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Prayer holds a special place in Islam, being the second pillar of the five pillars of Islam, as stated by the Prophet Muhammad (peace be upon him): "Islam is built on five: the testimony that there is no god but Allah and that Muhammad is His messenger, establishing prayer, giving zakat, fasting during Ramadan, and pilgrimage to the House for those who are able." Prayer is the foundation that transitions a person from disbelief to Islam, as affirmed by the Prophet’s saying: "The covenant between us and them is the abandonment of prayer". Prayer is described as the pillar of religion; whoever preserves it preserves their faith, and whoever neglects it loses much. It is the foundation that leads to success, as indicated by Allah in His wise book: "Indeed, the believers have succeeded—those who are during their prayer humbly submissive." Prayer leads to prosperity, and a Muslim is required to prioritize prayer above all else, even delaying it is something to avoid. Due to its immense importance, prayer is the first act for which a person will be held accountable on the Day of Judgment, as the Prophet (peace be upon him) said: "The first thing a servant will be questioned about is their prayer. If it is sound, they will succeed; if it is corrupt, they will fail and lose".Through an inductive approach, the researcher sought to return to the verses of the Quran that discuss prayer, reading them deeply and exploring their meanings to extract the educational implications contained within, especially those closely related to various acts of worship. This approach relies on clear and unambiguous evidence, making the inductive method the optimal solution for this type of study and research.The study indicates that the Quran emphasizes the mention of prayer in numerous places, with the word "prayer" appearing in the Book of Allah approximately one hundred times. This reflects its importance in the life of a Muslim, serving as a fundamental basis for education. With its presence, the new generation can be rectified, while neglecting it leads to the corruption of that generation. [ABSTRACT FROM AUTHOR]

This research entitled "Sheikh Abdul Rahman Al-Saadi's additions to some Hanbali jurists in the books of Zakat and Fasting", presented by researcher Badr Rashid Al-Rashidi, which aims to mention an introductory note about Sheikh Abdul Rahman AlSaadi and the terms of the research title, as well as clarifying Sheikh Ibn Saadi's additions to some Hanbali jurists in the book of Zakat, clarifying Sheikh Ibn Saadi's additions to some Hanbali jurists in the book of Fasting - and starting it accompanied by the descriptive analytical method, and its results were summarized in many of the issues of the Mufti that are not on the doctrine. Ibn Saadi's disagreement with many issues of the Hanbali doctrine. And his agreement with Ibn Taymiyyah and his reliance on evidence regardless of the large number of those who said the saying and his ability to view other doctrines and their evidence. I think that it is recommended for graduate programs in the best cases of Ibn Saadi's additions except for the chapters of jurisprudence, which are educational organizations to include in their curricula these jurists and the scientific case and the criticism they enjoyed. [ABSTRACT FROM AUTHOR]

Zakat Fund House is considered an independent authority at the present time. It has expanded significantly in all Arab and Islamic countries due to the abundance and diversity of funds. This study is conducted to clarify the concept of the Zakat Fund House in Islam, and to explain the limits of its guardianship in collecting funds. It also mentions some shining examples concerning the process of collecting and distributing Zakat funds in Islamic history despite their insufficiency. Here comes the question: What is the ideal guardianship for Zakat Fund House in Islam in terms of collection and distribution? The study concludes that Zakat has different ways and methods used in collecting it, including the convenient time and situation when collecting Zakat, the permissibility of taking its value, taking from the good part of the fund, the permissibility of paying Zakat in advance, the collection of Zakat from both apparent and hidden funds, and punishing those who prevent Zakat. As for distributing Zakat, it is necessary to take into account the fairness between the categories and individuals in the distribution, with giving the privilege for the people of the country from which Zakat is collected, and ensuring eligibility for Zakat. The study uses the analytical approach, and different ideas are compared without bias or preconceptions. The research concludes with the most important results and recommendations. [ABSTRACT FROM AUTHOR]

The concept of money has evolved over time in line with changing needs and advancements in technology. With the introduction of electronic money, cryptocurrencies have garnered widespread interest, influencing individuals, savers, and even governments. Consequently, cryptocurrencies require examination not only from the perspectives of information technology and economics but also in terms of religion and law. As these currencies become increasingly common in daily life, Islamic jurists have formed both positive and negative opinions regarding their usage. Legal transactions inherently carrying significant uncertainty, with a high risk of deception and fraud, and lacking any form of guarantee, leading to unjust and unearned enrichment of certain groups, are not in line with the general principles of Islamic law. Accordingly, some have expressed negative opinions about these currencies. However, others have provided positive feedback due to certain advantages they offer. These include secure blockchain systems and the ability to facilitate cheaper, faster, and instantaneous money transfers compared to traditional banking. When considering their positive aspects, cryptocurrencies are seen as a store of value and are deemed permissible for circulation, similar to foreign currencies or gold. Some economists and Islamic jurists argue that for cryptocurrencies to be accepted as money, they must be issued by a reputable authority such as the state, asserting that only in this way can they gain legitimacy. Based on this argument, they claim that the use of cryptocurrencies is not legitimate or lawful. However, in recent times, it has been observed that governments have introduced regulations to counter such claims. The argument that cryptocurrencies do not hold equivalent value compared to traditional fiat currencies is not valid proof of their illegitimacy. In fact, fiat currencies themselves lack intrinsic equivalents, yet they are widely used and hold value as an investment tool. More importantly, cryptocurrencies do not involve interest, which is a crucial factor in determining their legitimacy within Islamic economics. In general, the use of cryptocurrencies is considered legitimate based on these factors, and zakat should also be paid on them. Zakat is a religious obligation and one of the five pillars of Islam, aimed at redistributing wealth from wealthy Muslims with a certain amount of assets to those in need, thereby promoting social justice. With the recent advancements in the financial sector, new circumstances have emerged that require zakat to be applied in different ways. One such situation is the application of zakat to cryptocurrencies. Whether the use of cryptocurrencies as a type of zakat is permissible depends on whether they are widely accepted as a medium of exchange and a measure of value, as well as whether they provide users with confidence regarding their source. Naturally, it is also essential to consider whether cryptocurrencies involve uncertainty, are used for deceptive purposes, or contribute to unjust enrichment. These factors determine whether cryptocurrencies can be considered a suitable medium of exchange for zakat purposes. Taking all these into account, this study aims to examine the place of cryptocurrencies, which are becoming increasingly significant in today's economic life, within Islamic economics and zakat. The critical aspect of this study is whether zakat should be paid on these currencies, which are becoming widespread in Muslim societies and are increasingly being used by individuals as both a medium of exchange and a store of value. In terms of Islamic economics, the key consideration in the buying, selling, and use of cryptocurrencies as a medium of exchange is that they must not involve any uncertainty, deception, unjust enrichment, or interest. Based on this assumption, the study will examine the relationship between cryptocurrencies and zakat, one of the fundamental religious obligations in Islamic law, using qualitative data analysis and inductive reasoning methods. [ABSTRACT FROM AUTHOR]

