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Ziswaf : Jurnal Zakat dan Wakaf
Published by Sekolah Tinggi Agama Islam Negeri Kudus
ISSN : 24610577     EISSN : 24775347     DOI : http://dx.doi.org/10.21043/ziswaf
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Social Sciences Other
FOCUS : ZISWAF : Jurnal Zakat dan Wakaf, menjadi jurnal ilmiah bidang zakat dan wakaf yang berkualitas di Indonesia. SCOPE : Menyebarkan informasi ilmiah yang mutakhir dalam bidang zakat dan wakaf untuk kepentingan pendidikan, penelitian, dan perpustakaan.
Arjuna Subject : -
Articles 296 Documents
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Z Generation's Intention to Use Zakat Digital Payment: The Mediating Effect of Trust Aulia Deva Ferdana; Ahmad Ajib Ridlwan; Clarashinta Canggih; Khusnul Fikriyah
ZISWAF Vol 9, No 2 (2022): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.622 KB) | DOI: 10.21043/ziswaf.v9i2.18466

Abstract

The goal of this study was to examine the variables that may affect Muslims in the Z generation's desire to make digital zakat payments. The UTAUT theory was employed in this study. PLS-SEM was used to analyze the data and test the hypothesis. 158 users of digital payment systems responded to the survey in total. The study's findings indicate that while performance expectancy has no impact on the intention to pay zakat through digital payments, effort expectancy, social influence, conducive conditions, and trust do. Additionally, trust promotes conditions and mediates social effects on behavioral intention, but it does not mediate performance expectations or effort expectations.
Mapping Waqf Research: Bibliometric Analysis Norma Rosyidah; Athi' Hidayati
ZISWAF Vol 9, No 2 (2022): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v9i2.16855

Abstract

The purpose of this study is to examine Indonesia's waqf development pattern. Waqf-related research includes, among other things, the study of waqf law, productive waqf schemes, empowering waqf for poverty, stock waqf, and waqf connected to sukuk. The most popular articles are frequently those that discuss how waqf can reduce poverty and promote economic empowerment. Studies on the professionalism of waqf institutions in Indonesia are relatively few. A review of the literature on the management of waqf institutions in favor of professionalism was done by the researchers in light of this. This study is a quantitative investigation that makes use of bibliometric analysis. A quantitative strategy for examining bibliographic information in papers and journals is called bibliometrics. In this study, a waqf journal that Google Scholar has indexed served as the population. Publish or Perish 8 was used to select the samples for this study, which were publications with the keywords "management of waqf institutions," "waqf institutions," and "professionalism of Nazhir" in Indonesia. The information demonstrated an increase in the number of publications since the average year. According to Google Scholars, there were 82, 89, 110, 141, 147, 143, and 195 more publications about endowment per year from 2015 to 2021. The research's key themes were the effects of waqf on the role of nazhirs, effective waqf management, and nazhir certification. Future research plans are anticipated to concentrate on the professional behavior of waqf institutions and how to best foster professionalism through waqf institutions. In Indonesian waqf institutions, there is a level of professionalism known as nazhir certification. This study is intended to advance waqf research both domestically and internationally so that waqf research can expand with new topics and become more diverse.
A Review of The Literature on Islamic Corporate Governance (ICG) In Waqf Entities Jaenal Arifin
ZISWAF Vol 9, No 2 (2022): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v9i2.19836

Abstract

Waqf is a social financial tool that is based on sharia and could help Indonesianefforts to fight poverty.Currently, however, the Waqf literacy index among Indonesians isnot particularlyhigh.The waqf topic has evolved in recent years in terms of research. Thisstudyaimstoanalyzeandevaluatepreviouslyconductedresearchbyidentifyingsimilarities between articles on the same topic. This study focuses on articles onhttps://www.connectedpapers.comthatcontainthekeywords"waqfinstitution"and"Islamic corporate governance (ICG)". According to the keywords, 19 articles werediscovered in total. This study's findings indicate that Islamic corporate governance (ICG)practice is a strategic issue in waqf institutions for enhancing public trust.
Determinants of Zakat Paying Intentions: Evidences from SMEs’ Workers in Central Java, Indonesia Wahibur Rokhman
ZISWAF Vol 9, No 2 (2022): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v9i2.19933

