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Filantropi: Jurnal Manajemen Zakat dan Wakaf
Published by Universitas Islam Negeri Raden Mas Said Surakarta
ISSN : 27235416     EISSN : 27235424     DOI : 10.22515/finalmazawa
Core Subject : Science,
Decision Sciences, Operations Research & Management
Filantropi: Jurnal Manajemen Zakat dan Wakaf publishes qualified articles both conceptual and research results in islamic philanthropic studies (Zakat, Waqf, Infaq and Shodaqah).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 68 Documents
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Productive Zakat and Distribution Strategies in Improving the Welfare of Mustahik at LAZ DT. Peduli North Sumatera Dani, Rama
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 1 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i1.10522

Abstract

The distribution of zakat does not only emphasize distribution strategy as consumptive, but also emphasizes more effective and productive distribution strategies. The productive zakat distribution strategy is an effort to improve the welfare of mustahik. This study aims to describe the distribution strategy of productive zakat and the effect of the distributions on the welfare of mustahik. This research was describes the zakat distribution strategy and the impact of distribution on the welfare of the mustahik. The research was conducted at the LAZ DT Peduli North Sumatra, is a type of descriptive qualitative research with testing procedures that are carried out in depth using purposive testing procedures. The procedure for the validity of information uses triangulation. Data analysis in this study uses reduction, data presentation, and conclusion drawn. The test of this research is mustahik who is the beneficiary of Profitable Zakat. Sources of information obtained from program management and staff's and profitable zakat in LAZ DT Peduli North Sumatra. The result showed that the effect of profitable zakat dispersion technique on the level of mustahik welfare is very critical. Based on the level of welfare of mustahik, beneficial zakat mustahik have been able to meet daily needs, have a permanent job, can get wellbeing offices, have a better than average put to live, the normal mustahik's wage has expanded by 63.38% and has been able to create a sustainable business.
The Role of Zakat and Wakaf in Reducing Economic Risks in Jayapura Imran, Juani; Nur Laily M, Izzatul; Karman, Abdul
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 1 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i1.10982

Abstract

Zakat and waqf are significant social financial instruments in Islam that play a vital role in reducing economic risks and improving the welfare of society. Zakat, as an obligatory act for financially able Muslims, serves to redistribute wealth equitably and help those in need. Meanwhile, waqf involves giving assets for the public good in the long term, contributing to the development of education, health, and infrastructure. This study aims to see how zakat and waqf play a role in reducing economic risks, especially in the Jayapura area. In Indonesia, especially in Jayapura, the potential of zakat and waqf is very large in supporting economic growth and poverty alleviation. However, challenges such as public distrust of management institutions, low awareness of zakat obligations, and less than optimal utilization of waqf assets hinder its effectiveness. A SWOT analysis shows that with the right strategy, weaknesses and threats in zakat and waqf management can be overcome, maximizing their potential to improve community welfare. Collaborative efforts between the government, zakat and waqf management institutions, and the community are essential to improve literacy, transparency, and accountability in managing resources so as to optimize the role in reducing economic risks and promoting community welfare in Jayapura.
Islam and The Issue of Poverty: Theological Reflection and Social Transformation in Muslim Society Binnabie, Ahmad Iqtada; Sutrisno, Edi
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.11569

