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Fahmi Ali Hudaefi
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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 71 Documents
Creating an Eco-Sustainable Community: the Role of Zakat Ma?sum Billah, Mohd.
International Journal of Zakat Vol 1 No 1 (2016)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

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Abstract

According to Saud (1988) and Shad (1986), the institution of Zakat, is a divine obligatory sort of taxation acting as the most effective measure in upgrading the financial condition of the destitute. This institution strives to achieve objectives, which are broader in nature. This is because, not only does it aim at providing the society with financial security, but it also, as a whole, inculcates moral, social and spiritual values in each individual. In view of the institution of Zakat aiming at achieving broader objectives, this research therefore, seeks to prove that the institution of Zakat may not only form the basis of today?s modern social security system, but also brings some other benefits to the society. The whole research however, is divided into several sub-sections besides a conclusion. It therefore, presents the foundation of the institution of Zakat followed by the evaluation of whether the institution of Zakat can provide a meaningful social security along with a justification that, the institution of Zakat is capable of providing a result oriented alternative to the modern social security system. Keywords: Zakat, poverty eradication, sustainability, social securityJEL Classification Code: E62, H21,P51
Zakat Collectible in OIC Countries for Poverty Alleviation: A Primer on Empirical Estimation Ahmed Shaikh, Salman
International Journal of Zakat Vol 1 No 1 (2016)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

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Abstract

This study estimates potential Zakat collectible in 17 member countries of the Organization of Islamic Cooperation (OIC). In our estimation, we found that the zakat to GDP ratio exceeds the poverty gap index to GDP (PGI-GDP) ratio in all but 3 countries, with poverty line defined at $1.25 a day. We also found that the zakat to GDP ratio exceeds the PGI-GDP ratio, except in 4 countries with poverty line defined at $2.00 a day. We also compared zakat to GDP ratio against poverty headcount ratio. According to our estimates, the Zakat to GDP ratio exceeds the poverty head count ratio to GDP (PHCR-GDP), except in 5 countries with poverty line defined at $1.25 a day. We also found that zakat to GDP ratio exceeds PHCR-GDP ratio except in 7 countries, with poverty line defined at $2.00 a day. Thus, the institution of Zakat has ample potential to contribute towards the alleviation of poverty. Lastly, we show that the aggregate resources pooled together from the potential Zakat collection in 17 OIC countries will be enough to fund resources for poverty alleviation in all 17 OIC countries combined. Keywords: Zakat, Fiscal Policy, Poverty, Redistribution
Had Kifayah Zakah and Adequacy of Income Redistribution: A Proposal Framework Taufiq Possumah, Bayu
International Journal of Zakat Vol 1 No 1 (2016)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

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Abstract

Social security systems traditionally serve a dual purpose: they maintain acquired living standards in the event of the materialization of social risks and combat poverty by guaranteeing adequate minimum income. In this paper we consider Zakat as an important mechanism that strengthens the economy of the entire society by providing Had kifayah as a way to redistribute income. Zakat is also a source of social security to the community, especially to those under inadequate living standards. Had Kifayah Zakat can work as a minimum standard to manage redistribution of income, thereby reducing poverty and balancing economic growth in our society. Keywords: Had Kifayah; Zakat; Social Security; Income redistribution; adequacy
Preparedness Response of Indonesian Tax Offices Concerning the Zakat as a Taxable-Income Deduction Siswantoro, Dodik; Nurhayati, Sri
International Journal of Zakat Vol 1 No 1 (2016)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

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Abstract

This paper aims to analyze the preparedness response of tax offices on the issue of the zakat as a taxable-income deduction. Act No. 17/2000, at the top level, and Government regulation No. 60/2010 supports this policy in detail. However, many people do not claim restitution regarding this policy. This paper uses primary data gathered from phone interviews. Seven tax offices, including service centers, were interviewed in March 2012. The paper provides evidence that each tax office had different responses, provided less information, and acted unsupportive on the issue. In addition, the process of restitution for tax claims is difficult and unfavorable from the zakat payer?s perspective. New tax regulations must be supported by clear information socialization and efficient tax restitution process from tax the office. Otherwise, it would not be effective as the benefits may be smaller than the effort. Keywords: Zakat, tax office, response, Indonesia, preparedness
Philanthropy in Practice: Role of Zakat in the Realization of Justice and Economic Growth Ahmad Malik, Bilal
International Journal of Zakat Vol 1 No 1 (2016)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