İslam ekonomisinin temel taşlarından biri olan zekât ile yine İslam’ın en temel yasaklarından biri olan faiz, piyasalarda iktisadi açıdan olumlu ve olumsuz olmak üzere birbirine zıt etkiler oluşturmaktadır. Bu duruma Kur’ân âyetlerinde karşılaştırmalı olarak işaret edilmiş; kazanç elde etmek için faize yatırılan malların Allah katında artmayacağı, ama Allah rızası için zekât verenlerin mallarının kat kat artacağı ifade edilmiştir. Buna rağmen İslam dünyasının genelinde zekât devlet eliyle uygulanmadığı gibi faiz hassasiyeti de giderek azalmaktadır. Dolayısıyla İslami esaslara uygun ekonomik gelişme sağlanamamaktadır. Bunun için nakit serveti de içine alan zekât mallarına, üretimin bölüşümü değil gelirin yeniden dağılımı aşamasında müdahale etmektedir. Biriktirmeye ve haksız kazanca neden olan faiz ise yasaktır. Faiz, üretimdeki finansman maliyetinin artmasına ve enflasyonun körüklenmesine de sebep olur. Bu yüzden borçtan gelir elde etme eylemi olan faiz, hangi gerekçeyle olursa olsun kabul edilmemiştir. Literatürde zekât ve faizin ekonomiye etkisine dair bazı çalışmalar bulunsa da bunların bu makalede ele alınan açılardan karşılaştırmalı olarak çalışılmaması, bu yazının kaleme alınmasına neden olmuştur. Bu araştırmada kaynak tarama yöntemi kullanılarak ilgili âyetler için sözlük, tefsir, hadis ve fıkıh kaynakları incelenmiş; iktisadi değerlendirmeler için ekonomi ve İslam ekonomisine dair yazılan dokümanlardan yararlanılmıştır. Sonuçta İslam’da üretim ve gelirin arttırılması -tasarruftan ziyade harcamaların artmasını zorunlu kılan- zekât /sadaka ve infak yoluyla sağlanmaya çalışılır. Bu şekilde bireysel ve toplumsal refaha ulaşılır. Zekât emri ve faiz yasağıyla servetin âtıl kalmasına ve paranın tek başına servet elde etme aracı olmasına engel olunarak dolaşım problemine ve gelir dağılımındaki adaletsizliğe çözüm sunulur. Böylece tasarruflar yatırıma yönelir. Borç temini ve borçların ödenmesinde de zekât kurumu ve faiz yasağının önemli bir etkisi söz konusudur. Ortaklık sisteminin güçlenmesi ise bunların sonucunda ulaşılacak neticelerden biridir.

Few studies research about zakat and tax system in Türkiye. This research discusses the institutionalization of zakat in Türkiye and the tax advantages that could be provided for zakat payments. A qualitative method and semi-structured interviews are preferred in the research. Accordingly, interviews are conducted with 21 income taxpayers who pay zakat. Participants were asked about their definition of zakat, methods they use when giving zakat, their perspectives on the definition and institutionalization of zakat in the tax system and their thoughts on tax advantages that could be provided for zakat. The results show that 14 participants consider the institutionalization of zakat necessary. All participants emphasized that the institutional structure should ensure trust and transparency principles. 13 out of 21 participants stated that institutionalization should be done by the state, while 10 stated that a different system established by the state should be implemented. 5 participants expressed views against the institutionalization of zakat by the state. 12 participants expressed their desire for zakat to be defined in the Turkish tax system but expressed hesitation regarding the provision of tax advantages; 8 participants emphasized the necessity of providing tax advantages. As a result, it is thought that the institutionalization of zakat in Türkiye may reduce the impact of social transfer expenditures on the budget.

The majority of Muslims in Bangladesh distribute zakat individually. Zakat management is conducted in both the public and private sectors. However, there is a significant lack of inclination towards making zakat payments via organizations. This research aims to investigate the role of zakat in generating money via institutional management. This study used a mixed-method approach, including qualitative and quantitative data. A systematic questionnaire survey was conducted on 200 people who received zakat, representing both the institutional and non-institutional sectors. The findings of this research suggest that those who received zakat via institutions had a greater capacity to generate money than those who got zakat through informal means. Several zakat management institutions are helping zakat recipients increase their income by supplying them with income-generating items and a significant quantity of zakat funds. It may be inferred that the proper implementation of institutional zakat management has the potential to enhance the income growth rate of zakat recipients in Bangladesh.

This study aims to analyze the effect of performance expectancy, effort expectancy, social influence, facilitating condition, and price value on the intention of Generation Z to pay zakat through digital payments. This study uses a descriptive quantitative method. The population of this study is Generation Z Ponorogo, who have paid zakat through digital payments, where the number is still being determined. Accidentally, sampling was used and measured using the Hair approach so that 98 respondents were obtained. The data source for this study uses primary data obtained from respondents filling out questionnaires, which are then analyzed using multiple linear regression assisted by SPSS 25 software. The study results indicate that facilitating conditions and price value positively affect the intention of Generation Z to pay zakat through digital payments. However, performance expectancy, effort expectancy, and social influence do not affect Generation Z's intention to pay for zakat through digital payments. The results of this study can complement existing theories, especially the effect of facilitating conditions and price value on intention. The results of this study can be used as a reference for zakat management institutions to increase the intention of the community, especially Generation Z, to pay for zakat through digital payments.

