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International Journal of Zakat最新文献

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The Effect of Zakat Literacy, Religiosity, and Income on the Decision to Pay Agricultural Zakat 天课素养、宗教信仰和收入对支付农业天课决定的影响
International Journal of Zakat Pub Date : 2022-12-30 DOI: 10.37706/ijaz.v7i2.444
Johan Arifin, F. Mubarok, Nasrul Fahmi Zaki Fuadi
{"title":"The Effect of Zakat Literacy, Religiosity, and Income on the Decision to Pay Agricultural Zakat","authors":"Johan Arifin, F. Mubarok, Nasrul Fahmi Zaki Fuadi","doi":"10.37706/ijaz.v7i2.444","DOIUrl":"https://doi.org/10.37706/ijaz.v7i2.444","url":null,"abstract":"Awareness of paying agricultural zakat is still not significantly developed because many people, especially farmers, do not understand the practicalities of paying their agricultural zakat. This study aims to determine the effect of Zakat Literacy, Religiosity, and Farmer's Income on the Decision to Pay Agricultural Zakat. This study uses a quantitative method using primary data obtained through a questionnaire. The sampling technique uses purposive. The data analysis technique uses multiple linear regression using SPSS Version 22 software. The results of the analysis and hypothesis testing show that zakat literacy has a positive effect on the decision to pay agricultural zakat. The income variable also positively and significantly affects the decision to pay zakat. Meanwhile, the religiosity variable does not affect the decision to pay agricultural zakat. Based on these results, it is necessary to socialize and improve a more massive pick-up strategy to optimize agricultural zakat.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128418752","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Zakat Institutions and Universities Strategic Partnership for Poverty Alleviation 天课院校和大学减贫战略伙伴关系
International Journal of Zakat Pub Date : 2019-12-16 DOI: 10.37706/ijaz.v4i2.172
A. Hussain
{"title":"Zakat Institutions and Universities Strategic Partnership for Poverty Alleviation","authors":"A. Hussain","doi":"10.37706/ijaz.v4i2.172","DOIUrl":"https://doi.org/10.37706/ijaz.v4i2.172","url":null,"abstract":"Despite the global efforts to eradicate poverty around the world, avoid exists in the literature examining the role of effective strategic partnership between universities and Zakat institutions as a core social protection provider in the Muslim world. This paper contributes to the literature in this area by assessing the prevailing patterns of collaboration between Zakat organizations and universities. The main objective is two folds; first, by appraising their potentialities, it establishes common interests that focus on shared goals and objectives; ethics and values; and networks and processes. The second, is to propose strategic partnership framework. The proposed strategic partnership framework will increase penetration and outreach by bridging knowledge gap, better targeted social protection components and improving communication and networks. The adoption of the framework will change how these institutions approach their goals and respond to community pressures providing variety of differentiated products and services to reduce poverty.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121633739","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Zakat Management Information System: E-Service Quality and Its Impact on Zakat Collection in Indonesia 天课管理信息系统:电子服务质量及其对印尼天课收藏的影响
International Journal of Zakat Pub Date : 2019-12-16 DOI: 10.37706/ijaz.v4i2.190
Randi Swandaru
{"title":"Zakat Management Information System: E-Service Quality and Its Impact on Zakat Collection in Indonesia","authors":"Randi Swandaru","doi":"10.37706/ijaz.v4i2.190","DOIUrl":"https://doi.org/10.37706/ijaz.v4i2.190","url":null,"abstract":"The purpose of this study is to examine the impact and the electronic service quality of the national zakat management information system (SIMBA) on the national zakat collection. This paper uses a multiple regression analysis in its explorative attempt to illustrate the impact of SIMBA implementation on zakat collection in Indonesia. It shows that SIMBA is positive and significantly impact the national zakat collection as well as the human development index that is used as a proxy for the human resource management quality of zakat institutions. Nonetheless, the population is negative and significant to the zakat collection as endemic poverty and reluctance to pay zakat are indicated as the reasons. Moreover, this study has succeeded in adapting and conducting an e-service quality survey to zakat information system realm. All the tests prove that the instrument in this study has a high degree of reliability and validity. The results show that some of the demographic factors significantly impact the perceived performance of SIMBA. Multiple regression analysis that is conducted in this study shows that e-service quality dimension is positive and significant towards SIMBA’ overall quality, perceived value, and loyalty intention.  This study contributes to the zakat literature, especially in the impact of the national zakat information system, which is pivotal in enhancing zakat collection and poverty alleviation program funded by zakat.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127991651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
