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[Sustainable Zakat Distribution through Wakalah Contract ]]>
<![CDATA[Hairunnizam Wahid]]>;
<![CDATA[Syahmi Haziq Osmera]]>;
<![CDATA[Mohd Ali Mohd Noor]]>
<![CDATA[ International Journal of Zakat Vol 6 No 1 (2021): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v6i1.250
<![CDATA[This study conveys the importance of the skills element in wakalah contract of zakat distribution practiced in Malaysia to ensure the sustainability of continuous zakat distribution. Skillful representatives will manifest good wakalah and simultaneously increase the quality of zakat distribution. This study employed qualitative methodology which was a semi-structured interview method with the Pelaburan Hartanah Berhad (PHB) Company. The skills element becoming the factor for PHB chosen as a research sample is from the entrepreneurial aspect. PHB distributes zakat in a productive form which is in work capital provision. This can facilitate sustainable economic agenda from the aspect of withdrawing asnaf from poverty and ensuring the zakat payment cycle to continue. The informant of interview is a zakat committee member of PHB directly managing the implementation of wakalah in zakat distribution. The results of the study indicated that the wakalah executed by PHB poses several positive impacts such as wider locality of distribution, positive effect from aspect of communal perception on zakat distribution, and positive impact towards the representatives, which is PHB itself. This study imparts several potential suggestions to improve wakalah system of zakat distribution. This study faced several constraints such as research sample and limited types of zakat wakalah. Future studies are suggested to involve more research samples and investigate wakalah from various types of zakat payment.]]>
<![CDATA[Bibliometric Analysis of Zakat Research in Scopus Database ]]>
<![CDATA[Muhsin Nor Paizin]]>;
<![CDATA[Siti Maziah Ab Rahman]]>;
<![CDATA[Khalid Abdul Wahid]]>;
<![CDATA[Mohd Noor Azam Nafi]]>;
<![CDATA[Suryani Awang]]>;
<![CDATA[Mariam Setapa]]>
<![CDATA[ International Journal of Zakat Vol 6 No 1 (2021): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v6i1.253
<![CDATA[Scopus research paper on the zakat was systematically analyzed using the VOSviewer bibliometric measurement. A total of 492 citation data was exported from Scopus on the query of Zakat, and from the initial result, twelve journals were selected in the expanded query process. The journals are Journal of Islamic Accounting and Business Research, International Journal of Islamic and Middle Eastern Finance and Management, International Journal of Innovation Creativity and Change, Advanced Science Letters, and Iop Conference Series Earth and Environmental Science were selected in the query expansion and exported for data visualization in VOSviewer. Results from the journal query returned 492 documents specializing in research of zakat payment. Co-word or co-occurrence analysis was used to identify key themes, and potential future research direction was highlighted.]]>
<![CDATA[Amil Zakat Governance Risk Mitigation ]]>
<![CDATA[Nono Hartono]]>;
<![CDATA[Achmad Kholiq]]>
<![CDATA[ International Journal of Zakat Vol 6 No 1 (2021): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v6i1.254
<![CDATA[Risk in zakat management is a potential event, both predictable and unpredictable, which negatively impacts the level of trust, sharia considerations, and sustainability in the management process. The purpose of this study is to investigate and formulate mitigation efforts of amil zakat governance. The research method uses an Enterprise Risk Management with the Committee of Sponsoring Organizations approach of the Treadway Commission (COSO) modification (ERM-COSO modified) with four indicators discussed that describe the level (likelihood), influence (impact), change (vulnerability) and speed (onset speed). The results of the study indicate that the identified risk of amil governance is as much as nine of the twenty seven risks that should arise with the risk level of amil governance being in an intermediate position. This is different from several previous studies. The level of risk in zakat management is largely determined by the quality of amil. The results of the heatmap analysis resulted in a small dot heatmap size which means a low level of vulnerability to risk (vulnerability), while the dot color consists of six purple, two blue and one red which means the speed of the occurrence of high risk. The impact of this risk identification requires amil recruitment patterns and the provision of good zakat management training. The recommended risk response is to reduce the risk that will occur by (1) implementing reward and punishment for amil to be more professional in carrying out their duties, (2) involving third parties (universities) in monitoring and supervising the distribution of zakat funds.]]>
<![CDATA[The Relationship among Zakat Maal, Altruism and Work Life Quality ]]>
<![CDATA[Ardian Adhiatma]]>;
<![CDATA[Olivia Fachrunnisa]]>
<![CDATA[ International Journal of Zakat Vol 6 No 1 (2021): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v6i1.255
<![CDATA[The purpose of this study is to analyze the effect of zakat maal expenditure behavior on work altruism and quality. The study was conducted at a higher education institution that practices a strong culture in religious activities. A total of 223 respondents were involved in this study. Data were obtained using a questionnaire and analyzed using the PLSPM of SmartPLS 3.2.8. The results of this study showed that compliant employees’ payment of zakat maal could increase work altruism and quality of work-life, thereby increasing their performance. The behavior of zakat maal payment in this study is evidenced by the existence of a workplace, that supports the implementation of the obligations of a Muslim, so as to increase their awareness in paying zakat when reaching the nishab. Encouragement from the organization about this matter ultimately increases work altruism which can help improve work productivity and make employees feel they have a better and more balanced work life.]]>
<![CDATA[Blockchain and Smart Contract Application for Zakat Institution ]]>
<![CDATA[Dhiaeddine Rejeb]]>
<![CDATA[ International Journal of Zakat Vol 5 No 3 (2020): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v5i3.260
