cover
Contact Name
Fahmi Ali Hudaefi
Contact Email
-
Phone
+62213904555
Journal Mail Official
journal@puskasbaznas.com
Editorial Address
Kebon Sirih Raya Street No. 57, Kb. Sirih, Menteng, Central Jakarta 10340, Indonesia
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
International Journal of Zakat (IJAZ)
ISSN : 25411411     EISSN : 25482335     DOI : -
Core Subject : 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.
Articles 207 Documents
Sharia Motivation and Internal Control on the Performance of Zakat Management Organizations Mufidah Mufidah; Amri Amir; Achmad Hizazi; Enggar Diah Puspa Arum
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.v7i1.387

Abstract

This study examined the impact of sharia motivation and internal control on non-profit organization performance during the Covid Pandemic. The study’s novelty stems from the discovery of a new metric for sharia motivation. Additionally, this study addresses environmental uncertainty caused by the covid pandemic condition in a specific institutional setting, namely the zakah management organization. Thus, the pandemic weakens the economy; almost all industries are negatively impacted, but some have positive or increasing impacts, most notably the health industry; however, some industries have no effect, such as not-for-profit institutions, particularly zakah institutions that help a lot of people. As a result, environmental uncertainty was examined as a moderator variable. This study analyzed 90 observations from 20 zakah organizations in Jambi Province using cross-section data and primary data sources. SEM-PLS is a technique for performing moderating analysis. Sharia motivation and internal control affect on organizational performance while environmental uncertainty has no effect as a moderating variable. In addition, organizational performance affects accountability.
The Effect of Utilizing Productive Zakat, Infaq, Sedekah (ZIS) in Improving Mustahik’s Welfare at Baitul Mal Aceh Muhammad Haris Riyaldi; Salma Salma
International Journal of Zakat Vol 7 No 2 (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.v7i2.373

Abstract

This study aims to compare the welfare of mustahik who are assisted by business capital loans and work equipment through the use of productive zis in Baitul Mal Aceh. This study also analyzes the effect of the dimensions of productive Zakat, Infaq, Alms (ZIS) utilization on the welfare of mustahik. This research is a field research using quantitative methods. The population in this study were mustahik who received productive ZIS utilization in the form of qardhul hasan and work tools in the cities of Banda Aceh and Aceh Besar. The data collection instrument used a questionnaire with a sample of 86 respondents who were selected using simple random sampling. Data were analyzed using independent samples t-test to compare the level of welfare of mustahik between the two models of productive ZIS utilization. The data were also analyzed using multiple regression to examine the effect of the dimensions of empowerment, namely socialization, coaching and mentoring on the welfare of mustahik. The results showed that there was no significant difference between the welfare of mustahik who were empowered with the qardhul hasan model compared to the welfare of mustahik who were empowered by the work tool model. Socialization, coaching and mentoring have a significant effect on the welfare of the mustahik Baitul Mal Aceh, either partially or simultaneously. It is hoped that Baitul Mal Aceh will continue the productive ZIS utilization program and increase socialization, guidance and assistance for the successful development of mustahik businesses.
Productivity of Zakat Management Organizations (OPZ) in Indonesia Based on Malmquist Productivity Index " Ririn Riani
International Journal of Zakat Vol 7 No 2 (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.v7i2.386

Abstract

This paper discusses the efficiency and productivity of zakat management organizations in Indonesia based on the Malmquist Productivity Index. This type of research is quantitative research. The data used is a time series and cross-section from 2016-2019 using the Malmquist Productivity Index model to see the productivity level of 11 Zakat Management Organizations in Indonesia, using 2 input variables and 2 output variables. The results showed that all observed Zakat Management Organizations experienced an increase in productivity values during the 2016-2019 period, which means that all OPZs increased their achievements in the field of zakat management. Evidenced by the increase in EFFCH above 1 (1.365), PECH (1.243), and SECH (1.098). on the other hand, technology change or TECH decreased below 1 (0.854). This means that the main sources that influence the increase in OPZ productivity during the 2016-2019 period are the high change in efficiency value (EFFCH) and the stagnation of technological innovation change (TECH).
Mapping and Development Research Trends of Zakat Institutions: A Bibliometric Analysis Zaky Mubarak Lubis; Rama Wahyudin; Gusti Dirga Alfakhri Putra; Wahyuni Lely Augusna
International Journal of Zakat Vol 7 No 2 (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.v7i2.425

