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All Journal Jurnal Ilmiah Al-Tsarwah Journal of Islamic Philanthropy and Disaster
Azrul Amirullah, Muhammad
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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POTENSI INTEGRASI ZAKAT DAN WAQAF BERBASIS DIGITAL UNTUK PENCAPAIAN SUSTAINABLE DEVELOPMANT GOALS (SDGS) DALAM PRESPEKTIF MAQASHID SYARIAH Fajar Satriyawan Wahyudi; Azrul Amirullah, Muhammad
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 2 (2025): June-December 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i2.11845

Abstract

This study examines the potential of digital-based zakat and waqf integration as a strategic instrument to support the achievement of the Sustainable Development Goals (SDGs) through the Maqashid Sharia approach. Using descriptive qualitative methods and literature studies, this study explores how digitalization can improve efficiency, transparency, and inclusiveness in zakat and waqf management. The analysis shows that digital zakat and waqf integration aligns with the five main objectives of Maqashid Sharia, namely the protection of religion, life, intellect, descendants, and property. Digital transformation is a catalyst for increasing public participation and equitable distribution of benefits, as well as addressing sustainable development challenges such as poverty, social inequality, and access to education. However, the implementation of this integration still faces challenges, including low digital literacy, a lack of innovation in social financial products, and limitations in regulations and reporting systems. Therefore, synergy between Islamic financial institutions, the government, and stakeholders is needed to build an adaptive, accountable, and sustainable zakat and waqf governance system to strengthen Islam's contribution to global development.
TRANSPARENCY AND ACCOUNTABILITY OF PRODUCTIVE WAQF: MITIGATING THE PRINCIPAL-AGENT PROBLEM THROUGH THE SHARIA CORPORATE SOCIAL PERFORMANCE (CSP) FRAMEWORK Azrul Amirullah, Muhammad; M. Akbar Hilman; Muhammad Nabil Hanif; Musyaffa Addin
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i2.10596

Abstract

Economic empowerment in the modern era focuses not only on improving material well-being but also demands equity, distributive justice, and social sustainability in accordance with sharia principles. In this context, waqf becomes a strategic instrument. The Indonesian Waqf Board (BWI, 2023) estimates that the potential for cash waqf in Indonesia reaches around IDR 180 trillion per year, but its realization is still very low, only in the range of several trillion rupiah. This large gap indicates that the potential of waqf as an inclusive and sustainable long-term financing instrument has not been optimally utilized. Using a descriptive qualitative method, a case study on the Foundation for the Maintenance and Expansion of Waqf at Pondok Modern Gontor (YPPWPM), UNIDA Gontor will be complemented by in-depth semi-structured interviews with various stakeholders to map perceptions and analyze relevant documents. Findings indicate persistent information asymmetry and limited public reporting, which erode trust and constrain the productivity of waqf assets. Mapping CSP’s three pillars: (i) social responsibility principles, (ii) social responsiveness processes, and (iii) observable outcomes onto YPPWPM’s governance clarifies where accountability mechanisms can be operationalized (e.g., clearer role separation, auditable reporting, outcome tracking aligned to maqāṣid al-sharī‘ah). The paper proposes a practicable CSP-Syariah checklist for nazhir that reduces information asymmetry, strengthens answerability, and improves legitimacy, thereby mitigating the principal–agent problem and enabling more consistent productive deployment of waqf assets at Gontor. Policy and managerial implications highlight the need for standardized public reporting, routine sharia/audit reviews, and outcome-based monitoring to sustain stakeholder confidence and social
Co-Authors Fajar Satriyawan Wahyudi M. Akbar Hilman Muhammad Nabil Hanif Musyaffa Addin