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Contact Name
Fahmi Ali Hudaefi
Contact Email
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Phone
+62213904555
Journal Mail Official
journal@puskasbaznas.com
Editorial Address
Kebon Sirih Raya Street No. 57, Kb. Sirih, Menteng, Central Jakarta 10340, Indonesia
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Kota adm. jakarta timur,
Dki jakarta
INDONESIA
International Journal of Zakat (IJAZ)
ISSN : 25411411     EISSN : 25482335     DOI : -
Core Subject : Religion,
International Journal of Zakat (IJAZ) is an open access journal. All accepted manuscripts are published Free of Charges. International Journal of Zakat (IJAZ) focuses on zakat studies such as general activities of zakat management, institutional foundation, zakat administers qualifications, good governance practices, assessment methodology and other areas related to zakat. General activities of zakat management covers discourses about zakatable wealth, methods of collection and performance indicator; Institutional foundation includes private sector, special department, government on mandatory basis enforced by the regulation and credibility of the institutions; Zakat administers qualifications comprises sharia and professionalism principles and trust of zakat payers; On the other hand, good governance practices covers internal/external reporting system and risk management. International Journal of Zakat (IJAZ) mainly publishes articles using quantitative data, however, this journal also welcomes articles written in the qualitative approach. Contributions are welcome from across disciplines, including economics, history, law, finance, psychology, sociology and various studies related to zakat. By bringing these studies, IJAZ makes an effort to examine that the development of zakat would give an alternative contribution to the poverty alleviation and improve social welfare.
Articles 8 Documents
Search results for , issue "Vol 3 No 3 (2018)" : 8 Documents clear
Enhancing the Zakat Framework of Maldives: A One Hundred Percent Muslim Country Aishath Muneeza
International Journal of Zakat Vol 3 No 3 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.67 KB) | DOI: 10.37706/ijaz.v3i3.90

Abstract

Maldives is a one hundred percent Muslim nation where the zakat administrative function is entrusted to a government ministry, the Ministry of Islamic Affairs (MIA), which manages zakat al maal and zakat al-fitr. Since June 1, 2016, MIA has delegated the task of collecting zakat to the Maldives Inland Revenue Authority (MIRA). Maldives presently has no law dealing with zakat, so the Islamic Training and Research Institute (IRTI) has proposed a set of zakat laws that could be adopted by the country. The objective of this qualitative research is to discuss the zakat framework proposed by IRTI. There is limited literature available on the zakat framework in Maldives, so it is anticipated that this study will become the starting point for further research on this topic.
Factors Affecting Palm Farmers’ Decisions to Dispense Plantage-Product Zakat in Labuhanbatu Selatan Regency Amalia Agustin Syn; Khalifah Muhammad Ali; Didin Hafidhuddin
International Journal of Zakat Vol 3 No 3 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (895.661 KB) | DOI: 10.37706/ijaz.v3i3.92

Abstract

Zakat is one of the five points in rukun Islam and consists of two types: zakat nafs (soul) and zakat maal (wealth). One of the many kinds of zakat maal is plantage-product zakat. Labuhanbatu Selatan Regency is an area that contains 160,785.04 hectares of palm plantation land as recorded in 2016. The area also produced 7,493,696.18 tons of Fresh Fruit Bunches (FFB) in the same year. The objective of this study is to identify the potential of plantage-product zakat (specifically palm plantage) and analyze the factors that affect farmers’ decision to dispense plantage-product zakat in Labuhanbatu Selatan Regency. Logistic regression analysis was the method of analysis used in this study. Based on data obtained from Dinas Perkebunan Provinsi Sumatera Utara 2016, the potential of plantage-product zakat in Labuhanbatu Selatan Regency reached 25.6 billion rupiahs in 2014; 21.6 billion rupiahs in 2015, and 370.4 billion rupiahs in 2016. The variables that significantly affected farmers’ decisions to dispense plantage-product zakat were comprehension of zakat, faith, rewards, Islamic study, and frequency of worship.
Implementation of the Zakat Village Index to Support a Zakat Community Development Program in Bedono Village, Demak District Farikhatusholikhah .; Tanti Novianti
International Journal of Zakat Vol 3 No 3 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.29 KB) | DOI: 10.37706/ijaz.v3i3.93

Abstract

BAZNAS is the organization that manages zakat on a national level, working toward alleviating poverty in Indonesia through its Zakat Community Development (ZCD) program. The ZCD program focuses on community-based development through the empowerment of the mustahik community living in rural areas. This study aims to measure the level of welfare and determine the eligibility of Bedono Village, Demak District to receive assistance in the form of zakat funds through the ZCD program. This research employed a survey method using interviews and focus group discussion, combined with a questionnaire. The analytical tool used in this analysis is the Multi-Stage Weighted Index. This research reveals the condition of Bedono Village to be “fairly good,” with an index score of 0.49. This means that Bedono Village can be considered for eligibility to receive help in the form of zakat.
Contribution of Good Governance Principles to Strengthening Zakat Management in Indonesia: Confirmatory Factor Analysis Hani Tahliani
International Journal of Zakat Vol 3 No 3 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1044.207 KB) | DOI: 10.37706/ijaz.v3i3.94

