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Management of Zakat and Waqf Journal (MAZAWA))
Published by Universitas Islam Negeri Sunan Ampel
ISSN : 26857383     EISSN : 27463451     DOI : https://doi.org/10.15642/mazawa.v2i1
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
Jurnal Management of Zakat and Waqf (MAZAWA) merupakan jurnal ilmiah yang diterbitkan oleh Universitas Islam Negeri Sunan Ampel Surabaya. Jurnal ini fokus pada kajian-kajian tentang manajemen zakat dan wakaf yaitu, manajemen fundrising zakat dan wakaf, manajemen operasional zakat dan wakaf, manajemen pemasaran zakat dan wakaf, manajemen pendayagunaan zakat dan wakaf, isu-isu kontemporer seperti zakat dan wakaf produktif, investasi dana zakat dan wakaf, sukuk zakat dan wakaf, asuransi zakat dan wakaf, matematika zakat baik itu berupa penelitian lapangan maupun konseptual. Jurnal Mazawa hadir untuk merespon perkembangan era dan potensi zakat-wakaf yang terus meninggi, satu sisi sebagai rekomendasi dan di sisi lain sebagai kajian keilmuan. Jurnal Mazawa terbit dua kali selama se tahun, yakni pada Bulan September dan Maret.
Arjuna Subject : Umum - Umum
Articles 120 Documents
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Peran Lembaga Amil Zakat dalam Meningkatkan Kesejahteraan Keluarga Janda Miskin Melalui Program Kampung Mandiri di Laznas Yatim Mandiri Kudus Firda Ramadhanti, H. Fuad Riyadi
Management of Zakat and Waqf Journal (MAZAWA) Vol. 2 No. 1 (2020): Management of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2020.2.1.62-77

Abstract

The purpose of this research is to analyze the role of the Amil Zakat Institution (LAZ) in the economic sector to improve the welfare of poor widowed families, namely through the economic empowerment program of the Kampung Mandiri National Amil Zakat Institute (LAZNAS) Yatim Mandiri, Kudus Branch located in Cangkring B Village, Karanganyar District, Regency. Demak. The results showed that the LAZNAS Yatim Mandiri Kudus Branch program in the formation of the Kampung Mandiri program, namely first, planning the formation of the Kampung Mandiri program in Cangkring B Village Karanganyar Demak to the implementation of the program, with the business being managed is fried onions with the branding "Guemez Onions". Second, the distribution of funds for the Kampung Mandiri program is budgeted at Rp. 128,590,000 for capital and program facilities and infrastructure. Third, monitoring the Kampung Mandiri program. The role of the Kampung Mandiri program for poor widows is first, to provide knowledge of entrepreneurship and Islam. Second, increase entrepreneurial skills. Third, increase income. The role of LAZNAS Yatim Mandiri, Kudus Branch is still not optimal in improving the welfare of poor widow families because the income earned from working wages when the production of fried onions is of little value and the profits from sales cannot be used directly by widows because they are still collected and stored first. The Kampung Mandiri program has been supported by the existence of village approval, grants for program activities, and business capital from LAZNAS Yatim Mandiri Kudus Branch. Meanwhile, the obstacles experienced are the slow rate of development, the production process is not yet optimal, the lack of cohesiveness of the members of Kampung Mandiri, and the marketing of products that are not optimal.
Analisis Fatwa MUI Tahun 1982 tentang Mentasharufkan Dana Zakat untuk Kegiatan Produktif dan Kemaslahanatan Umum (Perspektif Yusuf Qardhawi) M. Maulana Asegaf
Management of Zakat and Waqf Journal (MAZAWA) Vol. 2 No. 1 (2020): Management of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2020.2.1.1-20

