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. This study aims to analyze the role of field surveys in the verification process of mustahik as an effort to enhance accountability in zakat management at BAZNAS Kabupaten Tegal. Zakat management in modern institutions requires accurate targeting to ensure that distribution aligns with Islamic principles and effectively addresses social welfare issues. This research employs a descriptive qualitative approach, utilizing observation, in-depth interviews, documentation, and literature study as data collection techniques. The findings reveal that field surveys serve as a primary instrument in validating administrative data by directly observing the socio-economic conditions of prospective beneficiaries. This process enables more accurate and objective decision-making in determining mustahik eligibility. Furthermore, field surveys contribute significantly to improving transparency, accountability, and the precision of zakat distribution. However, the implementation of field surveys faces several challenges, including limited human resources, time constraints, and the potential for subjective assessment. Despite these limitations, field surveys remain a crucial operational mechanism in ensuring accountable zakat management. This study highlights the importance of strengthening survey implementation through capacity building and the integration of information technology to improve efficiency and data accuracy.

The implementation of corporate zakat in Indonesia remains relatively low despite its significant potential to support national economic development. This study aims to analyze the strategic role of corporate zakat as an instrument for reducing tax burdens and its contribution to economic equality. This research employs a literature review approach by examining relevant academic sources. The findings indicate that corporate zakat of 2.5% is obligatory for business entities that meet the nisab and haul requirements. Based on Law No. 23 of 2011 and Law No. 36 of 2008, zakat distributed through authorized institutions such as BAZNAS or LAZ can be deducted from taxable income. Corporate zakat not only fulfills religious obligations but also plays a vital role in wealth redistribution through social assistance and productive capital for mustahik. Therefore, optimizing corporate zakat can serve as a strategic instrument to promote sustainable economic justice in Indonesia. Effective policies and outreach from the government are also needed so that companies are more encouraged to pay zakat in a timely and transparent manner.

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.  

This study aims to examine the effect of job rotation, physical work environment, and spiritual motivation on the performance of amil employees at BAZNAS Tanjungpinang City. This research adopts a quantitative approach using a survey method. The population consists of all amil employees at BAZNAS Tanjungpinang City totaling 35 respondents, and a census sampling technique is applied. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 27. The partial test results indicate that job rotation and the physical work environment do not have a significant effect on amil employees’ performance. In contrast, spiritual motivation has a positive and significant effect on performance. Simultaneously, job rotation, physical work environment, and spiritual motivation collectively have a significant effect on the performance of amil employees at BAZNAS Tanjungpinang City. These findings highlight the important role of spiritual motivation in improving employee performance, particularly within zakat institutions that are strongly grounded in Islamic values.

This study analyzes the effectiveness of zakat distribution by BAZNAS Denpasar City in alleviating poverty. The background shows that although the Productive Zakat program has been implemented, its effectiveness remains limited due to funding constraints linked to the minority Muslim population and minimal government support. This quantitative research uses an ex post facto design and involves 71 mustahik receiving productive zakat, with data collected through questionnaires, observations, and documentation. Data were analyzed using Confirmatory Factor Analysis (CFA) in SPSS 26 to assess validity, reliability, and factors influencing effectiveness. The findings reveal that zakat distribution is carried out through collection, planning, selection, distribution, mentoring, and evaluation stages. The dominant effectiveness factors are target accuracy at 23.457%, program socialization at 17.777%, and goal achievement at 9.356%. Major challenges include limited funding, weak cross-sector collaboration, and restricted information access. Overall, productive zakat is considered fairly effective in improving mustahik independence and contributing to poverty reduction in Denpasar.

