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All Journal Jurnal Ekonomi & Manajemen Bisnis (JIMBIS)
Doni Kurniawan
Universitas Islam Negeri Sultan Thaha Saifuddin Jambi

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ZAKAT SEBAGAI INSTRUMEN FISKAL ISLAM: KAJIAN LITERATUR TERHADAP MEKANISME, PENGELOLAAN, DAN RELEVANSINYA Pandu Dewanata; Doni Kurniawan
Jurnal Ekonomi & Manajemen Bisnis Vol 3 No 02 (2026): Jurnal Ekonomi & Manajemen Bisnis
Publisher : Universitas Nahdlatul Ulama Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54622/jimbis.v3i02.801

Abstract

Zakat is one of the central pillars of Islamic public finance, embodying fiscal, social, and economic dimensions simultaneously. This study aims to analyze the role of zakat as the primary fiscal instrument within the Islamic public finance system, covering its management mechanisms, legal framework, and relevance in the context of contemporary Indonesian economics. This research employs a library research method with a descriptive-analytical approach and systematic literature review of relevant primary and secondary sources. The findings indicate that zakat fulfills three core fiscal functions: resource allocation, wealth distribution, and economic stabilization. Historically, the zakat mechanism during the era of the Prophet Muhammad (SAW) and the Khulafaur Rasyidun proved effective in reducing poverty and achieving broad-based welfare. In the modern Indonesian context, zakat management is governed by Law No. 23 of 2011, with the National Zakat Board (BAZNAS) serving as the state institution responsible for its collection and distribution. This study affirms that optimizing zakat as a fiscal instrument requires institutional capacity strengthening, digitalization of management systems, and enhanced Islamic financial literacy among the population
Co-Authors Pandu Dewanata