges related to access to capital and business development persist. This study reinforces the critical role of BAZNAS Microfinance Desa in facilitating poverty alleviation and highlights the necessity for augmented support and training for entrepreneurs to ensure the sustainability of the program. Furthermore, this initiative greatly assists mustahik in enhancing their business productivity, as it imposes no interest on loans. Additionally, the program plays a vital role in developing the skills and capabilities of mustahik through mentorship and entrepreneurship training.

Keywords: Zakat, Poverty, BAZNAS Microfinance, West Nusa Tenggara

Zakat As An Islamic Economic Instrument In Realizing Social Welfare

2025-04-16T07:16:40+00:00

Zakat is one of the main pillars in Islamic economics that functions as an instrument of wealth redistribution to improve social welfare and economic development of the community. This study aims to explore the role of zakat in reducing poverty, empowering communities, and supporting the achievement of sustainable development goals. The method used in this study is a literature review by analyzing various literature related to zakat, including books, scientific articles, and data related to the implementation of zakat in various Muslim countries. The results of the study indicate that zakat not only functions as a tool for poverty alleviation, but also as a means of economic empowerment through productive zakat. In addition, transparent and technology-based zakat management has been shown to increase the effectiveness of zakat fund distribution. This study also identifies challenges faced in zakat management, including public awareness and uneven distribution. The conclusion of this study confirms that zakat has great potential in realizing social welfare and inclusive economic development, but requires more professional management and active community participation to achieve optimal impact. These findings are expected to provide insight for policy makers and zakat management institutions in designing more effective and sustainable programs.

Analysis Of The Inclusive Role Of Zakat In Strengthening Quranic Literacy Advocacy Through Sign Language For Individuals With Hearing Impairment

2025-04-16T07:13:31+00:00

This study aims to analyze the role of zakat in strengthening the literacy of the Quran through Sign Language for individuals with Hearing and Speech Disabilities. The discourse regarding the obligation of individuals with hearing and speech disabilities to read the Quran is a complex issue within the context of Islamic law, leading to differing opinions among scholars and Muslim intellectuals. Amidst this debate, BAZNAS seeks to bridge the gap for individuals with Hearing and Speech Disabilities (PDSRW) to ensure they receive their rights. PDSRW, who have limited hearing ability or cannot hear at all, face challenges in understanding and reading the Quran verbally. Therefore, Quranic Sign Language serves as an alternative mode of communication, enabling them to spell the letters of the Arabic alphabet and comprehend the meanings of Quranic verses through hand movements and facial expressions. This research employs a descriptive quantitative method with a sample size of 100. The results of this study are The Training of Trainers (TOT) Program for Quranic Sign Language demonstrated significant success, with an average increase in participants' understanding of 21.79% based on pretest and posttest results. This program also had a broad impact through dissemination, reaching 1,721 students, including 993 students with hearing impairments, across various institutions such as special schools (SLB), Quran education centers (TPQ), madrasahs, Islamic boarding schools (pesantren), general schools, and community groups.

Legal Review of Islamic Economic Law on Digital Fundraising Practices in Collecting Zakat Funds (Case Study of BAZNAS West Java Province)

2025-04-16T07:20:09+00:00

Islam focuses on the financial and economic sectors that play a role in social issues. Islam requires every Muslim to perform zakat from the wealth that has been obtained through all kinds of business and work that must be paid at a predetermined time. In line with the current zakat payment mechanism that can be done through digital or digital fundraising methods. Then, the adjustment mechanism in digital fundraising transactions must be in accordance with Sharia. Sharia compliance is in the form of fulfilling the pillars, contract requirements and is not included in prohibited transactions. The research aims to describe the results of research that is expected to add knowledge and sharpness of analysis related to the problem of collecting zakat funds through digital fundraising. Research shows the results that; (1) The practice of digital fundraising for zakat fundraising in BAZNAS, West Java Province, has developed in recent years. Even so, there are still some obstacles in practice; (2) The mechanism for paying zakat through digital fundraising practices in raising zakat funds at BAZNAS West Java Province is in accordance with Sharia Economic Law, referring to the rule "Kullu syartin kaana min mashlahatil 'aqdi aw min muqtadlohu fahuwa jaizun".

