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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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Optimizing HR Management in BAZNAS: Evaluating the SIMBALite Application with the UTAUT 2 Model Hadi, Abdul
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.v9i2.531

Abstract

This study examines the effectiveness and acceptance of the SIMBALite application developed for BAZNAS, utilizing the Unified Theory of Acceptance and Use of Technology (UTAUT) as the theoretical framework. The research aims to assess how factors such as Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions impact user satisfaction and technology adoption. A total of 44 respondents participated in the study, providing data through a structured questionnaire. The reliability of the measurement instrument was confirmed with a Cronbach’s Alpha of 0.943, indicating excellent internal consistency. Validity tests, using Pearson’s Product-Moment Correlation, validated all items with coefficients exceeding the critical value of 0.297. Descriptive and inferential statistical analyses were conducted using IBM SPSS Statistics 26. The results show high engagement with the SIMBALite application, with 88.37% of users reporting daily usage. The findings highlight that Facilitating Conditions significantly contribute to user satisfaction, underscoring the importance of providing adequate resources and support for effective technology use. The study also identifies areas for improvement, including enhancing support systems and addressing user experience factors. For BAZNAS, it is recommended to focus on improving the resources and support available to users to further enhance the application’s effectiveness. Future research should explore the long-term impact of technology adoption on organizational performance and investigate demographic variations in technology acceptance to gain deeper insights into user behavior.
Zakat Distribution Practice of Non-Institutional Zakat Management in Bangladesh Rahman, Md Muhibur
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.v9i2.532

Abstract

This study examines the methods and challenges of managing zakat outside of organized institutions in Bangladesh. A qualitative and quantitative approach is used to obtain a better understanding. The research encompasses an extensive field survey of 210 participants, comprising zakat payers and recipients from six districts. It was found that most of the zakat is directly given to recipients instead of flowing through formal channels, meaning there is a tendency for personal involvement, which has almost immediate impacts. Most respondents compute their available assets to determine the proportion to pay as zakat, yet only a part understand this process. Nevertheless, despite vast differences between overall contribution and actual money received by beneficiaries, cash remains the most common mode of distributing zakat. This difference shows the challenges in allocating funds. Besides, it identifies issues regarding the government, monitors what is given out, and indicates ongoing discussions on how effective institutional or non-institutional management is. The conclusions highlight a need to improve zakat management practices involving direct and institutional methods.
Are The Accountability and Transparency Matters for Zakat Distribution Performance ? : An Empirical Evidence from BAZNAS Province Nofiansyah, Eka; Pramono, Sigit Eko
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.v9i2.550

Abstract

This research aims to determine the influence of the Quality of Provincial BAZNAS Financial Reports as measured through Accountability and Transparency on the financial performance of the Allocation to Collection Ratio (ACR). The importance of measuring the ACR ratio is because this is in accordance with the opinion of the majority of ulama and the zakat core principles guidelines that zakat received in one year is also distributed in the same year. This ratio helps measure how much zakat funds were distributed in that year. Calculating this ratio can help improve OPZ's reputation by showing muzakki that the funds have been distributed to mustahik. This research uses descriptive research methods with a quantitative approach. The type of data used in this research is secondary and primary data through questionnaires filled out by 21 Provincial BAZNAS as well as Financial Reports for each Provincial BAZNAS. The results of this research show that the Principles of Accountability and Transparency of Provincial BAZNAS Financial Reports fall into the "Very Good" criteria. Then Accountability and Transparency of financial reporting also have a significant influence on ACR's financial performance.
The Impact of Zakat Fund Distribution on BAZNAS Cendekia School (SCB): A Sustainability Livelihood Assessment Wibowo, Herry; Rachmad, Dedy; Indra, Indra
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.v9i2.573

