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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 207 Documents
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Muzakki’s Perception Regarding the Implementation of the NIK to Replace NPWZ Kurniawan, Rizaludin
International Journal of Zakat Vol 9 No 1 (2024): 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.v9i1.508

Abstract

This study aims to analyze muzaki perception of the discourse on the integration of NPWZ as NIK and review whether this integration can fulfil the principles of simplicity, benefit, and safety from risk. This study adopted Technology Accaptance Model (TAM) and modified Innovation Difussion Theory (IDT), employed several variables namely perceived ease of use, perceived usefulness, and perceived safety risks. The premier data from 137 respondents who was BAZNAS muzakki were collected then analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) wiht SmartPLS application. In general, the result of hypothesis testing proves that perceived ease of use, perceived usefulness, and perceived safety from risk significantly affect Muzakki's intention to use NIK in a positive way. This study also found that Perceived Ease of Use (PEU) is considered the main contributor affecting Muzakki's intention to use NIK as the replacement for NPWZ, while Perceived Safety from Risks (PSR) is the latent variable with the lowest percentage
Are Ziswaf Expenditures and Depression Symptoms Correlated? Evidence from Indonesia Fadhillah, Hafizh; Ar'rabani, Akbar Dzidan
International Journal of Zakat Vol 9 No Special (2024): 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.v9iSpecial.516

Abstract

This research investigates the relationship between ziswaf expenditure and depression symptoms using the IFLS5 data. Depression was assessed using the 10-item Center for Epidemiologic Studies-Depression Scale Revised (CESD-R-10). The scores were converted into logit form using the Rasch model. This study finds a statistically significant negative correlation between ziswaf expenditure and the presence of severe depression symptoms using the OLS-multiple linear regression. A higher level of ziswaf expenditure was associated with lower scores in depression symptoms among muslim in Indonesia.
Intergenerational Waqf Crowdfunding Behavior: Empirical Evidence From Indonesia Haling, Hasbi; Indarningsih, Nur Aisyah; Siregar, Suci Wulandari; Jasman, Zahra Ramadani
International Journal of Zakat Vol 9 No Special (2024): 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.v9iSpecial.517

Abstract

This study investigates the intergenerational waqf crowdfunding behavior under the lens of Theory Planned Behavior (TPB), Technology Acceptance Model (TAM). A total of 205 respondents covering generation X, Y and Z from across Indonesia was sampled and analyzed using Smart PLS. The Measurement Invariance Assessment (MICOM) test was used to analyze whether the Multigroup Analysis (MGA) model was applicable. The results show that in all generations, perceived usefulness, attitude toward use, and subjective norm affect behavioral intention. Perceived usefulness and attitude toward use also affect attitude toward use of waqf crowdfunding behavior. There was no significant difference except for generation Y and Z regarding behavior between generations. Theoretical and practical implications are drawn from the findings.
Determinants of Muzaki Satisfaction in Banten Province, Indonesia Mukti, Titania; Mahfud, Alvin; Pratama, Amelia; Aliani, Ani
International Journal of Zakat Vol 9 No Special (2024): 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.v9iSpecial.518

Abstract

This study examines the variables that impact the satisfaction of muzaki who pay zakat to BAZNAS Banten Province through the utilization of multiple linear regression. A purposive sample method is employed to select 100 respondents from the population of the Muslim community in Banten. A direct association is observed among the variables under the examination, i.e., the quality of amil services, the facilities offered by BAZNAS Banten, the perceived efficacy of zakat distribution, and muzakki satisfaction. Practical implication is derived from this finding for zakat institutions.
Exploring Social Media Role in Zakat, Infaq, and Sedekah Administration Assaidi, Sa'dullah; Nahar, Aida; ., Suhartono
International Journal of Zakat Vol 9 No Special (2024): 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.v9iSpecial.519

Abstract

This study aims to explore the role of social media in driving zakat, infaq, and sedekah (ZIS) management. This study employs a qualitative method, operated upon the aspects of tasawur (general thought), epistemology, and analytical tools, as well as ushul al-fiqh, consisting of qawa’id (universal law), qiyas (analogical reasoning), dilalah (knowledge of meaning), tarjih (more valid law), and usuliyyah al-lughawiyyah (linguistic analysis) methods. Steps in this research include preliminary investigation, theoretical integration, empirical testing, documentation and human reflection on the process and outcome. The power of social media greatly influences the development of ZIS management in Indonesia. It can be a strength if used properly, transparently, and responsibly. Conversely, social media can become a boomerang when collecting ZIS irresponsibly, e.g., for personal gain.
A Systematic Literature Review of Productive Zakat Models Arif, Arif; Al Rieza, Irfaul Risqoh; Khadijah, Khadijah; Handoko, Lukman Hakim
International Journal of Zakat Vol 9 No Special (2024): 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.v9iSpecial.520

