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International Journal of Zakat (IJAZ)
Published by Center of Strategic Studies, Badan Amil Zakat Nasional Indonesia
ISSN : 25411411     EISSN : 25482335     DOI : -
Core Subject : Religion,
Religion
International Journal of Zakat (IJAZ) is an open access journal. All accepted manuscripts are published Free of Charges. International Journal of Zakat (IJAZ) focuses on zakat studies such as general activities of zakat management, institutional foundation, zakat administers qualifications, good governance practices, assessment methodology and other areas related to zakat. General activities of zakat management covers discourses about zakatable wealth, methods of collection and performance indicator; Institutional foundation includes private sector, special department, government on mandatory basis enforced by the regulation and credibility of the institutions; Zakat administers qualifications comprises sharia and professionalism principles and trust of zakat payers; On the other hand, good governance practices covers internal/external reporting system and risk management. International Journal of Zakat (IJAZ) mainly publishes articles using quantitative data, however, this journal also welcomes articles written in the qualitative approach. Contributions are welcome from across disciplines, including economics, history, law, finance, psychology, sociology and various studies related to zakat. By bringing these studies, IJAZ makes an effort to examine that the development of zakat would give an alternative contribution to the poverty alleviation and improve social welfare.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 191 Documents
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Investigating Zakat Institution Performance in Indonesia Mohammad Bintang Pamuncak; Bayu Taufiq Possumah; Diva Azka Karimah
International Journal of Zakat Vol 6 No 2 (2021): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v6i2.282

Abstract

This study aims to seek the impact of zakat accounting standards (PSAK Shariah No.109) adoption on the financial performance of zakat institutions. This study employed the Difference in Difference (DiD) test and Panel data regression using the data from 5 national scale zakat institutions in Indonesia from 2006 to 2019. This study found a difference in zakat institution performance between the pre and post-adoption of PSAK Shariah No.109, both in the DiD test and Panel data regression model.
The Impact of Covid-19 on Zakat Shares Potential in Indonesia Nono Hartono; Helen Prisila; Gustani .
International Journal of Zakat Vol 6 No 2 (2021): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v6i2.286

Abstract

This study aims to analyze the impact of Covid-19 on the potential for zakat on shares. The method used is a quantitative method. The sample used is a company registered with the Jakarta Islamic Index (JII), as many as 23 companies, the determination of the sample is determined by judgment sampling technique. The data analysis method used is descriptive method. The method of calculating the potential zakat of shares is calculated by multiplying the number of shares and the average share price then multiplying the nishab of zakat on shares. Then the t-test is carried out to prove whether there is a difference in the potential for zakat on shares before and during Covid-19. The potential for zakat on shares in 2020 is Rp. 39.8 trillion and lower than in 2019. The t-test results show that there is a significant difference between zakat potential in 2019 and the Covid-19 pandemic in 2020. This illustrates that the potential for zakat on shares in JII has been negatively affected by the Covid pandemic. -19 as the company's share price decreases. The potential for zakat shares in the infrastructure, utilities and transportation sectors is most affected by the Covid-19 pandemic compared to other sectors. The existence of a large-scale social restriction policy has an effect on the movement of people in using transportation, which causes a decrease in the stock price of the transportation sector
Maximizing Zakat Revenues in the COVID-19 Period Umar Habibu Umar; Mustapha Abubakar
International Journal of Zakat Vol 6 No 2 (2021): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v6i2.289

Abstract

The Novel Coronavirus (COVID-19) pandemic has put the entire world into not only health but economic and social problems. Currently, finding a sustainable way out of the poverty caused by the pandemic had become a global concern. Unfortunately, even as poverty alleviation has for long been a key issue in the agenda of OIC member countries, the emergence of the pandemic has pushed down these countries into a poverty hole deeper than before. Islamic social finance instruments, particularly zakat, waqf and Islamic microfinance are believed to be valid instruments that could mitigate the consequences of the pandemic. Against this, the present study aims to provide a way of maximizing zakat revenues in OIC member countries through the creation of zakat accounting standards. The study found only two existing zakat accounting standards for the computation of business zakat. The first one was developed by AAOIFI in 1998 and became effective in 1999, primarily for the application by IFIs. Given the limitation and inappropriate application of AAOIFI’s zakat accounting standard in the Malaysian context, the Malaysian Accounting Standard Board developed another standard suitable for the application by Malaysian firms effective from 2016. Thus, the foregoing findings imply the need for each OIC member country to create the zakat accounting standard to adopt by its firms in order to maximize zakat revenues.
Developing a Mathematical Equation to Predict Khums and Zakat in the Iranian Economy Nader Namdar; Mehdi Moradi; Yaghoub Mohmodian; Mehdi Sadegi Shahdani; Roghayieh Hassanzadeh
International Journal of Zakat Vol 6 No 2 (2021): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v6i2.292