Improving The Efficiency And Transparency Of Zakat Management Through Information Technology

2025-04-16T07:42:16+00:00

Zakat is one of the five pillars of Islam that must be implemented by every Muslim who meets certain conditions. In theory, zakat not only functions as a religious obligation, but also as an instrument of wealth distribution to create social justice. However, although zakat has a very significant role in the people's economy, the challenges in its management are still quite large, especially related to the efficiency of its collection and distribution. This is where the role of information technology (IT) is very important. Technology offers solutions that can overcome many obstacles in zakat management, making it more efficient, transparent, and easily accessible to the public. This research aims to analyze how the application of information technology can improve efficiency and transparency in zakat management in Indonesia. The methodology used is deductive methodology, this research uses data collection techniques through library research, namely by collecting information from various books and journal articles that discuss technology and zakat management. Digital systems also allow for more transparent management of zakat funds. For example, zakat institutions can use a technology-based accounting system to manage and report fund receipts and expenditures clearly and in detail. The financial reports generated from such systems can be accessed directly by the public, which provides a more accurate picture of how zakat funds are managed.

Poverty Alleviation Strategies through Zakat in Subang Regency

2025-04-16T07:26:03+00:00

The management of zakat as an instrument for empowering the economic conditions of poor communities in rural areas faces various challenges, particularly regarding the optimization of zakat collection and distribution. This study aims to evaluate the effectiveness of zakat management policies in Subang Regency in supporting poverty alleviation through comprehensive empowerment programs. A qualitative method is employed in this study, with data collected through in-depth interviews, observations, and document analysis involving local policies, zakat management institutions, and beneficiary communities. The results indicate that regional regulations and local government support, such as the regent’s circular letter and the establishment of Zakat Collection Units (UPZ), have successfully increased zakat collection and expanded its reach. Programs such as Subang Taqwa, Subang Sehat, and Subang Cerdas demonstrate that zakat can play a role not only as an economic aid but also as an instrument for improving quality of life in areas such as education, health, and social welfare. These findings emphasize the importance of structured policies and transparency in zakat management to maintain public trust, which has a positive impact on the sustainability of poverty alleviation programs in rural areas

Kiyai and Santri in the Islamic Philanthropy Movement in Tasikmalaya : Implementation of Pierre Bourdieu's Theory

2025-04-16T07:28:29+00:00

The development of the Islamic philanthropy movement, initially seen as a competitor to the government, has begun to find its antithesis. The government, through BAZNAS RI (Badan Amil Zakat Nasional Republik Indonesia), continues to collaborate in efforts to alleviate poverty and improve the welfare of the community. This has been followed by local governments, including the Tasikmalaya Regency, where the Islamic philanthropy movement has gained momentum, marked by the increase in zakat collection by BAZNAS Tasikmalaya. This growth has directly benefited many people, especially those in need within the zakat recipients (asnaf). This study aims to analyze the Islamic philanthropy movement in Tasikmalaya Regency, which is deeply rooted in the traditions of santri, kyai, and pesantren (Islamic boarding schools). The presentation uses Bourdieu’s theory and a qualitative descriptive methodology to provide a deeper understanding of the Islamic philanthropy movement.

The Analysis of the Minister of Religious Affairs Decision (KMA) No. 606 of 2020 on the 12.5% Amil Rights and Its Impact on the Effectiveness of Zakat Management in Indonesia

2025-04-16T07:30:08+00:00

Minister of Religious Affairs Decree (KMA) No. 606 of 2020, which sets the amil (administrator) rights at 12.5% of zakat funds, has had a significant impact on zakat management, particularly regarding the use and distribution of operational funds. This policy aims to enhance the accountability and efficiency of zakat management but also presents challenges, especially in areas with high community needs and limited operational resources. This study seeks to evaluate the impact of this policy on the effectiveness of zakat management, particularly in terms of distribution, efficiency, and accountability of zakat institutions at the regional level. A qualitative approach with descriptive analysis was used, drawing on field data and case studies in zakat institutions. The findings indicate that the 12.5% amil rights policy supports transparency but requires greater efficiency in operational management. As a solution, this study recommends the implementation of the SIBaz Model (Baznas Integration Standard Model), which includes typology and grading of leadership and staff based on performance.

"Zakat 4.0 : Utilization Of Technology To Increase Transparency And Accountability Of Zakat Management "

2025-04-16T07:32:48+00:00

The purpose of this study is to examine how information technology use affects zakat management's effectiveness and transparency. One of the key tenets of Islam is zakat, which is used to redistribute wealth and aid the poor. However, issues with efficiency and openness frequently arise in zakat management. Information technology can help improve both of these features in this situation by implementing a digital zakat management system.

