{"title":"Analisis Pelaksanaan Wakaf di Kuwait","authors":"Nurul Latifah, Mulyono Jamal","doi":"10.21043/ZISWAF.V1I1.5607","DOIUrl":"https://doi.org/10.21043/ZISWAF.V1I1.5607","url":null,"abstract":"This Waqf in Kuwait is an endowment which is as old as the existence of Kuwaiti culture, the main purpose of this writing is to explore the implementation of waqf in Kuwait from the perspective of Endowments Jurisprudence by seeing the progress of waqf in Kuwait and with all its developments. The study method used in discussing this problem is literature research. The data in this study were obtained using the documentary method, to look for data on the implementation of waqf in Kuwait sourced from books, journals, the internet, and Papers. Kuwait has a strategy in developing waqf that is used effectively by developing waqf assets productively through various investment channels and distributing the results according to the conditions set by the waqif and making suitable waqf programs to improve the quality of existing Waqf Institutions so that Kuwait can progress and developed with effective waqf management and played an important role in the development of the Kuwaiti State.","PeriodicalId":296391,"journal":{"name":"ZISWAF : Jurnal Zakat dan Wakaf","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130256383","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}
{"title":"Zakat Profesi Langkah Cerdas Mengatasi Kesenjangan Dan Pemicu Pertumbuhan Ekonomi Indonesia","authors":"Muhamad Holle","doi":"10.21043/ZISWAF.V5I2.4337","DOIUrl":"https://doi.org/10.21043/ZISWAF.V5I2.4337","url":null,"abstract":"The government continues to try to boost the rate of economic growth. By the Jokowi government, the growth target must reach 7 percent in 2018. But what hand power does not arrive. Our growth rate is only around 5 percent. Of course this is a challenge for the government. Until the last 3 years, the rate of economic growth has not been significantly increased. Likewise the poverty rate. Although there was a decrease according to the 2017 BPS report, it was not significant. Various efforts made by the government include utilizing the potential of professional zakat in Indonesia. The potential of zakat in Indonesia is so great. The potential zakat statistics have experienced tremendous increases. Even by BAZNAS, it is said that in 2017, the potential of zakat in Indonesia reaches 217 trillion rupiah. Likewise some research results indicate this potential. This also makes the international world, especially Middle Eastern countries, positively appreciate the handling of zakat in Indonesia. But the huge potential of zakat has not been directly proportional to the realization of zakat receipts. This is what the Indonesian government must be serious about by maximizing the zakat institutions optimally.","PeriodicalId":296391,"journal":{"name":"ZISWAF : Jurnal Zakat dan Wakaf","volume":"170 1-4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126022692","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}
{"title":"دور الزكاة المنتجة في خدمة المجتمع و نقصان الفقراء وتحسين الاقتصاد الاندونيسي","authors":"Abdurrohman Kasdi","doi":"10.21043/ZISWAF.V5I2.4422","DOIUrl":"https://doi.org/10.21043/ZISWAF.V5I2.4422","url":null,"abstract":"This article aims at showing the role of productive zakat in reduce poverty and improving the economy of Indonesian society. This study is based on field research using the phenomenological approach. The method of data analysis used the analysis of the content on the messages received from the productive zakat. Zakat as a religious law, and a unique unity that combines educational functions with social purposes and economic realities require further study to discover more of its legislative secrets and to find out about its various miraculous aspects. One of the purposes of zakat legislation is to provide the necessary sufficiency to dispense with it, the person who is poor and in need, and for the Muzakki, he treats himself in a small way and distorts the instinct of ownership, so that he becomes accustomed in giving and spending for zakat. The attempt to remove usury without activating the zakat foundation leads to a fundamental flaw in the Islamic finance process, To regulate or at the level of practice making usury tricks it appears as a necessity that can not escape them, though, in fact, the problem does not only make matters worse.","PeriodicalId":296391,"journal":{"name":"ZISWAF : Jurnal Zakat dan Wakaf","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127342170","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}
{"title":"Organisasi Pengelola Zakat Komparasi Standar Akuntansi Organisasi Nirlaba Dan Standar Akuntansi","authors":"Supriyanti Efri","doi":"10.21043/ziswaf.v5i2.4336","DOIUrl":"https://doi.org/10.21043/ziswaf.v5i2.4336","url":null,"abstract":"Institute of Accountants (IAI) issued Statement of Financial Accounting Standards (PSAK) One of the parameters of public tust in zakat management organization is financial reporting based on accounting and application of sharia principles in it. To this end, the Indonesian No. 109 on zakat accounting standards. Previously the zakat management organization still uses PSAK No. 45 on non-profit accounting. This study aims to provide an overview of accounting standards of nonprofit organizations and accounting standards of zakat management organizations in Indonesia as well as to make comparisons between the two. This study is a literature study. The results of this study indicate there are some differences between non-profit accounting standards with zakat accounting standards. In zakat management organizations there are elements of sharia and it is not found in non-profit organizations in general, there are components of different financial statements which in the organization of zakat management there are additional components, namely: reports on changes in management assets, and so on.","PeriodicalId":296391,"journal":{"name":"ZISWAF : Jurnal Zakat dan Wakaf","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127799348","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}
