Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah
Vol 10, No 1 (2026): Economic And Investment

THE INFLUENCE OF PRODUCTIVE ZAKAT UTILIZATION ON WELFARE FROM THE MAQASHID SYARIAH PERSPECTIVE WITH EMPOWERMENT AS A MEDIATING VARIABLE

Dienillah, Izzah (Unknown)



Article Info

Publish Date
21 Mar 2026

Abstract

It was observed that the poverty rate in Bondowoso Regency declined from 2020 to 2024, indicating that poverty has gradually been alleviated and community welfare has improved. This study aims to: (1) analyze the direct effect of productive zakat utilization by the National Zakat Agency (BAZNAS) of Bondowoso Regency on the welfare of MSMEs from a maqashid sharia perspective; (2) examine the direct effect of BAZNAS empowerment on MSME welfare from a maqashid sharia perspective; and (3) analyze the indirect effect of productive zakat utilization on MSME welfare from a maqashid sharia perspective, with BAZNAS empowerment serving as a mediating variable.This study employed a quantitative research approach with an explanatory design. The population included 130 mustahik (zakat beneficiaries). Using the Isaac and Michael table with a 5% margin of error, a sample of 95 respondents was chosen through purposive sampling. Data collection involved observation, documentation, and questionnaires. The data were analyzed using Partial Least Squares (PLS). The findings indicate that productive zakat utilization has a significant positive effect on MSME welfare from a maqashid sharia perspective. However, BAZNAS empowerment in Bondowoso Regency does not have a significant effect on MSME welfare from a maqashid sharia perspective. In addition, productive zakat utilization has a significant effect on BAZNAS empowerment. Nevertheless, productive zakat utilization does not have an indirect effect on MSME welfare through BAZNAS empowerment as a mediating variable. Keywords: Productive Zakat Utilization, Welfare, BAZNAS Empowerment, and Maqashid Sharia

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Journal Info

Abbrev

profit

Publisher

Subject

Economics, Econometrics & Finance

Description

The journal publishes articles of interest to Islamic economics and banking practitioners, economic policy makers, and researchers. This journal encompasses research articles, original research report, reviews in Islamic economics and banking studies in any fields including; economics, finance, ...