The welfare of the community in the economic sector is one of the benchmarks for the welfare of the community, there are many people who experience poverty which is motivated by economic factors, the national amil zakat agency offers the jatim Makmur program. a program that really needs manpower considering that there are several workshop equipment that must be distributed to mustahik to do business. The method of assistance in the activities carried out by the national amil zakat agency of East Java province is an annual program activity, namely the Makmur program, which is carried out from July 14-16. One of the programs of the national amil zakat agency of East Java province, namely the Makmur program, is a program that moves in the economic field, which has two objectives, namely the development and empowerment of the economy in the community, the Makmur program distributes work equipment assistance z auto, some of the work equipment assistance distributed is among others such as Grobak workshops, workshop tools, other than that the amil zakat agency not only provides assistance in the form of z auto repair shop equipment but along with the basic materials needed by the workshopsuchas stock oil, andso on, the distribution of work equipment assistance Z auto Makmur jatim program has a positive value for the community, namely providing benefits regarding the empowerment and development of mustahik so that z auto repair shop business actors are able to become muzakki and donate a little of their wealth to people in need, assistance in the distribution of the jatim Makmur program is in accordance with the category of 8 asnaf at least with the category of poor or underprivileged people.

The welfare of the community in the economic sector is one of the benchmarks for the welfare of the community, there are many people who experience poverty which is motivated by economic factors, the national amil zakat agency offers the jatim Makmur program. a program that really needs manpower considering that there are several workshop equipment that must be distributed to mustahik to do business. The method of assistance in the activities carried out by the national amil zakat agency of East Java province is an annual program activity, namely the Makmur program, which is carried out from July 14-16. One of the programs of the national amil zakat agency of East Java province, namely the Makmur program, is a program that moves in the economic field, which has two objectives, namely the development and empowerment of the economy in the community, the Makmur program distributes work equipment assistance z auto, some of the work equipment assistance distributed is among others such as Grobak workshops, workshop tools, other than that the amil zakat agency not only provides assistance in the form of z auto repair shop equipment but along with the basic materials needed by the workshopsuchas stock oil, andso on, the distribution of work equipment assistance Z auto Makmur jatim program has a positive value for the community, namely providing benefits regarding the empowerment and development of mustahik so that z auto repair shop business actors are able to become muzakki and donate a little of their wealth to people in need, assistance in the distribution of the jatim Makmur program is in accordance with the category of 8 asnaf at least with the category of poor or underprivileged people.

The increasing poverty rate in West Bandung Regency has encouraged BAZNAS to introduce the Z-Mart programme, which provides business capital assistance as an effort to improve community income. The effectiveness of the programme is assessed based on its ability to achieve predetermined targets and comply with organisational regulations. This study adopts a quantitative approach, involving 151 mustahik as the population, with 61 mustahik selected as the sample to complete the questionnaire. The objective of this study is to evaluate the effectiveness of zakat fund distribution on mustahik income in the Z-Mart programme implemented by BAZNAS of West Bandung Regency. Data analysis using SPSS version 25.0 indicates that the independent variable (X) contributes 59.8 per cent, and that the effectiveness of zakat distribution has a significant effect on mustahik income (R-square = 0.357). Regression analysis reveals that a one-point increase in distribution effectiveness contributes to a positive increase of 0.814 points in mustahik income. The t-test results show that the calculated t-value (5.725) exceeds the critical t-value (1.671), indicating acceptance of the alternative hypothesis and rejection of the null hypothesis. Therefore, this study concludes that the distribution of zakat funds through the Z-Mart programme is effective in improving the income level of mustahik in BAZNAS of West Bandung Regency.

This research describes the role of the Zakat Collection Unit (UPZ) in community empowerment in Mojopuro Village, Jatiroto District, Wonogiri Regency. The background of this study lies in the condition of the UPZ, which had been established yet was not optimal in its management and functional capacity for zakat administration. Employing a qualitative approach with a case study method, data were collected through observations, interviews with BAZNAS and mosque administrators, as well as documentation of seminars and the inauguration of zakat administrators. The findings reveal that the establishment and inauguration of the UPZ by BAZNAS marked the beginning of strengthening village-level zakat institutions. Seminars for mosque administrators improved their understanding of zakat management in accordance with Islamic law and fostered collective awareness of the importance of zakat for economic empowerment. The UPZ plays a role in identifying mustahik, managing funds transparently, and distributing them through community-based productive programs. The UPZ, guided by BAZNAS, holds a strategic role in reinforcing the zakat management system at the village level and has the potential to become an effective instrument for community economic empowerment.

