Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

International Journal of Zakat (IJAZ)

journal
Website

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

4 5 6 7 8

A Subjective Poverty Approach as an Alternative Measurement in Identifying the Poor and Needy Azhana Othman; Abd Halim Mohd Noor; Mohamed Saladin Abdul Rasool
International Journal of Zakat Vol 3 No 4 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Poverty can be measured directly (based on consumption) or indirectly (based on income). Both direct and indirect poverty measurement are called objective poverty measurement. Nonetheless, these indicators are not enough capture the multiple aspects of poverty. Therefore, the alternative measure of poverty is needed. Subjective poverty is an individual assessment of their own poverty status. The poor have their own understanding and interpretation of their socio-economic situation. Poverty could be analyzed in a more comprehensive and better dimension by combining objective and subjective measures in identifying the poor. The Millennium Development Goals Report (MDGR, 2015) designates that Malaysia has been successful eliminated objective poverty. Despite that, the issue of poverty still surfing especially the zakat authorities are experiencing increasing in the zakat applications categorized poor and needy each day. To avoid the situation where individuals are wrongly defined as poor or non-poor are to compile objective and subjective measures on poverty. The objectives of the study are to determine the criteria of subjective poor and to propose subjective poverty index (SPI) as an alternative poverty measurement. The empirical analysis was based of 507 zakat applicants of poor and needy in Melaka. The data was analysed using qualitative and quantitative methods in four phases of analysis. The findings confirmed that subjective poverty index (SPI) is an initial effort to explain poverty in the perspective of the poor.

Zakat as a Tax Credit for Raising Indonesian Tax Revenue Any Setianingrum; Aam Slamet Rusydiana; Penny Rahmah Fadhilah
International Journal of Zakat Vol 4 No 1 (2019)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

This study aims to select the most appropriate treatment of zakat and tax to maximize Indonesia taxation of the given three alternatives. The first alternative is zakat and taxes are not correlated. Second, zakat is used as deductions of taxable income. Third, zakat is used as a tax credit. The basic considerations for determining the rank of these three models are from the aspects of benefits, the costs, and the risks. The analytical tool used is ANP (Analytic Network Process). The research respondents are some experts and stakeholder of zakat and tax in Indonesia. Based on the result of this research, the first rank is zakat as a tax credit with a weight of 0,469. The second alternative is zakat as the deduction of Taxable Income with a weight of 0,385. The third or last alternative is zakat and tax has no direct relationship with the weight of 0,146. Based on this research, to increase tax revenue in Indonesia, zakat as a tax credit is advisable. Keywords: Zakat, tax, credit, ANP, Indonesia

Missing Items in Zakat Distribution: A Case in Kelantan, Malaysia Ahmad Fahme Mohd Ali; Mohd Faisol Ibrahim; Muhammad Ridhwan Ab Aziz
International Journal of Zakat Vol 4 No 1 (2019)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

This study attempts to analyze missing items in current zakat distribution among the poor and needy zakat recipients in Kelantan. The study is motivated by few shortcomings of current zakat distribution as well as an increasing amount of expenditure annually on the two categories of zakat recipients, and yet the number of poor (fuqara) and needy (masakin) households is increasing. The current amount of zakat monthly distribution seems to raise some issues due to its weaknesses. This paper examines several missing elements in the current zakat distribution in Kelantan, Malaysia. The research was conducted through in-depth interviews with selected zakat recipients from a variety of socio-economic-cultural backgrounds in Kelantan, Malaysia. This study recommends that these items should be included in future zakat distribution in order to improve and strengthen the Muslims economy condition, and then, it would facilitate the poverty alleviation programs by the zakat department. Keywords: Zakat Poverty Line, Had Kifayah, Poor and Needy, Kelantan, Malaysia

