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All Journal Mazahib: Jurnal Pemikiran Hukum Islam MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Abd. Hadi
Universitas Muhammadiyah Surabaya
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Islamic Philanthropy Transformation: Redefining Asnāf Zakat to Strengthen Family Resilience Gandhung Fajar Panjalu; Salem Mohammad Salem; Salman Al Farisi; Abd. Hadi; Sholihul Huda
Mazahib Vol. 25 No. 1 (2026): VOLUME 25, ISSUE 1, 2026
Publisher : Fakultas Syariah UIN Sultan Aji Muhamamd Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/mj.v25i1.12755

Abstract

The traditional distribution of zakat, which focuses on individual charitable aid to the eight categories of recipients (asnāf), is increasingly seen as less effective at addressing the multidimensional vulnerabilities of modern Muslim families. This socio-legal research underscores the necessity of repositioning zakat from a predominantly consumptive tool into a transformative mechanism for strengthening family resilience. Using Froma Walsh’s Family Resilience Theory as an analytical lens, this study examines the strategic redefinition of the eight asnāf. The research employs a socio-legal approach, combining normative legal analysis of fiqh texts with an examination of contemporary zakat policies and practices to develop an integrative analytical framework. The findings indicate that redefining the asnāf enables zakat distribution to move beyond consumptive assistance toward a more integrated and preventive approach that supports multiple dimensions of family resilience, including economic stability, relational cohesion, and value reinforcement. This study proposes a family-centered zakat distribution framework, in which zakat not only fulfills basic needs but also actively strengthens systemic resilience, in line with the maqāṣid al-sharÄ«”˜ah, particularly the protection of progeny (ḥifẓ al-nasl) and wealth (ḥifẓ al-māl).
Implementasi SK BAZNAS Nomor 13 Tahun 2025 tentang Nishab Zakat Pendapatan Berbasis Harga Emas: Studi di Pekanbaru Aulia Jumaida; Sholihul Huda; Abd. Hadi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/n6kwjk59

Abstract

The enactment of BAZNAS Decree Number 13 of 2025, which determines the income zakat niṣāb based on gold-price qiyās, represents a significant development in Indonesia’s contemporary zakat governance. This study investigates the implementation of the policy in Pekanbaru City, explores donors’ perceptions, and evaluates its relevance from the perspective of Sharia Economic Law. A qualitative phenomenological case study was conducted using interviews, observations, and document analysis involving zakat administrators, muzakki, and Islamic economics academics. Data were analyzed using the interactive model of Miles, Huberman, and Saldana, while source and technique triangulation ensured data credibility. The findings indicate that zakat institutions have consistently implemented the standardized monthly niṣāb based on annual gold prices established by BAZNAS, supported by digital service innovations and adaptive communication strategies. Most donors perceive the policy as enhancing fairness, transparency, and legal certainty, although fluctuations in gold prices influence zakat calculations in certain cases. Institutional professionalism, public trust, and spiritual motivation were identified as key determinants of compliance with income zakat. From the perspective of Sharia Economic Law, the policy aligns with the objectives of maqāṣid al-sharī‘ah, particularly the protection of wealth (ḥifẓ al-māl), public welfare (maṣlaḥah), and legal facilitation (at-taysīr), providing empirical support for the development of contemporary zakat governance in Indonesia.
Co-Authors Aulia Jumaida Panjalu, Gandhung Fajar Salem Mohammad Salem Salman Al Farisi Sholihul Huda