Purpose: This research aims to examine the impact of intellectual capital on zakat performance in Indonesia. Design/methodology/approach: The sample examined in this study consists of 39 zakat management organizations, encompassing 241 observations from 2010 to 2022. Zakat performance is measured using zakat excess efficiency score to align with the characteristics of zakat management organizations. The independent variables in this study are proxied by the components of intellectual capital. Data is analyzed using a panel data estimation technique. Findings: The empirical findings indicate that human capital efficiency and capital employed efficiency positively and significantly impact zakat performance. In contrast, structural capital efficiency does not impact zakat performance. Meanwhile, value added intellectual coefficient positively and significantly impacts zakat performance. Practical implications: The findings in this study highlight the significance of managing intellectual capital in zakat management organizations. Furthermore, this research provides input to mandate the amil to undergo certification, develop information technology in zakat management, and enhance synergy among zakat management organizations in zakat distribution. Additionally, zakat regulators must oversee and standardize zakat management according to what is stipulated in the zakat core principles. Originality/value: This is one of the first studies using secondary data to examine intellectual capital and zakat performance in Indonesia. [ABSTRACT FROM AUTHOR]

Similar to many other countries, the recent COVID-19 pandemic raised the incidence of poverty in Malaysia. Many were affected, especially those in the private and tourism sectors. To help those affected by the pandemic, state and federal governments introduced many mitigation measures. In Kedah, the Zakat Kedah Board launched a special aid programme called "Zakat Khas COVID-19" or Special Zakat Fund for COVID-19. In light of the various movement restrictions in place, only online applications were allowed. Despite the large number of people affected financially, the Langkawi District Zakat Office only received a few applications. As such, this study investigated the effectiveness of online zakat distribution to poor hotel employees in Langkawi. Semi-structured interviews were conducted to obtain data from 11 hotel workers in Langkawi. The findings reveal that four of the hotel workers have never applied for zakat aid online due to lack of awareness, two of the hotel workers' applications failed to go through, while others managed to get the special aid. The study also offers some suggestions to improve the effectiveness of online zakat distribution. [ABSTRACT FROM AUTHOR]

Purpose: Islamic financial institutions (IFIs) can gather provisioned funds from various sources, but they are prohibited from incorporating these funds into their profits or using them for personal gain as they are considered illegitimate income. Instead, IFIs are required to allocate these funds to charitable purposes. This study aims to examine the potential establishment of a Waqf (an Islamic alternative for endowment) using the provisioned funds of IFIs in the United Arab Emirates (UAE) by analyzing its Shariah perspective, utility and viability. Design/methodology/approach: This research uses an information-gathering approach, gathering data from books, articles, journals and websites to illuminate the Shariah perspective of endowing provisioned funds. Additionally, it draws upon interviews with experts in Waqf and Islamic banking and finance to grasp the potential and viability of establishing a Waqf from provisioned funds in the UAE. Findings: Establishing a Waqf using provisioned funds is permissible. Although Waqf is always advantageous, in the current situation, endowing Islamic financial institutions' provisioned funds will not adequately address societal needs in the UAE. This is because the majority of annual returns on UAE Waqf investments are low compared to the amount invested, and there is an urgency to disburse these funds to those in need. If these needs are identified and met using Zakat and other charitable funds, a Waqf can be created from provisioned funds and prove beneficial. However, the authors have suggested some proposals to establish a relevant Waqf from provisioned funds that satisfy the required conditions and address the societal needs of the UAE. They concluded that creating a Waqf school would be the best suggestion. Research limitations/implications: The scope of this study is limited to examining the use of IFIs' provisioned funds to establish a Waqf in the UAE. Furthermore, the findings and conclusions of this study may be applicable only to the UAE and may not be universally applicable to other countries. Practical implications: Proposed initiatives to create a "Cash Waqf" fund and a "Waqf School" using provisioned funds are anticipated to bring about immediate positive changes for the underprivileged and the wider UAE community. Furthermore, the sustainable establishment of any Waqf could greatly benefit society by addressing all societal needs through Zakat and charitable contributions. Originality/value: To the best of the authors' knowledge, this is the first study to explore the potential and practicality of creating a Waqf using provisioned funds from IFIs in the UAE. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to propose a model of Zakah treatment for financial instruments. The model depends on the link between the financial assets and liabilities that emerge from a financial instrument contract. Design/methodology/approach: The determination of Zakah on contemporary financial instruments is controversial, with various conflicting Fatwas being presented. This paper introduces a theoretical model that integrates Fiqh rules, accounting, finance and economic principles to propose a method for calculating Zakah on financial instruments. This theoretical model can be the foundation for future empirical and statistical testing. Findings: The proposed model advocates omitting the financial assets/liabilities when determining the Zakah base for companies, as the Zakah burden relies on the owner of the real asset. The paper elaborates on the implementation of the model on debts, investments and cash accounts. Research limitations/implications: The paper does not investigate whether or not the accounting approach in dealing with financial contracts is deemed acceptable by Fiqh scholars, nor does it discuss whether or not this may affect the Zakah fatwas regarding these types of accounts. Practical implications: The paper establishes a conceptual framework for the Zakah on financial assets. This will pave the way for future empirical research and testing to validate the framework in different contexts. In addition, if regulators adopt this model and apply it to all companies, it would promote fairness and justice at the national level. Social implications: The proposed model advocates omitting the financial assets/liabilities when determining the Zakah base for companies, as the Zakah burden relies on the owner of the real asset. The paper elaborates on the implementation of the model on debts, investments and cash accounts. Originality/value: To the best of the authors' knowledge, this is the first attempt to utilize the accounting approach in order to determine the amount of Zakah. [ABSTRACT FROM AUTHOR]

This paper examines how zakat management's accountability and transparency affect the muzzaki's willingness to pay their zakat to a zakat management institution. The study was motivated by the crucial role of zakat in Muslim countries as a potential resource for improving their socio-economy. However, accountability and transparency of zakat institutions have failed of expectations. Muzzaki tend to give their zakat through mosques or non-profit organisations where less accountability and transparency. Prosocial behaviour theory which emphasises voluntary action to help others is selected. Meanwhile, mixed methods focusing on qualitative to facilitate quantitative methods are selected through Interview and distributing questionnaires to Muslims in the Bandung-Indonesia. 300 questionnaires were analysed using the PLS-SEM tools. This study reveals being transparent from the zakat management institution is control but when it comes to muzzaki behaviour, intention and choice to pay zakat as a voluntary expression of solidarity, it is made through official channels. [ABSTRACT FROM AUTHOR]

