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All Journal Aghniya: Jurnal Ekonomi Islam I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf Tribakti: Jurnal Pemikiran Keislaman
Hendra Kholid
Institut Ilmu Al-Qur'an (IIQ) Jakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Efficiency and Productivity of Zakat Management Organization during Covid-19 Pandemic: Evidence from National Scale ZMO Syafaat Muhari; Hendra Kholid
AGHNIYA : Jurnal Ekonomi Islam Vol 8, No 1 (2026): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v8i1.29684

Abstract

This study will analyze the management of ZIS funds from various national-scale ZMOs in terms of efficiency and productivity before, during, and after the pandemic throughout the period 2018 to 2022. The data source in this study is the ZMO financial report officially published on the website of each ZMO with a total of 14 ZMOs. The methods used in this study are Data Envelopment Analysis and Malmquist Total Productivity Index. From the results of this study, it can be seen that ZMO needs to improve its operational efficiency in both input and input components. In the input component, ZMO can minimize costs such as the use of amil funds, both labor and non-labor, as well as optimizing the use of fixed assets in order to obtain more optimal ZIS fund results.
The Relationship between Intellectual Capital and the Performance of Zakat Management Organizations Hendra Kholid; Syafaat Muhari
Jurnal I-Philanthropy Vol 6 No 1 (2026): I-PHILANTHROPY:A Research Journal On Management Of Zakat and Waqf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/iphi.v6i1.34642

Abstract

This study analyzes the relationship between intellectual capital and the performance of Zakat Management Organizations (ZMO/OPZ), comparing BAZNAS, which is managed by the government, and LAZ, which is managed by private institutions. The results of this study indicate that there is a positive and significant relationship between intellectual capital and the performance of Zakat Management Organizations (OPZ) in Indonesia during the period 2018 to 2022. Furthermore, the findings reveal differences in the relationship between intellectual capital and OPZ performance based on institutional ownership, namely between government-managed and privately managed OPZs. Private OPZs tend to demonstrate higher efficiency levels, particularly in managing human capital and capital employed, compared to government OPZs.
Waqf Literacy, Trust, and Public Interest in Cash Waqf Postcolonial: A Study of Urban Muslims in Jakarta Hendra Kholid; Ade Suherlan
Tribakti: Jurnal Pemikiran Keislaman Vol. 37 No. 1 (2026): Tribakti: Jurnal Pemikiran Keislaman
Publisher : Universitas Islam Tribakti (UIT) Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/tribakti.v37i1.8026

Abstract

This study examines the determinants of public interest in participating in cash waqf in Jakarta by focusing on the roles of waqf literacy, trust in waqf management institutions, and religiosity within a postcolonial urban context. Employing a quantitative approach, data were collected from 350 respondents and analyzed using descriptive statistics and multiple linear regression. The results show that public interest in cash waqf is relatively high (Mean = 3.50; SD = 0.75), while waqf literacy remains at a moderate level (Mean = 3.20; SD = 0.85) and trust in waqf management institutions is comparatively lower (Mean = 2.90; SD = 0.95), indicating a significant but underutilized participation potential. The regression model demonstrates strong explanatory power, accounting for 55% of the variance in public interest (R² = 0.550; Adjusted R² = 0.540; F = 58.320; p < 0.001). Waqf literacy has a positive and significant effect on public interest (B = 0.350; β = 0.280; p < 0.001), while trust in waqf management institutions emerges as the most dominant determinant (B = 0.450; β = 0.390; p < 0.001). Religiosity also exerts a significant but weaker influence (B = 0.200; β = 0.180; p = 0.008), whereas income and education show moderate effects, and age and gender are not statistically significant. The findings suggest that cash waqf participation in Jakarta is shaped less by demographic factors and more by epistemic capacity and institutional legitimacy. Theoretically, this study contributes to contemporary waqf scholarship by demonstrating that Islamic piety in postcolonial urban societies is not diminished but renegotiated through literacy and trust. It argues that normative–theological explanations of waqf must be complemented by epistemic and governance perspectives to understand modern Islamic philanthropic practices adequately.
Co-Authors Ade Suherlan, Ade Syafaat Muhari