Hasrul Amri
Institut Teknologi dan Bisnis Ahmad Dahlan

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Zakat Produktif dan Pencapaian Sustainable Development Goals pada Badan Amil Zakat Nasional Kota Jambi Hasrul Amri; Mukhaer Pakkanna
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i4.4543

Abstract

This study examines the role of productive zakat in transforming mustahik from aid recipients into independent entrepreneurs while supporting their children’s education in Jambi City, which has a Human Development Index of 81.77 but still faces an urban poverty rate of 7.73%. Using a qualitative case study approach, the research involved five key informants from BAZNAS Jambi City. Primary data were collected through in-depth interviews, supported by secondary data from BAZNAS annual reports (2022–2024) and Jambi City in Figures 2025 published by Statistics Indonesia (BPS). The findings reveal that productive zakat managed by BAZNAS Jambi City has successfully empowered most beneficiaries to become independent entrepreneurs through the Z-Corner kiosk program. The program also provides educational financing, enabling nearly all mustahik children to access formal education. This success is driven by the integration of capital assistance and continuous business mentoring. However, challenges remain, including limited management capacity, suboptimal transparency, and weak cross-sectoral coordination. Overall, the study demonstrates that professionally managed productive zakat effectively contributes to achieving SDGs Goal 1 (No Poverty) and Goal 4 (Quality Education).