The study of Muslim philanthropy is often described as an emerging, multidisciplinary space of inquiry that takes contemporary Muslim practices of generosity such as giving and volunteering alongside behavioral motivations as objects of analysis. This emerging field follows over a century of knowledge production about Islamic charitable practices and institutions stemming from early orientalist studies of legal texts on endowments to more contemporary sociological and anthropological analyses of ritual exchange and giving across various Muslim‐majority and minority societies and communities. As the study of Muslim philanthropy grows, these two literatures are often brought together in generative, if uneven ways. In this paper, we review key themes and questions in the study of Islamic charity and ask what impact it has had on the study of Muslim philanthropy. This article surveys recent literature on charitable endowments/trusts (waqf), obligatory alms giving (zakat), and "extemporaneous charity" (sadaqa). We end with an analysis of dominant definitions of philanthropy currently used in philanthropic studies to argue that non‐denominational categories like "religious charity" exclude many religious practices that Muslims consider central to their charitable actions and their motivations, a point crucially missing in much philanthropy literature. [ABSTRACT FROM AUTHOR]

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Almost all educational systems determine their upbringing goals as a rule. In fact, it is necessary to do so in order to up bring the students in any dimensions. This helps students to reach their goals. Also the Holy Qur'an in terms of being a revelatory educational text determines its goals. According to this article, the personal goals of economic upbringing of a person from the viewpoint of Holy Qur'an are of two types: The goals related to one's awareness and insight. The main purpose is to aware someone about his own abilities, perfection, jurisprudential laws of business, and to consider all earnings gifted by Allah Almighty. And the goals related to one's practical life. The main purpose is to teach someone how to fulfill and protect his own as well as his dependents material needs and dignity and how to follow religious code of economic conduct. This article also explains that one of an important goals of human economic upbringing by Holy Qura'n is to train him to how to give the priority to the hereafter in all his dealings, pay his religious dues (Zakah, Khums and Hajj etc.). Likewise how to be thrifty, kind to others and live a moderate life; avoiding extravagance, miserliness, lack of measure, arrogance and pride etc. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Islamic Banking & Finance is the property of International Association of Islamic Banks and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The COVID-19 pandemic has led to an unprecedented economic crisis, causing millions of people to face job losses, business closures, and financial hardship. To prevent impacts on vulnerable populations, it is essential to have a strong social safety net in the face of these difficulties. The purpose of this study is to examine the potential of zakat, the obligation of Islam to redistribute wealth, as an innovative social safety net, based on the policies of Umar bin Khattab, the second Islamic Caliph. By exploring Umar's visionary approach to zakat distribution and its relevance in contemporary times, this study examines how zakat can be used as an effective mechanism to alleviate the economic consequences of the COVID-19 pandemic for those most affected. This research uses a qualitative research approach By integrating insights from contemporary case studies and stakeholder consultations, this research proposes a comprehensive framework for implementing a robust zakat distribution system that is aligned with the United Nations Sustainable Development Goals (SDGs). This emphasizes the importance of transparent governance, accountability mechanisms, and the involvement of Islamic financial institutions, non-governmental organizations (NGOs), and community-based organizations in the zakat management process. Ultimately, this study offers an interesting case for reviving the spirit of Umar bin Khattab's zakat policy, showing how this ancient Islamic practice can serve as a powerful tool to promote financial inclusion, foster economic resilience, and support sustainable development in the face of modern crises such as the Covid-19 pandemic. [ABSTRACT FROM AUTHOR]

The research explores factors influencing Zakat payers' trust in Good Corporate Governance (GCG) principles, specifically the Nahdliyah religious value (NRV) derived from some theories and concepts aiming to address research gaps in Zakat. This research used quantitative methods involving 750 respondents Nahdlatul Ulama (NU) administrators as Zakat payers throughout Indonesia consisting of 552 districts. NU, the largest community in Indonesia, faces low Zakat capability. This research proposes a new concept, combining Social Identity Theory, Resource Advantage Theory, and the origin of NU values, 'Mabaadi Khaira Ummah', to revive the principles towards the best generation and build NRV as novelty. This research identifies four variables that influence the trust of Zakat payers: NRV, GCG elements (accountability - AC, transparency-TR, and credibility - CR). The findings show that AC and TR do not have a real impact to ZPT as they are only significant at the 10% level, but not significant at the 5% level. CR does not affect ZPT. However, the three variables (AC, TR, and CR) affect ZPT if mediated by NRV, which has significant effect on ZPT. Additionally, the results indicate that NRV acts as full mediation, meaning AC, TR, and CR affect ZPT only through NRV. The new concept of NRV is powerful, fills the theoretical gap and offers a new perspective on religious values in the theory of resource superiority and social identity theory as applied in certain religious fields such as Zakat, as an obligation in Islam. NRV addresses relationships between variables and contributes to the development of trust in Zakat. In addition, NRV can be used to trigger the NU community to increase the volume of Zakat. [ABSTRACT FROM AUTHOR]

The research aims to identify the impact of Zakat on the gross domestic product of the State of Sudan by dividing the actual spending of Zakat into two main types: vertical (indirect) spending on production and service projects, and horizontal (direct) spending or spending conduct on private Masarf during the period (2000 - 2016). To achieve this goal, the analytical descriptive approach with the use of quantitative tools were relied upon, using specific statistical programs that serve this purpose, such as Eviews10. Through a Toda-Yamamoto causality test, it is clear that the only independent variable (EZP) that causes the dependent variable (GDP), and that the causation was in one direction only, given the probability value, which was less than 5% and noting that the RGDP does not It affects (causes) the two types of Zakat under study. Thus, it can be said that the vertical spending of Zakat had a positive impact on the gross domestic product compared to the horizontal spending of it. [ABSTRACT FROM AUTHOR]