Abstract

In the context of the continuously evolving issue of poverty and the increasingly complex global challenges, Islamic teachings offer a paradigm of social justice through wealth redistribution, which is manifested in the practices of zakat, alms (ṣadaqah), and philanthropy as a transformative solution. This study aims to analyze the role of theological reflection and philanthropic practices in poverty alleviation within contemporary Muslim societies comprehensively. The method used is a literature review and primary text analysis by referring to the Qur’an and Hadith as the main sources to reveal the values of justice and social responsibility contained in Islamic teachings, as well as to examine their practical relevance in the context of the modern economy. The results of the study show that the concepts of zakat and alms, as stated in Surah At-Taubah and Surah Al-Baqarah, provide a strong normative foundation for wealth redistribution and the reduction of social inequality. Furthermore, theological reflection in Islam encourages empathy and solidarity among Muslims, as evidenced by the sayings of Prophet Muhammad (peace be upon him), which emphasize the importance of mutual assistance in alleviating the burden of poverty. This study also reveals that the integration of empirical data and field studies is still needed to measure the actual impact of philanthropy implementation in addressing poverty in the modern era. Thus, the integration of theological values and philanthropic practices proves to have significant potential in alleviating poverty and building a more just, inclusive, and prosperous Muslim society.
Identification and Risk Mitigation of Zakat Fund Management Based On COSO ERM at LAZ Yakesma East Java Ali Fikri, Roha Dewi; Evrytanadha, Ayiek; Nabilah Aini, Saqofa
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.11835

Abstract

This study aims to identify and mitigate risks in zakat fund management at LAZ Yakesma East Java using the COSO Enterprise Risk Management (ERM) framework, which represents a novel application in the context of Islamic philanthropy. A descriptive-qualitative method was employed through interviews, institutional documents, and secondary reports to explore how zakat governance can be strengthened. Findings reveal three major risks: first, the presence of anonymous muzakki, which account for nearly half of total donors and create obstacles in reporting, auditing, and compliance; second, competition with more established zakat institutions, such as Dompet Dhuafa and Rumah Zakat, that affects public trust and donor loyalty; and third, limited fundraising capacity, which reduces program scope and innovation. To address these challenges, Yakesma has initiated mitigation strategies, including digital donation platforms with identity verification, financial transparency through online reporting, and diversification of fundraising methods. The application of the COSO ERM framework demonstrates its relevance in systematically identifying, assessing, and managing risks while ensuring sharia compliance and accountability. This study contributes to the literature by showing how risk management tools can be adapted to strengthen governance, enhance donor trust, and optimize the socio-economic impact of zakat.
An Interpretation Of Cash Waqf For Islamic Economic Growth And Development From The Perspective Of Waqf Nazhir Dliyaul Muflihin, Mohammad; Faizah, Nur; Suryani Lating, Ade Irma; Anggraini Aripratiwi, Ratna; Fabian Susanto, Febry
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.11857

Abstract

In 2021, the Indonesian Waqf Board (Badan Wakaf Indonesia) reported the potential of cash waqf to reach approximately IDR 180 trillion annually. As of March 2023, the actual collected amount of cash waqf stood at IDR 2.07 trillion, which includes the accumulated issuance of Cash Waqf Linked Sukuk (CWLS) totaling IDR 678.15 billion. Nevertheless, the effectiveness of cash waqf as an instrument for economic development is highly contingent upon the management capabilities of waqf administrators (nadzir). The extent to which nadzir are able to manage cash waqf productively significantly influences its potential social and economic impact. This study aims to explore the interpretation of cash waqf as an Islamic public financial instrument for fostering economic development from the perspective of waqf administrators. Employing a qualitative methodology with a Husserlian phenomenological approach, the study distinguishes between noema and noesis through the process of epoche. The findings suggest that cash waqf, as a public financial instrument, must be utilized productively to support long-term economic sustainability. At the macroeconomic level, waqf is positioned as a strategic tool for advancing national economic development. The study recommends concerted efforts among government entities, waqf institutions, and the wider public to strengthen institutional capacity, human resources, technological infrastructure, and public awareness, all of which are critical for enhancing the productive utilization of waqf.
Digital Transformation in Fundraising Zakat, Infak, and Sedekah: A Study of Technology Utilization at Nu Care Lazisnu Cilacap Chamid, Abdul; Habeeb, Emiola; Zaenal Mutaqin, Enjen
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.11867

