International Journal of Zakat

Zakat for Digital Literacy: Closing the Orphaned-Urban Tech-Gap to Prevent Future Unemployment Crises

2026-03-27T09:08:40+00:00

Purpose
This paper proposes a zakat-funded digital literacy voucher as a policy instrument to support Indonesia’s national digital talent and youth employment agenda by expanding access to market-relevant skills for unemployed and out-of-school urban youth.

Design/Methodology/Approach
The study adopts a policy-oriented conceptual approach that integrates labor market evidence, digital skills demand analysis, and zakat governance. It designs a Sharīʿah-compliant, restricted-purpose voucher mechanism administered by zakat institutions and redeemable at accredited digital training providers, aligned with outcome-based financing principles.

Findings
The proposed model demonstrates that zakat can be operationalized as an active labor market policy complementing existing government programs such as digital talent development initiatives. The voucher system improves targeting, transparency, and accountability by linking disbursement to training completion and certification outcomes. It also addresses affordability constraints that limit participation of vulnerable urban youth in private digital training programs.

Research limitations/implications
This study is limited to policy design and does not assess implementation outcomes. Future research should evaluate pilot programs in selected urban areas to measure employment impacts, fiscal efficiency, and inter-institutional coordination.

Practical implications
The model provides a framework for zakat institutions and policymakers to integrate Islamic social finance with national digital talent programs.

Social implications
The program supports youth employment, reduces NEET risk, and strengthens economic inclusion in the digital economy.

Originality/value
The paper offers a practical policy framework for integrating zakat into Indonesia’s digital workforce ecosystem, positioning Islamic social finance as a complementary instrument to public employment and digital inclusion strategies.

Zakat Core Principles (ZCP)-Based Good Amil Governance in Palembang City's Amil Zakat Institutions

2026-03-27T09:08:40+00:00

Purpose
The purpose of this study is to determine whether the zakat amil institutions in Palembang City have implemented PPZ 8—good governance of amil amil—in accordance with the governance standards established by BAZNAS in the Zakat Core Principles (ZCP). The muzakki who distribute their zakat to be delivered to the mustahiq who have been recorded and can be assured to meet the governance values that apply to zakat amil institutions in Palembang city will effectively respond to this study.

Design/Methodology/Approach
This study used an inductive approach and a descriptive qualitative research methodology. In-depth interviews with chosen informants, specifically the Zakat Collection Institutions (LAZ), were used for primary data collection. LazisMU, Dompet Dhuafa, and the Infaq Management Institution (LMI) were the three LAZs chosen. The management of each LAZ who were aware of the zakat collection institutions' governance structure served as the informants. This qualitative study's data analysis procedure was done iteratively, beginning with the first phases of data collection and continuing all the way through the writing stage. An orderly and systematic search through interview transcripts, field notes, and other materials collected from the field constitutes data analysis.

Findings
According to the findings of this study, the amil's use of good management practices at the three zakat institutions under investigation has been very successful, despite the fact that two LAZ have failed to meet standards. It is hoped that future research will look into other LAZ with a larger number to better represent results at a higher level. Furthermore, the BAZNAS-established principles for zakat institutions must be updated.

Research limitations/implications
This research only studied three LAZ that located in Palembang’s City as a sample, for further researcher to adding more LAZ to studied for the best result about implementation of Good Amil Governance in amil zakat institutions.

Practical implications
The result about implementation of Good Amil Governance in LAZ could be practice to every level of amil zakat institution. However, the policy to Amil certification could held and taken by regional or local BAZNAS and informed to amil zakat institution belong to private or non-government.

Social implications
This study impacted the social result as LAZ is the place for society to distribute their zakat, infaq and shadaqah to be shared to those in needs. To maintaining the society trust, every LAZ should apply the zakat core principles by BAZNAS and fulfilling the indicator of Good Amil Zakat criteria.

Originality/value
This study is using non-government amil zakat institutions such as LazisMu, Dompet Dhuafa and Lembaga Manajemen Infak (LMI) as a study samples with hope meets all of indicators for fulfilling Good Amil Governance conducted by BAZNAS.

The Role of Digital Zakat Transformation in Increasing Muzaki Participation and Expanding the Impact of Zakat Distribution in Indonesia

2026-03-27T09:08:41+00:00

Purpose
This study examines how digital transformation in zakat management enhances muzaki participation and strengthens the efficiency, transparency, and social impact of zakat distribution in Indonesia, with particular attention to alignment with Sustainable Development Goals (SDGs).

Design/Methodology/Approach
This descriptive qualitative research analyzes institutional reports from BAZNAS, Dompet Dhuafa, and Rumah Zakat (2019-2024), PUSKAS BAZNAS publications, and peer-reviewed literature on digital zakat. Twenty-three documents were systematically reviewed using qualitative content analysis involving data reduction, categorization, and thematic interpretation to identify patterns in digital transformation impacts.