Abstract

This study seeks to answer an uproar issue some time ago in social media about the issue of allocating zakat funds for infrastructure purposes. Although, as reported in one of the electronic media, the head of the National Amil Zakat Agency (BAZNAS) has clarified that the issue is not true and may not be allocated for infrastructure but only for mustahiq. However, it is quite a shocking because already circulating in the social media, especially the existence of MUI fatwa seemed to legalize these activities in the name of fi sabillah. Therefore, the focus of this research is on the fatwa of the 1982 Indonesian Ulema Council about the allocation of zakat funds for productive interests and public benefit in the perspective of Yusuf Qardhawi. This research is library research using a descriptive qualitative method, in which the researcher observes the fatwa of MUI and various Islamic literature, especially on zakat. In order to find the light of the problem so that it can provide the best solution and not make muzakki feel worried about the zakat funds that they have given to Amil. The results of this research are: First, the allocation of zakat funds for infrastructure was not appropriate because there were still many Mustahiq who needed it more. Second, Zakat funds can be allocated if in an emergency such as if in a country education has been controlled by liberals, radicals, communists and atheists. Third, the allocation of zakat funds in the name of Fi Sabilillah must be in accordance with the agreement of Madzahib Arba’ah , which is only intended for people who are jihad in the path of Allah SWT. Fourth, According to Yusuf Qardhawi in the context of this era, jihad can use oral and written words, although it is not the same as jihad in the textual sense (war). However, by using qiyas, jihad (war) and jihad (non-war) can be equated with the same reason namely Nusrotul Islam.
Pembangunan Manusia melalui Optimalisasi Lembaga Pengelolaan Zakat Setiawan, Adi; Trisno Wardy Putra; Rizky Hariyadi
Management of Zakat and Waqf Journal (MAZAWA) Vol. 1 No. 2 (2020): Maret 2020
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2020.1.2.79-91

Abstract

This study aims to reveal a conceptual strategy regarding the existence of zakat institutions as Islamic philanthropic institutions. The focus of this research concerns zakat and community development. This study intends to determine the role of zakat in enhancing development and strategies for zakat in overcoming community problems, especially economic welfare problems that have not been resolved. This research uses library research method, which examines various literatures or references related to zakat and community development by linking with existing theories and research as a form of accuracy of library research. The results of the discussion indicate that zakat is closely related to community development. The zakat strategy in overcoming community problems, namely: 1) increasing the number of property owners and changing the condition of most poor and poor people to become well-off people, or it can also be termed an economic migration from mustahiq to muzakki, 2) eliminating the nature of begging (chirity) ), 3) eliminating envy and enmity between Muslims, 4) coping with disasters, 5) repeating celibacy, 6) helping refugees.
Analisis Manajemen Fundrising Umar bin Khattab dan Relevansinya dengan Pengelolaan Zakat di Indonesia Ghosyi Harfiah Ningrum; Mu'min Firmansyah
Management of Zakat and Waqf Journal (MAZAWA) Vol. 1 No. 2 (2020): Maret 2020
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2020.1.2.92-109

Abstract

The period of Umar Bin Khattab's leadership was a golden age in the history of Islamic economics. The policies made are able to prove the greatness of the Islamic economic system. The success of Umar also made several zakat management organizations (OPZ) interested in implementing it in their operational activities, especially in gathering or fundraising activities. Using a qualitative literature study method, the writer intends to analyze (1) the functions of fundraising management, then combine them with (2) Umar bin khattab's zakat policy, so that (3) the suitability of Umar's policies in fundraising activities carried out by the management organization zakat (OPZ) to help improve the quality of OPZ performance in collecting zakat. The author obtains primary data sources through several main sources, because he cannot make direct observations and interviews. For secondary data sourced from journals, theses, scientific papers and articles obtained via the internet. The results show that the form of zakat policy made by Umar bin Khattab is not directly suitable for implementation in the current OPZ fundraising strategy. It is necessary to study, analyze and adjust in advance to the conditions and conditions of muzakki and mustahik so that fundraising activities can run effectively and efficiently and in accordance with Islamic sharia rules.
Implementasi Wakaf Sebagai Polis Asuransi Syari’ah Melalui IPLAN (Insurance Protection Linked Auto Navigation) Syari’ah Generali Sidoarjo Nur Chamid; Popy Tria Febriati
Management of Zakat and Waqf Journal (MAZAWA) Vol. 1 No. 2 (2020): Maret 2020
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2020.1.2.110-126

