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All Journal Indonesian Journal of Islamic Economics and Business Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economics (IJEC) Maslahah: Jurnal Manajemen dan Ekonomi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak SOCIOPEDIA: Jurnal Inovasi Pendidikan dan Sosial Jurnal Ekonomi & Manajemen Bisnis (JIMBIS)
Pandu Dewanata
Program Studi Ekonomi Syariah, Fakultas Ekonomi Dan Bisnis Islam, Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi, Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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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 Agusriandi, Agusriandi Agustina Mutia Anwar Us, Kasful Bella Arisha Doni Kurniawan Fusfita, Nurlia Habibi, Rifqi Halimah, Sri Ipada, Naziroh Nurul Kasful Anwar US Labaika, Ratna Nadya Eka Putri Rizqina Martina Siti Nur Hidayah