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POTENSI DAN CABARAN TERHADAP PERLUASAN SUMBER ZAKAT SEKTOR PERTANIAN DI MALAYSIA Ahmad, Sanep; Wahid, Hairunnizam; Wiyadi, Wiyadi
Benefit Volume 12 No 1 Juni 2008
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Since the early Islamic period zakat on agriculture sectors were being collected limitedonly on primary traditional sources such as paddy, wheat, camel, cow and goat. However in themodern time today agriculture sector has been commercialized. Farmers regardless of theiractivities, were capable of yielding good returns probably higher than the traditional sourc es ofzakat. The question is, are these farmers not obliged to pay zakat and what is the possibility ofwidening zakat base on agriculture sector. In this regards this study attempts to examine thepossibilities of widening agriculture zakat base, and then evaluating people perception andanalyzing the challenges. This study utilizes primary data for Malaysia and uses descriptiveanalysis and logit model in analyzing the data. The results show that based on income criteriathere are possibilities to extend agriculture zakat base and this step is expected to received goodresponse from the society. However there are challenges to be faced such as identifying theillah for zakat on uncensunsus wealth and determining the procedure for calculating zakat onagriculture sector since different types of plants possess different characteristics. Policyimplication that can be deduced from this study is that in order to hinder any difficulties there isa need for the government to establishing a separate law for zakat on agriculture sector.

POTENSI DAN CABARAN TERHADAP PERLUASAN SUMBER ZAKAT SEKTOR PERTANIAN DI MALAYSIA Ahmad, Sanep; Wahid, Hairunnizam; Wiyadi, Wiyadi
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 12 No 1 Juni 2008
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v12i1.1281

Since the early Islamic period zakat on agriculture sectors were being collected limitedonly on primary traditional sources such as paddy, wheat, camel, cow and goat. However in themodern time today agriculture sector has been commercialized. Farmers regardless of theiractivities, were capable of yielding good returns probably higher than the traditional sourc es ofzakat. The question is, are these farmers not obliged to pay zakat and what is the possibility ofwidening zakat base on agriculture sector. In this regards this study attempts to examine thepossibilities of widening agriculture zakat base, and then evaluating people perception andanalyzing the challenges. This study utilizes primary data for Malaysia and uses descriptiveanalysis and logit model in analyzing the data. The results show that based on income criteriathere are possibilities to extend agriculture zakat base and this step is expected to received goodresponse from the society. However there are challenges to be faced such as identifying theillah for zakat on uncensunsus wealth and determining the procedure for calculating zakat onagriculture sector since different types of plants possess different characteristics. Policyimplication that can be deduced from this study is that in order to hinder any difficulties there isa need for the government to establishing a separate law for zakat on agriculture sector.

A Systematic Literature Review on Conditional Cash Transfers in Organisation of Islamic Cooperation Countries for Tackling Poverty Mohamed Esa, Mohd Suffian; Yaacob, Salmy Edawati; Wahid, Hairunnizam
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 9, No 1 (2025): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v9i1.20577

Conditional Cash Transfer (CCT) programs have been highly effective in reducing poverty globally, particularly in countries such as Brazil and Mexico. However, numerous OIC countries continue to experience high poverty levels, emphasizing the need for programs that are specifically adapted to their unique socio-economic contexts. The goal of this study is to systematically review and synthesize the evidence on the effectiveness of Conditional Cash Transfer (CCT) programs in poverty eradication in OIC member countries. This study utilized a systematic review following the ROSES protocol for transparency and rigor. Inductive thematic analysis was applied to identify key patterns, synthesizing 23 articles published between 2018 and 2023 for comprehensive insights into the research topic. Five significant themes were identified based on the thematic analysis: (1) Health Conditionality and Impact on CCT Programs; (2) Education Conditionality and Impact on CCT Programs; (3 CCT Programs Impact on Poverty; (4) Issues and Challenges in CCT Programs; (5) Intervention in CCT Programs. Thirteen sub-themes were built from these five fundamental concepts. This study reviews recent advancements in CCT programs and their impact on poverty alleviation in OIC countries, offering insights for implementation and providing valuable information for scholars. It emphasizes the potential integration of Islamic fiscal resources, such as zakat, and the incorporation of religious principles as conditionalities within CCT models from an Islamic legal perspective. These aspects offer promising avenues for future research, providing valuable insights that could enhance poverty reduction strategies and serve as important guidance for scholars and policymakers.