Abstract

Waqf is one of the instruments that must be empowered productively and to the maximum extent possible, one of which is the insurance policy waqf imposed by the MUI DSN in October 2016 which is expected to help the government in its efforts to alleviate poverty and prosper the people. With that PT.Asuransi Jiwa Generali Indonesia formed an institution, namely the Indonesian Waqf Movement (GWI) to expand the network and knowledge of the public regarding sharia insurance policy waqf products through outreach and training to the public. The purpose of this study is to describe (1) the strategy of implementing waqf as an insurance policy through IPLAN Syari'ah Generali, (2) supporting and inhibiting factors in managing waqf as an insurance policy through IPLAN Syari'ah Generali, (3) developing strategies for waqf as an insurance policy. through IPLAN Syari'ah Generali. This research method uses a qualitative approach method. Data collection techniques with observation, interviews and documentation. Data analysis techniques in this study include (1) data reduction (2) data presentation (3) conclusions. The results of the research are as follows: (1) management of productive waqf with cash waqf through insurance waqf products (2) when the policyholder dies 45% of the funds will be donated and the rest is given to the heirs (3) first, supporting factors, establishing the Indonesian Waqf Movement institution to help promote waqf in Indonesia by inviting and socializing the community for waqf. Second, the inhibiting factor, namely the lack of public understanding of cash waqf. (4) the waqf funds from the policy holder will be donated to the waqf management institution which will be developed professionally, namely the Dhuafa Wallet Institute.
Analisis Maslahah dan Akuntabilitas sebagai Prinsip Manajemen Aset Wakaf Kontemporer Julianinggar Lusiana Isnaini; Hapsari Wiji Utami
Management of Zakat and Waqf Journal (MAZAWA) Vol. 1 No. 2 (2020): Maret 2020
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2020.1.2.%p

Abstract

Digital technology is increasingly fast and easy to create great opportunities for caring action and socio-philanthropic activities. This development has also become a motivation for zakat institutions in order to improve and increase their management activities oriented towards improving strategic management, so that their existence can continue and expand. All opportunities for new strategies and approaches are optimally absorbed and implemented so that they can be carried out without taking long. Coupled with the role of the state as a regulator by making laws and regulations and the implementation of zakat management run smoothly and orderly and further increasing the innovation of zakat management institutions, especially amil in its management, including the distribution of zakat benefits. Using a qualitative literature study research method, the researcher intends to analyze (1) Islamic law studies related to zakat management including distribution and utilization, then formulate (2) zakat empowerment strategies, so that (3) empowerment program designs for the poor are based on MUI Fatwa Number 14. 2011 concerning the Distribution of Zakat Assets in the Form of Managed Assets. Researchers obtained primary data sources through the interaction of online communication media with several devices in zakat institutions when researchers were doing internships. Secondary data comes from journal articles, scientific papers, and papers accessed via the internet. As a result, the preparation of empowerment program planning needs to pay attention to the provisions of the MUI Fatwa Number 14 of 2011 which applies and requires a mature management strategy in all series of activities, coupled with appropriate and competent resources, principles of innovation and full creativity in management so that program design can be realized in accordance with legal provisions regulating the optimal allocation of zakat assets so as to be able to grow an independent generation of dhuafa.
Analisis Implementasi Cash Waqf Linked Sukuk (CWLS) Perspektif Prinsip Ekonomi Syariah Riska Delta Rahayu; Moh. Andre Agustianto
Management of Zakat and Waqf Journal (MAZAWA) Vol. 1 No. 2 (2020): Maret 2020
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2020.1.2.145-161

Abstract

Waqf played two important roles in Islamic history, namely in economic as well as social. An innovation in developing waqf is the Cash Waqf Linked Sukuk (CWLS) which is an integration between the waqf funds invested through State Sharia Securities (SBSN) or Sukuk. This study aims to examine the role of CWLS in the economy and society based on an Islamic economic perspective. This research is a type of library research (literature study) with a qualitative approach. The implementation of Cash Waqf Linked Sukuk management has been carried out in accordance with an Islamic economic perspective which is based on sharia principles and has been determined in accordance with the DSN-MUI Fatwa on Sukuk Waqf. The results of the study reveal that the implementation of CWLS has also met the required pillars and in managing the waqf funds it is allocated for halal activities and according to sharia principles. Cash Waqf Linked Sukuk has the potential for economic and social development in society because it aims to achieve the benefit and welfare of the community in general
Manajemen Aset Produktif untuk Memberdayakan Mustahik: Analisis Pendistribusian Zakat berdasarkan Fatwa MUI Nomor 14 Tahun 2011 Erik Rahman Gumiri; Abuzar Alghifari
Management of Zakat and Waqf Journal (MAZAWA) Vol. 1 No. 2 (2020): Maret 2020
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2020.1.2.162-183