Abstract

Zakat institution as a forum for the development and growth of zakat activities by carrying out various activities. The framework and patterns that are built in the development and growth of zakat institutions need attention in the form of sustainable scientific innovation. This form of effort is like providing scientific contributions through scientific research related to zakat institutions. This study aims to provide an overview and mapping of topic trends regarding zakat institution research from 2009 to 2022 through two Journal Publishing Websites, namely Google Scholar and Scopus-indexed International Journals. The results show that from Google Scholar there are 3211 topics which are then filtered to avoid Duplicate System Errors so that it becomes 944 topics of zakat institutions, then there are 200 topics from Scopus indexed journals Q1, Q2, Q3 and Q4. Each website has qualities that describe the latest topic trends of the Zakat Institute leading to future research such as discussion topics related to digitalization, management to post-covid-19 topics.
Payment of Zakat on Income and Services: The Behavior and Characteristics of Millennial Employees in Jakarta and West Java Province Miryati Safitri; Achmad Firdaus; Ahmad Levi Fachrul Avivy; Muhammad Hasbi Zaenal
International Journal of Zakat Vol 7 No 2 (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.v7i2.426

Abstract

This study aims to analyze the factors of millennial employees in DKI Jakarta and West Java in paying zakat on income and services. This study covers the behavioural variables of millennial employees which include zakat literacy, the influence of social media and religiosity as well as other millennial employee characteristics, namely education level, type of zakat recipient institution selected, frequency of zakat payments, and experience in zakat. The millennial working population is represented by residents aged 20 - 39 years. The distribution of the questionnaire was carried out via google form to 400 people in DKI Jakarta and West Java as respondents. Data analysis using SEM PLS with the results of decisions to pay zakat income and services by millennial employees in the two provinces is influenced by social media and religiosity factors. Information about zakat on social media is believed by the millennial generation and so is the literacy factor regarding the amount of zakat and the conditions for zakat. Then other influences are the level of education, type of zakat payment preference institution, frequency of zakat payments, routine of attending recitations and experience in giving zakat which is believed to influence the decision to pay zakat income and services
The Nexus Between Zakat Performance, COVID-19 crisis and Islamic Banks’ Profitability: Empirical evidence from Indonesia Sulaeman Sulaeman; Muhammad Adam; Indri Supriani
International Journal of Zakat Vol 7 No 2 (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.v7i2.427

Abstract

This paper aims to empirically analyse the nexus between zakat performance, the COVID-19 crisis, and Islamic banks' profitability in Indonesia from 2015 to 2021. This study applied a quantitative method from the panel data regression model. The secondary data was used with a total sample of 10 selected Indonesian Islamic commercial banks. Based on the empirical findings, zakat performance is the primary determinant of Islamic banks' profitability in Indonesia. This is proven that zakat contributes significantly to increasing Islamic banks' profitability, namely ROA, ROE, and NPM. Further, another finding regarding the dummy crisis variable, the COVID-19 crisis (COVID-19), finds a strong effect on the Islamic banks' profitability in Indonesia, namely ROA and NPM. Our empirical study provides implications for developing literature and directing policy recommendations for zakat institutions such as BAZNAS, LAZ, and Islamic banks management. Further research is needed to observe the zakat performance and the longer period of the COVID-19 crisis impact on Islamic banks' profitability in Indonesia.
Influence of Education, Religiosity and Believe in Zakat Literature And Distribution of Zakat to BAZNAS Jepara District Silviana Pebruary; Minas Sirotul Fauziah
International Journal of Zakat Vol 7 No 2 (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.v7i2.432