Zakat, a multidimensional and sustainable institution, wields significant potential for several aspects of a nation's economy. This study examined, from an empirical point of view, the potential impact of Zakat on economic development with a focus on the OIC member countries. The study employs the pooled OLS regression and fixed effect (as robustness checks) technique for static panels on 50 OIC countries from 1970 to 2020. The finding suggests that Zakat has a positive indirect impact on welfare, human capital development, and shared prosperity on the other hand. These findings enhance the socioeconomic development hypothesis and Zakat nexus in Muslim countries through a virtuous cycle of support to the poorest social categories through stimulating aggregate demand and production. Although the findings of this study hold significant implications for economic growth and development in OIC member states, in particular, the findings also present a new perspective to policymakers and academia who seek to broaden the scope of economic growth and development in other developed and developing countries across the world. [ABSTRACT FROM AUTHOR]

Purpose: The authors investigate the influence of CEOs' Islamic religiosity on the level of tax aggressiveness within private family firms. In addition, this study aims to explore the moderating role of the CEO's ownership stake in the firm and the payment of Zakat. Design/methodology/approach: The authors gathered data through surveys completed by 199 CEOs of Jordanian Islamic family firms. These survey results, along with financial statements, were used for multiple ordinary least squares regression analyses. Findings: The results of this study reveal a negative relation between the extent of Islamic religiosity of the CEO and the level of tax aggressive behavior. Furthermore, the results suggest that an increase in the CEO's ownership stake strengthens the negative association between the CEO's religiosity and the extent of tax aggressive behavior. Finally, the CEO's involvement in Zakat payments is shown to mitigate the negative association between the CEO's religiosity and the extent of tax aggressive behavior. Originality/value: In contrast to prior research that examines the relationship between religiosity and tax aggressiveness within the context of other religions, particularly Christianity, in listed firms, and primarily considers the religiosity of the overall firm environment, the study centers on the CEO's religiosity in private Islamic family firms. The Islamic context further enables us to investigate whether the fulfillment of Zakat diminishes the moral obligation experienced by religious CEOs to fulfill their tax responsibilities. [ABSTRACT FROM AUTHOR]

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Copyright of Arts Magazine is the property of Thamar University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Mosques hold significant potential in community development, particularly through the management of zakat, infaq, and sadaqah to empower Micro, Small, and Medium Enterprises (henceforth MSMEs). This study explores the role of Jogokariyan Mosque, a unique and famous mosque located in Yogyakarta Indonesia, as a zakat administrator in supporting MSMEs empowerment. Utilizing primary data from in-depth interviews and content analysis, this case study highlights the mosque's initiatives, including kindness loans, business training, and market creation. The key informant, Mr. Jardi, an administrator of Jogokariyan Mosque, was selected through purposive sampling. The research adopts a triangulation method, involving pre-field analysis, data interpretation and classification, data reduction, and conclusion verification. The findings reveal that Jogokariyan Mosque, through its institution Lembaga Amil Zakat (LAZ), effectively collects, manages, and distributes zakat funds, providing essential support to MSMEs and enhancing community welfare. This research underscores the crucial role of mosques in economic development and community empowerment. Last but not least, this research offers valuable insights for policymakers, religious leaders, and community organizers on the potential of mosques to serve as central hubs for economic empowerment through zakat management. [ABSTRACT FROM AUTHOR]

This study examined the influence of religiosity and knowledge of zakat on zakat awareness. It also investigates the influence of religiosity, knowledge of zakat, and zakat awareness on zakat compliance. This study involved 338 NPWZ owners who were registered as muzakki at the LPZ and lived in Serang, Banten province Indonesia. Proportional random sampling was used for respondent selection. This study used a variant-based structural equation test using PLS-SEM. The results indicate that religiosity positively influences zakat awareness and that knowledge of zakat also has a positive influence on zakat awareness. Furthermore, religiosity positively influenced zakat compliance, and knowledge of zakat enhanced zakat compliance. Higher levels of zakat awareness were correlated with increased zakat compliance. It's important to understand how much eligible Muslims actually follow through with giving zakat. This knowledge is key for gathering funds to help fight poverty and support community growth. [ABSTRACT FROM AUTHOR]

Fi sabilillah, as one of the eight zakat recipient categories (asnaf) established in the Quran, holds significant importance in zakat distribution. Zakat management agencies prioritize this category, ensuring trust in their distribution efforts through various programs and initiatives. A pivotal aspect of these efforts lies in how fi sabilillah is defined by stakeholders responsible for zakat policies, such as religious authorities and fatwa councils. These definitions vary widely, reflecting differing scholarly interpretations at both domestic and international levels. This study examines the concept of Fi Sabilillah to identify its true meaning and assess its impact on zakat distribution initiatives. Utilizing a content analysis approach, the study explores definitions from zakat authorities, fatwa bodies, classical and contemporary scholars. The Perlis State Fatwa Committee, drawing on these insights, has issued a specific fatwa defining fi sabilillah. This definition encompasses efforts in the path of Allah, including jihad for Nusratul Islam wa I'la' Kalimatullah (the support of Islam and the elevation of Allah’s word), battlefield engagement, and activities aimed at spreading da'wah or upholding Islamic principles for both Muslim and non-Muslim audiences.The fatwa provides a foundational guideline for the state of Perlis, shaping zakat distribution programs and initiatives under the fi sabilillah category and ensuring alignment with Islamic principles. The outcomes of this study have the potential to contribute to the reassessment of fatwas at both the state level in Malaysia and the international level. [ABSTRACT FROM AUTHOR]

The management of Zakat, Infaq, and Sadaqah (ZIS) funds plays a critical role in supporting the growth of Micro, Small, and Medium Enterprises (MSMEs) in West Kalimantan, as these funds provide essential capital to businesses with limited access to formal financing. This study explores how Lazismu Kalimantan Barat manages ZIS funds and examines their impact on the development of local MSMEs. Using a qualitative methodology, data were collected through in-depth interviews with ZIS fund recipients. The research focuses on the processes of fund distribution, utilization, and the challenges faced by MSMEs in managing the capital received. The findings reveal that Lazismu has implemented an efficient and transparent process for distributing ZIS funds, facilitating access for recipients. The funds are primarily used to enhance production capacity, improve product quality, and support business operations. Additionally, MSMEs benefit from financial management and marketing training provided by Lazismu. However, challenges in fund allocation remain, indicating the need for more intensive mentorship in financial planning. The study concludes that Lazismu's effective management of ZIS funds has significantly contributed to MSME growth, particularly in production capacity, innovation, and market expansion. Future programs should prioritize in-depth financial training to maximize the impact of ZIS funds and further support MSME sustainability

