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All Journal Electronic Journal of Education, Social Economics and Technology
Andi Chairil Furqan
Department of Accounting, Universitas Tadulako, Palu, Sulawesi Tengah, 94148
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Increasing ZIS Receipts through Transparency and Characteristics of BAZNAS and LAZ in Indonesia Sarifah Meilidya Trie Ayu; Tenripada Tenripada; Lucyani Meldawati; Andi Chairil Furqan
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1260

Abstract

This study aims to analyze the increase in the collection of Zakat, Infaq, and Sedekah (ZIS) through transparency and the characteristics of BAZNAS and Amil Zakat Institutions (LAZ) in Indonesia. This study uses data from BAZNAS and LAZ in Indonesia, with a final sample of 410 observations. The sample was selected using a purposive sampling technique. The results indicate that higher levels of transparency have a positive effect on increasing ZIS collection. In addition, institutional characteristics play an important role in increasing ZIS collection. Better institutional characteristics are associated with greater improvements in ZIS collection. The implications of this study are closely related to efforts to enhance ZIS collection through strengthening the characteristics of ZIS management institutions, such as institutional status, organizational type, and operational age, in order to build public trust. Furthermore, ZIS management institutions need to prioritize transparency, particularly through the presentation of annual reports, performance reports, and audited reports, to demonstrate a high level of accountability. The optimization of websites as a medium for transparency also needs to be enhanced to reach a wider range of donors, especially younger generations, in the digital era. However, these findings have several limitations, as the transparency measures used are limited to annual reports, performance reports, audited reports, and websites, and therefore do not cover other aspects of transparency.
Influence of Zis Funds, Education, Health and Entrepreneurship on the Achievement of Sustainable Development Goal 1 Satriah Satriah; Muliati Muliati; Latifah Sukmawati Yuniar; Andi Chairil Furqan
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1258

Abstract

This study investigates the influence of Zakat, Infaq, and Sadaqah (ZIS), education, health, and entrepreneurship on poverty alleviation in Indonesia, particularly in supporting the achievement of Sustainable Development Goal 1 (No Poverty). A quantitative approach was employed using secondary data from the National Amil Zakat Agency of the Republic of Indonesia (BAZNAS RI) and the Central Statistics Agency (BPS) for the 2021–2024 period. The data were analyzed through multiple linear regression with a panel data model. The results indicate that ZIS acceptance has a significant negative relationship with poverty levels, implying that higher ZIS collection and distribution can effectively contribute to poverty reduction. Meanwhile, school participation rates as an indicator of educational attainment show no significant impact on poverty reduction, suggesting that improvements in education quality and relevance are still needed to enhance its economic effect. Life expectancy, representing health indicators, demonstrates a significant negative influence, highlighting the essential role of better healthcare access and quality in reducing poverty. On the other hand, entrepreneurship, measured by the number of Micro and Small Enterprises (MSEs), exhibits a significant positive relationship with poverty, which may reflect challenges such as limited access to financing, low business literacy, and weak competitiveness among small entrepreneurs. These findings emphasize the importance of strengthening ZIS management, enhancing health services, and adopting sustainable strategies in education and entrepreneurship development. This study provides important insights for policymakers, zakat institutions, and communities in formulating effective strategies to accelerate poverty alleviation and achieve Sustainable Development Goal 1 in Indonesia.
Co-Authors Latifah Sukmawati Yuniar Lucyani Meldawati Muliati Muliati Sarifah Meilidya Trie Ayu Satriah Satriah Tenripada Tenripada