Abstract

The potential of zakat can be a solution for improving the Indonesian economy. This study aims to determine education, religiosity, and trust in zakat literacy and to determine zakat literacy on zakat distribution. This study uses descriptive quantitative methods, with multivariate analysis test equipment. The data was obtained through a questionnaire from the people of Jepara who had distributed zakat in BAZNAS, Jepara Regency. The variables studied include; education, religion, belief, literacy of zakat, and distribution of zakat. The results of this study indicate that education and trust have a positive and significant effect on zakat literacy. Religiosity has a positive and insignificant effect on zakat literacy. Zakat literacy has a positive and significant effect on the distribution of zakat
What Do We Know About Investment of Zakat Fund? A Systematic Literature Review Ainun Ruzana
International Journal of Zakat Vol 7 No 2 (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.v7i2.433

Abstract

Various works of literature have been written about zakat, as one of the most powerful Islamic Economics instruments, in the light of sustainable development. From an economic point of view, investment denotes activities involving capital expenditure that give up current expenditure for possible returns in the future. Investment in zakat fund is done with the purpose to increase the future probable income of the asnaf, contrary to the consumptive way of zakat distribution. There are lots of discourses that criticized the consumptive and conventional modes of distribution of zakat. However, studies on the potential of income generation from the investment of zakat funds, to ensure the sustainability and productivity of zakat distribution are still very limited. Hence, this study aims to systematically review the academic discourse around the investment of zakat funds, to identify the themes and sub-categories of previous studies. This is done to identify the research gaps that exist and to suggest the areas that are of much potential to be explored with regards to investment of zakat fund but require further study.
The Impact of Zakat Literacy, Trust, and the Accessibility of Digital Payments on Generation Z and Y's Intention to Pay Zakat to Central Zakat Fund, the State Bank of Pakistan Zahid Hussain; Raja Sultan; Asadullah Asadullah; Muhammad Arif; Aftab Ali
International Journal of Zakat Vol 7 No 2 (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.v7i2.434

Abstract

Even though 96% of Pakistan's population is Muslim, the enormous capacity for zakat management in Pakistan has sadly not been utilised. Several Muslim groups in Pakistan prefer to contribute their zakat immediately toward the Central Zakat Fund instead of officially to the government. This behaviour has turned into a major issue that needs to be investigated and fixed. In this research, several variables are examined, including zakat literacy, trust, and the accessibility of digital payments, which have been linked to people's intentions toward zakat collection and zakat management organizations are examined. A sample of 100 young Muslims, specifically members of generation Z as well as the millennials, participated in this study in Sindh. The analysis method used was multi-regression analysis. The findings indicated that the Zakat literacy variable had a limited impact on Generation Z and Millennials' intentions to make zakat payments to zakat management organizations. While Generation Z and Millennials' intentions to contribute zakat to zakat management organizations are somewhat influenced by the factors of trust and accessibility of electronic payments. These three different research factors have an impact on Millennials and Generation Z's intentions to contribute zakat to zakat management organizations concurrently. Overall, 64.8% of the variance in the Y variable could be explained by three main research variables X.
The Effect of Zakat Literacy, Religiosity, and Income on the Decision to Pay Agricultural Zakat Johan Arifin; Ferry Khusnul Mubarok; Nasrul Fahmi Zaki Fuadi
International Journal of Zakat Vol 7 No 2 (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.v7i2.444

Abstract

Awareness of paying agricultural zakat is still not significantly developed because many people, especially farmers, do not understand the practicalities of paying their agricultural zakat. This study aims to determine the effect of Zakat Literacy, Religiosity, and Farmer's Income on the Decision to Pay Agricultural Zakat. This study uses a quantitative method using primary data obtained through a questionnaire. The sampling technique uses purposive. The data analysis technique uses multiple linear regression using SPSS Version 22 software. The results of the analysis and hypothesis testing show that zakat literacy has a positive effect on the decision to pay agricultural zakat. The income variable also positively and significantly affects the decision to pay zakat. Meanwhile, the religiosity variable does not affect the decision to pay agricultural zakat. Based on these results, it is necessary to socialize and improve a more massive pick-up strategy to optimize agricultural zakat.