Abstract

This research reviewed scholarly works on productive zakat models using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) technique. The data consisted of 68 articles, generated from Google Scholar database using the Publish or Perish software. Further data cleaning was performed, resulting in 22 articles for the final analysis. Four models of productive zakat were identified from the sample, i.e., empowerment and capital for MSMEs, capital for agricultural businesses, capital for livestock businesses, and educational entrepreneurship. Those productive zakat models were proven to effectively reduce poverty and increase social equality.
تحليل الآراء الفقهية حول زكاة الرواتب ومهن الحرة بمنهج الفقه المقارن وآثاره في تنظيم اقتصاد المسلمين بإندونيسيا Achyari, Tubagus Hamzah; Rachmad, Dedy; Tarmizi, Erwandi
International Journal of Zakat Vol 9 No Special (2024): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

من عدة أنواع الزكاة، ذُكِرَ أن زكاة الرواتب ومهن الحرة، وهي أكبر مصدر للزكاة في إندونيسيا. لذلك يهدف هذا البحث لتحليل الآراء حول زكاة الرواتب والمهن الحرة وتأثيراتها في المجتمع الإسلامي في إندونيسيا . استخدم البحث منهج الفقه المقارن في تحليل الآراء الفقهية المختلفة. والنتائج هي توجد سبعة آراء مختلفة بشأن زكاة الرواتب والمهن الحرة، حيث يتم استخدام نصاب الذهب أو الفضة أو الزروع، ونسبة الزكاة تبلغ 2.5٪ أو 5٪. والباحث أخذ بترجيح الرأي الرابع بنصاب زكاة الفضة وبقياس المال المستفاد، ونصاب الفضة هو الأدنى وبالتالي يُعزِّز الفوائد من حيث زيادة عدد المُزكين والحصول على إيرادات زكاة أعلى. وتلعب مؤسسة LAZ دورًا هامًا في جمع الزكاة، فهناك تباين في الآراء بين المؤسسات وهذا الأمر واضح من حاسبة الزكاة لديهم.
Asnaf Fisabilillah in Meeting The Needs of The Ummah: Its Limitations and Flexibilities Achmad, Noor
International Journal of Zakat Vol 9 No Special (2024): 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.v9iSpecial.522

Abstract

Asnaf fisabilillah has a very broad, universal scope and tends to be multi-interpretive. This general nature results in differences of opinion among scholars in interpreting it. Limiting the meaning of fisabilillah to only jihad or fighting to take up arms against the enemies of Islamis considered irrelevant in today's contemporary context. Therefore, this paper will discuss in detail the distribution of zakat funds for asnaf fisabilillah in its role to meet the needs of the people in the contemporary era by examining its implementation in Indonesia. This paper isexpected to be a guide and inspiration for zakat managers, policy makers, and the general public in maximizing the potential of zakat funds, especially in the asnaf fi sabilillah category.
The Determinants of Indonesian Muzakki’s Decision to Pay Zakat through Zakat Institutions Febrianti, Lutfia Adha; Noor, Iswan
International Journal of Zakat Vol 9 No 2 (2024): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to analyze four factors that are thought to influence the muzakki's decision to carry out zakat payments through zakat institutions, namely transparency, accountability, service quality and muzakki income. Researchers used quantitative methods with Structural Equation Model Partial Least Square (SEM-PLS) analysis. The number of respondents involved in this research was 124 respondents. The results of the analysis show that the variables transparency, service quality and muzakki's income have a significant positive effect on muzakki's decision to carry out zakat payments through zakat institutions. Meanwhile, the accountability variable does not have a significant influence on the muzakki's decision to carry out zakat payments through zakat institutions. It is hoped that this research can become an additional reference for the government, zakat institutions and academics in an effort to increase muzakki's trust in zakat institutions. Efforts that can be made are to pay attention to aspects of institutional transparency and accountability, namely by actively publishing financial reports and distributing zakat funds. In this way, existing zakat funds can be utilized optimally.
Enhancing Zakat Governance: Implementation of the SIMBA System Across BAZNAS Levels Riyanto, Dwi; Fakkanna, Mukhaer
International Journal of Zakat Vol 9 No 2 (2024): 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.v9i2.506

Abstract

The development of technology has had a major impact on the management of zakat in Indonesia, particularly through the use of management information systems by the National Agency for Amil Zakat (BAZNAS). In order to simplify zakat management and increase transparency, BAZNAS developed a management information system called SIMBA. Although many previous studies discuss SIMBA, most of them focus only on the regional level and thus do not provide a comprehensive picture of its national implementation. This research aims to provide a comprehensive overview of the implementation of SIMBA at the provincial, district and city levels and to identify supporting and inhibiting factors in an effort to improve the use of SIMBA to optimise zakat management in Indonesia. This research uses a qualitative approach and a case study methodology to analyse the implementation of SIMBA at different levels of BAZNAS across Indonesia in order to provide a comprehensive picture of the use of SIMBA application in Indonesia.

Page 16 of 21 | Total Record : 207

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