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Abstract

The entire economic scheme developed under the guiding principles of Shari?ah (Islamic Law) envisages an internally balanced system of economy that neither accepts capitalism nor communism in totality. According to the laws, the realization of justice (a?dl) and wellbeing (falah), i.e., the means to seek blessings of God (fadhl al-Allah), determines its principal objectives (maqasid). Nevertheless, the economic structures adopted by the contemporary Muslim societies, in general, are incoherent with the economic philosophy of Islam. They are practically disconnected from the mechanics and efficiency of Islam?s equity instruments and philanthropic institutions. Consequently, as per Marx?s class conflict theory, economic inequality has spread its roots and traumatized the dynamics of participatory economics, distributive justice, and social equality. Factors such as non-inclusive economics, exploitation as a market principle, and concentration of wealth in few pockets have completely transformed Muslim economies into ?capitalist? ones. After conducting critical researches vis-à-vis this paradigm shift in the Muslim world, highbrow Muslim intellectuals have reached to this point that alongside with interest-based means of financial intermediation, non-functionality of philanthropic institutions such zakat and baitulmal has practically divided the society into privileged and deprived classes. The economic advantage of ?privileged class? over ?deprived class? has become one of the major stumbling blocks in the way of achieving welfare and social justice. Under such vulnerable conditions, it is being argued that ?reinstitutionalization? of zakat, both at civil society and state level, is the means to provide socio-economic insurance to those who are otherwise neglected. By facilitating the ?constructive channelization? of wealth from ?privileged class? to ?deprived class?, institution of zakat has the potentiality to overcome the problems like relative deprivation, poverty, illiteracy, unemployment, and so on. In this context, giving of zakat must not be seen merely as a religious obligation; on the contrary, it must be examined in relation to its socio-economic effects. The present research is an attempt to answer the question regarding how reinstitutionalization of zakat can help in the minimization of poverty rate and promotion of socio-economic justice in contemporary ?unbalanced? Muslim societies. Keywords: Islamic Economics, Zakat, Social Justice, Poverty, Economic Growth
The Variables that Affect Compliance of Muslim Merchants for Zakat Maal in the District of Cianjur Husen Sobana, Dadang; Ahmad Husaeni, Uus; Jamil, Irpan; Saepudin, Dadang
International Journal of Zakat Vol 1 No 1 (2016)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

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Abstract

The purpose of this study is to determine the variables that affect the level of compliance among Muslim merchants in the implementation of zakat maal. The quantitative method was used for the investigation and the results were compiled by multiple linear regression analysis. The total population enrolled in this study comprised 100 Muslim merchants. A non-probability sampling technique with this type of sampling was considered suitable for the purpose of this research that the sample collection purpose adapted to the purpose of research. Based on the results of multiple linear regression testing, it can be concluded that compliance zakat maal is affected by the variable level of education, level of income, commitment to Islamic rule, perceptions Zakat justice and transparency of zakat institution. Keywords: Compliance; welfare; Muslim merchants; zakat institution; zakat maal
Zakat as a Sustainable and Effective Strategy for Poverty Alleviation: from the Perspective of a Multi-Dimensional Analysis Ariyani, Nafiah
International Journal of Zakat Vol 1 No 1 (2016)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