Establishing Shariah Audit Criteria for Zakat Operations: Where to Begin? Mohamed Esa, Mohd Suffian; Yaacob, Salmy Edawati; Wahid, Hairunnizam
Bulletin of Islamic Research Vol. 3 No. 4 (2025)
Publisher : Educational Foundation for Qur'anic Exegesis and Hadith Studies (Yayasan Pendidikan Tafsir Hadis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69526/bir.v3i4.402

This study addresses the absence of structured Shariah audit mechanisms in zakat institutions, particularly in the operational aspects of zakat distribution. Hence, the objective of the study is to develop Shariah audit criteria grounded in authoritative references such as fatwas, governance manuals, and Islamic finance standards. Adopting a qualitative document analysis approach guided by the Logical Framework model, this study systematically translates key Shariah principles into practical audit criteria. The findings aim to enhance Shariah assurance, improve institutional accountability, and support more consistent zakat governance practices across decentralized systems. This study presents the development of Shariah audit criteria for zakat distribution by integrating documentary sources such as fatwas, governance standards, and institutional SOPs with practical operational considerations. Key findings include a structured set of audit criteria rooted in principles such as comprehensiveness, prioritisation, and data completeness, which were translated into actionable audit tools. The study also identifies critical enablers such as trained personnel, dedicated Shariah committees, and supportive digital systems that are necessary for effective Shariah auditing. Discussions highlight three key governance gaps: the lack of structured Shariah oversight mechanisms, limited legal institutionalisation of Shariah functions, and insufficient stakeholder competency. The study calls for the establishment of a formal Shariah governance framework, aligned with national enactments and supported by a Shariah Audit Competency Framework. Overall, this research contributes to institutionalising Shariah auditing as both a compliance and strategic governance tool in zakat management, fostering transparency, accountability, and public trust in line with the maqasid of zakat.

Waqf Sustainability or Sustainable Waqf? A Bibliometric Analysis Qurrata, Vika Annisa; Mohd. Shafiai , Muhammad Hakimi; Alma’amun , Suhaili; Wahid, Hairunnizam; Ismail, Abdul Ghafar
Millah: Journal of Religious Studies Vol. 23, No. 1, February 2024
Publisher : Program Studi Ilmu Agama Islam Program Magister, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/millah.vol23.iss1.art4

Research on waqf sustainability is increasing in popularity, showing exponential growth in publication and citation numbers. The realm of research has grown intricate and fragmented, thereby posing a growing challenge to the regulation of waqf sustainability. The main purpose of this study is to organise and integrate the preliminary studies on the theme of waqf sustainability. To this end, this study involved bibliometric analysis, distinguishing it from previous analyses, which were outdated and/or different focus. We collected 84 articles extracted from Scopus and Web of Science (WoS) databases, covering 20 years from 2001 to 2022. The findings showed that the most prolific authors were from Malaysia. There are five research themes regarding waqf sustainability, including the accountability of Islamic social finance as a third-sector economy, the sustainability of Islamic microfinance, the role of intellectual capital in waqf institutions, the effectiveness of management, and the performance measurement of waqf institutions. This study shows that the performance of waqf institutions for waqf sustainability is scant. Hence, there is an important research gap that can be addressed in future research since sustainability is a priority agenda as outlined in the Sustainable Development Goals (SDGs) blueprint.

Covid-19 impact on technology usage: An empirical evidence from Indonesia zakat institutions Mubarak, Darihan; Mohd Shafiai, Muhammad Hakimi; Wahid, Hairunnizam; Anuar, Aimi
Asian Journal of Islamic Management (AJIM) VOLUME 4 ISSUE 1, 2022
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AJIM.vol4.iss1.art3

Purpose − The study aims to determine what factors influence the use of technology in zakat institutions in Indonesia using the Technological, Organizational, Environmental (TOE) model.Methodology − This research is based on a quantitative online survey of 125 amils at zakat institutions in Indonesia. The sample consisted of 55% men and 45% women. Data were analyzed using SPSS 26 and PLS-SEM to test variables and hypotheses.Findings − The results showed that organizational readiness and external pressure have a significant positive impact on the use of technology in zakat institutions. Interestingly, Information Technology (IT) infrastructure and interoperability do not significantly affect technology usage because technology users want it to be easy-to-understand and easy-to-use. Thus, an easy-to-understand and easy-to-use technology give an excellent opportunity to achieve the zakat institution's goals.Originality − This study is one of the first to examine the impact of the variables in the TOE Model on technology usage in Indonesian zakat institutions during the COVID-19 pandemic. Research limitations − This study was conducted using cross-sectional data, which has limitations in explaining the relationship between variables that are likely to change over time. In addition, some respondents were not familiar with the proposed questionnaire. Lack of understanding may cause respondents to answer questions improperly.Practical implications − The results are essential for all stakeholders of zakat institutions, especially policymakers, to increase the use of technology to affect the performance of zakat institutions in the context of the realization of zakat, infaq, sadaqah (ZIS) collection in Indonesia.

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