<![CDATA[Blockchain is an open distributed database that carries out transactions on an open decentralized ledger. It is a technology that will probably be the source of a huge digital change especially in the financial sector. The application of this technology has started to take its first steps recently and its importance is undeniable in an emerging and expanding field such as Islamic finance. In this context, the purpose of this article is to study the integration of the blockchain and one of its important components, namely the smart contract in the management of the compulsory Islamic charity the zakat. To do this, we have developed a funding model linking all the stakeholders in question and the diversities of blockchain technology. We were thus able to conclude huge benefits and technical contributions in this context which encourages Islamic financial institutions to develop more models likely to support this technology without ignoring the compliance with the Islamic jurisprudence rules.]]>
<![CDATA[Does Information Affect Online Zakat Payment? ]]>
<![CDATA[Syahrul Hanafi]]>
<![CDATA[ International Journal of Zakat Vol 5 No 3 (2020): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v5i3.261
<![CDATA[Indonesia has enormous potential for zakat, but the results of collecting zakat are still far from the existing potential. OPZ has made various ways to increase the collection of zakat funds, one of which is by implementing online zakat payments. This study aims to analyze the resistance to using online zakat payment services. The research approach is quantitative with the help of smartPLS software. This study's variables consist of information variables, which are independent variables, while the dependent variable consists of traditional barrier variables, image barriers, usage barriers, value barriers, and risk barriers. Data in this study collected using a questionnaire. The sample of this study was 100 respondents from various regions in Indonesia. The results showed that the information has a significant and negative effect on the traditional barrier variables, image barrier, usage barrier, value barrier. This means that the greater / more information provided by OPZ, the barrier in using online zakat payment services are getting smaller / less. The information variable on the risk barrier shows insignificant and negative results.]]>
<![CDATA[Technological Transformation in Malaysian Zakat Institutions ]]>
<![CDATA[Marhanum Che Mohd Salleh]]>;
<![CDATA[Mohammad Abdul Matin Chowdhury]]>
<![CDATA[ International Journal of Zakat Vol 5 No 3 (2020): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v5i3.263
<![CDATA[This research observes technology adoption among zakat institutions in Malaysia. To achieve this objective, a qualitative approach is adopted where the primary data is collected via observation of website or any related materials, which supports technology application among Zakat institutions in Malaysia. The materials including website, the information of online collection or payment system and others. The findings indicate that majority of the zakat institutions have started to utilize technology system in their organization, especially with regards to zakat payment. However, there is still lacking of technology usage for zakat distributions, awareness as well as zakat fund reporting to public. Overall, as zakat collection and distribution have involved millions of records and its management is still questionable by all parties, it is believed that technology will enhance the operations of zakat institutions to become more efficient and effective to distribute wealth to the needy. It is thus public trust towards the institutions is expected to increase.]]>
<![CDATA[The Zakat and Technology ]]>
<![CDATA[Nailah Nailah]]>;
<![CDATA[Aam Slamet Rusydiana]]>
<![CDATA[ International Journal of Zakat Vol 5 No 3 (2020): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v5i3.264
<![CDATA[This study aims to determine the development and trend map of the Zakat and Technology outbreak research that is published by reputable journals in the theme of Islamic economics and finance. The data analyzed covering more than 440 publications of indexed research publications. The export data is then processed and analyzed using the R Biblioshiny application program to find out the bibliometric map of the development of the role of Islamic economics and finance in zakat and technology research. The results showed that the number of publications on the development of the role of Islamic economics and finance research experienced a significant increase. The results show that the highest number of document types are journaled articles. The most popular authors are Kuran T, and the most popular keyword topics are zakat, Islam, and Indonesia.]]>
<![CDATA[Analyzing the Behavioral Intention Factors in Using Zakat-Based Crowdfunding Platform in Indonesia ]]>
<![CDATA[Sulaeman Sulaeman]]>;
<![CDATA[Sri Yayu Ninglasari]]>
<![CDATA[ International Journal of Zakat Vol 5 No 3 (2020): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v5i3.267
<![CDATA[This study aims to examine the behavioral intention of the Muslim crowd funders to use the Zakat-based crowdfunding platform model by adopting the Unified Theory of Acceptance and Use of Technology (UTAUT) Model. The online platform, as an intermediary between Muslim crowd funders and MSMEs, provides financing services for MSMEs to fight any situation/pandemic like COVID-19 nowadays. This study used the primary data collected by using the online survey questionnaires, and then the analysis is conducted using partial least squares (PLS) regression. The empirical study shows that all the variables except for facilitating conditions have a significant positive effect on Muslim crowd funders' intention to use the Zakat-based crowdfunding platform model. The present study will help the government and policymakers to plan appropriate intervention strategies to minimize the adverse impact of the COVID-19 pandemic on MSMEs in Indonesia. Furthermore, the study will contribute to the existing literature, especially on the factors influencing the adoption of the Zakat-based crowdfunding platform model.]]>
<![CDATA[Religiosity, Literacy, Income and Accessibility to Awareness in Professional Zakah Payment ]]>
<![CDATA[Lailatul Fitri]]>;
<![CDATA[Falikhatun Falikhatun]]>
<![CDATA[ International Journal of Zakat Vol 6 No 1 (2021): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v6i1.268
<![CDATA[The aim of this research is to determine the influence of religiosity, level of literacy, income, and accessibility to the consciousness of paying profession zakâh. This research uses quantitative methods and applies multiple regression analysis. We use purposive random sampling with 124 samples which represent Moslems from 14 districts in Indonesia. Based on multiple regression analysis, it can be seen that religiosity, literacy, income, and accessibility have significant effects to the consciousness of paying profession zakâh. Therefore, this study encourages zakah institutions to improve its accessibility including location and payment to increase the consciousness of paying zakâh on profession.]]>