Findings
Digital zakat platforms significantly increased muzaki participation, particularly among millennials and urban communities, with national collection growing from IDR 10.2 trillion (2019) to IDR 18.9 trillion (2024). Mobile applications, real-time dashboards, and blockchain systems enhanced the transparency and operational efficiency by 40%, while AI-based mustahik mapping improved targeting accuracy by 70%. Approximately 78% of muzaki expressed greater trust in institutions providing digital reporting. However, the digital divide, literacy gaps, and cybersecurity concerns remain significant barriers.

Research limitations/implications
Reliance on secondary institutional data limits generalizability. Future research should incorporate empirical surveys and cost-benefit analyses of emerging technologies.

Practical implications
Zakat institutions should prioritize integrated national platforms, digital literacy programs, and cybersecurity frameworks to optimize collection and distribution while ensuring inclusive access.

Social implications
Digital zakat promotes financial inclusion, increases social trust in Islamic philanthropic institutions, and broadens access to socio-economic assistance especially in remote or underserved communities.

Originality/value
This study provides comprehensive synthesis of Indonesia's digital zakat ecosystem, demonstrating how technological innovation reshapes Islamic philanthropic governance as a strategic instrument for inclusive development aligned with maqashid shariah principles.

Improving Zakat Management with SmartZiswaf: The Role of AI in Accountability and Fair Distribution

2026-03-27T09:08:41+00:00

Purpose
This study analyzes the role of the AI-based SmartZiswaf platform developed by BAZNAS in strengthening digital accountability, improving reporting transparency, and supporting equitable zakat distribution within Indonesia’s national zakat governance system.

Design/Methodology/Approach
The study uses a qualitative descriptive approach with a case study method. It relies on secondary data from official BAZNAS publications, annual reports, zakat outlook documents, national zakat policies, and relevant academic literature published between 2021 and 2024. The analysis applies content analysis and thematic analysis to identify key governance and accountability patterns.

Findings
The findings show that SmartZiswaf improves administrative efficiency and transparency through real-time digital reporting. AI integration supports data verification, minimizes duplication of beneficiary records, and enables more systematic monitoring of zakat fund flows. These functions contribute to stronger digital accountability and a more structured approach to equitable zakat distribution.

Research limitations/implications
The study relies on secondary data and focuses on a single institutional case. Future research should include primary data, such as interviews and user-level analysis, and conduct comparative studies across zakat institutions to assess broader governance impacts.

Practical implications
The results provide insights for zakat institutions and policymakers on how AI-based digital platforms can strengthen governance, reporting systems, and distribution mechanisms. The SmartZiswaf model can serve as a reference for digital transformation in zakat management.

Social implications
Improved digital accountability and transparency can increase public trust in zakat institutions and support fairer distribution of zakat funds, which contributes to poverty alleviation and social welfare.

Originality/value
This study offers an institutional-level analysis of AI-supported zakat governance in Indonesia and contributes to the limited literature on digital accountability in zakat management through the use of an integrated AI-based platform.

Determinants of Zakat, Infaq, and Sadaqah Collection: Study in BAZNAS West Java

2026-03-27T09:08:41+00:00

Purpose
This study examines the determinants of zakat, infaq, and sadaqah (ZIS) collection at BAZNAS West Java Province by analysing internal operational factors and external macroeconomic conditions.

Design/Methodology/Approach
A quantitative time series approach is employed using quarterly data from Q1 2017 to Q3 2024. The Autoregressive Distributed Lag (ARDL) model is applied to estimate short-term and long-term relationships between ZIS collection and human resource expenses, zakat socialization expenses, exchange rate, and Gross Regional Domestic Product (GRDP).

Findings
The results reveal that in the short term, human resource expenses, exchange rate, and GRDP have a positive and significant effect on ZIS collection, while zakat socialization expenses are insignificant. In the long term, none of the variables show a statistically significant effect on ZIS collection.

Research limitations/implications
The study is limited to a single provincial zakat institution with a relatively small number of observations. Future research may expand institutional coverage and incorporate governance, transparency, and behavioural variables.

Practical implications
Zakat institutions should prioritize strengthening human resources and partnership-based fundraising strategies to enhance short-term collection performance.

Social implications
Improved ZIS collection supports the role of zakat institutions in poverty alleviation and social welfare.

Originality/value
This study contributes by providing dynamic empirical evidence on ZIS collection determinants at the provincial level using the ARDL approach.

Zakat, Sustainability, and the SDGs: A Bibliometric Analysis and Systematic Mapping of Global Scholarship

2026-03-27T09:08:41+00:00

Purpose
This study aimed to map and analyze the global scholarly landscape and thematic evolution within research integrating zakat with sustainability concepts and the Sustainable Development Goals (SDGs).

Design/Methodology/Approach
This research employed a bibliometric approach by analyzing 50 selected articles from the Scopus database spanning the period 2015-2025. Data were analyzed using VOSviewer software to perform co-authorship network mapping and keyword co-occurrence analysis. The PRISMA flow diagram was applied in the data selection process to ensure sample relevance and accuracy.

Findings
The results revealed a significant increase in publication volume since 2021, with contributions dominated by Malaysia and Indonesia. Thematic mapping identified three main clusters: (1) Islamic economics, zakat, and poverty; (2) the integration of zakat with SDGs and corporate sustainability; and (3) digitalization and the response to COVID-19. The study also identified limited international collaboration and a shift in research focus from conceptual approaches towards practical applications, particularly in digital accounting and corporate sustainability.

