International Journal of Zakat
https://ijazbaznas.com/index.php/journal
<p style="text-align: justify;">The International Journal of Zakat (IJAZ) is an open-access journal. All accepted manuscripts are published free of charge. The 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 cover discourses about zakatable wealth, methods of collection, and performance indicators; institutional foundation includes the private sector, special departments, and government on a mandatory basis enforced by the regulation and credibility of the institutions; zakat administers qualifications that comprise sharia and professionalism principles and the trust of zakat payers; on the other hand, good governance practices cover internal and external reporting systems and risk management.</p> <p style="text-align: justify;">The International Journal of Zakat (IJAZ) mainly publishes articles using quantitative data; however, this journal also welcomes articles written using a 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 together, IJAZ makes an effort to examine whether the development of zakat would make an alternative contribution to poverty alleviation and improve social welfare.</p>Center of Strategic Studies (PUSKAS) BAZNASen-USInternational Journal of Zakat2548-2335Strategic Management Reform at the Local Zakat Administration of South Sumatra, Indonesia
https://ijazbaznas.com/index.php/journal/article/view/474
<p><em>The National Board of Zakat Republic of Indonesia (BAZNAS), a government-owned zakat institution, has standardized a strategy for the nationwide zakat administration. It organizes annual zakat awards, recognizing the outstanding zakat institutions in managing zakat. BAZNAS Musi Rawas Regency is one of the zakat award recipients in 2022, marking its recognition for substantial contributions to the administration of zakat in South Sumatra, Indonesia. This study employs a qualitative method to explore the strategic management reformation that took place in the BAZNAS Musi Rawas Regency. Such reformation efforts in improving strategic management are of practical reference for other regional BAZNAS in Indonesia.</em></p>Haryani Santo Hartono
##submission.copyrightStatement##
http://creativecommons.org/licenses/by-nc/4.0
2023-12-312023-12-318211110.37706/ijaz.v8i2.474Does Distribution Channel Selection Matter among Zakat-Assisted and Non-Assisted Organic Rice Farmers? An Impact Assessment
https://ijazbaznas.com/index.php/journal/article/view/436
<p><em>An organic farming system has the potential to advance farmers’ wealth in comparison to conventional farming, owing to its ethical value factors. This study examines the influence of farmers’ decision-making in choosing a distribution channel on their quality of life. This research samples both farmers who receive financial assistance from the zakat fund and those who do not. This study incorporates the ethical values of Islamic commerce into the model of analysis. The data is obtained from 64 farmers, analyzed using Structural Equation Modeling – Partial Least Squares (SEM–PLS) and independent statistical tests. Four criteria were identified as having a beneficial impact on farmers’ quality of life, however, yielding no evidence to claim any difference in the quality of life between assisted-zakat and non-assisted farmers. The implications of this research are crucial for an appropriate measure of zakat impacts. Nevertheless, a larger sample size is necessary to obtain reliable results. The policy implications are to market policies for organic rice, with a focus on prioritizing farmer justice and fair pricing management for farmers.</em></p>Fitriyani LathifahMukhamad NajibIrfan Syauqi Beik
##submission.copyrightStatement##
http://creativecommons.org/licenses/by-nc/4.0
2023-12-312023-12-3182123510.37706/ijaz.v8i2.436Does Zakat Impact on Human Development Index? Empirical Evidence from Indonesia
https://ijazbaznas.com/index.php/journal/article/view/475
<p><em>The Human Development Index (HDI) is critical for measuring a country’s economic growth. This research aims to determine the impact of zakat distribution in five priority sectors, i.e., humanity, education, economy, health and religion, on Indonesia’s HDI. The data consists of zakat distribution and HDI for the 2012-2022 period. Ordinary Least Square (OLS) regression is used to analyze the relationship between variables using the EViews 12 tool. The distribution of zakat in the education and humanitarian sectors has a positive and significant effect on increasing HDI in Indonesia. Meanwhile, no impact is found on the economic sector, health and religion. Implications are drawn for zakat institutions and the government to formulate policies and programs to optimize zakat funds consistently and strategically in vital sectors.</em></p>Ega RusantiAnnisa Sasri AnindyaNikmatul AtiyaTika Widiastuti
##submission.copyrightStatement##
http://creativecommons.org/licenses/by-nc/4.0
2023-12-312023-12-3182364710.37706/ijaz.v8i2.475Zakat Scholarly Publication Development in Malaysia and Indonesia: A Bibliometric Analysis
https://ijazbaznas.com/index.php/journal/article/view/476