The zakat obligation mandates Muslims with surplus wealth to donate to specific beneficiaries. In Sri Lankan zakat jurisprudence, Muʾlft qulub is narrowly interpreted to include only recent converts to Islam, while Fi sabilillah is limited to warriors fighting for Islam. This interpretation follows the Shafiʿi school of thought, which advises against distributing zakat to non-Muslims or to righteous individuals broadly. This restrictive approach undermines the broader objectives of zakat, such as promoting social justice, reducing poverty, enhancing welfare, ensuring economic stability, and fostering inter- and intra-community relationships. The paper employs a qualitative content analysis methodology alongside a Muslim minority fiqh approach to connect Islamic principles with the socio-economic context of the Sri Lankan Muslim minority. It argues that the classical jurisprudential interpretation is inadequate for addressing the unique challenges of the modern Sri Lankan socio-economic environment. By applying a fiqh of the Muslim minority approach, the paper suggests a moderate expansion of the Muʾlft qulub and Fi sabilillah categories. This expansion would help achieve the broader socio-economic goals of zakat and empower the Muslim community in Sri Lanka.

This study aims to analyze the role of the National Board of Zakat (Badan Amil Zakat Nasional = Baznas) in empowering women in Indonesia, using a contextualization approach to the philosophy of empowerment. Women's empowerment is a crucial strategic issue for sustainable development because women are essential in various social, economic, and cultural aspects. This study uses a qualitative approach with a case study method, which involves data analysis from Baznas annual reports, policy documents, and in-depth interviews with managers of Central Baznas, West Java Baznas, and Bengkulu Baznas. The results show that the women's empowerment program carried out by Baznas focuses on increasing women's economic capacity through entrepreneurship training, business capital assistance, and business assistance. Apart from that, Baznas also pays attention to women's education and health as an integral part of the empowerment program. This research concludes that the women's empowerment philosophy implemented by Baznas reflects the values of social justice, active participation, and desire. The implementation of Baznas programs has had a positive impact on improving the quality of life of women, especially among the poor and elderly. However, there are still challenges that must be overcome, such as limited resources and program accessibility. Therefore, collaboration with various stakeholders and more innovative and inclusive development strategies are needed to increase the effectiveness of women's empowerment programs in the future. Penelitian ini bertujuan untuk menganalisis peran Badan Amil Zakat Nasional (Baznas) dalam pemberdayaan perempuan di Indonesia, dengan pendekatan kontekstualisasi filosofi pemberdayaan. Pemberdayaan perempuan merupakan isu strategis yang krusial bagi pembangunan berkelanjutan karena mereka memiliki peran penting dalam berbagai aspek kehidupan sosial, ekonomi, dan budaya. Studi ini menggunakan pendekatan kualitatif dengan metode studi kasus, yang melibatkan analisis data dari laporan tahunan Baznas, dokumen kebijakan, serta wawancara mendalam dengan pengelola Baznas Pusat, Baznas Jawa Barat, dan Baznas Bengkulu. Hasil penelitian menunjukkan bahwa program pemberdayaan perempuan yang dilakukan oleh Baznas berfokus pada peningkatan kapasitas ekonomi perempuan melalui pelatihan kewirausahaan, bantuan modal usaha, dan pendampingan bisnis. Selain itu, Baznas juga memperhatikan aspek pendidikan dan kesehatan perempuan sebagai bagian integral dari program pemberdayaan. Penelitian ini menyimpulkan bahwa filosofi pemberdayaan perempuan yang diterapkan oleh Baznas mencerminkan nilai-nilai keadilan sosial, partisipasi aktif, dan keberlanjutan. Implementasi program-program Baznas telah memberikan dampak positif terhadap peningkatan kualitas hidup perempuan, terutama di kalangan masyarakat miskin dan lanjut usia. Namun demikian, masih terdapat tantangan yang harus diatasi, seperti keterbatasan sumber daya dan aksesibilitas program. Karena itu, kolaborasi dengan berbagai pemangku kepentingan serta pengembangan strategi yang lebih inovatif dan inklusif diperlukan untuk meningkatkan efektivitas program pemberdayaan perempuan di masa depan.

This study explores the comparison between zakat and tax within the framework of maqasid sharia perspective. Specifically, this study compares zakat and tax in terms of how effectively each system fulfills the objectives (maqasid ) of sharia such as hifz al-mal (protection of wealth), islah (rectification), hifz al-nafs (salvation of the soul), and 'adl (social justice). It aims to evaluate the extent of the impact of zakat and tax implementation on wealth distribution, poverty elimination, and the establishment of a just economic structure. Through a comprehensive analytical approach, this study evaluates the contribution of each instrument towards the realization of these objectives. A qualitative approach and a thematic literature review is adopted to explore evidences related to zakat vs tax from a maqasid sharia perspective. The result shows that zakat proves to be an effective tool in supporting equitable wealth distribution and social safety, while taxes provide consistent funding for public services. However, challenges such as compliance, transparency and fairness remain a critical focus. This research provides important insights into how the implementation of zakat and tax can be optimized to achieve the desired balance within the maqasid sharia framework.

This study aims to analyze the level of effectiveness of zakat management organizations in distributing collected zakat funds and measuring the capacity and efficiency of national zakat management organizations in managing and distributing zakat funds through their programs. The analysis method uses the allocation to collection ratio (ACR) model and the International Standard of Zakat Management (ISZM). The data analyzed is the Annual Financial Report data and the financial performance report of the Badan Amil Zakat Nasional for the 2017-2021 period. The results of data analysis with ACR show that it must maintain its effectiveness and continue improving its financial performance. The results of the calculation of the efficiency level of the ISZM model can still improve efficiency in managing its fund expenditure and conducting its collection activities. The result of ISZM model capacity measurement, must maintain its potential, especially the distribution and collection of funds for Mustahiq empowerment programs. To increase the trust of zakat payers, this research acts as an input for national zakat management organizations to pay attention to their effectiveness and efficiency ratios using the ACR and ISZM methods. Assessment of organizational performance is important for management to evaluate performance in maintaining organizational sustainability and achieving the main objectives of the organization. [ABSTRACT FROM AUTHOR]

