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Productive Zakat As An Alternative Islamic Social Financial Instrument In Community Economic Empowerment Reflection Of The Covid-19 Era Dina Arfianti Siregar; Saparuddin Siregar; Marliyah Marliyah
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 12 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i12.848

Abstract

The Muslim population that has great potential in giving zakat is Indonesia. One of the functions of zakat is as a social fund that can be used to overcome social problems such as poverty that occurs in society. Of course, an appropriate formulation is needed to utilize zakat assets to overcome these social problems. Among the efforts is to build a paradigm that the use of zakat must be productive, educational, and economical so that in the end, zakat recipients (mustah}iq) will leave the mustahiq zone and will automatically enter the mandatory zakat zone (muzak). Productive zakat is giving zakat that can make recipients produce something continuously through the zakat assets they have received. This program can not only help underprivileged people. However, it can also enable people who have been economically deprived and have always been zakat recipients to change their position to become muzakki. This research describes productive zakat and its empowerment in Indonesia. Apart from that, we also found that productive zakat is very powerful in playing its role as one of the sharia financial instruments in Indonesia in empowering and alleviating poverty through the philanthropic institutions that support it.
Analysis of Factors Influencing the Accountability of Zakat Institutions with Internal Control as a Moderating Variable : An Empirical Study of UPZ Mosques in Medan City Mustofa Kamal Ahmad Sagala; Saparuddin Siregar; Aqwa Naser Daulay
JURNAL ECONOMINA Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i8.3658

Abstract

This study aims to analyze the influence of transparency, amil competence, religious leadership, and muzaki participation on the accountability of zakat institutions with internal control as a moderating variable. The study used a quantitative approach with the PLS-SEM method on 100 muzaki at three UPZ Mosques in Medan City. The results showed that transparency, amil competence, religious leadership, and internal control had a significant positive effect on the accountability of zak at institutions, while muzaki participation did not have a significant effect. Internal control acted as a predictor moderator. These findings emphasize the importance of transparency and internal control in improving the accountability of mosque-based zakat management.