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Makrufah Hidayah Islamiah
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Program Studi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri (UIN) Sunan Kudus Jl. Conge Ngembalrejo PO BOX. 51 Telp. (0291) 432677 Phone: 0291432677 Fax: (0291) 441613 Email: ziswaf@uinsuku.ac.id
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ZISWAF: Jurnal Zakat dan Wakaf
Published by Institut Agama Islam Negeri Kudus
ISSN : 24610577     EISSN : 24775347     DOI : http://dx.doi.org/10.21043/ziswaf.v12i2
Core Subject : Religion, Social,
Religion Social Sciences
Focus of ZISWAF: Publishing qualified articles both conceptual and research results in islamic philanthropic studies (shodaqah, infaq, zakat and waqf). Scope of ZISWAF: Publishing research paper in the field of: 1. Islamic Philantrophy 2. Management of Zakat and Waqf 3. Historical of Zakat and Waqf 4. Organization of Zakat and Waqf 5. Socialpreneur 6. The Law of Zakat and Waqf 7. Financial Management of Zakat and Waqf
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 172 Documents
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Exploring the Philosophy of the Local Wisdom of “Gusjigang” for Understanding Zakat and Tax Compliance
ZISWAF: Jurnal Zakat dan Wakaf Vol 10, No 1 (2023): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v10i1.16696

Abstract

Zakat and tax play a crucial role in fostering the development of a country. Zakat is an obligation for Muslims, while tax is an obligation for all citizens. Therefore, this research aims to explore the prevailing local wisdom in the Kudus community, in order to gain insights into how these obligations are observed and complied with. The local wisdom philosophy of the Kudus community, known as ‘Gusjigang’, originated from the esteemed heritage of Holy Sunan. It embodies the values of good behavior, studiousness, and tenacious trading (entrepreneurship). Grounded by this philosophy, this study aims to comprehend the motivations behind the adherence of local entrepreneurs to zakat and tax using a case study approach. Following this, in order to gather relevant data, qualitative open-ended interviews and document analysis were employed as the primary source of data collection. Through this process, it was found that the prioritization of zakat over tax stems from the religious regulations and laws, which  take precedence over the mandates of fellow human beings. It is also important to note that from the perspective of the zakat administration, the distribution of zakat was considered more transparent and fairer as evidenced by the insights gleaned from the interviews. 
PEMBERDAYAAN EKONOMI MELALUI WAKAF
ZISWAF: Jurnal Zakat dan Wakaf Vol 4, No 2 (2017): ZISWAF : Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v4i2.3043

Abstract

Waqf has an economic value where waqf is a potential source of funds for people who need to be developed, utilized, and managed professionally to obtain optimal results. In order to mobilize the potential of waqf, a partnership should be made of the endowments established by the community and the representative bodies established by the Government. The purpose of waqf regulation from the economic aspect is to improve the welfare of Muslims and the Indonesian nation. In addition, to accommodate the growing potential of waqf that is increasingly diverse in line with modern economy such as cash waqf. There are several obstacles that impede the implementation of cash waqf in accordance with the provisions of Law no. 41 of 2004, among which are; first, the Indonesian Waqf Board (BWI) does not have the operational power in the area of  sufficient money waqf. Second, the principle used in the implementation of waqf money is too rigid, ie the bank is purely as a bank. Thus, the Wakifwho performs cash waqf is treated the same with other customers.
Manajemen Aset Wakaf Berbasis Kearifan Lokal Dengan Pendekatan Sosio-Ekonomi di Lembaga Wakaf Sabilillah Malang
ZISWAF: Jurnal Zakat dan Wakaf Vol 7, No 2 (2020): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v7i2.7903

