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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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Exploring the Potential of Blockchain Technology for Zakat Administration in Indonesia Chita Ayu 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.v6i3.312

Abstract

Zakat is believed to be able to alleviate or at least reduce poverty in Muslim-majority countries. Indonesia, the largest Muslim-majority in the world, is claimed to have a huge potential for zakat. Unfortunately, the zakat collection rate based on the total zakat potential in the country is low. This study will investigate the potential for Blockchain technology in enhancing zakat collection in Indonesia. Through a survey, the study assesses the perception of a sample of 312 individuals in Jakarta regarding the levels of credibility of the existing fintech application offered through BAZNAS and assesses the need for blockchain adoption. Officials from the BAZNAS is also interviewed to determine perception and readiness of blockchain adoption for zakat collection. Lastly, this research shows that individuals in Jakarta demand credibility in paying zakat, and their acceptance to a new technology is high. While BAZNAS as zakat institution that has adopted blockchain in initial stage admit the usefulness of blockchain.
Conditional Cash Transfers Model of Zakat Distribution for Managing Covid-19 Impact on Health and Education Sectors Husnul Mirzal
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.v6i3.314

Abstract

Covid-19 Pandemic affecting negative impact on various sectors, beside its direct impact on increasing the positivity and fatality rate, the pandemic also causes indirect impact on health and education sectors such as increasing in the number of maternal and baby deaths, reducing participation in routine vaccinations, increasing the number of children dropping out of school and decreasing the quality of education. Distribution of social funds using the Conditional Cash Transfers (CCTs) model shows various positive impacts on the health and education sector in several countries, therefore social funds in the form of zakat are very potential to be distributed using CCTs to reduce the Covid-19 Pandemic indirect negative impact. Using a qualitative method with library research approach, researcher aims to offer technical zakat distribution using the CCTs scheme. The distribution of zakat using CCTs to reduce the impact of Covid-19 on health and education can be done by emphasizing mustahiq commitment to education and health facilities. The implementation of CCTs in the distribution of zakat funds can be carried out through several stages, namely recruitment of mustahiq assistants, mustahiq data collection, verification and validation of mustahiq’s data, socialization of commitments, verification of commitment and evaluation of programs and mustahiq’s conditions.
Mapping the Potential of Zakat Collection Digitally in Indonesia Alvina Syafira Fauzia; Sri Mulatsih; Findi Alexandi
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.v6i3.355

Abstract

The rapid development of technology in the financial sector encourages the transformation of zakat payment from a conventional system to a digital one. However, there are several obstacles in realizing the digitization of zakat in Indonesia, both from the internal and external side of zakat management organizations (OPZ). Therefore, a strategy is needed to support the digitization of zakat. This study aims to map the potential of collecting zakat through digital means in Indonesia. It is hoped that through this research, it could describe the potential conditions of each province and become a useful blueprint in formulating zakat policies in Indonesia. The data used in this study is secondary data from BPS, Puskas Baznas and Census for 2019 period. The method used in the mapping process is K-means Cluster, while the calculation of digital zakat potential uses the Exploratory Data Analysis (EDA) method. The results of this study show that the mapping is divided into 3 clusters where cluster 1 consists of 30 provinces, cluster 2 consists of 3 provinces and cluster 3 consists of 1 province. By dividing the high, medium and low categories for each variable in every cluster, the strengths and weaknesses in each of the variables for digital zakat potential can be assessed. Further, the estimation of potential for zakat collection through digital means in Indonesia is estimated at 5,32 trillion rupiah per month or 63,93 trillion rupiah per year in 2019 where West Java Province is the province with the highest digital zakat potential. The conclusion of this research is the importance of synergies between zakat management organizations (OPZ), the community and the government. There is need to pay attention to the weaknesses and strengths of each variable per province for optimizing zakat collection through digital means in Indonesia.
Reviving Zakat for Micro-Financing and Socio-Economic Development in Algeria Fatima Sayah; Khairunnisa Musari
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.v6i3.356