The Potential of Application of Technology-Based Innovations for Zakat Administration in India 技术创新在印度天课管理中的应用潜力
International Journal of Zakat Pub Date : 2019-12-16 DOI: 10.37706/ijaz.v4i2.191
Aishath Muneeza, Shahbaz Nadwi
{"title":"The Potential of Application of Technology-Based Innovations for Zakat Administration in India","authors":"Aishath Muneeza, Shahbaz Nadwi","doi":"10.37706/ijaz.v4i2.191","DOIUrl":"https://doi.org/10.37706/ijaz.v4i2.191","url":null,"abstract":"India is the home country for many Muslims and effective management of zakah is essential to the country. In this era of technology, it is imperative to use technology with zakat to ensure that the classical zakat administration approaches are upgraded to the uruf or customary practices of the society. The objective of this paper is to find out the potential of using technology in upgrading zakat administration in India. This is a qualitative approach where the primary sources such as zakat administration laws in India and secondary sources such as journal articles and published reports on the subject are analysed to derive conclusions. The findings of this paper suggest that the innovations such as rice ATMs, mobile applications, applications made with blockchain technology, artificial intelligence and big data can also play a vital role in the effective management of zakat in India. It is anticipated that the outcome of this research will assist the zakat administrators in India to adopt technology in this regard. \u0000  \u0000Keywords: Artificial intelligence, big Data, fintech, rice ATM, zakat","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130757848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 11
Zakat as a Tax Credit for Raising Indonesian Tax Revenue 天课作为提高印尼税收的税收抵免
International Journal of Zakat Pub Date : 2019-05-31 DOI: 10.37706/ijaz.v4i1.110
Any Setianingrum, A. Rusydiana, Penny Rahmah Fadhilah
{"title":"Zakat as a Tax Credit for Raising Indonesian Tax Revenue","authors":"Any Setianingrum, A. Rusydiana, Penny Rahmah Fadhilah","doi":"10.37706/ijaz.v4i1.110","DOIUrl":"https://doi.org/10.37706/ijaz.v4i1.110","url":null,"abstract":"This study aims to select the most appropriate treatment of zakat and tax to maximize Indonesia taxation of the given three alternatives. The first alternative is zakat and taxes are not correlated. Second, zakat is used as deductions of taxable income. Third, zakat is used as a tax credit. The basic considerations for determining the rank of these three models are from the aspects of benefits, the costs, and the risks. The analytical tool used is ANP (Analytic Network Process). The research respondents are some experts and stakeholder of zakat and tax in Indonesia. Based on the result of this research, the first rank is zakat as a tax credit with a weight of 0,469. The second alternative is zakat as the deduction of Taxable Income with a weight of 0,385. The third or last alternative is zakat and tax has no direct relationship with the weight of 0,146. Based on this research, to increase tax revenue in Indonesia, zakat as a tax credit is advisable. \u0000Keywords: Zakat, tax, credit, ANP, Indonesia","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131610434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Missing Items in Zakat Distribution: A Case in Kelantan, Malaysia 天课分发中的遗失物品:马来西亚吉兰丹的一个案例
International Journal of Zakat Pub Date : 2019-05-31 DOI: 10.37706/ijaz.v4i1.117
A. Ali, Mohd Faisol Ibrahim, M. Aziz
{"title":"Missing Items in Zakat Distribution: A Case in Kelantan, Malaysia","authors":"A. Ali, Mohd Faisol Ibrahim, M. Aziz","doi":"10.37706/ijaz.v4i1.117","DOIUrl":"https://doi.org/10.37706/ijaz.v4i1.117","url":null,"abstract":"This study attempts to analyze missing items in current zakat distribution among the poor and needy zakat recipients in Kelantan. The study is motivated by few shortcomings of current zakat distribution as well as an increasing amount of expenditure annually on the two categories of zakat recipients, and yet the number of poor (fuqara) and needy (masakin) households is increasing. The current amount of zakat monthly distribution seems to raise some issues due to its weaknesses. This paper examines several missing elements in the current zakat distribution in Kelantan, Malaysia. The research was conducted through in-depth interviews with selected zakat recipients from a variety of socio-economic-cultural backgrounds in Kelantan, Malaysia. This study recommends that these items should be included in future zakat distribution in order to improve and strengthen the Muslims economy condition, and then, it would facilitate the poverty alleviation programs by the zakat department. \u0000Keywords: Zakat Poverty Line, Had Kifayah, Poor and Needy, Kelantan, Malaysia","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122967650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Studying Mustahik Requirements Based on Had Kifayah Benchmark: A Case from East Nusa Tenggara (NTT) 基于Had Kifayah基准的Mustahik要求研究——以东努沙登加拉(NTT)为例
International Journal of Zakat Pub Date : 2019-05-31 DOI: 10.37706/ijaz.v4i1.133
Kamilah Kinanti