{"title":"DINAMIKA PENGELOLAAN WAKAF DAN POTENSI PENGEMBANGAN EKONOMI DI MESIR","authors":"Abdurrahman Kasdi","doi":"10.21043/ziswaf.v3i2.2732","DOIUrl":"https://doi.org/10.21043/ziswaf.v3i2.2732","url":null,"abstract":"AbstractManagement of waqf professionally will be able to empower potential productive endowments. Endowments have played an important role in driving the economy and meet the needs of Egyptian society. Pioneers first waqf in Egypt was a judge in the era of Hisham bin Abdul Malik, named Tauba bin Namir al-Hadrami who became a judge in the year 115 H. He is donating the land to build the dam and its benefits are developed productively for the benefit of the people. Wakaf pioneered by Tauba this very rapid growth, and even become a major asset for the people of Egypt. Efforts to modernize Egypt endowments managed by the issuance of Law No. 48 Year 1946 regarding waqf law covering the terms of endowments and endowment. Then in 1971 published Law No. 80 that inspired the establishment of an Egyptian Waqf Board specifically address the issue of endowments and development. Egyptian Waqf Board referred to in this law then promulgated by decree of the President of Egypt on 12 Sha'ban 1392 AH (20 September 1972), which is responsible for doing the same work and empower endowments, in accordance with the mandate of the law and the program of the Ministry Egyptian Endowments. Waqf Board's task is to coordinate and implement all the distribution of endowments, as well as all activities perwakafan to comply with the objectives set by the Shari'ah.","PeriodicalId":296391,"journal":{"name":"ZISWAF : Jurnal Zakat dan Wakaf","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126667630","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}
{"title":"UPAYA MEMPERBAIKI PELAKSANAAN ZAKAT FITRI BAGI UMAT MUSLIM INDONESIA","authors":"Yasin M. Yasin","doi":"10.21043/ziswaf.v3i2.2731","DOIUrl":"https://doi.org/10.21043/ziswaf.v3i2.2731","url":null,"abstract":"AbstractThe standard measure used to pay Zakat al-Fitr is more than one. This means that each region has the size or dose to give. One group is not justified to claim that ukurannyalah the most correct and the other wrong group. This claim is not justified by the science of Usul al-Fiqh. With regards to mandatory zakat Fitr is fed to the poor, the characteristics of the two staple foods (dates and rice) are very different. Dates quite accompanied by water but not the rice. The latter must be cooked first, and must be accompanied by many side dishes, fruit, chili. Due to different characteristics, then the technique to pay zakat Fitr with dates different from the rice. Feeding with groceries date considered sufficient without food or drink companion.","PeriodicalId":296391,"journal":{"name":"ZISWAF : Jurnal Zakat dan Wakaf","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117256445","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}
{"title":"Institusi Pengelola Zakat Dalam Hukum Positif Di Indonesia","authors":"Junaidi Abdullah","doi":"10.21043/ZISWAF.V5I1.3602","DOIUrl":"https://doi.org/10.21043/ZISWAF.V5I1.3602","url":null,"abstract":"<p><em>Zakat is a property that must be set aside by a Muslim or an entity that is owned by Muslims in accordance with the provisions of religion to be given to those who are entitled to receive it.<span style=\"font-family: Calibri;\"><span style=\"font-size: medium;\"> Zakat should be managed properly and professionally, so that the benefits of zakat can prosper the people and can alleviate poverty and can turn mustahik into muzakki. In Indonesia, the government has made several regulations on zakat, namely with the enactment of Law number 38 of 1999 concerning the management of Zakat and has been revised by Law No. 23 of 2011. In the Law that carries out zakat management are institutions officially recognized by the government. These institutions are BAZNAS and LAZ. The form of zakat management carried out by BAZNAS and LAZ starts from the collection, distribution, utilization and reporting.</span></span></em><em></em></p>","PeriodicalId":296391,"journal":{"name":"ZISWAF : Jurnal Zakat dan Wakaf","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127568657","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}
{"title":"Problematika Peran Perbankan Dalam Regulasi Kelembagaan Pengelolaan Zakat","authors":"Aristoni Aristoni","doi":"10.21043/ZISWAF.V5I1.3512","DOIUrl":"https://doi.org/10.21043/ZISWAF.V5I1.3512","url":null,"abstract":"The enactment of Law Number 23 Year 2011 on the Management of Zakat, making its own problems for sharia banking in helping the management of zakat. The role and function of sharia banking is not clear and weak. In addition to unclear, zakat management arrangements through sharia banking also pose legal political problems. This is because since the enactment of Law No. 23 of 2011 on the Management of Zakat is not accommodated expressly and concretely as an institution authorized as a manager of zakat. The vagueness of the role of sharia banking in zakat management regulation is a manifestation of vagueness and void of norms. Although the legal construction of banking roles and functions in accordance with Article 4 paragraph (2) of Law Number 21 Year 2008 concerning Sharia Banking is expanding, that is, syariah banking does not only carry out the activities of collecting funds and channeling public funds but can perform social functions as bait al-mall in collecting and distributing social funds of people as zakat. The enactment of the new zakat management law is expected to bring about big and positive changes, but in reality it seems not yet able to legally bind in applying the functions of zakat management.","PeriodicalId":296391,"journal":{"name":"ZISWAF : Jurnal Zakat dan Wakaf","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122776350","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}
{"title":"Pelembagaan Cultural Wakaf Dalam Mewujudkan Wakaf Produktif","authors":"Muhammad Junaidi, B. Heryati","doi":"10.21043/ZISWAF.V5I1.3511","DOIUrl":"https://doi.org/10.21043/ZISWAF.V5I1.3511","url":null,"abstract":"One of the dilemmas in the management of waqf that has not been completely answered by Waqf Law is the institutional side of waqf. Institutionalization of waqf is still perceived only from an institutional structure that is formalistic so as to make the productivity of waqf implementation still running in place. The aspect of institutionalization of waqf is not only seen on the side of the institutional structure formed by the government. The existence of a wakaf institution that is productive is of course based on the subjectivity in building community involvement in the legal space which has an indicator is the existence of society in designing productivity through institutional non-structural but still prioritize accountability.","PeriodicalId":296391,"journal":{"name":"ZISWAF : Jurnal Zakat dan Wakaf","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116716431","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}