Abstract

Algeria has managed zakat for wealth distribution and project financing by managing and investing the zakat funds as microfinance to create jobs, reduce unemployment and poverty as well as contribute to financing the local development and encouraging investments by providing financial aids and good loan in financing micro-enterprises through qard el-hassan. Although the qard el-hassan program was freezed in 2014, qard el-hassan is slowly but surely has demonstrated its ability as an Islamic solution to achieve its social and economic goals in Algeria by managing the zakat fund as a financing source. By using descriptive statistics as analytical tool, this paper attends to describe: (1) Facts and figures of zakat in Algeria and (2) The role of zakat for financing through qard el-hassan and socio-economic development in Algeria. Overall, this paper encourages the government of Muslim countries to optimize the zakat fund as a financing source through qard el-hassan and/or another productive contract to face the socio-economic financing problem. Moreover, for the Government of Algeria, allocating zakat funds into qard el-hassan has to be considered to be revived to continue the impact of the Algerian zakat fund on the Algerian socio-economic development.
Factors affecting behaviour of Income Zakat payment among FELDA settlers during COVID-19 Pandemic Hairunnizam Wahid; Anida Norlena Salim; Mohamad Syahmi Mat Daud; Mohd Adib Ismail
International Journal of Zakat Vol 7 No 1 (2022): 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.v7i1.319

Abstract

As a Muslim who believes in Allah SWT, the responsibility to give zakat is one of the beliefs that must be implemented. And a Muslim should spend part of the property sincerely because Allah pleases alms. Internal and external factors that occur around an individual will affect his thoughts and behavior. Since the declaration of the COVID-19 pandemic announced by the World Health Organization (WHO), the whole world has been at war with the pandemic phenomenon of coronavirus outbreak. During that period, the world seemed to experience a "reset" in terms of economic and social aspects in the activities of individuals as an individual or a group. In this situation, imbalances in the socio-economy of society occur at all levels of the rich and the poor. At this point, zakat is one of the solutions to fix this imbalance. Various efforts have been moved by zakat institutions to increase awareness and attract the interest of the local Muslim community to issue income zakat on a regular basis. However, there is no special legal provision on the obligation to pay zakat, but voluntary obedience as a servant to the Almighty Creator is the inner strength. Therefore, this research was conducted through a survey of 552 respondents of the Settlers in FELDA Johor Baharu Region aiming to study the factors that affect the awareness of the Muslim community living in the settlement which has a planned social and spiritual program. This study employed quantitative methods through the distribution of questionnaires in form of binary questions and Likert scales. Descriptive statistical analysis was also used to look at the relationship of the factors influencing the behavior of respondents to issue income zakat during the COVID-19 pandemic. The results of the study found that the dependent factor which was the intention was the only significant factor on the behavior of FELDA Settlers to issue income zakat post-pandemic COVID-19. Other independent factors were not significant but there was still a positive relationship to the behavior of zakat payment among the Settlers in the Johor Bahru Region. The results of the study found that factors of age, religious influences, and courtesy were the driving forces behind the Settlers' awareness. Keywords: Religion, FELDA, behavior, compliance, awareness, income Zakat, COVID-19 pandemic time
Decentralization in Malaysia’s Zakat Management Organizations: A Comparison of Some States’ Zakat Collection Achievements Muhsin Nor Paizin
International Journal of Zakat Vol 7 No 1 (2022): 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.v7i1.333

Abstract

The federal constitution defines Malaysia as a constitutional monarchy. The division of powers between the federal and state governments in the two lists has been explained by referencing the Federal Constitution’s Ninth Schedule. The federal government’s State List-II (aka the Federal List) gives significant control over various Muslim practices, such as zakat, and Malay tradition, to the states. So, therefore, it falls under the jurisdiction of the states to administer zakat. There are state-run zakat management organizations where decentralization has been implemented. This study aims to find out if decentralized zakat management, based on the findings of five Malaysian states: Johor, Perak, Selangor, Penang, and the Federal Territory, has a significant impact on overall zakat collection in the country. A significant benefit of decentralizing zakat collection efforts is that those efforts are more likely to produce better results. Collecting zakat using advanced channels provides a benefit in terms of various aspects of the collection system, and this represents a new stage in zakat collection when compared to economic data.
Zakat Charity and Wealth Distribution: An Agent Based Computational Model Muhammad Jaffer Asif
International Journal of Zakat Vol 7 No 1 (2022): 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.v7i1.340