Developing and Proposing Zakat Management System: A Case of the Malakand District, Pakistan Suhail Ahmad
International Journal of Zakat Vol 4 No 1 (2019)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Zakat plays a vital role in the socio-economic development of a country. With zakat, the poor community is facilitated their food, safety, nutrition, sanitation, education, and other necessities. This study focuses on the role and current practice of zakat in the Malakand district of Khyber Pakhtunkhwa, Pakistan. This paper also develops and proposes a model for efficient management of zakat there. In doing so, this study interviews a sample of thirty respondents. A list of ten questions is constructed during the interviews using the local language, which is Urdu. The current practice of zakat in the region is explored, and further recommendation is captured for better practice of zakat management. For this, the study proposes an ideal model of the zakat management system, which can also be adopted by other countries. The discussion of this study is limited to the district of Khyber Pakhtunkhwa of Pakistan. Keywords: Zakat, poverty alleviation, socio-economic development, ideal management, Pakistan

Studying Mustahik Requirements Based on Had Kifayah Benchmark: A Case from East Nusa Tenggara (NTT) Kamilah Kinanti
International Journal of Zakat Vol 4 No 1 (2019)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

As an effort to optimize the transparent and measurable zakat management, BAZNAS Center of Strategic Studies has been developing several instruments, including the Had Kifayah measure. The measurement is the standard limit of basic needs of a Muslim, which is helpful to consider the requirements of zakat recipients. By employing Had Kifayah, this paper performs a case study from Nusa Tenggara Timur (NTT) Province in 2018 and finds that NTT had the highest cost of living of IDR3,363,105.00 per family (monthly). This paper covers the preliminary study verifying the categorization pyramid as in Had Kifayah standard to investigate the changes of a mustahik income and expenditure before and after the productive zakat program of BAZNAS. The results show that the program conducted by BAZNAS-NTT from 2016 to 2017 is found to be in the fourth priority on the Had Kifayah pyramid. Keyword: Had Kifayah, priority pyramid of Had Kifayah, Mustahik of Productive Zakat Program, Nusa Tenggara Timur (NTT)

Proposing a Zakat Empowerment Program Using IDZ: Case from Cemplang Village, Bogor, Indonesia Khairunnajah Khairunnajah; Irfan Syauqi Beik; Bagus Sartono
International Journal of Zakat Vol 4 No 1 (2019)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Zakat has enormous potential for the development of a nation. Recently, The Ministry of Village, Development of Disadvantaged Areas and Transmigration targets to eradicate 5000 poor villages. However, the current number of underdeveloped villages is still high. For this, the empowerment program of BAZNAS can integrate with the local government to participate in the development of backward regions. Zakat Community Development is one of BAZNAS subsidiary aiming at community development. This study engages the index of zakat village (IDZ) to investigate the feasibility of Cemplang village in getting assisted by BAZNAS empowerment programs. This study finds that the Village is considered to get supported by zakat funds. Keywords: zakat, community development, empowerment, IDZ

Profitability Variables and Bank Size Effects on Corporate Zakat: Evidence from Indonesian Islamic Banks Muhammad Anif Afandi
International Journal of Zakat Vol 4 No 1 (2019)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Islamic banks carry out their operational activities based on Islamic principles. Thus, they are not only required to pay taxes but also zakat of 2.5 percent with several conditions. Theoretically, zakat has an impact on Islamic banks larger expenditures compared to conventional banks which are not obliged to. This research examines and analyzes the extent to which profitability variables which are ROA, ROE, and BOPO, and bank size which is represented by total assets, can affect corporate zakat expenditure by Islamic Commercial Banks (BUS) in Indonesia. To do so, the Panel Vector Error Correction Model (PVECM) is used to analyze the subject matters which the period covers from 2012 to 2017. This work finds that in the short-run, all the independent variables were insignificant. However, in the long-run only ROE and BOPO which were significant. The results of the Impulse Response Function (IRF) analysis showed that the dependent variable responds to the shock of its independent variables with fluctuating and even negative trend. In addition, the results of Variance Decomposition (VDC) analysis showed that the contribution of profitability variables and bank size tended to decrease toward the formation of corporate zakat expenditure by BUS until the end of the research period. Keywords: Corporate Zakat Expenditure, Islamic Banks, Profitability, Bank Size, PVECM

Zakat as a Pluridimensional Concept Abderrazak Belabes
International Journal of Zakat Vol 4 No 1 (2019)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

