al-Afkar, Journal For Islamic Studies
Vol. 9 No. 2 (2026)

Holistic-Integrative Islamic Economics: Synergy of Revelation, Reason, and Social Reality in the Management of Zakat and Productive Waqf

Royani Royani (Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBI) Global Mulia Cikarang)
Rohwan Rohwan (Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBI) Global Mulia Cikarang)
Mugni Muhit (STAI Al Ma'arif Ciamis)



Article Info

Publish Date
22 Jun 2026

Abstract

This study aims to analyze the strengthening of productive zakat and waqf governance through a holistic-integrative Islamic economic approach in Indonesia. The background of this study is based on the substantial potential of zakat and waqf that has not been optimally realized due to weak governance and the gap between normative, rational, and empirical dimensions in practice, particularly within Islamic Higher Education Institutions (PTKI). This research employs a qualitative literature review method with a thematic content analysis approach, drawing on recent scholarly articles and policy documents. The findings indicate that zakat functions as a short-term redistributive instrument, while productive waqf serves as a long-term development instrument, both of which are complementary. In addition, digitalization enhances transparency and efficiency; however, its effectiveness depends on the quality of governance. The study also finds that zakat and waqf are aligned with maqasid al-shariah and the Sustainable Development Goals (SDGs), and that knowledge integration within PTKI provides an important epistemological foundation for their management. The novelty of this research lies in the development of a holistic-integrative Islamic economic model that connects revelation, reason, and social reality within a unified systemic framework. This study concludes that the integration of productive zakat and waqf can improve the effectiveness of socio-economic development, although further empirical validation is required.

Copyrights © 2026






Journal Info

Abbrev

Afkar_Journal

Publisher

Subject

Social Sciences

Description

al-Afkar, Journal for Islamic Studies is published by Association of Secondment Lecturers (Asosiasi Dosen DPK) UIN Sunan Gunung Djati Bandung Indonesia. Focus of al-Afkar, Journal for Islamic Studies is on publishing original empirical research articles and theoretical reviews of Islamic Studies, ...