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Utilization of Google Maps as a Medium for Verifying IMB Building Area to Support Accurate Determination of Land and Building Tax (PBB) at the Surabaya City Revenue Agency Cholid Fadil
Nanggroe: Jurnal Pengabdian Cendikia Vol 5, No 1 (2026): April 2026
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19846539

Abstract

Google Maps has proven to be an effective digital solution for the initial verification of Land and Building Tax (PBB) data at the Surabaya City Revenue Agency (Bapenda), replacing costly and time-consuming physical survey methods. Out of a total of 413 objects examined, significant discrepancies were found between administrative data (IMB) and actual field conditions. Although the majority (87.65%) of objects matched their recorded existence, 183 objects (44.31%) had building areas that did not correspond with the IMB, with differences of ? 50 m². These findings also include objects that could not be located (11.14%) or were inaccessible (1.21%). Overall, Google Maps successfully accelerated the data screening process and helped officers focus on problematic objects, highlighting the urgency of updating data to ensure more accurate and fair PBB assessments, while also reducing potential regional revenue losses.
ISLAMIC SOCIAL FINANCE AND POVERTY REDUCTION: THE COMPLEMENTARY ROLES OF ZAKAT AND WAQF IN INCLUSIVE ECONOMIC DEVELOPMENT Cholid Fadil
Economics Studies and Banking Journal (DEMAND) Vol. 3 No. 8 (2026): Economics Studies and Banking Journal (DEMAND)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/d94mab71

Abstract

Poverty and structural inequality remain among the most persistent development challenges in Muslim-majority countries, and conventional fiscal and market-based instruments have frequently proven insufficient to achieve inclusive outcomes. This study examines the complementary roles of zakat (obligatory almsgiving) and waqf (Islamic endowment) as instruments of Islamic social finance (ISF) in reducing poverty and promoting inclusive economic development. Using a systematic literature review and synthesis of empirical, conceptual, and institutional studies published between 2008 and 2026, this article analyzes how zakat functions as a short-term redistributive and consumption-smoothing mechanism, while waqf particularly cash waqf and productive waqf provides a sustainable, asset-based platform for long-term human capital formation, micro-enterprise financing, and public-goods provision. The findings indicate that integrating zakat and waqf into a single complementary framework, rather than managing them as separate and competing instruments, produces stronger and more sustainable poverty-reduction outcomes than either instrument used alone. Evidence from Indonesia, Malaysia, Pakistan, Bangladesh, and other Organisation of Islamic Cooperation (OIC) member countries shows that zakat has reduced poverty headcounts and poverty gaps among recipients, while productive and cash waqf have financed education, health, and micro, small, and medium enterprise (MSME) development. However, optimization remains constrained by low financial literacy, fragmented governance, weak regulatory integration, and limited digitalization. This study contributes a conceptual model of zakat-waqf complementarity for inclusive development and offers policy recommendations for regulators, zakat and waqf authorities, and multilateral development institutions seeking to mainstream Islamic social finance within national poverty-reduction and Sustainable Development Goals (SDGs) strategies.
Co-Authors A. Muammar Alawi Ahmad Baedowi Ahmad Baedowi Ahmad Baedowi, Ahmad Ahmad, Bisyrul Kafi Ibnu Ahmada Rifqi Zulfahmi Ainiyah, Siti Nur Al-Qodry, Maulana Amalia, Holisatul Ananta, Daffa Adli Arif Ainur Rafiq Choirunnisa, Salsa Cita Devi Ainaya Dewanti, Francisca Galuh Erwin Kusumastuti3 Fabella Aprilia Duarsa Fauzatul Laily Nisa Fauzatul Laily Nisa Fauzatul Laily Nisa Fazriyah, Nurul Finda Rohmatin Nakrowiyah Firmansyah, Riki Zogik Ginting, Sonia Br Girycki Sana Aleffin Gyska Indah Harya Harya, Gyska Indah Herwanti, Eva Ilham Rahmatullah Rahmatullah Imaningsih, Ec.Niniek Imaningsih, Niniek Imaningsih, Niniek Priana Isbahi, Surya Alimansyah Jeisica, Jeisica Junior, Hanny Naafillia Krisna Rendi Awalludin Kusumastuti3, Erwin Laluna Nandita Hapsari Latifah, Mutiara Lestari, Mulyani Libyanita, Elysa Sukma Marshelynda, Alfia Rahmadhanti Meidianto, Chulaisy Mikhael Simalango Muhammad Faizal Maulana Muhammad Ghulam Dzaki Abdillah Mukti, Nilam Indra Permata Naurah, Adinda Putri Nicolas, Diva Delia Rossa Niniek Imaningsih Niniek Imaningsih Nisa, Fauzatul Laily Novaninda Ayu Cipta Novaninda Ayu Cipta Nur Okluanty, Fibi Pamungkas, Prasetio Drajat Pratama, Arista Putra, Moch Zufar Irhab S Rachmah, Nur Nabillah Raya, Dian Anisa Rifqi Rizqullah Ghozalie, Mohammad Riko Setya Wijaya Saifuddin Zuhri Saifuddin Zuhri Savira Apriliana Sulistyono, Bunga Aura Putri Utami, Nabela Wahyuningtyas, Ulfa Alvina Wanti Mindari Winanda, Salsabila Nuri Yeyen Andriana Zahirah, Ayu Zawawi Zawawi Zuhri, Saifuddin