This study examines the role of officially appointed amil zakat in enhancing transparency and accountability in zakat governance in Mojopuro Village, Wonogiri Regency. Prior to this initiative, Mojopuro had no Zakat Collection Unit (UPZ), resulting in zakat practices that were traditional, undocumented, and lacking institutional oversight. Through a series of mentoring activities and seminars conducted from 8–18 September 2025, capacity-building efforts were directed toward prospective amil zakat, village officials, and religious leaders, focusing on zakat regulations, principles of transparency, and both vertical and horizontal accountability. The implementation methods included material delivery, group discussions, and consultative sessions, which ultimately led to the formal appointment of official amil zakat by the Wonogiri Regency BAZNAS. The findings demonstrate that the presence of official amil significantly improved the structural management of zakat, enhanced participants’ understanding of transparency and accountability, and strengthened coordination among amil, village administrators, and religious figures. These results indicate that village-based institutional mentoring can foster a transformative shift from traditional zakat practices toward professional, transparent, and accountable governance. This study thus offers a community-based empowerment model that can be replicated in other villages to improve zakat distribution effectiveness and build public trust in formal zakat institutions.

The implementation of online zakat payments by BAZNAS Jambi Province faced several challenges, including suboptimal use of the Simba application due to system errors. Additionally, there was a lack of public trust in online zakat payments, insufficient public literacy on the matter, and inadequate socialization and education from BAZNAS Jambi regarding the online payment process. This study used a qualitative descriptive approach, with data collection via interviews. To optimize digital zakat management, BAZNAS Jambi implemented a strategy involving both their website and the SIMBA system, offering two digital payment options: transfers and QRIS codes. They also pursued partnerships with companies and promoted zakat payments through social media platforms such as YouTube, TikTok, Facebook, Google Ads, Meta Ads, as well as TVRI and RRI television. However, there were challenges, including human resource limitations at BAZNAS Jambi, which resulted in delays when verifying factual data. Additionally, high IT operational costs limited the effectiveness of SIMBA and the website. The coordination issues, including both functional and institutional coordination, were also identified as significant problems. To address these challenges, BAZNAS Jambi has been working on solutions such as community education, socializing zakat management with the public and local government agencies (OPDs), and improving internal coordination.         

This study aims to understand the application of zakat accounting at LAZ BAZNAS Jambi City, to identify the obstacles in implementing zakat accounting at LAZ BAZNAS Jambi City, and to determine the suitability of the zakat accounting application at LAZ BAZNAS based on PSAK No. 109. This research uses a qualitative descriptive method, with data collected through interviews. The results of the study indicate that, first, the application of zakat accounting at BAZNAS Jambi City—based on the elements of recognition, measurement, and disclosure—has been implemented in accordance with PSAK No. 109. In terms of presentation, BAZNAS Jambi City provides cash flow financial reports, and the amil section is also included in the fund change report. Second, the obstacles faced by BAZNAS Jambi City include inefficiency in the distribution process in terms of time and energy, and the inability to use banking accounts. Other challenges are related to the lack of understanding and skills among human resources, the complexity of transactions, and insufficient government support to enable cooperation with banks, which would facilitate the distribution of zakat funds. Third, the conformity of zakat accounting application at BAZNAS Jambi City has been generally appropriate. However, in the presentation of financial statements, there are no changes in managed assets and no notes to the financial statements. Therefore, in terms of conformity, the financial statements of BAZNAS Jambi City are not yet fully in accordance with PSAK No. 109.