This study aims to determine the relationship between the use of digital zakat and the intermediary role of zakat in zakat institutions. The background of the research starts from the zakat institution which is authorized by the government according to Law Number 23 of 2011 concerning the management of zakat in Indonesia which carries out the role of zakat intermediary, namely collecting funds from muzaki and distributes to mustahiq. In fact, there is less than optimal collection of zakat with low realization of collection and less effectiveness of zakat distribution. Allegedly many factors are considered to be the cause of the ineffectiveness of the intermediary role of zakat, namely the collection and distribution of zakat. In this article, it is explained that the implementation of digital zakat is considered as one of the factors that has become an obstacle. The research method used is a case study at zakat institutions at the provincial level in the city of Bandung, namely BAZNAS West Java. Variables of research are digital zakat and the role of intermediation. Data collection were done by performing interviews and documentation. The results of the study show that the implementation of digital zakat at zakat institutions can optimize zakat collection with evidence of increased collection and more effective distribution of zakat, especially related to performance achievements. [ABSTRACT FROM AUTHOR]

Integration of zakat and tax as public financial institutions. Zakat and tax have different purposes and functions, but both have an important role in national financial management. However, there are problems in the management of zakat and tax, such as inconsistency and lack of public understanding of the difference between zakat and tax. To overcome these problems, steps are needed such as raising public awareness about the difference between zakat and tax through education and awareness campaigns. In addition, it is also important to raise the awareness of the government and financial institutions about the difference between zakat and tax through training and education. Analysis of zakat and tax integration can be done through theoretical, empirical, and qualitative approaches. Through this analysis, effective solutions can be found to overcome the problems of zakat and tax integration, such as strengthening education and socialization, harmonizing regulations, and increasing transparency and accountability in the management of zakat and taxes. With the implementation of the right solution, it is expected that the integration of zakat and tax can provide benefits for individuals, society, and the state. Zakat can help improve the welfare of disadvantaged communities, while taxes can be a source of funding for national development. In order to realize effective integration, it is necessary to have cooperation and synergy between the government, zakat institutions, and the community. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to explore the COVID-19 impact on the sustainability of gharimin (genuine debtors) in Islamic financial institutions (IFI) in Malaysia. The analysis was further conducted to expand the interpretation of gharimin in zakat institutions (ZI) to use the role of zakat distribution during the post-pandemic period due to income shock and long-term unemployment. Design/methodology/approach: This study adopted a qualitative research approach with grounded theory analysis to integrate theoretical insights into the interpretation of gharimin and current practices from the perspectives of ZI and IFI. An in-depth interview with 18 informants was conducted, and data were collected from senior management positions in the zakat distribution department, academicians who are experts in the area of zakat, and heads of Shariah departments in IFI. Findings: Expanding the interpretation of gharimin could help ZI and IFI recover the sustainability of gharimin for preparedness during post-pandemic and any emergency crisis in the future. Practical implications: This study implies the potential role of ZI in combating the risk of defaulting debtors in IFI to prepare for pandemic recovery in the future. Social implications: The new interpretation assists gharimin in reducing the burden debt using the zakat fund and protects genuine debtors by preventing IFI from declaring default or bankruptcy. Originality/value: This study narrows the literature gaps about gharimin in IFI in the context of the pandemic. To the best of the authors' knowledge, this is, perhaps, the first paper to present the expansion of interpretation for gharimin into mu'sir in IFI in Malaysia. [ABSTRACT FROM AUTHOR]

Economic growth denotes a sustained increase in a nation's production of goods and services, functioning as a crucial indicator of economic vitality and advancement. This phenomenon reflects improved living standards, such as elevated income levels and enhanced prosperity. This study investigates the moderating role of investment and zakat in the relationship between poverty and economic growth. Utilising annual panel data from 30 provinces from 2018-2022, this study employs Moderated Regression Analysis (MRA) to examine how zakat influences this relationship. This analysis aims to determine whether zakat amplifies or diminishes the impact of poverty on economic growth. The findings reveal that domestic and foreign investment has distinct effects on economic growth with varying impacts across different contexts. Poverty was found to have a significant negative effect on economic growth, underscoring the importance of addressing poverty in fostering sustainable development. Zakat demonstrated a significant negative moderating effect on the relationship between poverty and economic growth. This suggests that, under current management practices, zakat may not be as effective in alleviating poverty or supporting growth as intended. Based on these results, this study recommends improving zakat management in Indonesia, highlighting its potential to play a more substantial role in poverty reduction and economic development. Strengthening the administration and distribution of zakat could enhance its effectiveness in promoting equitable growth and reducing poverty, ultimately contributing to a more inclusive and prosperous economy. [ABSTRACT FROM AUTHOR]

This study aims to determine the effect of regulation, religiosity and zakat literacy on compliance to pay professional zakat of ASN Regional Office of the Ministry of Religion of East Java Province. This research uses a quantitative approach with non-probability sampling technique with purposive sampling method. Research data were taken from primary sources through direct distribution of questionnaires and through google form to respondents. The results of partial test through SPSS found that the regulation, religiosity and zakat literacy has a significant effect on the willingness of Apparatus to pay professional zakat. Further, the results of simultaneous test found that the variables of regulation, religiosity, and zakat literacy have a significant effect on compliance in paying professional zakat. This finding contributes to the development of a more comprehensive theory of zakat compliance, which combines psychological, spiritual, and institutional aspects to support zakat institutions’ performance. [ABSTRACT FROM AUTHOR]

The rapid pace of global development necessitates sustainable strategies to achieve equitable benefits. Governments implement programs to address poverty and improve welfare, with social assistance as a key intervention to provide immediate relief and mitigate economic hardship. Although their long-term effectiveness in significantly reducing poverty is uncertain, they are crucial to the short-term survival of impoverished communities. Zakat, an Islamic philanthropic mechanism, rooted in social justice and economic redistribution, mandates wealth redistribution among eligible Muslims to support marginalized groups. Effective management of zakat resources can empower beneficiaries and improve their socioeconomic conditions. Both zakat and social assistance aim to enhance the welfare of impoverished populations and synergistically contribute to poverty reduction. The empirical findings suggest that integrating social assistance, zakat, and technological innovations offers a sustainable poverty alleviation framework. Emerging technologies enhance efficiency, transparency, and accountability in resource allocation, improving program reach and effectiveness. Leveraging digital platforms and data-driven innovations aligns social assistance and zakat with development goals, creating a more substantial impact. The convergence of social assistance and zakat, supported by technological advancements, presents a comprehensive poverty alleviation strategy that promotes sustainable development, and long-term social and economic equity. [ABSTRACT FROM AUTHOR]