Abstract

This research aims to discover the factors that influence SMEs workers in zakat paying intention in Central Java, Indonesia. Five factors are studied, including the understanding of zakat, the environment of zakat practices, the credibility of zakat institutions, the function of information, and the roles of religious leaders. This study used 394 SMEs employees who worked in various fields, and the data was processed using multiple regression. The results of this study indicate that the understanding of zakat, the environment of zakat practices, the credibility of zakat institutions, the function of information, and the roles of religious leaders significantly influence zakat paying intention among SMEs workers. The implications of this research need awareness of the managers and stakeholders of zakat institutions need to pay attention to five factors: the understanding of zakat, the environment of zakat practices, the credibility of zakat institutions, the function of information, and the roles of religious leaders because they have a significant impact on the successful development of zakat management ecosystems.
Literature Analysis of Cash Waqf: Trends and Future Research Agenda Annisa Aprilianti Nur Azizah; Ai Nur Bayinah; Luqman Hakim Handoko
ZISWAF Vol 10, No 1 (2023): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v10i1.17095

Abstract

This research aims to determine the trend of the cash waqf analysis published in Scopus-indexed journals. The data were obtained from Scopus on December 07, 2022, with a bibliometric and SLR analysis used through VOSViewer software and Ms. Excel as the analysis tool. The results showed that the 93 documents on the trend of cash waqf increased in recent years. Meanwhile, the distribution emphasized the type of 80 documents (86%), 6 Book Chapters (7%), 4 Reviews (4%), and 3 Conference Papers (3%) contained, with English (92%) being the language most widely used. The productive journal containing articles with the theme of cash waqf was also the Isra International Journal of Islamic Finance (8), with the most productive author, country, and institution being Gürsoy C. (5) and Malaysia (51), and International Islamic University (Malaysia), respectively. For the most cited, inspiring article, and author in cash waqf research, Mohammed M.O. (33) was observed. Based on the keyword, density, overlay, and recent article SLR investigations, at least 16, 10, 10, and 10 topics were determined, respectively. From these results, many opportunities were still capable of being conducted and highly studied regarding cash waqf.
Exploring the Philosophy of the Local Wisdom of “Gusjigang” for Understanding Zakat and Tax Compliance Nita Andriyani Budiman; Mukhamad Nurkamid; Jaka Sriyana; Akhsyim Afandi; Budi Gunawan; Sri Mulyani
ZISWAF Vol 10, No 1 (2023): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN 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. 
Waqf of Raw Paddy Fields: A Model to Boost Sustainable Agricultural Land Protection in Indonesia’s Central Java Province Rifaldi Majid
ZISWAF Vol 10, No 1 (2023): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v10i1.19524

Abstract

The high conversion of paddy fields in Central Java as Indonesia's most extensive rice production center is a crucial issue affecting future food security. This paper aims to design a waqf model for paddy fields integrated with the Rice Market Center (RMC) to maintain the integrity and sustainability of agricultural land and increase farmers' welfare. This study utilizes a qualitative method with a library research approach by adopting qualitative content analysis, which is strengthened by collecting primary data through in-depth interviews with experts of regulators, practitioners, and academics in the field of waqf and agriculture. The results indicate that the model of waqf management of paddy fields can be implemented through collaboration between nazhir and anchor companies (AC) in the form of regionally owned enterprises or agricultural SMEs. AC will act as an off-taker from the farmers' cooperative, then sell their processed products to RMC distribution channels such as state civil apparatus, modern markets, or Islamic boarding schools. This integration model is expected to be an alternative in increasing the welfare of farmers as well as food security in Central Java province.
A Review of Fintech and Waqf Intersections in Academic Debates Rodame Monitorir Napitupulu; Raditya Sukmana
ZISWAF Vol 10, No 1 (2023): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v10i1.19545