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Abstract

Zakat is believed to be an alternative solution to overcome the problems of socioeconomic inequality and particularly poverty. Zakat has been widely practiced in the Islamic world for centuries; however, in order to measure the effectiveness of the system we need support of the empirical facts. This study aims to determine the effectiveness of poverty alleviation patterns based on zakat compared with the pattern of poverty alleviation efforts run by the government and the pattern of Corporate Social Responsibility (CSR), as well as the key determinant factors. Measurement of effectiveness is based on 30 attributes that include the dimensions of input, process and output. The study uses a multi-criteria decision analysis approach that is supported by the software Rappoverty. The findings show that the pattern of zakat-based poverty alleviation program performs better on all attributes compared to the pattern of other programs. The sensitive leverage factors that determine performance status consist of: the suitability of the program to the needs of the target communities, socialization and education, inter-agency coordination, consistency in the implementation of the rules, the existence of public institutions to carry out and support the program, improvement of welfare recipients, as well as an increase in the number of beneficiaries. The findings of this study indicate that the pattern of poverty reduction programs based on zakat can be a useful model for policy makers in developing effective poverty alleviation programs. Keywords: zakat, performance status, leverage factors
Transcriptions and Cognitive Perceptions of Zakāt in the French Literature (1660-2017): What Can We Learn? Belabes, Abderrazak
International Journal of Zakat Vol 2 No 1 (2017)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

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Abstract

The aim of this study is to explore the different transcriptions and cognitive perceptions of the notion of Zak?t in French literature from 1660 to 2017. The study lists twenty-three transcriptions and thirty-two cognitive perceptions. Most interpret it in their own way, according to their experiences, their feelings, and the time devoted to its knowledge, although scholarly literature is not lacking. This highlights the importance of the Orwell?s problem: How is it that human beings know so little when they have access to so much knowledge? Hence the need to differentiate, beyond the essentialization of others, between the existence of the object, its representation, and the way to arrive at its knowledge. Zakat is not merely a technical question, it embodies a vision of the life in society where money is not an end; it is a means for a higher purpose.   Keywords: Zak?t , transcription, cognitive perception, French literature       JEL Classification Code: B40, H20, P50, Z12
Socio-demographic and Economic Factors Affecting Regular Charity-giving: a Case of Low-income Households in Indonesia Dwi Arsyianti, Laily; Kassim, Salina; Adewale, Abideen
International Journal of Zakat Vol 2 No 1 (2017)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

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Abstract

A Muslim is encouraged do charity for the blessings and rewards from Allah subhanahuwata?ala, not limited to low-income households. Some social finance institutions have been encouraging their zakat and infaq recipients, along with empowering programmes, to gradually give away a portion of their income as charity to the institutions; thus, it would be circulated among them. It is necessary to identify what factors influence them in regularly giving charity. Questionnaires were distributed to 1780 respondents from six areas in the west, middle, and east of Indonesia. By employing logistic regression, results show that determinants affecting regular charity giving of low-income households in Indonesia are employment status, household size, portion of charity per income, expectation of future economy, income, religious activity, and type of financing institution. Many Islamic economic researches have looked at compulsory charity, that is, zakat, and waqf topics, but none of them has covered voluntary monetary charity giving of low-income households in Indonesia. This research tries to fill the gap. Keywords: charity giving, low-income households, Indonesia, social finance
Identifying Factors Alleviating Poverty: Experience from Malaysian Zakat Institutions Saladin Abdul Rasool, Mohamed; Tuan Sayed Amran, Sharifah Adlina
International Journal of Zakat Vol 2 No 1 (2017)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

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Abstract

A major challenge for zakat institutions is to identify ways to alleviate poverty. Thus, it is essential to determine factors that influence the incidence of poverty. Determinants of poverty can be used by zakat institutions as a guide by zakat authorities as to draw guidelines and programs to alleviate the poor. The objective of the present paper is to identify the determinants of poverty from the perspective of poor zakat recepients in Selangor, the most populated Muslim state in Malaysia. Using the Had Kifayah method, which is based on maqasid al-shariah principles, the study would outline factors that can be used as a guideline to fight poverty. The present study employed a dataset derived from a survey consisting of 258 head of household heads of low-income group in the state of Selangor, the most populated state in Malaysia. The multiple linear regression (MLR) analysis revealed three factors that influence poverty in this study, namely, unemployment of household heads, non-working household adults and unability to obtain permanent jobs. Keywords: Poverty, measurements, zakat organizations