Abstract

An Agent Based Model (ABM) of wealth distribution (Wilensky, 1998) that creates representative Pareto pattern of wealth distribution, is customized to introduce Zakat (a charity in Islamic Finance @2.5% of net wealth). The impact of this small charity on the part of the rich changed the Pareto distribution of wealth in the model into a normal distribution. The redistribution as a result of Zakat also increased the net wealth of the model as a whole, thereby stimulating economic growth. The results stresses the importance of non-conventional handling of the issue and highlights the role of small charities in improving economic wellbeing.
Factors Predicting Zakāh Compliance Behaviour in Indonesia Mumuh Muhammad; Aas Nurasiyah; A. Jajang W. Mahri; Ram Al Jaffri Saad
International Journal of Zakat Vol 7 No 1 (2022): 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.v7i1.349

Abstract

The objective of this study is to analyze factors which predict zakāh compliance behavior using attitude towards zakāh and intention to pay zakāh as independent variables. This study uses the theory of planned behavior (TPB) as a theoretical framework. Quantitative approach is used with partial least squares-structural equation modeling (PLS-SEM) as data analysis technique based on a questionnaire survey of 90 zakāh payers (muzakki) in Bandung which is one of the districts in Indonesia. Results show that attitude towards zakāh has a positive impact significantly on intention to pay zakāh and intention to pay zakāh has a positive impact significantly on zakāh compliance behavior. Zakāh compliance behavior is found to be not directly affected by attitude towards zakāh but indirectly affected through intention in paying zakāh. Therefore, the theory of planned behavior shows suitability in both theory and practice in the zakāh cases. The results of study are expected to contribute new insight for zakāh fund management, particularly in the majority-Muslim countries, through improving zakāh compliance behavior. All parties, especially government and zakāh institutions, should pay attention seriously to these variables to optimize zakāh collection in the future.
Does Zakat Disclosures as Corporate Social Responsibility (CSR) Have an Impact on Islamic Banking Performance? Aam Slamet Rusydiana; Ririn Riani
International Journal of Zakat Vol 7 No 1 (2022): 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.v7i1.376

Abstract

This study aims to examine the impact of zakat disclosure, especially on the application of corporate social responsibility (CSR) which is the contribution of Islamic banking to its financial performance, namely return on assets and return on equity. This study focuses on 8 Islamic commercial banks in Indonesia from 2011 to 2020. The sample was selected based on the transparency regarding zakat disclosure in their annual report. The method in this study uses a panel data approach. The results show that the contribution of zakat disclosure as corporate social responsibility has a positive and significant effect on both models of Islamic bank financial performance in Indonesia. This shows that CSR through zakat can support the stakeholder theory where Islamic banks that focus on social obligations will improve their financial performance. This study provides a theoretical contribution by explaining disclosure of zakat is an obligation for Islamic banks, and provides important empirical evidence for policy implications. Thus, Islamic bank management may find the importance of CSR in zakat disclosure through reports on sources of funds and distribution of zakat funds in their financial statements for the benefit of stakeholders.
Analysis of The Impact of BAZNAS Productive Zakat Investment on The Cibuluh Bogor Batik Village Program Using SROI Methods Afia Salsabila; Farida Ratna Dewi; Eka Dasra Viana
International Journal of Zakat Vol 7 No 1 (2022): 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.v7i1.381

Abstract

Sustainable development programs have goals that are globally known as Sustainable Development Goals (SDGs). The United Nations said that there were 17 goals to be achieved in the program. One of its goals is to end all forms of poverty everywhere. The poverty rate in Indonesia has increased in 2020 due to the Covid-19 pandemic. One way that can be used to overcome these problems is to implement community empowerment programs. The Cibuluh Bogor Batik Village is a community empowerment program in the form of productive zakat activities distributed by BAZNAS. Appropriate evaluation methods are needed to measure the impact of the program on the community. Social Return on Investment (SROI) is a program evaluation tool that can be used to measure the impact of social investment generated. This study aims to analyze the program innovation and social rate of return of the Cibuluh Bogor Batik Village program. The type of data used is primary and secondary data. Data were analyzed by the SROI method. The results show that the social return value is 1,12:1, meaning that every IDR1 invested will benefit IDR1,12 for stakeholders.

Page 11 of 20 | Total Record : 191

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