This study's methodology is a case study that employs a qualitative approach with journal analysis. To determine the changes that followed the introduction of information technology, the gathered data was examined. The findings of the study demonstrate that operational efficiency is greatly increased by the use of information technology, including online platforms and mobile applications. This is demonstrated by the decrease in expenses and time needed for zakat collection and distribution.Furthermore, the use of information technology also helps to promote greater transparency. The public has easier access to information about how zakat monies are managed and used, which makes zakat organizations more accountable. Better information availability increases community faith in these institutions' ability to manage zakat.

The study's conclusion highlights that incorporating information technology into zakat administration enhances public trust in addition to the institutions' internal operations. In order to optimize the potential for greater efficiency and transparency in zakat management, this study advises zakat organizations to fortify their information technology infrastructure.

Poverty Alleviation through Ultra Micro Financing: Lesson Learned From Productive Zakat Mechanism in Baitul Mal Aceh

2025-04-16T07:35:02+00:00

Poverty in Aceh province, especially in Aceh Besar Regency and Banda Aceh City, is a factor in this research. One of the mechanisms currently being implemented in Baitul Mal Aceh is the ultra micro program.This research uses a qualitative method with an empirical approach through interviews as the main tool for data collection.The results of the study showed that (1)The implementation of the Ultra Micro Business Capital Assistance activities in general which were distributed to 123 mustahik by taking 72 samples, this can be seen from several mechanisms carried out, including conducting field surveys to see business conditions and direct interviews with prospective mustahik, as well as monitoring carried out, both at their place of residence and at their place of business. (2)The ultra-micro program at Baitul Mal Aceh has had a significant impact on improving the economy of mustahik in Aceh Besar Regency and Banda Aceh City, as proven by the eight indicators of mustahik success set by Baitul Mal Aceh.

Analysis of the Influence of e-WOM on the Selection of ZISWAF Institutions for the Sustainability of Muzaki Participationv

2025-04-16T07:37:42+00:00

Poverty is still a major challenge in developing countries like Indonesia. Islam offers a solution through zakat, infaq, sedekah, and waqf (ZISWAF) to overcome social inequality and strengthen the community's economy. However, the realization of the projected zakat potential of IDR 327.6 trillion per year is still low, with only around 21.7% collected. With the growth of digital technology, several ZISWAF institutional platforms have become the main drivers of online ZISWAF collection. One effective approach to increasing muzaki participation is through Electronic Word of Mouth (e-WOM), which can build trust and community involvement. This study uses the Analytical Hierarchy Process (AHP) method to evaluate five popular ZISWAF institutions in Indonesia based on five main criteria: trust, credibility, program sustainability, muzaki services, and e-WOM information quality. The results show that trust is the main factor influencing the selection of ZISWAF institutions, with Institution A receiving the highest ranking. This study underlines the importance of transparency, digital innovation, and program sustainability in increasing muzaki loyalty and supporting effective ZISWAF management.

Zakat as Social Capital: Unlocking the Potential of Zakat as an Impactful Investment in an Inclusive Economy

2025-04-16T07:39:10+00:00

Zakat, as a key instrument in the Islamic economic system, has a strategic role in wealth redistribution to reduce poverty and social inequality. This article examines the potential of zakat as social capital that can be used to drive inclusive economic growth through an impact investment framework. So far, zakat has been known as a direct wealth distribution tool, but now, zakat can be optimized into an instrument for sustainable economic empowerment through management that focuses on social investment that focuses on sustainable results. This study suggests an integrative model that combines the principles of zakat with the idea of impact investment. In this model, zakat funds are used to support productive economic initiatives, such as micro-enterprise financing and skills training, as well as to meet basic needs. Zakat given in this way not only helps mustahik in the short term, but also helps them become more financially independent. This study suggests that zakat and impact investment can work together to provide broader and more sustainable economic opportunities for marginalized communities. Therefore, zakat may be a key driver for an inclusive and equitable economy in the future.