Abstract

The use of digital technology in optimizing the collection of zakat, infaq, and alms funds at NU Care LAZISNU Cilacap is the main focus of this study. The existence of a digital-based payment system is related to transactions that takes place at zakat, infaq, and alms outlets. When compared, the use of the internet provides greater advantages, due to the wider coverage of muzakki and faster access. The management of this system also requires high professionalism by considering various aspects so that the results achieved can be maximized. Along with the increasing penetration of the internet in daily life, the Amil Zakat Infak and Sadaqah Nahdlatul Ulama (LAZISNU) Institution of Cilacap Regency does not stay silent. NU Care LAZISNU Cilacap proactively develops innovations in the management of zakat based on digital technology, thereby making it easier for muzakki to make transactions. This research aims to explore the role of digital technology in the fundraising process at NU Care LAZISNU Cilacap and its impact on increasing zakat collection. This study uses a qualitative approach with a field study method. Data collection techniques include observation, interviews, and documentation. Data reduction techniques, data presentation, and conclusion drawn carry out data analysis. The results of the study show that the application of digital technology in the management of zakat, infaq, and alms fundraising at NU Care LAZISNU Cilacap is in accordance with the underlying theory. The implementation of the concept of roles, characteristics of digital technology, and the use of the internet in the form of the NU Care LAZISNU Cilacap website, social media, and other supporting applications are important elements in a more effective zakat fundraising system. This study examines the utilization of digital technology in optimizing the collection of zakat, infaq, and sadaqah at NU Care LAZISNU Cilacap. Using a qualitative field study approach, data were collected through observation, interviews, and documentation. The findings reveal that digital platforms such as websites, social media, and QRIS-based applications significantly increase fundraising efficiency and transparency. The study concludes that technology adoption strengthens public trust and expands donor reach.
Customary-Based Waqf Practices: Exploring Socio-Economic Empowerment and Development Models in The Tana Luwu Indigenous Community Achmad Syam, Andi; Fiqran, Muh. Fiqran; Abdullah, Muh. Ruslan; Karina, Mutiara
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.12329

Abstract

This article deals with the development of customary waqf in the socio-economic empowerment of indigenous peoples. This study aims to analyze the potential of customary waqf in the Tana Luwu community, evaluate its role in socio-economic empowerment, and formulate a model for the development of customary waqf that can be implemented sustainably. This study uses a qualitative approach with an exploratory-descriptive study design using case study and Participatory Action Research (PAR) methods that focus on indigenous communities as the main subjects to explore customary waqf practices in Tana Luwu. The results show that customary practices such as customary land management, traditional granaries, mutual assistance, and tongkonan are indeed in line with the values of waqf redistribution. However, without institutional reform and adequate legal protection, these practices are prone to fragmentation. Therefore, the development of waqf in indigenous communities can be carried out by making Indigenous Institutions the collective nazhir to manage customary land, traditional granaries, and traditional facilities. In addition, a participatory approach must be accompanied by waqf education and literacy tailored to the local context.
Financial Performance Analysis of The National Zakat Management Institution Rumah Amal Salman Aditama, Rila; Yulianti, Lina; Muslih, Rd. Amar
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.12671

Abstract

This study aims to evaluate the financial performance of the National Zakat Management Institution Rumah Amal Salman during the 2021–2023 period using the financial ratio analysis approach established by the PUSKAS BAZNAS guidelines. The research applies a descriptive qualita tive method supported by quantitative data obtained from the institution’s audited annual financial statements. Data were collected through documentation, observation, and literature review, then analyzed using four main ratio categories: activity, efficiency, amil funds, and growth. The data analysis process includes classifying financial accounts, compiling them into analytical tables, calculating financial ratios, and interpreting the results according to OPZ performance standards. The findings indicate that Rumah Amal Salman was categorized as effective in distributing Zakat, Infaq, and Sadaqah (ZIS) funds and relatively efficient in collection activities. However, operational cost efficiency still requires improvement. The amil fund ratio remains within acceptable limits, while the growth ratio shows a positive trend although it has not yet reached an optimal level. These results highlight the institution’s good financial governance and provide insights for enhancing transparency, accountability, and public trust in zakat management organizations.

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