{"title":"Studying Mustahik Requirements Based on Had Kifayah Benchmark: A Case from East Nusa Tenggara (NTT)","authors":"Kamilah Kinanti","doi":"10.37706/ijaz.v4i1.133","DOIUrl":"https://doi.org/10.37706/ijaz.v4i1.133","url":null,"abstract":"As an effort to optimize the transparent and measurable zakat management, BAZNAS Center of Strategic Studies has been developing several instruments, including the Had Kifayah measure. The measurement is the standard limit of basic needs of a Muslim, which is helpful to consider the requirements of zakat recipients. By employing Had Kifayah, this paper performs a case study from Nusa Tenggara Timur (NTT) Province in 2018 and finds that NTT had the highest cost of living of IDR3,363,105.00 per family (monthly). This paper covers the preliminary study verifying the categorization pyramid as in Had Kifayah standard to investigate the changes of a mustahik income and expenditure before and after the productive zakat program of BAZNAS. The results show that the program conducted by BAZNAS-NTT from 2016 to 2017 is found to be in the fourth priority on the Had Kifayah pyramid. \u0000Keyword: Had Kifayah, priority pyramid of Had Kifayah, Mustahik of Productive Zakat Program, Nusa Tenggara Timur (NTT)","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128110837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Proposing a Zakat Empowerment Program Using IDZ: Case from Cemplang Village, Bogor, Indonesia 利用IDZ提出天课赋权计划:来自印尼茂物Cemplang村的案例
International Journal of Zakat Pub Date : 2019-05-31 DOI: 10.37706/ijaz.v4i1.139
Khairunnajah Khairunnajah, I. Beik, B. Sartono
{"title":"Proposing a Zakat Empowerment Program Using IDZ: Case from Cemplang Village, Bogor, Indonesia","authors":"Khairunnajah Khairunnajah, I. Beik, B. Sartono","doi":"10.37706/ijaz.v4i1.139","DOIUrl":"https://doi.org/10.37706/ijaz.v4i1.139","url":null,"abstract":"Zakat has enormous potential for the development of a nation. Recently, The Ministry of Village, Development of Disadvantaged Areas and Transmigration targets to eradicate 5000 poor villages. However, the current number of underdeveloped villages is still high. For this, the empowerment program of BAZNAS can integrate with the local government to participate in the development of backward regions. Zakat Community Development is one of BAZNAS subsidiary aiming at community development. This study engages the index of zakat village (IDZ) to investigate the feasibility of Cemplang village in getting assisted by BAZNAS empowerment programs. This study finds that the Village is considered to get supported by zakat funds. \u0000Keywords: zakat, community development, empowerment, IDZ","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"289 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122093828","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Zakat as a Pluridimensional Concept 天课作为一个多维概念
International Journal of Zakat Pub Date : 2019-05-31 DOI: 10.37706/ijaz.v4i1.165
A. Belabes
{"title":"Zakat as a Pluridimensional Concept","authors":"A. Belabes","doi":"10.37706/ijaz.v4i1.165","DOIUrl":"https://doi.org/10.37706/ijaz.v4i1.165","url":null,"abstract":"The aim of this study is to highlight the need to think zakāt as a pluridimensional concept. It cannot be studied in depth without a thought that contextualizes, connects and globalizes everything that its existence implies for actors who do not perceive it in the same way. This approach allows to face the error, illusion, uncertainty and risk that may arise from the feeling of sufficiency, which purports to exhaust the real from a specific point of view, especially that which comes from the financialism that perceives zakāt as a constituent of social finance. Hence the need for an eminently collective effort of reflection to provide everyone to refine his peculiar thought and to apprehend the phenomenon as a whole which shows the zakat, in its deepest essence beyond the legal aspect, as a means to create or maintain the social link. \u0000Key-words: Zakat, Methodology, Pluridimensional concept, FinancialismJEL Classification: B41, B55, G23, Z13","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126873016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Correlation between Corporate Zakat, Capital Structures and Firm’s Performance: Case Study of Jakarta Islamic Index, Indonesia 企业天课、资本结构与企业绩效的关系:以印尼雅加达伊斯兰指数为例
International Journal of Zakat Pub Date : 2018-12-31 DOI: 10.37706/ijaz.v3i4.108
U. Azizah, Rito, Muhammad Choirin
{"title":"Correlation between Corporate Zakat, Capital Structures and Firm’s Performance: Case Study of Jakarta Islamic Index, Indonesia","authors":"U. Azizah, Rito, Muhammad Choirin","doi":"10.37706/ijaz.v3i4.108","DOIUrl":"https://doi.org/10.37706/ijaz.v3i4.108","url":null,"abstract":"The most important issue in corporate finance are how firms dealing with the structure of their capital and related to his performance. However, zakat payment and corporate tax will exist into the consideration of combination of debt and equity of the firms. In addition, there is an impact of capital structure on the performance of financial and non-financial firms operating in Indonesia for the period between 2013 an 2017. The data sampling taken from Jakarta Islamic Index companies, who has the report of zakat payment in their annual report.","PeriodicalId":224383,"journal":{"name":"International Journal of Zakat","volume":"6 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114052340","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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