International Journal of Zakat (IJAZ)
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
175 Documents
<![CDATA[Governance of Formal Zakat institution in Saudi Arabia ]]>
<![CDATA[Abdulsalam Ahmed Sawmar]]>;
<![CDATA[Mustafa Omar Mohammad]]>
<![CDATA[ International Journal of Zakat Vol 4 No 2 (2019): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v4i2.181
<![CDATA[This study investigates the issues pertaining to governance practices of the formal zakat institution in Saudi Arabia, GAZT. It also attempts to develop a framework which explains how to improve zakat compliance through good governance. In order to achieve its objectives, the study employs a content analysis of relevant literature and qualitative interviews. Specifically, a total of 21 interviews were conducted with zakat experts in Saudi Arabia who represent diverse backgrounds to explore the issues and factors related to zakat governance-compliance relationship. The findings of the interviews’ analysis suggested several issues that likely affect zakat payers’ compliance in the Saudi context. These issues included the lack of control mechanisms that guarantee zakat payers’ compliance, the perceived image of the GAZT role in relation to zakat, the lack of trust, and issues affecting the perceived procedural fairness. In addition, the analysis of the qualitative interviews was used to develop a framework that explains how to improve zakat compliance through good governance. This study contributes to the literature by investigating governance issues and challenges to improving zakat payers’ compliance. Also, it provides practical implications for zakat administrators, especially in Saudi Arabia, to address these issues and improve the effectiveness of the zakat authority.]]>
<![CDATA[Measuring Amil Happiness Using Psychological Approach: Evidence from Yogyakarta, Indonesia ]]>
<![CDATA[Zaki Abdullah]]>;
<![CDATA[Dinda Aisyah Najmi]]>;
<![CDATA[Duddy Roesmara Donna]]>
<![CDATA[ International Journal of Zakat Vol 4 No 2 (2019): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v4i2.188
<![CDATA[The implementation of Good Amil Governance as one of the important aspects of a standard of international zakat management, which is stated in Zakat Core Principles, requires an approach that is more than just amil competence and qualification aspects. The psychological perspective of amil also needs to be considered to obtain and maintain the best human resources. As a profession that is oriented towards social benefits, an amil has different working rhythm and consequences. This research aims to measure level of amil’s happiness in the workplace and further study its impact on amil productivity. The result shows that amil is a satisfying job. Further, the most blissful factor for amil is work motivation, while the most unhappy factor for amil is the career path, which seems to be less promising. In addition, the happiness level of amil has a positive relationship with his or her productivity level. Therefore, psychology condition of an amil should be considered in order to increase the performance of zakat institutions.]]>
<![CDATA[Zakat Management Information System: E-Service Quality and Its Impact on Zakat Collection in Indonesia ]]>
<![CDATA[Randi Swandaru]]>
<![CDATA[ International Journal of Zakat Vol 4 No 2 (2019): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v4i2.190
<![CDATA[The purpose of this study is to examine the impact and the electronic service quality of the national zakat management information system (SIMBA) on the national zakat collection. This paper uses a multiple regression analysis in its explorative attempt to illustrate the impact of SIMBA implementation on zakat collection in Indonesia. It shows that SIMBA is positive and significantly impact the national zakat collection as well as the human development index that is used as a proxy for the human resource management quality of zakat institutions. Nonetheless, the population is negative and significant to the zakat collection as endemic poverty and reluctance to pay zakat are indicated as the reasons. Moreover, this study has succeeded in adapting and conducting an e-service quality survey to zakat information system realm. All the tests prove that the instrument in this study has a high degree of reliability and validity. The results show that some of the demographic factors significantly impact the perceived performance of SIMBA. Multiple regression analysis that is conducted in this study shows that e-service quality dimension is positive and significant towards SIMBA’ overall quality, perceived value, and loyalty intention. This study contributes to the zakat literature, especially in the impact of the national zakat information system, which is pivotal in enhancing zakat collection and poverty alleviation program funded by zakat.]]>
<![CDATA[The Potential of Application of Technology-Based Innovations for Zakat Administration in India ]]>
<![CDATA[Aishath Muneeza]]>;
<![CDATA[Shahbaz Nadwi]]>
<![CDATA[ International Journal of Zakat Vol 4 No 2 (2019): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v4i2.191
<![CDATA[India is the home country for many Muslims and effective management of zakah is essential to the country. In this era of technology, it is imperative to use technology with zakat to ensure that the classical zakat administration approaches are upgraded to the uruf or customary practices of the society. The objective of this paper is to find out the potential of using technology in upgrading zakat administration in India. This is a qualitative approach where the primary sources such as zakat administration laws in India and secondary sources such as journal articles and published reports on the subject are analysed to derive conclusions. The findings of this paper suggest that the innovations such as rice ATMs, mobile applications, applications made with blockchain technology, artificial intelligence and big data can also play a vital role in the effective management of zakat in India. It is anticipated that the outcome of this research will assist the zakat administrators in India to adopt technology in this regard. Keywords: Artificial intelligence, big Data, fintech, rice ATM, zakat]]>
<![CDATA[A Maqasid and Shariah Enterprises Theory-Based Performance Measurement for Zakat Institution ]]>
<![CDATA[Ataina Hudayati]]>;
<![CDATA[Achmad Tohirin]]>
<![CDATA[ International Journal of Zakat Vol 4 No 2 (2019): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v4i2.192
