International Journal of Zakat <p style="text-align: justify;">International Journal of Zakat (IJAZ) is an open access journal. All accepted manuscripts are published Free of Charges.&nbsp;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&nbsp;zakatable&nbsp;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.</p> <p style="text-align: justify;">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.</p> en-US (International Journal of Zakat) (Center of Strategic Studies, BAZNAS) Fri, 22 Jan 2021 09:58:31 +0000 OJS 60 Amil Zakat Governance Risk Mitigation <p><em>Risk in zakat </em><em>management </em><em>is a potential event, both predictable and unpredictable, which negatively impacts the level of trust, sharia considerations, and sustainability in the management process. The purpose of this study is to investigate and formulate mitigation efforts of amil zakat governance. The research method uses an</em> <em>Enterprise Risk Management </em><em>with the Committee of Sponsoring Organizations approach of the Treadway Commission (COSO) modification (ERM-COSO modified)</em><em> with four indicators discussed that describe the level (likelihood), influence (impact), change (vulnerability) and speed (onset speed). The results of the study indicate that the identified risk of amil governance is as much as nine of the twenty seven risks that should arise with the risk level of amil governance being in an intermediate position. </em><em>This is different from several previous studies. The level of risk in zakat management is largely determined by the quality of amil</em><em>. The results of the heatmap analysis resulted in a small dot heatmap size which means a low level of vulnerability to risk (vulnerability), while the dot color consists of six purple, two blue and one red which means the speed of the occurrence of high risk. The impact of this risk identification requires amil recruitment patterns and the provision of good zakat management training. The recommended risk response is to reduce the risk that will occur by (1) implementing reward and punishment for amil to be more professional in carrying out their duties, (2) involving third parties (universities) in monitoring and supervising the</em><em> distribution of</em><em> zakat funds</em><em>.</em></p> Nono Hartono, Achmad Kholiq ##submission.copyrightStatement## Fri, 22 Jan 2021 09:27:11 +0000 Bibliometric Analysis of Zakat Research in Scopus Database <p>Scopus research paper on the zakat was systematically analyzed using the VOSviewer bibliometric measurement. A total of 492 citation data was exported from Scopus on the query of Zakat, and from the initial result, twelve journals were selected in the expanded query process. The journals are Journal of Islamic Accounting and Business Research, International Journal of Islamic and Middle Eastern Finance and Management, International Journal of Innovation Creativity and Change, Advanced Science Letters, and Iop Conference Series Earth and Environmental Science were selected in the query expansion and exported for data visualization in VOSviewer. Results from the journal query returned 492 documents specializing in research of zakat payment. Co-word or co-occurrence analysis was used to identify key themes, and potential future research direction was highlighted.</p> Muhsin Nor Paizin, Siti Maziah Ab Rahman, Khalid Abdul Wahid, Mohd Noor Azam Nafi, Suryani Awang, Mariam Setapa ##submission.copyrightStatement## Fri, 22 Jan 2021 09:26:48 +0000 Prospects of Zakat as Tax Credit in a New Normal COVID-19 Period <p>Previous research, regarding the prospect of zakat policy as a tax credit, was conducted using the Analytic Network Process (ANP) method, using expert respondents. To obtain findings from respondents with different backgrounds, to make it more comprehensive, this research was continued by using the SEM (Structural Equation Model) method, by filling in a questionnaire, as many as 235 respondents from all over Indonesia were random. The research objective is to determine the variables that affect the preferences and participation of muzaki and taxpayers, willing to pay taxes and zakat, increase public finances, which can be used as a solution to the sharp decline in aggregate economic supply and expenditure in Indonesia, due to the COVID-19 pandemic. The results showed that the regulatory variables, zakat incentives as tax credits, technology-based services, socialization and promotion have a significant effect on the preferences of muzaki and taxpayers. Meanwhile, regulatory variables, zakat incentives as tax credits, socialization and promotion have a significant effect on muzaki and taxpayer participation. Meanwhile, technology services and preferences in this study do not have a significant effect on the participation of muzaki and taxpayers. When all sectors of the commercial economy experience a decline or stagnate, the government must be able to move the philanthropic sector, so that the economy continues to run, aggregate demand and supply continues to run, and people's purchasing power is maintained, especially for low-income people.