This research is motivated by the crisis of public trust experienced by the National Zakat Agency of the Republic of Indonesia (BAZNAS RI) following the receipt of a donation of Rp1.5 billion from McDonald's Indonesia, which is considered to be affiliated with the Israeli McDonald's chain. This crisis has led to public rejection and questions about BAZNAS RI's credibility as a national zakat management institution. This research aims to: (1) analyze the crisis management strategies implemented by the Public Relations division of BAZNAS RI, and (2) examine the forms of crisis response strategies used in handling the issue. The theory used is Situational Crisis Communication Theory (SCCT), with a qualitative approach and phenomenological method. Data collection techniques were carried out through interviews and observations. The results of the study indicate that BAZNAS RI Public Relations implemented three stages of crisis management strategies, namely pre-crisis, during crisis, and post-crisis. In the pre-crisis stage, media monitoring, internal meetings, and the formation of a crisis communication team were conducted. In the crisis stage, strategic steps were taken through coordination with partners, issuing official statements, terminating cooperation with McDonald's Indonesia, and publishing positive content. Support from public figures was also leveraged to restore the organization's image. In the post-crisis phase, issue monitoring and evaluation of collaboration partners were conducted. The response strategy focused on a rebuilding and bolstering approach through apologies, strengthening a positive image, and affirming humanitarian values. These findings underscore the importance of empathetic, transparent, and value-oriented communication in addressing the crisis of trust in philanthropic institutions.

Zakat is one of the pillars of Islam and plays a strategic role in creating spiritual and socio-economic balance among the people. As an instrument of Islamic economics, zakat serves to distribute wealth fairly, reduce social inequality, and empower the poor to achieve independence. This study aims to analyze the concept of zakat in Islam, its social and economic functions, and its implementation in the context of development in Indonesia. The research method used is qualitative descriptive with a literature study approach that examines primary sources such as the Quran and Hadith, as well as secondary literature from journals, BAZNAS reports, and previous research. Therefore, optimizing zakat requires a comprehensive strategy through digitizing the collection system, an empowerment-based productive approach, integrating national mustahik data, and synergy between the government, zakat institutions, and the private sector. With professional and empowerment-oriented management, zakat has the potential to become a crucial pillar in realizing sustainable socio-economic development and a just and prosperous society.

This study explores the issue of misallocated zakat distribution at BAZNAS Cilegon, emphasizing the significance of trustworthiness (amanah) and accountability within the Islamic framework. Zakat serves not only as an act of worship but also as a socio-economic instrument designed to reduce inequality and improve community welfare. However, in practice, its distribution often encounters obstacles, particularly regarding transparency and the accuracy of targeting beneficiaries. Employing a qualitative approach with a library research method, this study analyzes scholarly journals, books, and official reports relevant to the topic. The findings reveal that weak beneficiary data collection, insufficient verification processes, and limited monitoring mechanisms contribute to zakat being distributed to unintended recipients. The suspected misuse of zakat funds at BAZNAS Cilegon highlights the urgent need for trustworthy and transparent governance supported by modern management systems. The implications of this study suggest that strengthening monitoring systems, implementing regular sharia-based audits, utilizing digital technology for data integration, and enforcing strict sanctions against negligent or dishonest amil are crucial steps to rebuild public trust. Ultimately, zakat can only achieve its dual function as a form of worship and as an instrument of social justice when managed with integrity, transparency, and professionalism.

This study aims to analyze the effect of the distribution of Zakat, Infak, and Sadaqah (ZIS) funds, economic growth, unemployment rate, and Regional Original Revenue (PAD) on the poverty rate in West Sumatra Province during the period 2020–2024. The data used are secondary data obtained from BAZNAS, BPS, and the Directorate General of Fiscal Balance (DJPK), covering 12 regencies/cities in West Sumatra Province. This study employs panel data regression analysis using EViews 12 software to examine the relationships among the variables. The results indicate that, partially, the distribution of ZIS funds and PAD have no significant effect on the poverty rate. In contrast, economic growth and unemployment rate have a negative and significant effect on the poverty rate. Simultaneously, all four independent variables are found to have a significant influence on the poverty rate. The coefficient of determination (Adjusted R²) is 0.123, indicating that 12.30% of the variation in the poverty rate can be explained by the variables in the study, while the remaining 87.7% is influenced by factors outside the model. The study provides policy implications suggesting that optimizing ZIS management, promoting inclusive economic growth, expanding employment opportunities to reduce unemployment, and utilizing PAD more effectively are crucial strategies for local governments and relevant institutions to effectively reduce the poverty rate in West Sumatra.

