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Syafaat Muhari
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almithoa@iiq.ac.id
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Program Studi Manajemen Zakat dan Wakaf, Fakultas Syariah dan Ekonomi Islam, Institut Ilmu Al Quran IIQ Jakarta, Jl. Ir. H. Juanda No. 70, Ciputat, Tangerang Selatan, Banten 15419, Indonesia
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INDONESIA
Al-Mi'thoa: Jurnal Zakat dan Wakaf
Published by Institut Ilmu Al Qur'an
ISSN : -     EISSN : 30318017     DOI : https://doi.org/10.33511/almithoa
Core Subject :
Al Mithoa Jurnal Zakat dan Wakaf is a double blind peer reviewed, open access journal published twice a year, in March and September, by Program Studi Manajemen Zakat dan Wakaf, Fakultas Syariah dan Ekonomi Islam, Institut Ilmu Al Quran IIQ Jakarta, Indonesia. The journal focuses on zakat and waqf management to promote poverty eradication from the perspective of Islamic economics. Its scope covers zakat and waqf management, Islamic social finance, Islamic economic development, and poverty eradication, publishing theoretical and empirical research articles and research reports by academics and practitioners.
Arjuna Subject : -
Articles 37 Documents
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Pengukuran Kinerja Lembaga Amil Zakat Masjid Raya Bintaro Jaya Melalui Perspektif Balance Scorecard Jaoharotun Nabilah; Fitriyani Lathifah
Al-Mi'thoa: Jurnal Zakat dan Wakaf Vol 3 No 1 (2025): Al-Mi'thoa: Jurnal Zakat dan Wakaf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Syariah IIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33511/almithoa.v3n1.13-31

Abstract

Performance measurement plays a crucial role in an organization, aiming to encourage continuous improvement in finding the most effective evaluation methods. However, it remains a challenge for organizations to formulate objectives that align with their mission, particularly in the field of Islamic philanthropy. This study aims to examine the performance of human resources in the Amil Zakat Institution and analyze their role in achieving the organization’s strategic objectives. This research employs a mixed-methods approach with an exploratory design. Data were collected through interviews and the distribution of questionnaires using a Likert scale. The results indicate that the performance of human resources falls into the “good” category, with the highest score in the customer perspective and the lowest in the learning and growth perspective. Furthermore, the strategic role of human resources is not limited to administrative functions but also serves as a key element in organizational strategy. These findings highlight the need for improvement in human resource development to support the long-term growth of the Amil Zakat Institution.
Efektivitas Program BAZNAS Microfinance dalam Pemberdayaan Ekonomi Mustahik di Kabupaten Hulu Sungai Selatan Indra Marzuki; Mau'izatil Hasanah
Al-Mi'thoa: Jurnal Zakat dan Wakaf Vol 3 No 1 (2025): Al-Mi'thoa: Jurnal Zakat dan Wakaf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Syariah IIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33511/almithoa.v3n1.32-46

Abstract

Data shows that productive zakat has not yet reached an optimal level, and its impact has not been clearly measured, considering the many mustahik who have limited access to business capital, forcing many MSME actors to seek loans from loan sharks. This study employs a qualitative method consisting of natural observation and focused interviews. The primary data sources for this research include interviews with the Head of the BAZNAS Microfinance program and two mustahik. Secondary data sources were obtained from various journal literature, reports, and supporting documents. The results of this study indicate: First, the operational mechanism and financing procedures of the BAZNAS Microfinance program in Hulu Sungai Selatan Regency implement a qarḍul ḥasan scheme. Fund distribution is carried out selectively through several stages. With a revolving loan system, this program aims to ensure that the benefits of zakat can be felt by more mustahik. Second, the BAZNAS Microfinance program in Hulu Sungai Selatan Regency has achieved optimal impact in improving the welfare of mustahik. However, despite the program's optimal impact, there are still opportunities to strengthen sustainability and long-term impact through business mentoring and training, aiming for a more significant effect on the mustahik.
Efektivitas Strategi Fundraising Zakat Profesi di BAZNAS Kota Tangerang Selatan Rohani Laisbuke; Sultan Antus Nasrudin Mohammad
Al-Mi'thoa: Jurnal Zakat dan Wakaf Vol 3 No 1 (2025): Al-Mi'thoa: Jurnal Zakat dan Wakaf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Syariah IIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33511/almithoa.v3n1.47-56