Over the last two decades, Aceh Province has been one of the provinces with a high poverty level that will reduce people's welfare. This study investigates the impact of fiscal level, human capital, and Zakat on poverty in Aceh Province, considering the mediating role of Gross Regional Domestic Product (GRDP). Using panel data regression analysis and path analysis, this study examined data from 23 districts/cities in Aceh from 2010 to 2022. Four models were developed to explore the relationships between variables. The results showed that fiscal level positively affected poverty, whereas human capital and Zakat had negative effects. The fiscal level negatively influences GRDP, whereas human capital and Zakat positively impact it. GRDP demonstrated a significant negative effect on poverty. When all variables were considered together, fiscal level positively affected poverty, while human capital, Zakat, and GRDP showed negative effects. Mediation analysis revealed that GRDP partially mediated the relationship between fiscal level and poverty, with fiscal level negatively affecting GRDP but positively influencing poverty. GRDP also partially mediates the effects of fiscal level, human capital, and Zakat on poverty. These findings suggest that the Aceh Government should focus on effectively managing central government transfer funds and regional revenues to improve public welfare and reduce poverty. This study highlights the complex interplay between fiscal policies, human capital development, zakat distribution, and economic growth in addressing poverty in the Aceh Province. Further research and policy interventions should consider these relationships to develop more effective strategies for poverty reduction in this region. [ABSTRACT FROM AUTHOR]

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The COVID-19 pandemic has left a huge impact on economic activities, thus affecting the people. The evidence is that 1.78 million data extracted from social media is related to socioeconomic issues. One of the most talked about topics is the issue of zakat (alms) in Malaysia. Intrigued by these problems, this article aims to examine the viewpoint and understanding of the alms, especially in relation to applications and helplines, as well as the issues of confusion in the meaning and concept of alms. By using the keyword [zakat] obtained through the virtual advertising operation on Facebook data, the study examined 35,000 posts (reply comments) detected from January to June 2020. All data analysed are based on the semantic prosody theory which expresses the view that each word has its own consistent aura, thus enabling it to be transferred and its meaning attached to other words in a sentence. The results of the analysis found that both issues highlighted often showed the collocation of the word [zakat] with the words [mohon/apply], [proses/process], [konsep/concept], [makna/meaning] and [asnaf/a group of Muslims worthy of receiving Muslim tithe or]. The understanding of the collocation relationship displays two forms of difficulties in alms which are difficulty in understanding the process and procedure of alms application and difficulty in understanding the concept and meaning of [zakat] and its details. The analysis also found that both issues were discussed cynically, causing misunderstanding if not properly addressed. This situation indicates that no matter how small the issue is raised, it should be taken care of in order to ensure that the alms management can be preserved in the name of Islam. [ABSTRACT FROM AUTHOR]

The understanding and interpretation of ḥadīths has become important with social change. One of the main factors affecting social change is economics. The interaction between religion and economics has been an important factor in the interpretation of religious texts in every period. In this article, the interpretation of ḥadīths on zakāt in the context of changing economic factors is discussed in the Tadjrīd-i Sarīh Translation and Commentary. This work was translated and commented by Ahmed Naim and Kāmil Miras, who witnessed the changes that occurred during the transition from the Ottoman to the Republican Period. Kāmil Miras analyzed the ḥadīths on zakāt in the context of changing economic factors and discussed the dīnār and dirham made of gold and silver, which were used as measures for zakāt. He analyzed the changes that the dīnār and dirham had undergone in the historical process and included the jurisprudential debates about the adulterated dīnār and dirham. Then, he evaluated the effects of the change in economic life on the zakāt of the newly issued fulus and paper money, the niṣāb and the measure of wealth. In this context, he defended the necessity of using custom and tradition as a method in solving the problems that arise in this framework and presented his analysis in this context. [ABSTRACT FROM AUTHOR]

This study explores the interaction between Special Autonomy Fund, Village Fund, and Zakat in poverty reduction efforts in Aceh Province. As a region with special autonomy status, Aceh receives a transfer allocation from the central government, which aims to accelerate development and improve people's welfare. In addition, village funds managed directly by the village government and zakat collected through religious institutions play an important role in supporting the local economy and social of the poor. The purpose of this study is to analyze the effect of special autonomy fund, village fund, and zakat on poverty rate in Aceh Province in the short run and long run. The method used is Panel ARDL by analyzing data from 23 districts/cities in Aceh Province during the period 2015-2022. The estimation results show that the special autonomy fund variable has a negative and significant effect on the poverty rate in Aceh Province in the short term, but has no significant effect in the long term. The village fund variable has a negative and significant effect on poverty in the short term, but has a positive and significant effect in the long term. Zakat has a negative and significant effect on poverty both in the short and long term. The Aceh Provincial Government should conduct more intensive policies in reducing poverty, especially the variables of special autonomy funds, village funds and zakat so that these problems can be resolved. [ABSTRACT FROM AUTHOR]

The paradigm of the conventional economic theory states that economic growth affects poverty levels and human development, but this study proves the opposite. The economic growth influences the poverty level and human development. This study investigates the impact of poverty, human development, and the zakat fund on economic gowth in Indonesia and Malaysia between 2011 and 2020. Indonesia and Malaysia are two countries that have close characteristics, namely countries with a Muslim majority in Southeast Asia that develop zakat. The quantitative method will be used in this study using secondary data. The analytical technique used in this research is panel data regression analysis. This study demonstrates that poverty, human development, and zakat funds affected the economic growth in Indonesia and Malaysia from 2011 to 2020. [ABSTRACT FROM AUTHOR]

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Copyright of Share: Journal of Islamic Economics & Finance / Jurnal Ekonomi dan Keuangan Islam is the property of Share Jurnal Ekonomi dan Keuangan Islam and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)