Abstract

This research aims to measure the extent of the impact of the Zakat distribution program in the education sector by taking a case study of the BAZNAS Cendekia School (SCB) program. This research was conducted using an evaluative approach with the Sustainability Livelihood Impact Assessment (SLIA) framework. Data collection was carried out through literature study, field observations, in-depth interviews. The sample population for this research was comprehensive (total sampling) consisting of 21 school management people, 26 teaching staff, 277 students and 30 heads of local families. The findings from this research show that there has been an increase in all aspects of SLIA with various scales of change, namely the human resource capital aspect of 0.30, social capital of 0.25, natural resource capital of 0.30, physical capital of 0.25 and financial capital of 0.41. The highest change occurred in the financial capital aspect of 0.41 and the lowest change occurred in the social and physical capital aspect. This shows that during the 2017-2020 period, the current social and financial modalities are aspects that are felt to be very useful at this time, so in the future the minimum contribution achieved in this aspect can be maintained. Meanwhile, regarding the aspects of human resource, natural resources and physical modalities, these three aspects need to receive attention to improve optimization so that these already good assets can be more optimally useful for all parties who have an interest in the sustainability of SCB for better education. A limitation of this research is the unavailability of baseline data to measure how big the stakeholder and beneficiary perception scores were at the start of the program. Because this research was conducted in the 3rd year after the SCB started, of course the perception comparison between then and now has the potential for quite large bias.
Cultural and Religious Perspectives on Zakat and Poverty Alleviation: Christian Perspective Peter, Isaac
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.v9i2.578

Abstract

This paper explores the cultural and religious perspectives on zakat and poverty alleviation through a comparative lens, specifically focusing on the Christian approach to economic justice and poverty reduction. While zakat in Islam is a formalized, mandatory almsgiving practice integral to financial equity, Christianity approaches poverty alleviation through voluntary giving, communal support, and advocacy for social justice. Drawing from biblical teachings, Christian traditions emphasize compassion, charity, and systemic transformation to reduce poverty and uplift the marginalized. Key themes include the moral duty of generosity, rooted in Jesus' teachings on caring for the poor, as well as church-led efforts in charity and social reform, which mirror the principles of zakat but are applied flexibly within Christian practice. The paper underscores that while both zakat and Christian charity aim at poverty alleviation, they differ in structure and approach, reflecting unique theological foundations yet converging on the shared objective of fostering social welfare and economic justice. Through examining these frameworks, the paper highlights how religious values shape attitudes and actions towards poverty, emphasizing a holistic approach to human dignity, economic sustainability, and community support.
The Impact of ZIS, Corruption, And Education on Income Inequality in Developing Countries: A Case Study of Indonesia Padjadjaran University, Cupian; Prinary, Verina Araminda; Effendy, Ramadhansyah Rayyan; Hapsari, Nabela
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.v9i2.579

Abstract

This research aims to explain and find out how much influence ZIS (Zakat, Infaq and Sadaqah), corruption and education have on income inequality in Indonesia. This research uses a saturated sample, with data sourced from data from the National Zakat Amil Agency (BAZNAS), Transparency International, Central Statistics Agency (BPS) and World Bank. The research uses quantitative and time series data, the time series data contains years from 2011 to 2022, with Stata 15 as a data processing tool and multiple linear regression as our method. The findings of this research show that ZIS has a negative and significant effect on income inequality. The corruption variable has a negative and significant effect on income inequality. The education variable has a positive and insignificant effect. In the coefficient of determination test, the data obtained was 93.06% which could be explained by ZIS, corruption and education, while the remaining 6.94% could be explained by the influence of other variables not examined by the author. Furthermore, the research results show that ZIS and corruption jointly influence income inequality.
Integrating Productive Zakat and Women's Empowerment to Achieve Sustainable Development Goals: A Path to Social Welfare and Economic Inclusion Zunaidi, Arif; Maghfiroh, Fachrial Lailatul; Mushlihin, Imam Annas; Natalina, Sri Anugrah
International Journal of Zakat Vol 10 No 1 (2025): 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.v10i1.593

Abstract

This study aims to examine the role of integration of productive zakat and women's empowerment in achieving the Sustainable Development Goals (SDGs), focusing on the Kampung Zakat of Besole Village, fostered by BAZNAS Tulungagung Regency. Productive zakat, which is used as business capital for beneficiaries, combined with women's empowerment programs, aims to improve social welfare and economic inclusion. The research method uses a qualitative approach, with data collection through in-depth interviews, observations, and document analysis. The results of the study indicate that the integration of productive zakat and women's empowerment has a significant impact on increasing family income, access to education, and women's participation in local economic activities. In addition, this program also supports poverty reduction and gender inequality, which are part of the SDG targets. These findings emphasize the importance of productive zakat as an Islamic financial instrument that can contribute directly to sustainable development, especially in the context of women's empowerment in rural areas.
Encouraging Sustainable Development through ZIS: The Role of Islamic Philanthropy in Reducing Poverty and Enhancing Socioeconomic Welfare Indarningsih, Nur Aisyah; Siregar, Suci Wulandari; Hasbi, Hasbi; Jasman, Zahra Ramadhani
International Journal of Zakat Vol 10 No 1 (2025): 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.v10i1.598