Research limitations/implications
The primary limitation of this study lies in the use of the Scopus database as a single data source. Implications for future research include the need to expand data coverage to other databases, employ qualitative approaches to explore collaboration dynamics, and develop metrics to quantitatively measure the impact of zakat on SDG indicators.

Practical implications
The findings recommend that zakat managers adopt digital technologies and strengthen governance to enhance program accountability and impact. For regulators, the results highlight the need for policy frameworks that support the integration of zakat into national development strategies and inter-institutional collaboration.

Social implications
This study underscores the potential contribution of strategically managed zakat in supporting the achievement of the SDGs, particularly poverty alleviation and economic empowerment, which could ultimately enhance community welfare and social justice.

Originality/value
To the best of the authors' knowledge, this is the first bibliometric study to comprehensively map and analyze the evolution of the integration of zakat, sustainability, and the SDGs, thereby providing a foundational framework and a directed research agenda for the future development of this field.

When Zakat is Not Enough: Designing an Islamic Blended Microfinance Model for Asnaf Entrepreneurship

2026-03-27T09:08:41+00:00

Purpose
This study aims to develop an integrated financing model to strengthen the economic empowerment of asnaf in Indonesia and to address structural weaknesses in current zakat-based empowerment practices.

Design/Methodology/Approach
The study uses a qualitative conceptual and comparative approach. It analyzes existing zakat empowerment practices and synthesizes three theoretical frameworks. These frameworks are the microfinance schism between institutionalist and welfarist perspectives, institutional logics, and the Pentahelix collaboration model.

Findings
The study identifies a key paradox. National data show a link between entrepreneurship growth and poverty reduction, yet the share of zakat allocated to productive empowerment declined to 5.1 percent in 2025 Semester 1. Zakat institutions continue to prioritize short-term charitable programs. The main challenges include weak integration between zakat and waqf, limited long-term mentoring, and tension between market efficiency and socio-religious obligations to serve high-risk asnaf. To respond, the study proposes the Islamic Blended Microfinance Model. This model positions zakat and waqf as first-loss capital to absorb risk and enable Islamic microfinance institutions to mobilize commercial financing for asnaf who are currently unbankable.

Research limitations/implications
The study is conceptual and does not test the model empirically. Future research can apply the model in pilot programs and evaluate its impact on income growth, business sustainability, and graduation from mustahik to muzakki.

Practical implications
The model offers a clear policy blueprint for BAZNAS, BWI, and Islamic microfinance institutions to shift from charity-based disbursement toward structured capacity-building and risk-sharing financing schemes.

Social implications
The proposed model strengthens the role of Islamic social finance in sustainable poverty reduction. It supports inclusive entrepreneurship and expands access to financing for vulnerable groups who are excluded from formal financial systems.

Originality/value
This study introduces an original integrative model that connects zakat, waqf, and Islamic microfinance within a blended finance and Pentahelix governance framework. It contributes a new conceptual foundation for aligning Islamic social finance with long-term development and empowerment goals.

Should One Perform Hajj Pilgrimages without Paying Zakat? Proposing an Integrating System between Zakat and Hajj

2026-03-31T07:32:46+00:00

Purpose
This study aims to examine the legality and mechanism of requiring Hajj pilgrims to pay zakat before performing the Hajj pilgrimage. It seeks to clarify the normative obligation of zakat for financially capable Muslims and to assess the need for a monitoring system prior to Hajj departure.

Design/Methodology/Approach
The study applies a qualitative research method. It collects primary and secondary data from legal documents, scholarly literature, and other relevant sources. The data are analyzed systematically to evaluate the legal basis and institutional mechanism for linking zakat payment with Hajj administration.

Findings
The findings show that many Hajj pilgrims have not fulfilled their zakat obligations before undertaking Hajj. This condition reflects limited awareness and weak institutional monitoring. The study proposes integrating e-zakat digital data with e-SPT and e-Hajj systems to ensure compliance. Through this integration, prospective Hajj and ‘umrah pilgrims can be verified systematically to confirm that they have fulfilled their zakat obligations.

Research limitations/implications
The study is limited to normative and conceptual analysis without empirical field testing of the proposed integration system. Future research can conduct pilot implementation studies and evaluate the legal, administrative, and technical feasibility of integrating zakat and Hajj databases.

Practical implications
The proposed system offers a policy framework for religious authorities and zakat institutions to strengthen zakat compliance among prospective Hajj pilgrims. It can improve zakat collection and enhance coordination between zakat management bodies and Hajj administration agencies.

Social implications
The integration mechanism can increase awareness and discipline in fulfilling zakat obligations. It reinforces the principle that financial capability for Hajj includes compliance with zakat, thereby strengthening social justice and redistribution within the Muslim community.

Originality/value
This study highlights the sequential obligation of zakat before Hajj within the Pillars of Islam and proposes a digital integration model between zakat and Hajj systems. It contributes a new institutional approach to aligning religious obligations with digital governance mechanisms.