Abstract

The potential of zakat in Indonesia has not been optimally managed, as seen from the gap between its potential and realization. Professional zakat from Civil Servants (ASN) contributes significantly, yet compliance remains low despite BAZNAS’s socialization efforts. A similar situation is found in South Tangerang City, which has a high number of ASN, but the collection of professional zakat is still not optimal. This study aims to analyze the professional zakat collection strategies of BAZNAS South Tangerang City and identify the inhibiting factors. The research employed a qualitative approach through focused interviews with the BAZNAS collection division, supported by secondary data from annual reports and regulations. Data analysis was carried out through reduction, presentation, and conclusion drawing using SWOT analysis. The findings show that the collection strategy is conducted through a payroll system for ASN and voluntary campaigns for non-ASN, with obstacles including low understanding among non-ASN muzaki and the absence of binding regulations.
Analisis SWOT terhadap Strategi Fundraising dalam Meningkatkan dana ZIS di Kabupaten Tangerang Nurul Indah Fitriani; Mulfi Aulia
Al-Mi'thoa: Jurnal Zakat dan Wakaf Vol 3 No 1 (2025): Al-Mi'thoa: Jurnal Zakat dan Wakaf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Syariah IIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33511/almithoa.v3n1.57-71

Abstract

This research uses a qualitative method with focused interviews and SWOT analysis techniques. Data were obtained from an interview with the Vice Chairman I of BAZNAS Kabupaten Tangerang and from official documents. The study aims to determine the fundraising strategies implemented and to identify the supporting and inhibiting factors. The results show that BAZNAS Kabupaten Tangerang focuses on nurturing relationships with muzakki (donors) and increasing public awareness through socialization. Supporting factors include experienced staff, a clear organizational structure, and support from the government and the community. Inhibiting factors, however, are low public awareness and competition with other zakat institutions.
Evaluasi Program Cirebon Sejahtera Dalam Upaya Peningkatan Kesejahteraan Mustahik (Studi Baznas Kabupaten Cirebon) Karimah Nenoliu; Rahmatul Fadhil
Al-Mi'thoa: Jurnal Zakat dan Wakaf Vol 3 No 1 (2025): Al-Mi'thoa: Jurnal Zakat dan Wakaf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Syariah IIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33511/almithoa.v3n1.72-85

Abstract

Penelitian ini dilatarbelakangi oleh belum optimalnya pemanfaatan zakat produktif dalam pemberdayaan ekonomi mustahik. Program Cirebon Sejahtera yang dilaksanakan BAZNAS Kabupaten Cirebon bertujuan meningkatkan kesejahteraan mustahik melalui bantuan konsumtif dan produktif. Penelitian ini bertujuan mengevaluasi efektivitas program tersebut dengan metode kualitatif melalui pendekatan empiris, menggunakan wawancara terstruktur dan studi dokumentasi. Analisis data dilakukan dengan model CIPP (Context, Input, Process, Product). Hasil penelitian menunjukkan dua hal. Pertama, program telah sesuai dengan prinsip syariah dan relevan dengan kebutuhan mustahik. Kedua, pendampingan belum merata sehingga mustahik kelompok menunjukkan perkembangan usaha yang lebih baik dibandingkan mustahik individu. Penelitian ini memiliki kontribusi yang berbeda dari studi-studi sebelumnya karena secara komprehensif mengevaluasi implementasi program pemberdayaan melalui zakat produktif. Temuan penelitian diharapkan dapat memperkuat strategi pendampingan serta mengembangkan sistem pemasaran yang lebih efektif, sehingga mampu mendukung keberlanjutan program secara optimal.
Penerapan PSAK 109 tentang Akuntansi Zakat, Infak dan Sedekah di Lembaga Baznas Kabupaten Majalengka Tahun 2022 – 2023 Sheila Assyfa Syavitri; Firman Yudhanegara
Al-Mi'thoa: Jurnal Zakat dan Wakaf Vol 3 No 2 (2025): Al-Mi'thoa: Jurnal Zakat dan Wakaf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Syariah IIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33511/almithoa.v3n2.1-12

Abstract

This study examines the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning zakat, infaq, and sadaqah accounting at the National Zakat Agency (BAZNAS) of Majalengka Regency during 2022–2023. The research employs a qualitative descriptive approach through documentation analysis and interviews with BAZNAS management. The findings reveal that the management of zakat, infaq, and sadaqah funds has complied with PSAK 109 in terms of recognition, measurement, presentation, and disclosure. However, BAZNAS still encounters challenges due to limited human resources with expertise in Islamic accounting, requiring technical assistance from external parties. To address these issues, BAZNAS has implemented continuous training and adopted technology-based financial systems. These efforts are expected to improve financial reporting quality, strengthen institutional accountability, and enhance public trust in zakat management within Majalengka Regency.
Dampak Pendayagunaan Zakat Produktif terhadap Pengembangan UMKM: Studi Program Riau Makmur Laila Asofa; Syafaat Muhari
Al-Mi'thoa: Jurnal Zakat dan Wakaf Vol 3 No 2 (2025): Al-Mi'thoa: Jurnal Zakat dan Wakaf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Syariah IIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33511/almithoa.v3n2.13-24