Abstract

This study aims to disclose the model of waqf asset management carried out by the waqf foundation of Sabilillah Malang. This disclosure is essential, given the high number of waqf assets in Indonesia that are not managed. The significance of this study lies in the strategies and approaches utilized, including the strategy of bringing local wisdom as a management base on the social and economic development of the local community. Specifically, this study is included in the research area of social institutions that are descriptive, along with a qualitative analysis approach. The data collection technique used two methods, including interviews and documentation. The sample of informants was chosen randomly (purposive sampling). In this case, the position of the researcher was a participatory observer, where the data instruments were in the researcher’s assumptions. After the research was conducted, some crucial findings, include 1) in performing the process of asset management, the first step to do is identifying the assets in the form of a human, natural, and social assets. 2) developing assets by maximizing local potentials. A number of identified local potentials are developed through the provision of facilities like cooperatives, minimarkets, food courts where all elements of the development are under the direct coordination of the economic and empowerment centers. 3) developing waqf assets by maximizing the sources of local potentials by engaging small business enterprises as business partners, setting up businesses by providing capital, and establishing businesses by credit. All this cooperation is packed up using mudharabah, murabahah and musyarakah contracts.
PENGUMPULAN DAN PENDAyAGUNAAN ZAKAT INFAK DAN SEDEKAH
ZISWAF: Jurnal Zakat dan Wakaf Vol 2, No 2 (2015): ZISWAF : Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v2i2.1553

Abstract

Zakat on a golden era of fiscal instrument that serves not only to distribute the welfare of the people in a more fair and equitable, but also anintegral part of human accountability to Allah SWT for sustenance that hadbeen given him. But in today’s modern era due to the tax system has becomea fiscal instrument for a State causes zakat only be a representation of theresponsibility of mankind over abundance of sustenance of God on the one notinfrequently just be a cultural ritual of periodic Muslims Interest zakat is notmerely sympathize the poor consumptive, but has a more permanent goal is toeradicate poverty.
Unveiling Zakat Decision: Exploring the Role of Religiosity, Moral Reasoning, Peer Influence, and System Fairness in Shaping Institutional Trust and Customer Zakat Intentions
ZISWAF: Jurnal Zakat dan Wakaf Vol 10, No 2 (2023): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v10i2.25455

Abstract

Zakat is an Islam instrument used to help alleviate poverty and improve community welfare. Even though the potential of this instrument in Indonesia is very large, the income is still very low due to the lack of trust known as Muzakki (zakat payer). Therefore, this research aimed to explore the factors that influence Muzakki in zakat institutions and the provision intention. Data collected from a survey of 207 valid observations was validated using the partial least squares structural equation modeling (PLS-SEM) to examine the variables and examine the predictive relevance of the model. The results showed that peer influence and system fairness influence trust institutions, while zakat institution can improve fairness and transparency for Zakat recipients. Furthermore, to enhance the trust of Muzakki, marketers need to employ strategies to influence a group of individual to ensure customers are inclined to trust the zakat institution.
Organisasi Pengelola Zakat Komparasi Standar Akuntansi Organisasi Nirlaba Dan Standar Akuntansi
ZISWAF: Jurnal Zakat dan Wakaf Vol 5, No 2 (2018): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v5i2.4336

Abstract

Institute of Accountants (IAI) issued Statement of Financial Accounting Standards (PSAK) One of the parameters of public tust in zakat management organization is financial reporting based on accounting and application of sharia principles in it. To this end, the Indonesian No. 109 on zakat accounting standards. Previously the zakat management organization still uses PSAK No. 45 on non-profit accounting. This study aims to provide an overview of accounting standards of nonprofit organizations and accounting standards of zakat management organizations in Indonesia as well as to make comparisons between the two. This study is a literature study. The results of this study indicate there are some differences between non-profit accounting standards with zakat accounting standards. In zakat management organizations there are elements of sharia and it is not found in non-profit organizations in general, there are components of different financial statements which in the organization of zakat management there are additional components, namely: reports on changes in management assets, and so on.
Waqf Asset Management For Water Facilities
ZISWAF: Jurnal Zakat dan Wakaf Vol 8, No 2 (2021): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v8i2.11810