Abstract

Digital technology is increasingly fast and easy to create great opportunities for caring action and socio-philanthropic activities. This development has also become a motivation for zakat institutions in order to improve and increase their management activities oriented towards improving strategic management, so that their existence can continue and expand. All opportunities for new strategies and approaches are optimally absorbed and implemented so that they can be carried out without taking long. Coupled with the role of the state as a regulator by making laws and regulations and the implementation of zakat management run smoothly and orderly and further increasing the innovation of zakat management institutions, especially amil in its management, including the distribution of zakat benefits. Using a qualitative literature study research method, the researcher intends to analyze (1) Islamic law studies related to zakat management including distribution and utilization, then formulate (2) zakat empowerment strategies, so that (3) empowerment program designs for the poor are based on MUI Fatwa Number 14. 2011 concerning the Distribution of Zakat Assets in the Form of Managed Assets. Researchers obtained primary data sources through the interaction of online communication media with several devices in zakat institutions when researchers were doing internships. Secondary data comes from journal articles, scientific papers, and papers accessed via the internet. As a result, the preparation of empowerment program planning needs to pay attention to the provisions of the MUI Fatwa Number 14 of 2011 which applies and requires a mature management strategy in all series of activities, coupled with appropriate and competent resources, principles of innovation and full creativity in management so that program design can be realized in accordance with legal provisions regulating the optimal allocation of zakat assets so as to be able to grow an independent generation of dhuafa.
Penerapan Akuntansi Zakat sebagai Respon Administrasi Digital di Era Modern: Studi pada Badan Amil Zakat Nasional (BAZNAS) Provinsi Jawa Timur Munir, Miftakhul; Rahmatillah Zidna, Rizka
Management of Zakat and Waqf Journal (MAZAWA) Vol. 2 No. 2 (2021): Management Of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2021.2.2.118-135

Abstract

This study seeks to present ways or methods of applying accounting aspects in terms of controlling zakat administration, such as reports and institutional data. Administrative governance is an important thing to do, considering that zakat management requires valid, easy and clear data. Administrations such as finance, services, to reporting on institutional improvements require accounting to be more systematic and well-recorded. Because what has been a problem from the past until now, is the unification of the administration of zakat funds, it is still monotonous, rigid and manual. As a result, the required data is often not found. This has an impact on the effectiveness and development of the zakat institution itself. Therefore, by using a descriptive qualitative field study, this study will examine practically the application of zakat accounting for administrative regularity. The data collected comes from data about how zakat accounting works, hereinafter referred to as primary data. Primary data were collected through interview and documentation techniques with data analysis, reduction, editing and display. Data is only presented when it is final and there are no conflicts. From the research results, important things were found, namely 1) based on public accountants, PSAK No. 109, several policies made by BAZNAS East Java have not been realized. The reason for this problem is due to the ineffective management of zakat, infaq and shadaqah funds and the lack of adequate human resources in these business entities. 2) the method taken in completing it is to train and add quality human resources, especially in the accounting and finance departments. Then fix the information system at the accountant department.
Efektifitas Sertifikasi Tanah Wakaf di Indonesia: Analisis Komparatif Fikih dan Hukum Positif Marginingrum, Pranadiana; Riadi, Affan
Management of Zakat and Waqf Journal (MAZAWA) Vol. 2 No. 2 (2021): Management Of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2021.2.2.136-152

Abstract

This research is a literature study that is supported by the evidence of field research on the status of uncertified waqf land. The consensus on the legal status of the waqf land according to both fiqh and adat in the community is still being contested. Some say that the donated land does not need to be certified because it deals with issues of worshiping God, while others say that the donated land must be certified. This phenomenon has brought society into a dilemma, eventually leading to stagnation. Therefore, this study seeks to answer two questions, namely; 1) what is the legal status of the waqf land that does not have a certificate? 2) How is the legal protection for the waqf land that does not have a certificate? This research is a normative juridical research which aims to study the principles and principles that exist in the science of law. The information used consists of primary, secondary and tertiary legal materials. The results of this research are to show that the status of waqf land that does not have a certificate is legal in Islamic law and the person who donates will also get reward as long as it fulfills the principles and provisions set out in sharia. On the other hand, in the statutory law, the status of waqf land which does not have a certificate does not have the power in the waqf land law that Nazhir recommends to certify the donated land.

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