Zakat, Infaq, Shodaqoh (ZIS) Fundraising Strategy Through Fairytale Safari at LAZNAS Yatim Mandiri Kediri Branch

2025-04-16T07:40:53+00:00

The possible value of zakat, infaq, and shodaqoh in Indonesia has attracted a lot of interest lately. However one of the several difficulties the ZIS fundraising faces is public ignorance about the significance of zakat. To counter this, LAZNAS Yatim Mandiri Kediri developed the safari da'wah program as a unique and effective means of gathering ZIS money while teaching young people about humanitarian and religious principles. By use of a fairytale safari in Yatim Mandiri Kediri, this study seeks to investigate the development, execution, and assessment of the ZIS fundraising strategy. This study employs a qualitative methodology with documentation, observations, and interviews as means of data collection. To verify their authenticity, the gathered data underwent a process of condensation, presentation, and triangulated drawing of conclusions. According to the report, 1) Fairytale Safari for fundraising calls for cooperation with the Kediri City Education Office, choosing schools, and enabling donors via QRIS and account systems, 2) Program implementation calls for proposals, time, infaq gathering, certificate issuing, and documentation, and 3) Monthly evaluations help to find areas for improvement in program efficacy.

Understanding the Social Dynamics of Zakat Contribution: A Qualitative Perspective

2025-04-22T09:00:35+00:00

This study explores the intricate social dynamics surrounding zakat contribution through a qualitative lens, aiming to understand the multifaceted motivations, challenges, and impacts associated with this Islamic practice. Through in-depth interviews and focus group discussions with diverse stakeholders, the research uncovers the personal, religious, and socio-economic factors that drive individuals and communities to contribute zakat. It reveals that while zakat is deeply rooted in religious obligation, it is also influenced by social norms, peer pressure, and the desire for social recognition. The study highlights the critical role of zakat in promoting social cohesion, reducing economic inequality, and fostering community solidarity. However, it also identifies significant challenges in the distribution process, including issues of transparency, equitable targeting, and the need for improved management of zakat funds. The findings suggest that a deeper understanding of the social context in which zakat operates is essential for enhancing its effectiveness and ensuring that it meets its intended social and religious objectives. This abstract succinctly outlines the research focus, methodology, key findings, and implications of a study on the social dynamics of zakat contribution.

Green Zakat Concept: A Strategy for Utilizing Zakat Funds for Environmental Sustainability

2025-05-16T03:07:41+00:00

The current global environmental crisis can be anticipated in various ways, one of which is through the green zakat movement. This research aims to examine the role of zakat through various zakat philanthropy initiatives in Indonesia in relation to environmental sustainability. This research aims to answer the formulation of the problem of how the potential of zakat in Indonesia, about how the function of productive zakat in environmental preservation, and what efforts have been made by the Indonesian government. This research uses qualitative type, using data collection through library research. Descriptive qualitative research, researchers use a literature study approach by looking for information through books, website news, and other literature to form a theoretical basis, according to relevant topics. The data used is secondary data. The results of this study show that zakat funds can be used, especially productive zakat funds, can be channeled to fund sustainable environmental programs or activities. Financing renewable energy and environmental research; Scholarships for activists and academics who care about the environment; Green village program; Establishment of Islamic boarding schools, orphanages, and ecological MBS; Expansion of employment opportunities for vulnerable groups, such as coastal communities, casual laborers, women, widows, disabilities, and marginalized groups; and the establishment of waste banks in strategic areas.

Zakat's Role and Religious Literacy

2025-05-28T03:24:00+00:00

This study examines the utilization of zakat organized by BAZNAS Yogyakarta City with the Madrasah Al-Qur'an program, which aims to explore the empowerment of sensory disabilities through Qur'an literacy and understanding of Islamic Religious Teachings. This program is one of the flagship programs of the BAZNAS Yogyakarta City. The Object of the research is people with sensory disabilities at YAKETUNIS from Yogyakarta City. This research is a type of field research, qualitative research with a descriptive approach. Data was collected by interview, observation, and documentation techniques. The criteria for determining informants use purposive sampling techniques. The informant in this study is the Executor of Field II of BAZNAS Yogyakarta City. Secretary of the YAKETUNIS Foundation, 2 YAKETUNIS teachers, and 4 YAKETUNIS students who participated in the Madrasah Al-Qur'an program from BAZNAS Yogyakarta City. The analysis techniques used by the researcher are data reduction, data presentation, and conclusions drawn. The results of the study show that the management of zakat carried out by BAZNAS Yogyakarta City through the Madrasah Al-Qur'an Program shows a strong commitment to providing inclusive access to education, especially for people with disabilities and the existence of the Madrasah Al-Qur'an program is proven to be able to improve the reading of the Qur'an for people with disabilities and also the understanding of Islamic religious teachings which can be a means of forming a superior and moral generation.