Abstract

The role of waqf in the social and economy of society has been proven by the increasing number of waqf practices in providing solutions for the welfare of Muslims. This research aims to explore the implementation of waqf asset management for in water facilities projects and waqf risk management in Badan Wakaf Al-Qur’an (BWA) Indonesia. This research uses a qualitative study with an explanatory approach, on a water facilities waqf project. The study uses primary data, through interviews with the program manager. The results show waqf asset management in the water facilities project in Muara Gembong, Bekasi, can be empowered productively by involving the role of the community as the manager of the waqf assets. Waqf asset management for water facilities consists of adjustment, assessment, planning, fundraising, realization, monitoring, and evaluation. The benefits of water facilities are intended for consumption purposes and to improve the beneficiary community’s economy.
MUSTAHIK ZAKAT DALAM TAFSIR AL-MISBAH (PENAFSIRAN AYAT 60 SURAT AL-TAUBAH)
ZISWAF: Jurnal Zakat dan Wakaf Vol 3, No 1 (2016): ZISWAF : Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v3i1.2289

Abstract

Mustahik concept of zakat in the Qur'an, verse 60 of Surat al-Tawbah, still today, the study of which is always contextual, even experiencing growth and expansion of meaning. This paper will explore the concept mustahik zakat in verse 60 of Surat al-Tawbah, specifically in the Tafsir al-Misbah, with the method of descriptive-analytic, ie digging meaning of the concept of mustahik zakat, describing exposures significance to further analyze it in the context of empowerment and management mustahik zakat. The results of this study demonstrate the potential of such a large charity, then it should be used as an instrument in economic development. Mustahik zakat, one of which is poor, it is necessary empowerment for them; First, empowerment through the development of individual attitudes (increase in work ethic, straighten understanding of religious terms-ascetic, qana'ah, trust, syukur), empowerment through the structure, the systems and the people involved in the system. Communities and governments who play an important role in the establishment of a system or structure that is more equitable so as to create prosperity, not poverty.
Muzakki's Decision to Pay Zakat Reviewed from Maqashid Syariah, Social Environment and Zakat Knowledge
ZISWAF: Jurnal Zakat dan Wakaf Vol 12, No 1 (2025): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v12i1.26048

Abstract

This study aims to test, analyze, and provide empirical evidence regarding the impact of zakat knowledge, maqashid sharia, and the social environment on the decision to pay zakat in Bekasi City. A quantitative research method was employed, utilizing primary data from a sample of 1,329 individuals. Data analysis was performed using Partial Least Squares (PLS) software. The results indicate that zakat knowledge has a positive, but statistically insignificant, effect on the decision to pay zakat. In contrast, both the maqashid sharia and social environment variables show a positive and statistically significant impact on the decision to pay zakat. This study is valuable for understanding the factors that influence zakat payment decisions, as there is limited research that integrates zakat knowledge and maqashid sharia based on Islamic law. Therefore, this research not only enriches academic practices but also contributes to a more ethical understanding of Islamic law.
Payment Social Charity from the Muslim Community in Jayapura with an Explanatory Research
ZISWAF: Jurnal Zakat dan Wakaf Vol 9, No 2 (2022): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v9i2.16600

Abstract

This paper aims to investigate why Muslim communities prefer to pay social charity to private non-profit institutions during natural and humanitarian disasters. This is quantitative research with an explanatory analysis method. The population in this study was the entire Muslim population of Jayapura City, Papua Province. Pre-observational research found that only 11% (22 respondents) of 200 respondents paid social charity to official government-owned institutions, while 89% (178 respondents) paid social charity to private non-profit institutions. Therefore, we obtained data using a questionnaire from 178 respondents who paid social charity to private non-profit organizations. The results show that three important variables can explain why people prefer to pay Islamic social finance to private non-profit institutions: channeling effectiveness, ease of access, and social influence. This study makes implications for private non-profit organizations on how to keep contributors' trust by paying attention to how donors' money is distributed, how accurately donations are distributed, and how the organization is perceived. The example set by private nonprofit organizations should be followed by government-owned private nonprofit organizations to improve their donor services.

Page 15 of 18 | Total Record : 172

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