Abstract

In 2022, Indonesia was ranked 3rd in the utilization of Islamic fintech on a global scale. Despite this accomplishment, waqf institutions continue to face challenges in embracing fintech. Therefore, this research aimed to investigate the extent of fintech-related research on waqf and its implications for the institutions in effectively harnessing fintech in their activities. It adopted a qualitative research approach, relying on Scopus-indexed documents as the primary source of data. Subsequently, the data were analyzed using the Publish or Perish (PoP) tool, following the Systematic Literature Review with PRISMA procedure, and supplemented with content analysis. The results showed noteworthy insights, where Ascarya, A emerged as the most influential author, while Hudaefi, F.A. claimed the highest number of citations. The publication with the greatest influence was the International Publication of Islamic and Middle Eastern Finance and Management, while the most influential affiliations were Universitas Airlangga and Universiti Brunei Darussalam. Indonesia was the most influential country in generating fintech on the waqf subject of the document. Among the 19 relevant papers examined, only 5 (26.32%) focused on the discussion of fintech's impact on waqf. This statistic highlighted the potential for further development of fintech by waqf institutions. Several opportunities for such development emerge, including the creation of waqf applications, the adoption of crowdfunding fintech, the exploration of waqf blockchain, the implementation of WaqfCoin, and the establishment of online platforms for public reporting of waqf fund activities.
An Integrated Method for Building Kampung Zakat Program in Sidomulyo, Bengkulu Province Asnaini Asnaini; Fatimah Fatimah; Riri Novitasari; Ahmad Muzakky
ZISWAF Vol 10, No 1 (2023): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v10i1.20950

Abstract

This study is aimed at determining the advantages and disadvantages as well as future improvements to maximize the objectives of Kampung Zakat program. The qualitative method was adopted involving 35 informants and the data collection methods include observation, interviews, FGD, and open questionnaires. Data were analyzed using the stages in the analysis qualitative technique of Miles and Huberman. The results showed that the implementation of community development based on Kampung Zakat was not carried out according to plan. Therefore, Kampung Zakat development model must pay attention to the needs of the community, should not be limited to a single activity, and relies solely on the synergy between the community, government, BAZNAS, and stakeholders. The result implies that building a community is not an easy task and cannot be accomplished in a short time. Kampung Zakat program, whose primary objective is to build a community based on the potential of zakat, infak, alms, and waqf, has not been able to materialize. At least some parties contribute to the failure of this program, and its continuation requires synergy from various stakeholders or partners of Kampung Zakat. The presence of a leader or person with initiative is also very important. The significance of this research is as an evaluative resource for the Zakat Village Program's stakeholder program's enhancement programs.
Roles of Waqf in Supporting Economy Recovery Post Covid-19 Pandemic Iskandar Iskandar; Anis Kurlillah; Munadiati Munadiati
ZISWAF Vol 10, No 1 (2023): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v10i1.19824

Abstract

The Covid-19 pandemic that has occurred since the end of 2019 has caused many problems in human life. The problems are not only in the health sector but also in the economy, education, and social welfare. This paper aims to identify the roles of waqf as an instrument that can be an alternative to overcome those economic and social problems. This study employed qualitative research designed using document analysis of journal articles, books, reports, online resources, policy documents, and related published material. Waqf has demonstrated its significant role in addressing the challenges posed by the COVID-19 pandemic, providing solutions in various sectors such as healthcare, social welfare, education, and economic recovery. Waqf has played an important role as a provider of relief and eased the burden on communities affected by the pandemic. In addition, another role that needs to be played by waqf manager (nazir) is to build collaboration between waqf institutions, governments, and international organizations are essential to ensure the sustainable utilization of waqf assets for the benefit of society. This study could shed light on how waqf institutions could plan, strategize, and implement appropriate measures to assist those affected by the pandemic in the future.

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