JITAA : Journal Of International Taxation, Accounting And Auditing
Vol 5 No 01 (2026): JITAA: JOURNAL OF INTERNATIONAL TAXATION ACCOUNTING AND AUDITING

ANALISIS PENGARUH PEMBERDAYAAN ZAKAT PRODUKTIF TERHADAP PENGENTASAN KEMISKINAN MUSTAHIK DENGAN KETERAMPILAN SEBAGAI VARIABLE MODERASI

Erni Susilawati (Uin Sultan Maulana Hasanudin Banten)



Article Info

Publish Date
30 Jun 2026

Abstract

This study aims to analyze the effect of productive zakat empowerment on poverty alleviation among mustahik and to examine the moderating role of skills among beneficiaries of productive zakat programs administered by BAZNAS Pandeglang Regency. A quantitative approach was employed using a survey method involving productive zakat beneficiaries. Data were analyzed using linear regression and Moderated Regression Analysis (MRA). The findings indicate that productive zakat empowerment positively contributes to poverty alleviation by improving economic capacity and business independence among mustahik. Furthermore, skills strengthen the relationship between productive zakat empowerment and poverty reduction. Beneficiaries with higher skill levels are able to utilize productive assistance more effectively, resulting in more sustainable welfare improvements. These findings highlight the importance of integrating financial support, training, and skill development within zakat-based empowerment programs to enhance their effectiveness in alleviating poverty.

Copyrights © 2026






Journal Info

Abbrev

JITAA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

JITAA : Journal Of International Taxation, Accounting And Auditing with e-ISSN : 2829-6370 (Online) is an electronic scientific journal published online twice (June and December) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JITAA : Journal Of International Taxation, ...