Abstract

Khums and Zakat in Islam, especially among Shiite communities, are the most important religious aspects for establishing the Islamic economy, so the accurate prediction of their amount is significant to ensure the provision, planning and financial targeting in the Islamic economy. The purpose of this descriptive-exploratory study is to fit the calculations made of Khums and potential Zakat in the country during the years 2008 to 2014 and design a mathematical equation to predict the amount of Khums and potential Zakat in the Islamic economy of Iran, using the second-degree equation of Fourier Series in MATLAB software. While calculating the types of Khums and Zakat, the research results determine the coefficient of determination R2 equal to 1 for total Khums, 0.9982 for income Khums, 0.9838 for total Zakat, 0.991 for Zakat without livestock and 0.9203 for total Khums and total Zakat. The results are obtained from the mean base square of RMS are 0, 0, 1.2504, 1.503 and 1.4982, and the adjusted coefficient of adjusted R2 are 0, 0, 0.9029, 0.2947 and 0.5215, respectively. It is a sign of the goodness of accurate fitting of research calculations. In this article, for each of the five types of Khums and Zakat, the formula for calculating the output of specific coefficients are recorded and presented by MATLAB software, which is an efficient method in predicting results in other sciences and can predict the types of Khums and Zakat in the Islamic economy of Iran accurately.
Zakat and Its Impact on Socio-Economic Welfare Before COVID-19 Pandemic in Indonesia Sulaeman Sulaeman; Rifaldi Majid; Tika Widiastuti
International Journal of Zakat Vol 6 No 2 (2021): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v6i2.301

Abstract

The purpose of this paper is to examine empirically the impact of zakah on socio-economic welfare to enhance the Indonesian economic growth and purchasing power as well as to reduce the level of poverty along with the period 2002-2019 in Indonesia. Through multiple regression methods, the study found zakah has a positive and significant effect to boost economic growth and purchasing power. Zakah also is found to contribute to reducing the level of poverty before pandemic Covid-19 in Indonesia. The results of this study will support that the zakat is not merely benefits to social sectors but also have a positive impact on the economic development of the society. This study will also give an alternative of public policy for the Indonesian government to continuously promote zakah for supporting to achieve national economic recovery during and post-Covid-19 in Indonesia.
A Scientometric Analysis of Zakat Literature Published in times of COVID-19 Pandemic Aam Slamet Rusydiana; Aisyah As-Salafiyah
International Journal of Zakat Vol 6 No 2 (2021): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v6i2.306

Abstract

This bibliometric study investigates the development of trends from various studies on the role of zakat in the COVID-19 pandemic published by journals equipped with a digital-object-identifier. The analysis is focused on descriptions of the characteristics and trends of keywords, authors, journals and citations. The data analyzed were 32 DOI-equipped publications indexed by Google Scholar. The search used to determine the research dataset was last updated on March 16, 2021. The data was then processed and analyzed using the VOSviewer application program to determine the bibliometric mapping of research developments on the role of zakat in the COVID-19 pandemic. The results showed that the visualization of the mapping of research developments in this theme was divided into 4 clusters. Cluster 1 consists of 17 topics, cluster 2 consists of 17 topics, cluster 3 consists of 16 topics and cluster 4 consists of 8 topics. The most popular authors in the results of this bibliometric study are Dzarfan Abdul Kadir, then Margaret Adamek. Then the most popular journals are the Journal of Islamic Accounting and Business Research and the International Conference of Zakat (ICONZ) Proceeding. Most citations are occupied by papers written by Bin-Nashwan (2020)
Effectiveness of Zakat-based Poverty Alleviation Program Ayub Miah
International Journal of Zakat Vol 6 No 2 (2021): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v6i2.325

Abstract

Under the market economy framework, different development models and approaches have been tested in Bangladesh for quite a few decades to alleviate poverty. However, evidence shows that these programs did not equally benefit all categories of the poor. In particular, some survey reports observed that micro-finance institutions have failed to reach the hardcore poor. A few studies reveal that microfinance has created debt cycles to pay the instalments of loan by making new loan from moneylenders in some cases. This paper explores some policy strategies for poverty alleviation, focusing on the effectiveness of Zakat-based programs. The Islamic approach to poverty alleviation is more comprehensive than the conventional one. The Center for Zakat Management (CZM) has adopted an integrated approach overwhelming the limitations of the conventional methods in implementing Zakat-based poverty alleviation programs. The impact assessment reports show that its livelihood projects have successfully empowered the poor by transferring equity capital and skill development and supporting education, creating access to healthcare services, ensuring safe water, hygiene sanitation, and promoting religious values raising social awareness. CZM’s approach seems to be very comprehensive, covering the basic needs of an ultra-poor household and their way forward. The CZM’s integrated livelihood program may be replicated in other countries as well for further assessment.
The Potential of Indonesian Zakat for Zakatnomics Improvement - Taxonomic Analysis Techniques Zulfikar Hasan
International Journal of Zakat Vol 6 No 3 (2021): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v6i3.275

