Implementation of Zakat Law in Empowering the Islamic Community's Economy in Indonesia

Main Article Content

Loso Judijanto

Abstract

This research investigates the implementation of Zakat law in Indonesia and its implications for empowering the Islamic community's economy. Zakat, an obligatory form of almsgiving in Islam, holds significant importance in Islamic finance and social welfare systems. The study utilizes qualitative research methods, including interviews, focus groups, and content analysis, to explore the challenges and opportunities in implementing Zakat law and its impact on economic empowerment. Key findings highlight the importance of governance, transparency, and accountability in Zakat administration, as well as the role of Zakat in poverty alleviation, livelihood enhancement, and community development. The study provides actionable recommendations for enhancing the effectiveness of Zakat administration and promoting sustainable economic development within the Islamic framework in Indonesia.

Article Details

How to Cite
Judijanto, L. (2024). Implementation of Zakat Law in Empowering the Islamic Community’s Economy in Indonesia. The Easta Journal Law and Human Rights, 2(03), 136–146. https://doi.org/10.58812/eslhr.v2i03.281
Section
Articles

References

M. N. Qisti and A. Budiman, “Pengaruh Reksadana Syariah, Saham Syariah, dan Inflasi terhadap Pertumbuhan Ekonomi Indonesia Tahun 2013-2022,” J. Educ., vol. 5, no. 4, pp. 16927–16940, 2023.

G. Santoso, “Towards an Equitable Sharia Economic System in the City of Tasikmalaya: The Role of Sharia Regional Regulations and Islamic Relations,” Baskara J. Bus. Entrep., vol. 5, no. 2, pp. 244–259, 2023.

A. Nursangadah, P. F. Fitrah, S. Agustiningsih, F. N. Husna, and U. K. Ni’mah, “Multikulturalisme di Indonesia: Relevansi Pancasila, Islam, dan Kebangsaan,” ALSYS, vol. 2, no. 2, pp. 253–269, 2022.

A. Hifni, S. Fahdiah, N. Infitah, and F. Fihrisi, “Islam Indonesia: The Orientation of Islamic Studies and Contribution to Global Civilization,” Dialogia, vol. 20, no. 1, pp. 44–59, 2022.

O. L. Citra, Y. Yuniara, I. J. Piolita, and A. Cahyono, “Instrumen Zakat Sebagai Sumber Penerimaan Dan Pengeluaran Keuangan Negara,” Al-Khair J. Manag. Educ. Law, vol. 3, no. 1, pp. 171–181, 2023.

A. El Ashfahany, A. D. N. Hidayah, L. Hakim, and M. S. B. M. Noh, “How Zakat Affects Economic Growth In Three Islamic Countries,” J. Islam. Econ. Laws, vol. 6, no. 1, pp. 45–61, 2023.

R. A. Al-Bawwab, “Zakat: changing the framework of giving,” Islam. Econ. Stud., vol. 30, no. 2, pp. 86–103, 2023.

F. Gantara and A. R. Anshori, “Analisis Upah Amil Zakat di BAZNAS Kota Bandung menurut Hukum Islam dan Undang-Undang No. 13 Tahun 2003 tentang Ketenagakerjaan,” J. Ris. Ekon. Syariah, pp. 99–104, 2022.

A. Jalili, H. Umar, and H. Harun, “Zakat dan Keadilan Ekonomi Perspektif Islam, Kapitalisme, dan Sosialisme,” Istidlal J. Ekon. Dan Huk. Islam, vol. 6, no. 1, pp. 1–10, 2022.

A. M. Emzaed, I. E. A. S. Pelu, and S. Tokhirov, “Islamic Law Legislation in Indonesia: Anomalies of the Relationship between Political Configuration and Zakat Legal Product during the Reform Era,” Al-Manahij J. Kaji. Huk. Islam, vol. 17, no. 1, pp. 97–112, 2023.

S. Herianingrum et al., “Zakat as an instrument of poverty reduction in Indonesia,” J. Islam. Account. Bus. Res., vol. 15, no. 4, pp. 643–660, 2024.

H. Thamrin, “The Function Of Law In Economic Development And Community Empowerment In Indonesia,” Russ. Law J., vol. 11, no. 11S, pp. 499–507, 2023.

V. Titin, K. N. Endang, E. Naruliza, and P. Delfi, “The Effectiveness Of Zakat Fund Distribution In Alleviating Poverty (A Case Of Zakat Institutions In Indonesia),” Am. Interdiscip. J. Bus. Econ., vol. 9, no. 3, pp. 58–70, 2022.