Abstract

Productive zakat has significant potential to improve the welfare of mustahik, particularly in Riau Province, although its distribution practices are still largely consumptive. This study aims to analyze the impact of productive zakat in supporting the development of micro-enterprises through the Riau Makmur Program of BAZNAS Riau Province. The research employed a qualitative method using observation, in-depth interviews, and documentation with amil, muzaki, and nine mustahik as respondents. The findings indicate that the mechanism of productive zakat utilization is well-structured, yet business mentoring remains suboptimal. Out of nine mustahik, six succeeded in developing their businesses with increased income, while three failed due to limited skills and weak business management. Overall, productive zakat has proven to contribute positively to the development of micro-enterprises and to the improvement of mustahik welfare.
Perbandingan Efektivitas Antar Program Pendayagunaan Zakat di BAZNAS Kota Depok Hasiibatul Maula; Fitriyani Lathifah
Al-Mi'thoa: Jurnal Zakat dan Wakaf Vol 3 No 2 (2025): Al-Mi'thoa: Jurnal Zakat dan Wakaf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Syariah IIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33511/almithoa.v3n2.25-40

Abstract

This study aims to compare effectiveness the utilization of productive zakat in the Depok Sejahtera and Depok Cerdas programs in improving mustahik welfare. The research employed a quantitative method with a comparative design, using questionnaires and the Mann-Whitney test for data analysis. The findings reveal that both programs are effective, and Depok Sejahtera is more prominent, particularly in business mentoring and economic independence. The study recommends strengthening mentoring and monitoring strategies in the Depok Cerdas program to enhance its effectiveness.
Optimalisasi Pendayagunaan Zakat Produktif di BAZNAS Kabupaten Bekasi dalam Peningkatan Kesejahteraan Mustahik Een Syukrillah Yuningsih; Indra Marzuki
Al-Mi'thoa: Jurnal Zakat dan Wakaf Vol 3 No 2 (2025): Al-Mi'thoa: Jurnal Zakat dan Wakaf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Syariah IIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33511/almithoa.v3n2.41-53

Abstract

This study aims to analyze the utilization of productive zakat (zakat) in improving the welfare of mustahik (recipients) at the National Zakat Agency (BAZNAS) in Bekasi Regency. The method used was a qualitative approach with an empirical approach through interviews and documentation studies, followed by analysis through reduction, presentation, and conclusion drawing. The results indicate that the Business Capital Assistance program has been running in accordance with Law No. 23 of 2011, but its implementation has not been optimal. The program has not fully improved the welfare of mustahik in economic, educational, social, religious, and health aspects. Strengthened monitoring and mentoring are needed to maximize the benefits of productive zakat, ensure sustainability, and encourage mustahik independence.
Strategi Penyaluran Zakat Pendidikan di Baznas Kota Cirebon Dewi Ayu Nur Muflikhah; Sultan Antus Nasruddin Mohammad
Al-Mi'thoa: Jurnal Zakat dan Wakaf Vol 3 No 2 (2025): Al-Mi'thoa: Jurnal Zakat dan Wakaf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Syariah IIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33511/almithoa.v3n2.54-64

Abstract

This study aims to analyze the optimization of zakat fund distribution in the education sector through the Cirebon Cerdas Program at BAZNAS Kota Cirebon and to evaluate the equity and accuracy of its allocation. Based on the Cirebon City Statistics 2022–2023, approximately 2.23% of the population has never received formal education due to financial constraints, limited access, and a lack of awareness of the importance of education. This research employs a qualitative method using focused interviews and an empirical approach, utilizing primary and secondary data from interviews, documentation, and BAZNAS annual reports. The findings reveal that zakat distribution is carried out in a structured manner through well-planned strategies, strict selection processes, and direct transfers to recipients, ensuring greater accuracy and efficiency. The program effectively improves education quality and human resource development; however, its optimization is still hindered by limited funding and insufficient public transparency. Increased funding and improved reporting systems are needed to enhance the program’s impact and sustainability.

Page 3 of 4 | Total Record : 37

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