Abstract

Good governance is a crucial issue in strengthening the performance of zakat institutions. This research aims to elaborate good governance from the perspective of Islam and analyze the factors contributing to good corporate governance in a number of zakat institutions in Indonesia. Confirmatory Factor Analysis (CFA) is employed to measure the contribution of each indicator to the five principles of good governance in zakat institutions, namely transparency, accountability, responsibility, independence, and fairness. With the assistance of Partial Least Squares (PLS) version 3 it is shown that the principle of transparency contributes 60.4%; the principle of accountability 4.82%; the principle of responsibility 6.41%; and the principle of independence 53.3%. Therefore, it can be concluded that good governance in zakat institutions has been well implemented in some aspects but has not yet been implemented comprehensively. This research is significant in that it contributes guidelines on zakat management, provides teaching materials for higher education, and serves as a reference for the formulation of policies and regulations related to the standardization of good governance in zakat institutions.
The Effect of Productive Zakat, Business Experience, and Mentoring on Farmers’ Revenues (Survey on Lumbung Desa Program by Sinergi Foundation in Cibaeud Village, Cigalontang District, Tasikmalaya Regency) Irfaany Fauziyah Taufiq; Kusnendi .; Aas Nurasyiah
International Journal of Zakat Vol 3 No 3 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.073 KB) | DOI: 10.37706/ijaz.v3i3.95

Abstract

This study aims to determine the effect of productive zakat, business experience and mentoring on the income of farmers participating in the Lumbung Desa-Sinergi Foundation program in Cibaeud Village, Cigalontang District, Tasikmalaya Regency. The research method used is an explanatory survey with a questionnaire as the data collection tool. The sampling technique is saturated sampling twith 68 respondents. Linear regression analysis is used as the data analysis technique. The results show that productive zakat and business experience have a positive and significant effect on farmers' income, while the assistance has a positive but not significant effect.
Measurement of Efficiency and Productivity of Zakat Institutions in Indonesia using Data Envelopment Analysis and the Malmquist Productivity Index Selvia Rustyani; Suherman Rosyidi
International Journal of Zakat Vol 3 No 3 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (786.653 KB) | DOI: 10.37706/ijaz.v3i3.98

Abstract

This study aims to measure the level of efficiency and productivity of zakat institutions in Indonesia.Quantitative research using the methods of Data Envelopment Analysis (DEA) and the Malmquist Productivity Index (MPI). There are six Amil Zakat (LAZ) institutions in Indonesia, namely Yayasan Dana SosialAl-Falah (YDSF), Al-Azhar Peduli Ummat, Aksi Cepat Tanggap (ACT), Yayasan Rumah Yatim Arrohman Indonesia,Pos Kemanusiaan Peduli Ummat (PKPU), and Rumah Zakat Indonesia, with 2014–2016 annual data as the number of DMUs (decision making units). This study uses an intermediation approach in determining the variables.The input variables of this research are Collected Funds (X1), Total Costs (X2), and Amil Acceptance (X3), while the Output variables are Funds Distributed (Y1) and Total Assets (Y2).There were two LAZs that experienced inefficiencies in 2014 and 2015, namely LAZ YDSF and ACT. Meanwhile, in 2016, all LAZs achieved optimal levels of efficiency. The results of the MPI analysis show that in the first year two LAZs experienced a decline in productivity, namely LAZ Al-Azhar and PKPU. The other four LAZs sawan increase in productivity, namely LAZ YDSF, ACT, Rumah Yatim, and Rumah Zakat. In the second year, three LAZsexperienced a rise in productivity, namely LAZ Al-Azhar, PKPU, and Rumah Zakat, while the other three LAZs experienced a decrease in productivity, namely LAZ YDSF, ACT, and Rumah Yatim.
The Implementation of Indeks Desa Zakat (IDZ) for Priority Areas of the Zakat Community Development (ZCD) Program for the Empowerment of Productive Mustahiq in South Kalimantan Sri Maulida; Rizali .; Akhsanul Rahmatullah
International Journal of Zakat Vol 3 No 3 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.029 KB) | DOI: 10.37706/ijaz.v3i3.99

Abstract

A number of different parties, from both the governmental and private sectors, have attempted various means of overcoming poverty, such as through a zakat institution. As an official zakat institution, BAZNAS has established the Zakat Community Development (ZCD) program. The ZCD program seeks to empower communities by targeting the mustahiq living in underdeveloped villages in terms of prosperity, facilities, and infrastructure. The program has the objective of enabling the members of mustahiq communities to help each other manage the funds provided by BAZNAS, so that their prosperity can be increased. Related to this program, BAZNAS has developed a measurement tool called the Indeks Desa Zakat, or IDZ, which emphasizes Islamic elements, such as those relating to religion, as its very important aspects, in addition to the economic, social, health, and education aspects. This research aims to answer questions regarding the overall condition of villages targeted for the ZCD program by central BAZNAS, in addition to identifying underdeveloped villages to prioritize for assistance. The results demonstrate that from the implementation of Indeks Desa Zakat (IDZ) calculations in the priority areas of ​​the ZCD program, it can be concluded that among the three research locations, RT 34 Beruntung Jaya Village is the village that should be most highly prioritized for a ZCD program, with an index value of 0.48. This value places the village in the good category based on the IDZ score range; therefore, it can be considered for assistance.
Repositioning SOZECOM, Nigeria for Navigating the Digital Economy Muhammad Lawal Maidoki
International Journal of Zakat Vol 3 No 3 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (722.45 KB) | DOI: 10.37706/ijaz.v3i3.100

Abstract

Sokoto State Zakat and Waqf (Endowment) Commission aims to eradicate extreme poverty among the poor, vulnerable and mostly rural people inhabiting Sokoto state in North-western Nigeria. To achieve this aim, SOZECOM is currently restructuring its zakat, waqf and general administration processes. Part of the restructuring is the need to utilize the extensive network of paid and volunteer personnel, vast amount of data and several collaborative efforts with other institutions inorder to explore the potentials of digital finance in the administration of zakat and waqf. A major constraint toward the realization of this aim is limited digital capability. As a first imperative the need to develop SOZECOM’s institutional capacity through the strengthening of its digital capabilities was identified. This paper outlines the framework for building the capabilities needed to successfully navigate the digital economy and align its operations toward such realization

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