S. D. Pratama, “The role of zakat in alleviating multidimensional poverty,” Int. J. Islam. Econ. Financ., vol. 6, no. 1, pp. 133–150, 2023.

S. Aini, “The Impact of Zakat Funds’ Raising, Distribution, And Use On Mustahiq Welfare (Case Study BAZNAS Lumajang Regency),” Muhasabatuna J. Akunt. Syariah, vol. 4, no. 2, pp. 31–40, 2022.

S. M. S. Uddin and A. Sultana, “Breaking the barriers of Zakat management system through Islamic fintech: The case of Bangladesh,” in Digital Transformation in Islamic Finance, Routledge, 2022, pp. 251–272.

S. Mulyadi and M. L. Abdullah, “Zakat Sebagai Sosial Finansial Untuk Pemberdayaan Masyarakat dan Menanggulangi Kemiskinan (Studi Kasus Pada UPZ di Tasikmalaya),” Mabny J. Sharia Manag. Bus., vol. 2, no. 02, pp. 68–77, 2022.

I. Tlemsani, R. Matthews, and M. A. Mohamed Hashim, “Revisiting Zakat with a distribution of weighted Shapley value,” Int. J. Islam. Middle East. Financ. Manag., vol. 16, no. 6, pp. 1141–1158, 2023.

S. Gueydi, “Zakat And Principles Of Taxation: Equity, A Comparative Analysis With Taxes,” Int. J. Islam. Econ. Financ. Res., vol. 5, no. 2 December, pp. 36–56, 2022.

Z. M. Abdulagatov, “Zakat in the Islamic consciousness of Dagestanis: History and current trends,” Hist. Archeol. Ethnogr. Caucasus, vol. 18, no. 4, pp. 975–992, 2022.

Ö. BAYRAKTAR and H. SENCAL, “Evaluation of zakat as a public finance instrument,” Int. J. Public Financ., vol. 7, no. 2, pp. 429–446, 2022.

I. Tahir and R. Muin, “History and Management Zakat in Indonesia,” Islam. Econ. Bus. J., vol. 5, pp. 80–99, Jun. 2023, doi: 10.30863/iebjournal.v5i1.3861.

A. Asman, H. Congzhao, and H. Huazheng, “Observing the Managemet Implications of Zakat Management in Indonesia,” At-Tasyrih J. Pendidik. dan Huk. Islam, vol. 9, no. 1, pp. 23–33, 2023.

H. Hannani, I. Haq, M. M. Amiruddin, and M. Haramain, “Zakat for Mama Biang in Maluku, Indonesia: Ulama Opinion on Fīsabīlillāh in the Perspective of Islamic Legal Anthropology,” Samarah J. Huk. Kel. dan Huk. Islam, vol. 7, no. 2, pp. 830–847, 2023.

M. Usman, “Zakat Distribution for Handling Transgender in Indonesia: A Perspective of Maṣlāḥah Mursalaḥ,” Samarah J. Huk. Kel. dan Huk. Islam, vol. 7, no. 1, pp. 357–376, 2023.

S. Md Rejab, H. Wahid, and S. Yaacob, “The Importance of Accountability in Zakat Institutions,” Bus. Manag. Horizons, vol. 11, p. 35, Jun. 2023, doi: 10.5296/bmh.v11i2.21034.

M. Gallien, U. Javed, and V. Van Den Boogaard, “Between god, the people, and the state: Citizen conceptions of zakat,” 2023.

A. Asmuin, “Accountability and Transparency of Financial Statements of the National Zakat Agency (BAZNAS) of Magelang Regency in Maximizing Zakat Potential,” J. Transnatl. Univers. Stud., vol. 1, no. 2, pp. 75–82, 2023.

T. Fathiyah, Z. A. Malik, and M. A. Ibrahim, “Penghimpunan, Pendistribusian dan Pendayagunaan Dana Zakat di BAZNAS Kabupaten Ciamis,” in Bandung Conference Series: Sharia Economic Law, 2023, vol. 3, no. 1, pp. 124–130.

S. Mutmainah, “Optimization Of Productive Zakat As An Effort To Empower The Economy Of The People,” Empower. Humanit., vol. 1, no. 1, pp. 38–53, 2023.

U. A. Mustofa and R. Novita, “Productive Zakat as Economic Empowerment Mustahiq Amil Zakat Institute Daarut Tauhid Peduli Lampung,” Az-Zarqa’ J. Huk. Bisnis Islam, vol. 14, no. 2, pp. 197–219.

