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Zakat Maal Management and Regulation Practices: Evidence from Malaysia, Turki and Indonesia Mukhlishin, Mukhlishin; Wahab , Abdul; Setiaji, Bambang; Tazhdinov, Magomed
Journal of Human Rights, Culture and Legal System Vol. 4 No. 2 (2024): Journal of Human Rights, Culture and Legal System
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jhcls.v4i2.204

Abstract

This research investigates the management and regulatory practices of zakat maal (wealth tax) in Malaysia, Turkey, and Indonesia, aiming to provide a comparative analysis grounded in empirical data. Methodologically, the study employs a comparative qualitative analysis based on secondary data from academic literature, government reports, and institutional publications. The results show, first, Malaysia employs a centralized and technologically integrated approach, ensuring transparency and efficiency in zakat collection and distribution. In contrast, Turkey adopts a decentralized model driven by non-governmental organizations and community participation, fostering flexibility but posing challenges in standardization and oversight. Indonesia's hybrid model combines governmental oversight with private sector involvement, aiming to balance regulatory control with local adaptability, yet needs help in coordination and public trust. Second, the policy enhancements such as improved coordination mechanisms, strengthened regulatory frameworks, and enhanced public awareness to optimize Zakat's role in poverty alleviation and social welfare across Malaysia, Turkey, and Indonesia. This research contributes to the broader discourse on Islamic finance and social policy by providing nuanced insights into zakat management practices, offering valuable implications for policymakers, practitioners, and scholars interested in enhancing zakat efficacy globally.
Dimensi Kosep Wisata Halal: al-Dlaruriyat al-Sitt Pemandian Air Panas Sariater di Subang Husen, Fathurrohman; Abas, Zainul; Mukhlishin , Mukhlishin; Tazhdinov, Magomed; Anggrella, Dita Purwinda; Purwono, Purwono
ASAS Vol. 17 No. 01 (2025): Asas, Vol. 17, No. 01 Juni 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/v1czv551

Abstract

The concept of halal tourism has become a trend and focus of discussion lately. This shows the dynamization of fiqh in the tourism sector. This study aims to explore how the management of Sariater hot springs in Subang responds to fiqh, which is the needs of tourists who implement the concept of halal tourism. The method used is qualitative with primary data from interviews with tourism managers and site observations. Secondary data uses documentation of releases on internet media. As a result, the manager of Sariater responds to the dynamism of fiqh owned by tourists by making policies that lead to the concept of halal tourism. There are three actions that researchers get; first, maintaining cleanliness and preserving trees around tourist attractions, reflecting hifzu al-bi’ah; second, providing special facilities for women (Women Only), demonstrating hifzu al-din; third, monitoring water temperature and mineral content to ensure compliance with hifzu al-nafs. The author recommends that additional facilities be provided in the future, such as halal-certified food and beverages, as well as sharia-compliant massage services, to enhance the overall halal tourism experience and attract more Muslim and non-Muslim tourists
the Effectiveness of Zakat Applications in Improving Transparency and Accountability Tazhdinov, Magomed; Hidayanti, Nur Fitri
Journal of Sharia Economy and Islamic Tourism Vol 6, No 1 (2025): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jseit.v6i1.35461

Abstract

Abstract: The development of digital technology has opened up new opportunities in zakat management, making research on the effectiveness of digital-based zakat applications important to ensure that zakat management is increasingly transparent, accountable, and in accordance with sharia principles. This study aims to analyze the effectiveness of digital-based zakat applications in improving the transparency and accountability of zakat management through a Systematic Literature Review (SLR) approach. Literature sources were obtained from reputable databases, namely Scopus, DOAJ, and Google Scholar, covering publications from 2015 to 2025. A systematic review process was conducted to identify, evaluate, and synthesize relevant findings from previous studies. The results showed that digital zakat applications were effective in strengthening the transparency and accountability of zakat institutions, particularly through increased information disclosure, financial reporting accuracy, zakat distribution monitoring, and increased community participation. These findings confirm that the digitization of zakat plays a strategic role in building the trust of muzaki, strengthening the accountability of zakat management organizations, and encouraging the optimization of zakat governance in accordance with sharia principles. Thus, this study not only contributes conceptually to the development of academic literature on the digitization of zakat, but also offers practical recommendations for zakat institutions and regulators in designing more transparent, accountable, and sustainable digital-based zakat management strategies.Abstrak: Perkembangan teknologi digital telah membuka peluang baru dalam pengelolaan zakat, sehingga penelitian mengenai efektivitas aplikasi zakat berbasis digital penting dilakukan untuk memastikan tata kelola zakat semakin transparan, akuntabel, dan sesuai prinsip syariah. Penelitian ini bertujuan untuk menganalisis efektivitas aplikasi zakat berbasis digital dalam meningkatkan transparansi dan akuntabilitas pengelolaan zakat melalui pendekatan Systematic Literature Review (SLR). Sumber literatur diperoleh dari basis data bereputasi, yaitu Scopus, DOAJ, dan Google Scholar, dengan cakupan publikasi pada rentang tahun 2015–2025. Proses telaah sistematis dilakukan untuk mengidentifikasi, mengevaluasi, dan mensintesis temuan-temuan penelitian terdahulu yang relevan. Hasil penelitian menunjukkan bahwa aplikasi zakat digital terbukti efektif dalam memperkuat transparansi dan akuntabilitas lembaga zakat, terutama melalui peningkatan keterbukaan informasi, akurasi pelaporan keuangan, monitoring distribusi zakat, serta peningkatan partisipasi masyarakat. Temuan ini menegaskan bahwa digitalisasi zakat berperan strategis dalam membangun kepercayaan muzaki, memperkuat akuntabilitas organisasi pengelola zakat, dan mendorong optimalisasi tata kelola zakat sesuai prinsip syariah. Dengan demikian, penelitian ini tidak hanya memberikan kontribusi konseptual bagi pengembangan literatur akademik mengenai digitalisasi zakat, tetapi juga menawarkan rekomendasi praktis bagi lembaga zakat dan regulator dalam merancang strategi pengelolaan zakat berbasis digital yang lebih transparan, akuntabel, dan berkelanjutan.