This study aims to analyze the zakat accounting recording system and its implications for zakat fund reporting at BAZNAS Garut Regency with reference to PSAK 409. The research method employed is descriptive qualitative, conducted through interviews with BAZNAS officials and analysis of ZIS data collection for the 2023–2024 period. The findings reveal that the current recording process remains manual and semi-digital, which creates challenges in terms of accuracy and consistency of reporting. Nevertheless, the data indicate a 46.64% increase in ZIS collection, particularly in zakat maal and unrestricted donations. These results highlight the need for strengthening human resource (HR) capacity, developing an information technology–based recording system, and implementing regular internal audits to enhance accountability and transparency of zakat reports. Therefore, this study provides strategic recommendations for BAZNAS Garut Regency to optimize zakat fund management in order to ensure sustainability, strengthen public trust, and improve the overall quality of organizational governance.  

This study aims to examine the utilization of the official Instagram account @baznasindonesia as a digital platform for educating the public about zakat. In today’s era of rapid technological development, social media, particularly Instagram, has become an effective medium for disseminating information, raising awareness, and enhancing public participation in zakat. The research method employed is qualitative descriptive, with data collected through interviews, observations, and documentation. The findings reveal that BAZNAS leverages various Instagram features such as carousel feeds, reels, and Stories to present educational content that is engaging, easy to understand, and aligned with the communication style of younger generations. Furthermore, interaction with the public is strengthened through the comments section and Direct Messages (DM), enabling responsive two-way communication. Challenges encountered include ensuring information accuracy, addressing negative comments, and adapting content to the fast-changing digital trends. Nevertheless, BAZNAS seeks to innovate by collaborating with influencers, public figures, and partner institutions to expand the reach of zakat education. This study concludes that the @baznasindonesia Instagram account has proven effective in enhancing zakat literacy, building public trust, and reinforcing the institution’s image as the official zakat management authority in Indonesia. The findings are expected to contribute to the development of digital communication strategies in Islamic philanthropy and da’wah, as well as provide a useful reference for future research exploring other social media platforms with different methodological approaches.

This study aims to analyze the effectiveness of zakat in reducing income inequality in Indonesia. The data used is secondary data from the National Amil Zakat Agency (BAZNAS) and the Central Statistics Agency (BPS) for the 2015–2024 period. The research method used multiple linear regression with the Ordinary Least Squares (OLS) approach. The results showed that the distribution of zakat had a significant positive effect on the Gini Index (β = 0.0013511; p = 0.002), while the Gross Domestic Product (GDP) per capita had a significant negative effect (β = –0.0000198; p = 0.000). An Adjusted R² value of 0.91 indicates that the model has a very strong ability to explain variations in income inequality. These findings show that although the collection and distribution of zakat has increased from year to year, its impact on reducing inequality has not been optimal. This can be caused by the limited amount of zakat funds collected compared to the real needs of the community and the distribution that is not fully on target. On the other hand, economic growth reflected in the increase in GDP per capita has proven to be still the dominant factor in reducing income inequality in Indonesia. The implications of this study emphasize the importance of optimizing zakat management so that it not only functions as a philanthropic instrument, but also as a sustainable economic instrument. BAZNAS and related institutions are expected to be able to strengthen the zakat distribution system through productive economic empowerment programs, so that zakat can make a real contribution in reducing inequality and supporting more inclusive development in Indonesia.