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All Journal Global Review of Islamic Economics and Business Islaminomics: Journal of Islamic Economics, Business and Finance International Journal of Zakat (IJAZ)
Muhammad Irwan Ariffin
International Islamic University Malaysia
Religion Economics, Econometrics & Finance

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ZAKAT AND EDUCATION FOR POVERTY ALLEVIATION AND INCOME INEQUALITY REDUCTION: A CASE STUDY OF WEST JAVA, INDONESIA Qurroh Ayuniyyah; Ataul Huq Pramanik; Norma Md. Saad; Muhammad Irwan Ariffin
ISLAMINOMICS: JOURNAL OF ISLAMIC ECONOMICS, BUSINESS AND FINANCE Vol 9, No 1 (2019): ISLAMINOMICS: Journal of Islamic Economics, Business and Finance
Publisher : STES Islamic Village

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47903/ji.v9i1.62

Abstract

This study attempts to investigate the role of zakat for poverty alleviation and income inequality reduction based on the educational background of the zakat beneficiaries in three different regions including Bogor, Depok and Sukabumi Indonesia by using CIBEST model, Gini coefficient and Atkinson index. It takes the case study of 1309 households zakat recipients managed by the national zakat board (BAZNAS) in each city and regency under consideration. This study suggests that the existences of zakat distribution programs after one year appear to have better effect in terms of poverty alleviation and income inequality reduction on the household heads who attend formal and informal schools as compared to the household heads who never attain such educational backgrounds.
The Comparison between Consumption and Production-based Zakat Distribution Programs for Poverty Alleviation and Income Inequality Reduction Qurroh Ayuniyyah; Ataul Huq Pramanik; Norma Md Saad; Muhammad Irwan Ariffin
International Journal of Zakat Vol 2 No 2 (2017)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.716 KB) | DOI: 10.37706/ijaz.v2i2.22

Abstract

This study attempts to analyze the effect of consumption and production-based zakat distribution programs in eradicating poverty and reducing income inequality of the zakat beneficiaries by using the modification of the Center of Islamic Business and Economic Studies (abbreviated as CIBEST) model, Deciles method, Gini coefficient and Atkinson index. It takes the case study of 1,309 zakat beneficiaries managed by the National Zakat Board of Indonesia (abbreviated as BAZNAS) in three different cities and regencies including Bogor, Depok and Sukabumi. It suggests that the present zakat distribution programs conducted by BAZNAS can significantly alleviate poverty and reduce income inequality among zakat beneficiaries. It is observed that one year after receiving zakat programs, production-based programs have higher increase of the material and spiritual condition (represented by falah index) by 300 percentage points while households who obtained consumption-based programs rise by only 20 percentage points. It is also found that the Gini coefficient decreases by 0.017 points while Atkinson index falls by 0.042 points indicating that the income inequality among observed zakat beneficiaries are improved. This study has substantiated the role of zakat for poverty alleviation and income inequality reduction that can benefit development in general. Keywords: Zakat Distribution Programs, Poverty, Income Inequality
A Comparative Analysis on Economic Roles of Government and Principles of Taxation between Public Economics and Siyasah Shar‘iyyah Muhammad Irwan Ariffin
Global Review of Islamic Economics and Business Vol. 11 No. 2 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2023.112-02

Abstract

This research is an exploratory study on the similarities and differences of the justifications, objectives, roles of government and principles of taxation between public economics and siyasah shar‘iyyah. It aims to contribute towards integration of knowledge between modern economic theories and Islamic heritage in public economics. Despite similar focus on governance and social welfare, there is a lack of comparative study between public economics and siyasah shar‘iyyah in the literature. The research utilizes qualitative analysis on relevant textual materials on public economics and siyasah shar‘iyyah to identify and compare the major themes in terms of arguments for the establishment of a government, its economic objectives and roles, and taxation principles. The establishment of a government in public economics is based on the need to balance between efficiency and equity, address market failures, and provide public goods. Siyasah shari‘iyyah argues for a government based on fulfilling maqasid shari‘ah, uphold justice, and protect the rights of people. The principles of taxation in public economics often emphasize efficiency, equity, revenue sufficiency, neutrality, and administrative feasibility. In contrast, the principles of taxation in siyasah shar‘iyyah prioritize justice, prohibition of exploitation, funding public services, transparency and accountability, and wealth distribution in accordance with Islamic values. Originality/Value: The advancement of Islamic economics requires the integration of modern economic knowledge with divine revelation. Since public economics is a specialized subfield within economics, the integration efforts with siyasah shar‘iyyah have been notably deficient. This study aims to address this gap by undertaking a comparative analysis of fundamental principles and objectives between public economics and siyasah shar’iyyah.
Co-Authors Ataul Huq Pramanik Norma Md Saad Norma Md. Saad Qurroh Ayuniyyah