The aim of this study is to highlight the need to think zakāt as a pluridimensional concept. It cannot be studied in depth without a thought that contextualizes, connects and globalizes everything that its existence implies for actors who do not perceive it in the same way. This approach allows to face the error, illusion, uncertainty and risk that may arise from the feeling of sufficiency, which purports to exhaust the real from a specific point of view, especially that which comes from the financialism that perceives zakāt as a constituent of social finance. Hence the need for an eminently collective effort of reflection to provide everyone to refine his peculiar thought and to apprehend the phenomenon as a whole which shows the zakat, in its deepest essence beyond the legal aspect, as a means to create or maintain the social link. Key-words: Zakat, Methodology, Pluridimensional concept, FinancialismJEL Classification: B41, B55, G23, Z13

Zakat Institutions and Universities Strategic Partnership for Poverty Alleviation Abu baker Ramadan Hussain
International Journal of Zakat Vol 4 No 2 (2019): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Despite the global efforts to eradicate poverty around the world, avoid exists in the literature examining the role of effective strategic partnership between universities and Zakat institutions as a core social protection provider in the Muslim world. This paper contributes to the literature in this area by assessing the prevailing patterns of collaboration between Zakat organizations and universities. The main objective is two folds; first, by appraising their potentialities, it establishes common interests that focus on shared goals and objectives; ethics and values; and networks and processes. The second, is to propose strategic partnership framework. The proposed strategic partnership framework will increase penetration and outreach by bridging knowledge gap, better targeted social protection components and improving communication and networks. The adoption of the framework will change how these institutions approach their goals and respond to community pressures providing variety of differentiated products and services to reduce poverty.

Impact of Zakat Distribution as a Reduction In Poverty Case Study in the Province of West Sumatra Dian Fitriarni Sari; Irfan Syauqi Beik; Wiwiek Rindayanti
International Journal of Zakat Vol 4 No 2 (2019): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

West Sumatra Province has a high Muslim population and also has a high amount of zakat funds even though it is not yet potential. Regulation of zakat which is different from other provinces in West Sumatra is the existence of compulsory zakat regulations which are directly deducted from salaries for the State Civil Apparatus (ASN). This has a positive impact on the collection of zakat funds in West Sumatra. This should be accompanied by the application of good zakat to reduce poverty. This study used questionnaire to obtain primary data in the province of West Sumatera. This study had 200 respondents, uses poverty indicators and the average time taken to exit poverty as an analysis tool. The results of this study indicate that zakat can be an instrument to reduce poverty, by empowering zakat effectively and increasing economic growth. This research also proves more concisely when the poor can exit of poverty if compared with the absence of zakat application. As for the implications given in this study, the government is expected to be able to support the existence of zakat as an instrument to reduce poverty and achieve the fulfillment of the potential of zakat which is maximized in the collection.

Page 6 of 21 | Total Record : 207

4 5 6 7 8

Filter by Year

2016 2026

Filter By Issues

All Issue Vol 11 No 1 (2026): International Journal of Zakat Vol 10 No 4 (2025): International Journal of Zakat Vol 10 No 3 (2025): International Journal of Zakat Vol 10 No 2 (2025): International Journal of Zakat Vol 10 No 1 (2025): International Journal of Zakat Vol 9 No 2 (2024): International Journal of Zakat Vol 9 No 1 (2024): International Journal of Zakat Vol 9 No Special (2024): International Journal of Zakat Vol 8 No 2 (2023): International Journal of Zakat Vol 8 No 1 (2023): International Journal of Zakat Vol 8 No Special (2023): International Journal of Zakat Vol 7 No 2 (2022): International Journal of Zakat Vol 7 No 1 (2022): International Journal of Zakat Vol 6 No 3 (2021): International Journal of Zakat Vol 6 No 2 (2021): International Journal of Zakat Vol 6 No 1 (2021): International Journal of Zakat Vol 5 No 3 (2020): International Journal of Zakat Vol 5 No 2 (2020): International Journal of Zakat Vol 5 No 1 (2020): International Journal of Zakat Vol 4 No 2 (2019): International Journal of Zakat Vol 4 No 1 (2019) Vol 3 No 4 (2018) Vol 3 No 3 (2018) Vol 3 No 2 (2018) Vol 3 No 1 (2018) Vol 2 No 2 (2017) Vol 2 No 1 (2017) Vol 1 No 1 (2016) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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