<p><em>This research aims to analyze </em><em>the development of z</em><em>akat research </em><em>in</em><em> Malaysia and Indonesia </em><em>from </em><em>the Scopus database. </em><em>K</em><em>eywords </em><em>“</em><em>Zakat</em><em>”</em> <em>or</em> <em>“</em><em>Zakah</em><em>”</em> <em>or</em> <em>“</em><em>Islamic Social Finance</em><em>” were used to harvest the data, yielding </em><em>364 articles</em><em> from Malaysia and</em><em> 295</em><em> documents from </em><em>Indonesia. </em><em>Machine learning tools, i.e.,</em><em> Bibliometrix </em><em>via </em><em>R-Studio and VOSViewer</em><em> were employed for the bibliometric study.</em> <em>The Scopus database has recorded zakat publications from</em><em> Malaysia </em><em>since</em><em> 1997, and </em><em>from</em><em> Indonesia </em><em>since</em><em> 2008. Saad R A J </em><em>and </em><em>Widiastuti T </em><em>marked the most Malaysian and Indonesian influential authors with</em><em> 18 </em><em>and 14 </em><em>documents,</em><em> respectively. Further comparative analysis was done, showcasing the differences between the two countries in terms of international collaboration, trending topics and other scholarly measures related to the zakat administration discussed in the publications of Malaysian and Indonesian scholars. </em></p>Abdurrahman MansyurEga Rusanti
##submission.copyrightStatement##
http://creativecommons.org/licenses/by-nc/4.0
2023-12-312023-12-3182486610.37706/ijaz.v8i2.476Efficiency of Indonesian Zakat Institutions in Times of Covid-19: A Two-Stage DEA Analysis
https://ijazbaznas.com/index.php/journal/article/view/477
<p><em>This study evaluates the efficiency level of Selected Amil Zakat Institutions (</em><em>OPZ</em><em>) in Indonesia with a span of 2017–2021. Data Envelopment Analysis and Tobit Regression were employed to evaluate OPZ performances. The findings show that only two out of 14 OPZ in Indonesia have experienced perfect efficiency, </em><em>i.e.,</em> <em>LAGZIS</em><em> Peduli in 2017 and </em><em>LAZISNU</em><em> in 2019-2021. The inefficiency that befalls OPZ in Indonesia mostly comes from the output variable, </em><em>i.e.,</em><em> the collection and distribution of social funds. It is expected that OPZ in Indonesia can optimize the collection and distribution of social funds. Another unique finding is that the </em><em>OPZ</em><em> in Indonesia tends to stabilize its efficiency level during the COVID-19 pandemic, namely in 2020 and 2021. The Tobit regression shows that the factors of institution size and number of branch offices have a significant influence on the efficiency level of OPZ in Indonesia, inversely proportional to the factors of age and affiliation of Amil Zakat Institutions, which have no significant effect on the efficiency level of the institution</em></p>Muhammad Fajar Dito PrakosoAriel Izza KurniaIhsanul Ikhwan
##submission.copyrightStatement##
http://creativecommons.org/licenses/by-nc/4.0
2023-12-312023-12-3182678210.37706/ijaz.v8i2.477Do E-Commerce and E-Wallets Matter for Increasing Marginalized Entrepreneurs’ Income?
https://ijazbaznas.com/index.php/journal/article/view/478
<p><em>This study investigates the impact of utilizing e-commerce and e-wallets on the income enhancement of mustahik entrepreneurs assisted by BAZNAS in South Kalimantan Province. In particular, this research tests the degree to which the use of e-commerce and e-wallets impacts those marginalized entrepreneurs’ income improvement. M</em><em>ultiple linear regression models and classical assumption tests</em><em> are used to evaluate the data gained from the </em><em>close-ended questionnaire, distributed to the sample of 35 mustahiks in South Kalimantan Province, who are small entrepreneurs supported by BAZNAS. The results show that e-commerce and e-wallets significantly increase the sample’s income. Practical and theoretical implications are drawn from the findings. </em></p>Sri MaulidaAgatha Almadina
##submission.copyrightStatement##
http://creativecommons.org/licenses/by-nc/4.0
2023-12-312023-12-3182839610.37706/ijaz.v8i2.478Payment Efficiency and Tax Compliance Issues in User Experiences with Zakat Institution’s Online Services
https://ijazbaznas.com/index.php/journal/article/view/464
<p><em>The Indonesian government has issued regulation of zakat as a tax deduction for taxable income to increase the nationwide zakat collection. This study is a personal reflection, explaining the author’s experience in using online zakat services provided by the National Zakat Agency Republic of Indonesia (BAZNAS). The exploratory storyline employs the E-S-QUAL & E-RecS-QUAL framework, adding the dimension of compliance to the tax regulation. The findings practically imply that BAZNAS’ online services well perform in all measured dimensions for zakat payment purposes. However, efforts are required to spend more time when the author tests the feature of zakat payment slips that comply with the local tax regulations. Hence, zakat institutions, e.g., BAZNAS, are advised to inform zakat as a factor in deducting income tax from their online services. </em></p>Arief Budi Wardana
##submission.copyrightStatement##
http://creativecommons.org/licenses/by-nc/4.0
2023-12-312023-12-31829710810.37706/ijaz.v8i2.464