Abstract

Research made by researchers is related to zakat which can improve the economy of the ummah. Through zakatnomics how to raise awareness to build a new economic order to achieve happiness, life balance, and human dignity which is based on the spirit and noble values ​​of the zakat law. Namely the spirit of devotion, the spirit of productivity, and a fair economy, and the spirit of grounding ZISWAF in the practice of life. Research made by researchers uses qualitative methods with Taxonomic Analysis Techniques, where researchers generally look at the problems faced by Baznas RI to optimize the potential of zakat which will have a good impact on the ummah. The results of this study show that the potential for zakat in Indonesia is very large, in 2020 the potential for zakat in Indonesia will reach 230 trillion rupiahs, but the absorption of zakat funds is still below 10 percent. Because there are several obstacles faced by BAZNAS to increase the existing potential. Hopefully, this research will give a little contribution to the academic world and practitioners, and there will continue to be research related to zakat in Indonesia.
The Priority Problems and Solutions in Formulating Strategies to Optimize Zakat Collection in Indonesia Mochammad Ardani; Arif Pujiyono
International Journal of Zakat Vol 6 No 3 (2021): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v6i3.290

Abstract

Zakat is giving part of the assets that are owned by a certain amount (nishab) at a certain time (haul) and giving it to a certain group (mustahik). The potential for zakat in Indonesia is very high, considering that the majority of Indonesia's population is Muslim. The potential for zakat collection in Indonesia is recorded at IDR 217 trillion, but zakat collection is still far from optimal. The amount of zakat funds that can be collected is only 10.22 trillion rupiah, which means 4.71% of the calculated potential. This research aims to determine priority problems, solutions, and formulating the strategies in optimizing zakat collection. The method used is the Analytical Network Process (ANP), which is a data analysis technique to formulate factor priorities and determine strategies based on several key informant perspectives with in-depth interview technique. This study took key informants from the Ministry of Religion, Badan Amil Zakat (BAZ), Lembaga Amil Zakat (LAZ), representatives of the Masyarakat Ekonomi Syariah (MES), and academics from MUI in achieving the research objectives. The results of the study explained that the priority problems in collecting zakat are low reporting, governance of zakat institutions, low of public awareness, and low of human resources. Priority solutions in collecting zakat are the provision of sharia audits, the establishment of SOPs for collecting zakat, zakat education, and establishing partners with social and humanitarian institutions. Strategies that can be implemented in optimizing zakat collection are tightening supervision for zakat institutions and increasing public’s trust toward amil zakat institutions.
Zmart for Empowerment Community Welfare Sigit Priatmoko; Rahayu Lestari Putri
International Journal of Zakat Vol 6 No 3 (2021): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v6i3.308

Abstract

Zakat is one of the pillars that reflects Islam's great concern for human welfare. Islam considers that welfare can prevent people from disbelief. Therefore, poverty alleviation is also a concern in Islamic doctrines. Along with the development of science and technology, the management of zakat also continues to develop. The National Zakat Agency (BAZNAS) recently developed a Zmart program that aims to alleviate poverty by increasing mustahik-owned stalls or grocery stores' competitiveness. This study aims to examine the implementation of the Zmart program and the extent of its role in improving the welfare of the people who receive zakat (mustahik) in Bojonegoro Regency. Researchers used a descriptive qualitative method with a case study design. Data obtained through interviews, observation, and documentation. The informants in this study were the mustahik recipients of the Zmart program and the Chairperson of the BAZNAS in Bojonegoro Regency as the person in charge of implementing Zmart. The data analysis process uses an interactive model, which includes data collection, data reduction, data presentation, and concluding. The results showed that BAZNAS recently implemented Zmart in Bojonegoro Regency. The number of mustahik recipients is currently two from two remote villages in Margomulyo and Ngraho Districts. Zmart implementation went well according to the provisions. The existence of Zmart enough to help improve social and economic welfare. Mustahik is also starting to have a strategy to develop Zmart kiosks. However, it is not too significant because the Zmart business unit has just started. Also, BAZNAS Kabupaten Bojonegoro supports Zmart with a program to improve human resources quality yet, so mustahik competence in entrepreneurship is still low.

Page 10 of 20 | Total Record : 191

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