Keywords: Zakat, Religious Literacy, Disability

Baldrige Excellence Framework: Leadership, Strategic, and Muzaki Focus for Growing Institutions (Case Study Rumah Amal with Evaluation in 2023)

2025-06-02T02:18:25+00:00

Zakat is a form of worship that is obligatory for every Muslim to donate part of their wealth if they meet the haul and nishab requirements. Zakat management must be carried out professionally and accountably. Rumah Amal is one of the institutions that manages zakat, infak, and other social-religious funds. From 2016 to 2022, Rumah Amal used the Baldrige Excellence Framework method to improve its excellent performance. The scoring method is a process that involves writing a Manajemen Kinerja Ekselen Application document and answering questions for each category with the Approach, Deployment, Learning, and Integrate (ADLI) formula. After that, an assessment, evaluation, and site visit were carried out by the assessor team to get a score on Strength and Opportunity for Improvement (OFI) as feedback and recommendations. The study limitations are emphasized on a key category consisting of Leadership, Strategic, and Muzaki Focus. In the evaluation of 2016, 2017 to 2023, the Leadership received an assessment score of 45% (2016), 58% (2017), and 2023 of 78.2% equivalent to 93.84/120 points. The Strategic received an assessment score of 23% (2016), 36% (2017), and 2023 of 61% equivalent to 51.85/85 points. While Muzaki Focus received an assessment score of 23% (2016), 41% (2017), and 2023 of 77% equivalent to 65.45/85 points. As a strength, every year Rumah Amal experiences growth in fundraising with an average growth for 6 years of 15.78%. It is hoped that public trust in Rumah Amal will increase so that many people entrust their assets for wider benefits.

The Impact of BAZNAS's "Lumbung Pangan" Program on Farmer Productivity and Economic Welfare in South Kalimantan: Evidence from Agricultural Training and Support

2025-07-15T06:52:22+00:00

Agriculture plays a crucial role in the livelihoods of rural populations, particularly in developing regions such as South Kalimantan, where many farmers face challenges including low productivity, limited access to quality inputs, and financial instability. These issues hinder their economic growth and welfare, making targeted interventions essential for improving farm productivity and income. This study evaluates the impact of BAZNAS's "Lumbung Pangan" program in South Kalimantan on farmer welfare, with a focus on 80 farmers who received training and support in organic fertilizer production. Under the guidance of agricultural experts, these farmers were assisted throughout the planting to harvesting stages. The findings reveal significant improvements in crop yields and income among the participating farmers. Farmers reported an increase in crop productivity, which was statistically validated through a paired t-test. Results indicated a correlation coefficient of 0.229 (p = 0.041), and a paired sample test showed a significance of 0.000, thus rejecting the null hypothesis and affirming the influence of agricultural assistance from BAZNAS experts. This study highlights the effectiveness of targeted agricultural interventions on rural welfare, showcasing how support in organic farming practices can lead to economic advancement among beneficiaries.

THE IMPLEMENTATION OF ZAKAT ASSETS TAKEN BASED ON THE LETTER AL-TAUBAH VERSE 103 IN THE CONTEXT STOCK ZAKAT IN SECURITIES

2025-07-15T07:08:14+00:00

This study aims to analyze the implementation of Surah At-Tawbah, verse 103, in the collection of zakat on stocks conducted by securities companies. Surah At-Tawbah, verse 103 emphasizes the command to collect zakat from zakat payers (muzakki), which is implemented through the collection of zakat on stocks by securities firms. Zakat is an obligation for a Muslim to give a portion of their wealth when it reaches the required threshold (nisab) and has been owned for a full year (haul). The nisab for zakat on stocks is equivalent to 85 grams of gold, and the haul is considered complete when the ownership of stocks has been held for one full year. This study uses a qualitative research method, with primary data obtained from observations and interviews with investors, while secondary data is gathered through articles and other written sources. The data in this research is qualitative and descriptive in nature, including the results of observations, interviews, and articles related to zakat on stocks. Data collection techniques include participatory observation, interviews with securities firms and investors, as well as document analysis. The data analysis technique used is inductive analysis. The research findings indicate that some securities firms automatically deduct zakat on stocks based on the amount of stocks to be zakat-ed within the investor's portfolio. The deduction is made by cutting the value of stocks held by the investor, as reflected in their portfolio.