</p> Any Setianingrum, Nurul Huda, Perdana Wahyu Santosa ##submission.copyrightStatement## Fri, 22 Jan 2021 09:35:52 +0000 Religiosity, Literacy, Income and Accessibility to Awareness in Professional Zakah Payment <p><em>Th</em><em>e aim of this research is </em><em>to determine the influence of religiosity, </em><em>level of </em><em>literacy, income, and accessibility to the consciousness of paying profession zakâh.&nbsp;This research uses quantitative methods and applies multiple regression analysis.&nbsp;We use purposive random sampling with 124 samples which represent Moslems from 14 districts in Indonesia.&nbsp;Based on multiple regression analysis, it can be seen that religiosity, literacy, income, and accessibility have significant effects to the consciousness of paying profession zakâh.&nbsp;Therefore, this study encourages zakah institutions to improve its&nbsp;accessibility including location and payment&nbsp;to increase the consciousness of paying zakâh on profession.</em></p> Lailatul Fitri, Falikhatun Falikhatun ##submission.copyrightStatement## Fri, 22 Jan 2021 09:39:56 +0000 Sustainable Zakat Distribution through Wakalah Contract <p><em>This study conveys the importance of the skills element in wakalah contract of zakat distribution practiced in Malaysia to ensure the sustainability of continuous zakat distribution. Skillful representatives will manifest good wakalah and simultaneously increase the quality of zakat distribution. This study employed qualitative methodology which was a semi-structured interview method with the Pelaburan Hartanah Berhad (PHB) Company. The skills element becoming the factor for PHB chosen as a research sample is from the entrepreneurial aspect. PHB distributes zakat in a productive form which is in work capital provision. This can facilitate sustainable economic agenda from the aspect of withdrawing asnaf from poverty and ensuring the zakat payment cycle to continue. The informant of interview is a zakat committee member of PHB directly managing the implementation of wakalah in zakat distribution. The results of the study indicated that the wakalah executed by PHB poses several positive impacts such as wider locality of distribution, positive effect from aspect of communal perception on zakat distribution, and positive impact towards the representatives, which is PHB itself. This study imparts several potential suggestions to improve wakalah system of zakat distribution. This study faced several constraints such as research sample and limited types of zakat wakalah. Future studies are suggested to involve more research samples and investigate wakalah from various types of zakat payment.</em><em>&nbsp;</em></p> Hairunnizam Wahid, Syahmi Haziq Osmera, Mohd Ali Mohd Noor ##submission.copyrightStatement## Fri, 22 Jan 2021 09:45:43 +0000 The Relationship among Zakat Maal, Altruism and Work Life Quality <p><em>The purpose of this study is to analyze the effect of zakat maal expenditure behavior on work altruism and</em> <em>quality.</em> <em>The study was conducted at a higher education institution that </em><em>practices</em><em>&nbsp;a strong culture in religious activities. A total of 223 respondents were involved in this study. Data were</em><em>&nbsp;obtained using a questionnaire and&nbsp;</em><em>analyzed using the PLSPM of SmartPLS 3.2.8</em><em>. </em><em>The results of th</em><em>is</em><em> study showed that compliant employees</em><em>’</em> <em>payment of</em> <em>zakat maal could increase work altruism and quality</em><em> of </em><em>work-life</em><em>,</em><em> thereby increasing their performance. The behavior of zakat maal</em><em> payment</em><em> in this study is evidenced by the existence of a workplace</em><em>,</em><em> that supports the implementation of the obligations of a Muslim</em><em>,</em><em> so as to increase their awareness in </em><em>pay</em><em>ing zakat when reaching</em><em> the</em><em> nishab. Encouragement from the organization about this </em><em>matter </em><em>ultimately increases work altruism which can help improve work productivity and make employees feel they have a</em><em> better</em> <em>and more balanced </em><em>work life.</em></p> Ardian Adhiatma, Olivia Fachrunnisa ##submission.copyrightStatement## Fri, 22 Jan 2021 09:49:53 +0000