Abstract

In an effort to achieve sustainable development, Islamic philanthropy through Zakat, Infaq, and Sadaqah (ZIS) plays an important role in reducing poverty and improving socio-economic welfare. This study aims to analyze the role of Zakat, Infaq, and Sadaqah (ZIS) as an instrument of Islamic philanthropy on poverty, income inequality, human development index and purchasing power in Indonesia in the long and short term. The data analysis techniques used in this study are in the form of Two-Way Fixed Effect Models-GMM for short-term testing and Vector Error Correction Model (VECM) for long-term. The results show that ZIS has a significant negative influence on poverty, income inequality, and HDI, both in the short and long term, indicating that ZIS distribution can help reduce social inequality and improve people's quality of life. In addition, ZIS has been shown to have a positive impact on people's purchasing power, which shows that the assistance provided can increase the economic capacity of individuals. This study suggests that governments and Islamic philanthropic institutions, such as BAZNAS, strengthen the management and distribution of ZIS with a focus on economic empowerment to maximize its impact on sustainable development.
The Role of Financial Technology in Determining the Priorities of Distributing Zakat Using Artificial Intelligence to Achieve Maqasid Al Sharia Tarshany, Yasser Mohamed Abdelrahman
International Journal of Zakat Vol 10 No 1 (2025): 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.v10i1.601

Abstract

Financial technology has entered all aspects of life, so we need to benefit from it in zakat management, especially emerging technologies such as artificial intelligence, which has entered several fields. One of the problems facing zakat management institutions is determining priorities in distributing zakat to legitimate banks, especially with the scarcity of zakat funds relative to the number of those in need of zakat. Therefore, this research aims to present proposals to benefit from artificial intelligence technologies in zakat management and determining priorities according to collecting data related to those in need and analyzing this huge data using machine learning and deep learning techniques. The researcher used the analytical inductive approach, and the results of this research showed the importance of using artificial intelligence in managing zakat funds to achieve the objectives of Islamic law. Therefore, this research is considered a starting point for activating artificial intelligence in zakat management institutions and renewing the means to achieve the objectives of Sharia.
From Mustahik to Muzaki: Analyzing Career Outcomes and Poverty Alleviation through the Beasiswa Cendekia BAZNAS Program Triono, M. Haris Surya; Septian, Farid; Umam, Ahmad Khotibul
International Journal of Zakat Vol 10 No 1 (2025): 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.v10i1.655

Abstract

The Beasiswa Cendekia BAZNAS Program is designed to support students in completing their undergraduate education while promoting poverty alleviation by transforming mustahik (beneficiaries) into muzaki (donors). This research analyzes the program’s effectiveness using a mixed-method approach, incorporating qualitative interviews with BAZNAS RI stakeholders and quantitative analysis of alumni tracer data to examine academic factors influencing alumni career outcomes. The findings reveal that academic factors significantly impact alumni career achievements. For instance, the 2018 alumni cohort has higher incomes compared to other cohorts, influenced by longer work experience and additional scholarship stipends during their studies. Furthermore, alumni from public universities and those in STEM fields tend to have the highest income levels, underscoring the significance of institutional reputation in the job market. Compared to the National Poverty Line 2024, 100% of the alumni are above this threshold. However, when compared to the Had Kifayah per capita per month, 18% of alumni are still below or near it, 70% have exceeded it but have not yet reached the zakat threshold, and 12% have reached the zakat threshold. This reflects the program's success in achieving its goals of poverty alleviation (moving out of poverty) and transforming mustahik into muzaki (moving out of mustahik). This research contributes academically by enriching the literature on the impact of philanthropic scholarships on the economic independence of its recipients. Practically, these findings can help BAZNAS enhance the effectiveness of its scholarship program by emphasizing factors that boost alumni career readiness and competitiveness.

Page 17 of 21 | Total Record : 207

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