Jurnal Riset Akuntansi
Vol. 4 No. 4 (2026): November: Jurnal Riset Akuntansi

Zakat Produktif dan Pencapaian Sustainable Development Goals pada Badan Amil Zakat Nasional Kota Jambi

Hasrul Amri (Institut Teknologi dan Bisnis Ahmad Dahlan)
Mukhaer Pakkanna (Institut Teknologi dan Bisnis Ahmad Dahlan)



Article Info

Publish Date
29 Jul 2026

Abstract

This study examines the role of productive zakat in transforming mustahik from aid recipients into independent entrepreneurs while supporting their children’s education in Jambi City, which has a Human Development Index of 81.77 but still faces an urban poverty rate of 7.73%. Using a qualitative case study approach, the research involved five key informants from BAZNAS Jambi City. Primary data were collected through in-depth interviews, supported by secondary data from BAZNAS annual reports (2022–2024) and Jambi City in Figures 2025 published by Statistics Indonesia (BPS). The findings reveal that productive zakat managed by BAZNAS Jambi City has successfully empowered most beneficiaries to become independent entrepreneurs through the Z-Corner kiosk program. The program also provides educational financing, enabling nearly all mustahik children to access formal education. This success is driven by the integration of capital assistance and continuous business mentoring. However, challenges remain, including limited management capacity, suboptimal transparency, and weak cross-sectoral coordination. Overall, the study demonstrates that professionally managed productive zakat effectively contributes to achieving SDGs Goal 1 (No Poverty) and Goal 4 (Quality Education).

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Journal Info

Abbrev

JURA

Publisher

Subject

Economics, Econometrics & Finance

Description

Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh ...