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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 191 Documents
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Literacy and Intention to Pay Zakat Rizaldi Yusfiarto; Ananda Setiawan; Septy Setia Nugraha
International Journal of Zakat Vol 5 No 1 (2020): 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.v5i1.221

Abstract

Zakat is a crucial instrument in Indonesian economic growth. It is considered vital because it can mobilize assets owned for economic growth by empowering certain groups in society, but Indonesian potential cannot be appropriately maximized. Empirically intention is a determining factor changes in muzakki behavior, influenced by muzakki's knowledge and attitude. The purpose of this study is to explore and examine how much impact the zakat literacy among Indonesian Muslims has on the intention to pay zakat. This study also analyzes the intention to pay zakat when viewed from the level of factors in the theory of planned behavior. This research involves structural equation modeling (SEM) approach, which is done through AMOS software, with a sample of 280 muzakki. The results of this study stated the hypothesis that was tested as a whole was accepted, so that it can be concluded the higher level of attitude, subjective norms, and literacy about zakat owned by muzakki it will have implications for the higher intention of muzakki in his compliance zakat paying
An Evaluation of Application of Zakat for Poverty Alleviation among Muslims in Iba Housing Estate, Lagos State, Nigeria Kabir Olawale Paramole
International Journal of Zakat Vol 5 No 2 (2020): 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.v5i2.200

Abstract

No Islāmic Scholar in Lagos State will deny the fact that, Zakāt is the most abandoned out of the five pillars of Islām . Even, the few affluent Muslims who pay attention to it may not be perfect in its annual deduction and disbursement. This study assessed and evaluated the application of Zakāt as employed by Iba Housing Estate Zakāt Agency for Poverty Alleviation with a view of determining its success in ameliorating poverty among Muslims in the community. Using field and library based researches; it has been found that the agency has recorded a very little success in its few years of operation with the small fund available to operate upon. Its best practices include, rendering of support and assistance to the needy and the poor challenged with health problems, widows, orphans etc. within the area. However, the sources of income of the agency are circumscribed to only Zakāt payment which cannot create an avenue for outstanding impacts. The study recommends among others, that in order to contribute immensely to reduce poverty, as well as to be able to cover the needs of the poor Muslims in the community, the agency should diversify its efforts in getting more funds from other lawful sources, groups, agencies and wealthy individuals who have been showing interest in supporting their cause.
Towards the Achievement of SDGs with Zakat: Suhail Ahmad; Sahibzada Ghiasul Haq
International Journal of Zakat Vol 5 No 2 (2020): 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.v5i2.201

Abstract

The World Bank Group (WBG) has a contractual relationship with the United Nations (UN), which has a history of its founding, and through that relationship acts to form an association that supports member states and results in development. Contributes Effectively, over the years, the WBG has collaborated with the United Nations in virtually all regions and sectors to protect the different mandates of each organization, and its commitment deepens as the Millennium Development Goals (MDGs) are adopted and now with Sustainable Development Goals (SDGs). Toady poverty is a challenge for the World and a lot of individuals living below the poverty line. According to World Bank billions of individuals live in extreme poverty i.e. below 1.9$ per day. Around one billion people around the World live in extreme poverty, The World Bank vision 2030, that to eradicate poverty across the globe and that’s why they set SDGs with UN for the betterment of the community and individuals live equally and have access to their basic necessities of life. The United nation’s 17 SDGs are a joint venture for the better and more sustainable future of our planet and its inhabitants. The UN & World Bank placed poverty eradication is goal number one among 17 sustainable development goals and we can see the importance of the poverty eradication among SDGs goals. Towards achieving of SDGs number I, this study takes the Khushal Garh village of the Malakand District of Khyber Pakhtunkhwa Pakistan as a case study, and sees that how the efforts are made for the attainment of SDGs of WBG and UN, and the people are getting better from their previous life style. This paper also highlights some factors which cause poverty in the country. This model can also be used by other countries in their respective context and will lead the eradication of poverty in terms of health care and educational facilities, which results the socioeconomic development of a community.
Compliance Intention to Pay Zakat on Salary Najwa Mohd Khalil; Hanudin Amin; Nur Shahirah Azman
International Journal of Zakat Vol 5 No 2 (2020): 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.v5i2.204

Abstract

ABSTRACT This study examines the effects of attitude, subjective norm, perceived behavioural control and taqwa on compliance intention to pay zakat on salary in East Malaysia. A deductive approach is employed to examine young public servants' compliance intention to contribute to zakat payment on their salary. The model is tested using survey data from 202 respondents in Kota Kinabalu, Sabah, East Malaysia. The results obtained indicate that attitude, subjective norm and perceived behavioural control are significantly related to the compliance intention. Besides these factors, taqwa is also significant. Besides, the post hoc analysis indicates that attitude can play a role as a mediating variable for the relationship between taqwa and compliance intention. This study improves the generalisation of the theory of planned behaviour (TPB) to include zakat payment, where Islamic altruism is brought into play. Our findings are of the essence to provide valuable insights for zakat authority to manage zakat payers effectively by considering new millenials as new zakat payers' base and patronage factors as captured in this study
Enhancing Household Well-being through Zakat Assistance Mohamed Saladin Abdul Rasool; Siti Nurul Akma Ahmad; Siti Mariam Ali
International Journal of Zakat Vol 5 No 2 (2020): 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.v5i2.213

Abstract

The main purpose of Islam is to ensure and promote the wellbeing of all humanity and to avoid harm. From an Islamic perspective, wellbeing is explained through inside and outer fulfillment, driving towards a peaceful life, named as Hayat-e-Tayyaba. The objectives and vision of wellbeing are to satisfy the material and non-material needs. The Maqasid al-Shari’ah principles are normally used by scholars to explain wellbeing from the Islamic perspective. The objective of this empirical paper is to determine the wellbeing status of zakat recipient in Selangor using one of the dimensions of Maqasid al-Shari’ah that is wealth. Specifically, the potential ability of zakat to enhance the wellbeing of poor households is discussed. The present study employed a dataset derived from a survey consisting of 258 heads of households of poor zakat recipients in the state of Selangor, the most populated state in Malaysia. The cross-section study employed the proportionate random sampling method across nine districts in Selangor. The paper presents the wellbeing of households proxied by selected variables representing the five dimensions of Maqasid al-Shari’ah using descriptive statistics, T-test and Pearson correlation. In brief, the role of zakat to promote a better life from a micro perspective is highlighted.
The Effect of Internal Control, Information Technology and Audit on Good Amil Governance Practices Fera Yolanda; Muhammad Hasbi Zaenal; Sigid Eko Pramono
International Journal of Zakat Vol 5 No 2 (2020): 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.v5i2.223

Abstract

This research aimed to find out how strong the effect of the implementation of internal control, information technology and audit on Good Amil Governance. In this research, the respondents were the chief and amil at BAZNAS in South Kalimantan. The type of this research was exploratory with data collection technique using questionnaire. Data analysis method that was used in this research was descriptive analysis method, Structural Equation Modeling (SEM) with software of SmartPLS 3.0. The research result showed that the variables of internal control, information technology, and audit had significant and positive effect on good amil governance.
Zakat and Youth Empowerment Risa Sari Pertiwi; Sri Herianingrum; Aditya Kusuma
International Journal of Zakat Vol 5 No 2 (2020): 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.v5i2.224

Abstract

Unemployment in Indonesia is currently dominated by young people. Zakat as one of the Islamic social finance instruments which has a crucial impact in the socio-economic development of a country. The aim of this research is to explore the relationship between zakat institution support, the successful of youth empowerment program, and individual welfare by Al-Azhar Zakat Institution. This paper also develops a model for the youth empowerment programs that will have an impact on the individual welfare mustahik based on Maqashid Sharia indicators and mustahik social welfare. This study uses primary data with purposive sampling and uses quantitative approach a path model. The main finding of this research showed that success of youth empowerment program fully significant mediated the relationship between zakat institution support and individual welfare. The study contributes to the existing literatures and managerial implications for zakat institution in developing a youth empowerment model to increase social prosperity.
Prospects of Zakat as Tax Credit in a New Normal COVID-19 Period Any Setianingrum; Nurul Huda; Perdana Wahyu Santosa
International Journal of Zakat Vol 6 No 1 (2021): 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.v6i1.242

Abstract

Previous research, regarding the prospect of zakat policy as a tax credit, was conducted using the Analytic Network Process (ANP) method, using expert respondents. To obtain findings from respondents with different backgrounds, to make it more comprehensive, this research was continued by using the SEM (Structural Equation Model) method, by filling in a questionnaire, as many as 235 respondents from all over Indonesia were random. The research objective is to determine the variables that affect the preferences and participation of muzaki and taxpayers, willing to pay taxes and zakat, increase public finances, which can be used as a solution to the sharp decline in aggregate economic supply and expenditure in Indonesia, due to the COVID-19 pandemic. The results showed that the regulatory variables, zakat incentives as tax credits, technology-based services, socialization and promotion have a significant effect on the preferences of muzaki and taxpayers. Meanwhile, regulatory variables, zakat incentives as tax credits, socialization and promotion have a significant effect on muzaki and taxpayer participation. Meanwhile, technology services and preferences in this study do not have a significant effect on the participation of muzaki and taxpayers. When all sectors of the commercial economy experience a decline or stagnate, the government must be able to move the philanthropic sector, so that the economy continues to run, aggregate demand and supply continues to run, and people's purchasing power is maintained, especially for low-income people.
The Strategies in Strengthening the Role of Zakat Boards and Institutions in Indonesia Qurroh Ayuniyyah; Didin Hafidhuddin; Hambari Hambari
International Journal of Zakat Vol 5 No 3 (2020): 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.v5i3.244

Abstract

This study attempts to formulate strategies in strengthening the role of zakat boards and institutions in Indonesia from the perspectives of three zakat experts and practitioners by employing Analytical Network Process (ANP) method. While the indicators of zakat institutions’ performance measured in this study are based on the National Zakat Indices (abbreviated as NZI), the alternatives of strategy are constructed through study of literatures. This study suggests that among four zakat institutions’ indicators, the reporting of zakat shared the highest portion of the important indicators of amil’s performance, followed by the collection, distribution and management of zakat. Besides that, the study also finds that there are strategies that needs to be given top priorities based on its order including optimizing zakat distribution program, strengthening Information and Technology (IT) system, strengthening zakat regulation, improving database of zakat payers and beneficiaries, strengthening the synergy between zakat boards, institutions and other zakat stakeholders, strengthening human resources and improving socialization as well as education pertaining to zakat and the role of zakat boards and institutions.
A Techno-Efficiency Analysis of Zakat Institutions in Indonesia Nikmatul Atiya; Tika Widiastuti; Eko Fajar Cahyono; Siti Zulaikha; Imron Mawardi
International Journal of Zakat Vol 5 No 3 (2020): 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.v5i3.249

Abstract

Zakat institutions play an important role in managing zakat effectively and efficiently as described in Law no. 23 of year 2011. This study aims to analyze the efficiency of zakat institutions in Indonesia and determine the best ranking of the units observed. This study uses a descriptive quantitative approach with the Super Efficiency Analysis. The study objects are BAZNAS, Rumah Zakat, Dompet Dhuafa, and YBM PLN with the 2016-2018 observation period. Personnel costs, operational costs, and socialization costs are input variables. While the output variables used are the amount of zakat collected and the amount of zakat distributed. The results of super-efficiency measurement show that the 3 best DMU rankings were achieved by YBM PLN 2016, BAZNAS 2018 and BAZNAS 2017. While the other 9 DMUs were inefficient. Inefficiency is due to the not optimal amount of zakat collected and zakat distributed and the high use of socialization costs. The variable of the amount of zakat collected is the most sensitive variable to the value of efficiency. To achieve performance efficiency, technology can be utilized to improve input and output. This research can be used as an evaluation material for zakat institutions to optimize efficiency. Keywords: Super Efficiency; Zakat Institution; Technology

Page 8 of 20 | Total Record : 191

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