HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah
Vol. 1 No. 1 (2025): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah

Tinjauan Zakat, Infak, dan Sedekah sebagai Bentuk Transfer Kekayaan: A Review of Zakat, Infaq, and Sadaqah as Forms of Wealth Transfer

Achmat Subekan (Pusdiklat Anggaran dan Perbendahaaran, BPPK, Kementerian Keuangan, Indonesia)
Azwar Azwar (Institut Agama Islam STIBA Makassar, Indonesia)



Article Info

Publish Date
01 Dec 2025

Abstract

This study aims to describe the concept of zakat, infak, and sadaqah (ZIS) from the perspective of Islamic economics as instruments of wealth transfer and to explain their roles in creating a just and sustainable distribution of wealth within society. The research employs a qualitative approach using the library research method. Data analysis is conducted descriptively and analytically through normative-theological and structural-economic approaches, in order to reveal both the spiritual values and economic functions of ZIS in the context of wealth redistribution. The findings indicate that zakat, infak, and sadaqah play a strategic role in maintaining the socio-economic balance of society. These instruments function as effective mechanisms of wealth transfer that help reduce disparities between the rich and the poor. Beyond being an act of obedience to Allah, ZIS also strengthens social solidarity, promotes economic self-reliance, and realizes falah—the attainment of well-being in this world and the hereafter. Therefore, ZIS represents an Islamic economic instrument that is not only spiritually oriented but also makes a tangible contribution to equitable economic development and social sustainability.

Copyrights © 2025






Journal Info

Abbrev

hisab

Publisher

Subject

Religion Economics, Econometrics & Finance

Description

HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah is a peer-reviewed academic journal that publishes original research articles, conceptual studies, and practical analyses in the field of Islamic accounting and financial reporting. The journal aims to advance scholarly and professional understanding ...