Analysis of Trust in Zakat Asset Management by Rancasari Village Community Towards Baznas Performance in Socializing Zakat

2025-07-28T09:02:39+00:00

Public trust is the foundation for the sustainability and success of the National Zakat Agency (BAZNAS) in managing zakat. This study analyzes the factors that influence the level of public trust in BAZNAS, especially related to transparency, accountability, program effectiveness, and communication. In addition, this study also identifies the expectations of the community, especially the Rancasari Village community, regarding zakat management. The results of the study indicate that the level of public trust is influenced by various factors, including personal experience, recommendations from others, and BAZNAS' performance in managing zakat funds. The community expects BAZNAS to be more transparent, accountable, and have programs that are more relevant to the needs of the community. There is a gap between public expectations and BAZNAS' performance caused by several factors, such as lack of socialization, lack of trust, and limited resources. To increase public trust, BAZNAS needs to improve transparency, accountability, program effectiveness, and communication. Recommendations given in this study include increasing the publication of financial reports, utilizing information technology, conducting independent audits, and actively involving the community in zakat management. This study concludes that public trust in BAZNAS is a very valuable asset. By increasing public trust, BAZNAS can increase public participation in zakat, strengthen the legitimacy of the institution, and contribute to the achievement of sustainable development goals.

Productive PRODUCTIVE ZAKAT BASED ON DIGITAL PLATFORMS: DRIVING THE GROWTH OF MSMES TO SUPPORT THE SUSTAINABLE DEVELOPMENT GOALS (SDGs)

2025-09-23T04:41:01+00:00

Artikel ini membahas potensi zakat produktif berbasis platform digital sebagai alat strategis untuk meningkatkan pertumbuhan Usaha Mikro, Kecil, dan Menengah (UMKM) sekaligus berkontribusi pada Tujuan Pembangunan Berkelanjutan (SDGs). Dengan memanfaatkan teknologi digital, organisasi zakat dapat mengumpulkan dan mendistribusikan dana zakat secara lebih efisien, meningkatkan transparansi dan akuntabilitas sekaligus memperluas jangkauannya ke masyarakat yang kurang terlayani. Penyaluran dana zakat ke UMKM merangsang ekonomi lokal, menciptakan lapangan kerja, dan mempromosikan kewirausahaan. Makalah ini mengulas berbagai model pengelolaan zakat digital dan dampaknya terhadap pengembangan UMKM, serta tantangan dan peluang dalam mengintegrasikan zakat ke dalam ekosistem keuangan yang lebih luas. Studi ini berpendapat bahwa zakat produktif, yang difasilitasi oleh platform digital, dapat memainkan peran penting dalam mencapai keberlanjutan ekonomi dan keadilan sosial, yang sejalan dengan agenda global SDGs.

The Regulatory Framework of Green Zakat to Support the Transition Towards a Green Economy Based on the Principles of Islamic Justice

2025-09-23T08:20:15+00:00

Abstract

The background of this study focuses on the development of the concept of green zakat as an effort to expand the function of zakat in the context of environmental sustainability. Although zakat in Indonesia has largely been directed towards socio-economic programs, there is no regulation that explicitly directs zakat to support environmental conservation and sustainable development. This study aims to propose a regulatory framework for green zakat that can support environmental projects and energy transitions, as well as integrate the principles of maqashid syariah, such as hifz al-bi'ah (environmental protection), in zakat distribution. The research method used is a normative-analytical approach with a literature review to analyze the existing zakat regulations, the challenges faced, and the opportunities for directing zakat towards the green sector. Data were collected from various secondary sources, including zakat regulations, literature related to productive zakat, and international practices. The results of the study show that, despite the large potential of zakat in Indonesia, the zakat allocated to the environmental sector is still very minimal (<1%), and there is a regulatory gap that prevents zakat from being utilized for environmental sustainability. This study suggests the need for a revision of zakat regulations to include green zakat clauses, as well as the issuance of a new PMA to support the utilization of zakat for green projects. In conclusion, green zakat has the potential to become an important instrument in supporting sustainable development but requires clear legal foundations and measurable systems for its implementation.

THE IMPLEMENTATION OF ZAKAT ASSETS TAKEN BASED ON THE LETTER AL-TAUBAH VERSE 103 IN THE CONTEXT STOCK ZAKAT IN SECURITIES

2025-09-23T09:22:39+00:00