<![CDATA[This study aims to develop a performance measurement system for zakat institutions from the perspective of maqashid al-Shariah and Islamic enterprise theory. This study embarks from previous studies focusing on the performance measurement methods applied to the zakat institutions. The understanding of maqashid al-Shariah in this paper refers to the concept formulated by Al Ghazali and Ibn Ashur. The basis of selecting so is their widely known concept in the contemporary research. This paper concludes that the performance measurement based on maqashid al-Shariah for Islamic bank can be adopted in zakat institution by making various adjustments according to the characteristics of the institution. In addition, this study also designed a performance scorecard to assess the performance of zakat institutions based on maqashid al-Sharia and Islamic enterprises theory. This scorecard method can calculate the index of zakat management of the related institution from a broader perspective.]]>
<![CDATA[Evaluation of Development in Zakat Literature ]]>
<![CDATA[Aliyu Olugbenga Yusuf]]>;
<![CDATA[Bello Yerima]]>;
<![CDATA[Grace Ape]]>
<![CDATA[ International Journal of Zakat Vol 5 No 1 (2020): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v5i1.196
<![CDATA[The study adopted the Scientometrics analysis to evaluate the development in zakat scholarly publications. Scholarly publications on zakat were gathered using the Scopus online databases and later analysed using Microsoft Excel software. The study helps analyse, evaluate and feature scholarly publications based on some considered performance indicators. The study discovered varied trend in the citation of literature based on authorship (single and multiple) and also published date. Zakat authors and researcher cut across several fields and disciples. More publications are discovered in Asian regions and less funding or sponsorship for zakat research is observed.]]>
<![CDATA[Does Zakat Signal the Firm Value? ]]>
<![CDATA[Ahmad Abbas]]>
<![CDATA[ International Journal of Zakat Vol 5 No 1 (2020): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v5i1.205
<![CDATA[Mining and manufacturing industries are two contributive sectors having high economic value. Optimalization of their zakat potential should be estimated not only addressed to provide the gain for public welfare, but firms should also obtain the economic value on their performance. This research aims to provide an empirical inference on mining and manufacturing zakatnomics. The effect of corporate zakat potential on the firms value is tested in this research. The sample comprises 47 mining companies and 180 manufacturing companies listed in Indonesia Stock Exchange by utilizing financial statements of 2018 period. The starting point finds huge the average corporate zakat potential in mining and manufacturing sector. Related to the effect test, the zakat potential is found positive on the firm value. This research also finds that the zakat impacts positively on the profitability. Therefore, it draws an inference that zakat empirically signals firm value and profitability.]]>
<![CDATA[A New Approach to Zakat Management for Unprecedented Times ]]>
<![CDATA[Azim Kidwai]]>;
<![CDATA[Mohamed El Mehdi Zidani]]>
<![CDATA[ International Journal of Zakat Vol 5 No 1 (2020): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v5i1.207
<![CDATA[This article stresses the necessity of Zakat playing a main role in the response to humanitarian crises in the Muslim world and beyond. This will not be possible without a rethinking of the original spirit of Zakat as found in the scriptures, in addition to the adoption of innovative tools in Zakat management. As an increasing number of multi-lateral organizations are today being involved with Islamic philanthropy in general and Zakat in particular, an important topic in this discussion is about partnerships between these organizations and traditional faith-based Zakat houses and collectors. The approach suggested in this paper is a collaborative approach by which faith-based institutions would ensure the spirit of Zakat – which remains in its essence an act of faith – is preserved, while having the highest possible impact on the maximum of people in need by benefiting from the distribution networks, efficiency and other best practices of multi-lateral organizations.]]>
<![CDATA[Does the Mustahik Demographic and Socio-Cultural Affect to the Successful of Poverty Alleviation? ]]>
<![CDATA[Budi Trianto]]>;
<![CDATA[Saparuddin Siregar]]>;
<![CDATA[M. Yasir Nasution]]>
<![CDATA[ International Journal of Zakat Vol 5 No 1 (2020): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v5i1.208
<![CDATA[Zakat institutions have a very important role in alleviating poverty in a country through various programs that they make. One of the poverty alleviation programs carried out by zakat institutions is mustahik empowerment in the economic field. In socio-cultural and demographic terms, surely every mustahik who participates in the program has differences. By involving 105 respondents from four zakat organizations in Pekanbaru, this study aims to find out whether mustahik demography and socio-cultural have influenced the success of the mustahik empowerment program in alleviating poverty by using a logistic regression approach. In the demographic variables, the finding shows only two from six variables that have an effect on the success in eradicating mustahik poverty, namely the household members and employment status with the odds ratio of each variable of 1,540 and 2,385. The other variables that did not significantly influence were gender, education level, age and location of residence. Meanwhile, for the three socio-cultural variables, the finding is only one variable that affects the success of the empowerment program, namely family culture with an odds ratio of 2,861. Variable society habits and religiosity do not significantly influence. The results of this study have implications for the empowerment program that in carrying out the mustahik empowerment program, zakat institutions must pay attention to socio-cultural and mustahik demographics in order to get maximum results.]]>
<![CDATA[The Limits of Indicators of Wealth and Poverty through the Prism of a Systemic Approach of Zakatable Assets ]]>
<![CDATA[Abderrazak Belabes]]>
<![CDATA[ International Journal of Zakat Vol 5 No 1 (2020): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v5i1.218
<![CDATA[The aim of the study is to explore the limitations of financial indicators of wealth and poverty in the light of a systemic approach which considers zakat assets as a system composed of parts that can interact with each other beyond first appearances. This allows human communities to attract what is beneficial and repel what is harmful in all circumstances, especially in times of crises and pandemics. Among the most important results reached by the study: the need to design indicators that are not only based on the quantity of money held by people, to highlight the quantities, volumes, sizes and areas related to resources to preserve the diversity of living things and ecosystems. The study recommends rehabilitation of the role of local actors in the design of indicators so that they are not the exclusive prerogative of international experts who are far removed from the daily concerns. This promotes freedom of initiative in the governance of local affairs in favour of the ‘de-financialization’ of human life.]]>