K. Mutakin, “Strategi Pemberdayaan Ekonomi Desa Melalui Zakatnomics,” El-Mujtama J. Pengabdi. Masy., vol. 3, no. 1, pp. 41–47, 2023.

M. S. Fajar, “Pemberdayaan Ekonomi Ummat Berbasis Zakat,” Ath-Thariq J. Dakwah dan Komun., vol. 6, no. 1, pp. 50–67, 2022.

M. F. Rahman, M. A. Rahman, M. N. Hoque, and A. B. Bhuiyan, “Conceptualization of The Alternative Zakat and Ushr Based Poverty Allviation and Sustainable Development Model: An Empirical Case Study in Bangladesh,” Account. Financ. Res., vol. 12, no. 3, pp. 1–16, 2023.

F. Rahman, T. S. T. Ahmad, and M. M. Islam, “The Potential of Zakat and Sadaqah to Transform a Sustainable Development of Bangladesh: A Study on Moral Parenting Trust among Employment Opportunities,” Int. J. Adv. Res. Econ. Financ., vol. 5, no. 1, pp. 339–352, 2023.

H. W. Utami, “Contextualization of Productive Zakat in the Modern Era to Reduce Poverty,” Manag. Zakat Waqf J., vol. 4, no. 2, pp. 134–148, 2023.

M. Mashur, D. Riswandi, and A. Sibawaihi, “Peran Badan Amil Zakat Nasional (Baznas) dalam Pemberdayaan Ekonomi Masyarakat (analisis pengembangan Ekonomi Islam),” J. Sos. Ekon. Dan Hum., vol. 8, no. 4, pp. 634–639, 2022.

S. N. M. Rejab, H. Wahid, S. E. Yaacob, and N. Lateh, “Factors Influencing Trust on Zakat Institutions in Achieving Sustainable Development Goals (SDG),” Int. J. Acad. Res. Bus. Soc. Sci, 2023.

N. R. Febriandika, D. Kusuma, and Y. Yayuli, “Zakat compliance behavior in formal zakat institutions: An integration model of religiosity, trust, credibility, and accountability,” Int. J. Adv. Appl. Sci., vol. 10, pp. 187–194, 2023.

K. F. Khairi, N. H. Laili, H. Sabri, A. Ahmad, V. H. Pham, and M. D. Tran, “The development and application of the zakat collection blockchain system,” J. Gov. Regul., 2023.

D. Rahmawati and S. Biduri, “Implementation of Internet Financial Reporting (IFR) and Good Corporate Governance to Increase Accountability of Zakat Institutions,” Acad. Open, vol. 8, Jun. 2023, doi: 10.21070/acopen.8.2023.3579.

D. Narulitasari, A. S. M. Mulya, and T. Subagyo, “Zakat accounting and public accountability: Evidence from Indonesia,” JIFA (Journal Islam. Financ. Accounting), vol. 6, no. 1, pp. 45–59, 2023.

J. Baihaqi and S. Ulfa, “Implementation of Good Governance for Zakat Management (Case Study at Baznas Kudus Regency),” Wiga J. Penelit. Ilmu Ekon., vol. 12, no. 4, pp. 352–359, 2022.

M. R. Fasiha; Abdullah, “Zakat Management Formulation: Improving the Quality of Management with Quality Assurance Approach,” Tech. Soc. Sci. J., vol. 34, p. 374, 2022.

M. Said, D. Darmawati, D. I. Hadiningdyah, and Y. Hadromi, “Effect of Zakat Potential Management on Achieving SDGs: Case of the Indonesian National Amil Zakat Agency,” Int. J. Islam. Econ. Financ. Stud., vol. 9, no. 1, pp. 160–188, 2023.

H. Jamal and T. Turasih, “Mustahik’s Participation Model in the Productive Zakat Fund Distribution Program,” Prosper. J. Soc. Empower., vol. 2, no. 2, pp. 86–99, 2022.

M. C. Lesmana, M. Ghazali, S. Soritua, and Y. Yothanurma, “Pengelolaan Dan Penghimpunan Dana Zakat Melalui Regulasi Daerah Pada Badan Amil Zakat (BAZNAS) Provinsi NTB, Kab. Cianjur, Padang Panjang, Sukabumi Dan Musi Banyuasin,” Adzkiya J. Huk. dan Ekon. Syariah, vol. 10, no. 01, pp. 51–62, 2022.