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The Society 5.0 era promotes the integration of cyber-physical technology through Artificial Intelligence (AI) and Big Data for human welfare, where digital zakat transformation becomes a crucial strategy to bridge the wide gap between national zakat potential (±IDR 327 trillion) and its actual collection. This study aims to analyze digital zakat transformation strategies in accelerating poverty alleviation in Indonesia within the smart society era. The research method employed is a descriptive qualitative approach using a library research method, analyzing literature from the 2020-2025 period sourced from digital databases. The results indicate that the implementation of digital technologies such as fintech platforms, blockchain, and QRIS significantly enhances transparency, accountability, and muzakki trust, while accelerating fund distribution time by up to 50%. Digital-based productive zakat strategies through MSME empowerment have proven effective in increasing mustahik's average income by up to 100%, facilitating the transformation of mustahik into independent muzakki. This study concludes that digital zakat transformation serves as a primary catalyst for achieving the first pillar of the Sustainable Development Goals (SDGs) (No Poverty), although its success requires national regulatory harmonization and the strengthening of technological infrastructure in rural areas.

This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.

This aims to examine and analyze the implementation of the cash transfer assistance policy in efforts to alleviate poverty in Moodu Urban Village, Kota Timur Subdistrict, Gorontalo City. This research employed a qualitative method. The findings indicate that the effectiveness of the policy implementation has not yet been optimal due to several influencing factors: (1) policy standards and target groups have not been fully accurate; (2) available resources, both in terms of the number of implementing personnel and supporting infrastructure, remain very limited; (3) inter-organizational communication and activity reinforcement are less effective; (4) the characteristics of implementing agents reveal that some officers do not yet fully understand the procedures and mechanisms for distributing cash transfer assistance; (5) the economic, social, and political environment of the Moodu community, which is predominantly engaged in the informal sector, presents additional challenges in ensuring program effectiveness; and (6) the attitudes of implementers, in the absence of continuous guidance and periodic supervision, increase the potential for administrative errors and inaccurate distribution.

This study examines the strategic role of Islamic banking in expanding financial inclusion and alleviating poverty in Indonesia. Using a qualitative literature review methodology, this research analyzes academic literature, regulations, and official reports to identify the contributions, challenges, and optimization strategies of Islamic banking. Findings indicate that Islamic banking provides financing alternatives aligned with Islamic values through products such as mudharabah, musyarakah, and murabahah, enabling low-income communities to access capital without interest burdens. The management of Islamic social funds including zakat, infaq, sadaqah, and waqf strengthens social capital for micro-enterprise empowerment. However, significant barriers exist, including low Islamic financial literacy, limited access in remote areas, and suboptimal regulations. This study recommends enhancing financial literacy, developing technology-based inclusive products, strengthening supportive regulations, and fostering multi-stakeholder collaboration to optimize the role of Islamic banking as an instrument for inclusive and equitable economic development in Indonesia. The research contributes to the theoretical understanding of Islamic banking's potential in addressing financial exclusion and poverty while providing practical insights for policymakers and banking institutions.

Latar Belakang: Pendekatan kewirausahaan sosial yang diterapkan dalam proyek ini mencerminkan sinergi antara inovasi, kepedulian sosial, dan keberlanjutan lingkungan. Dengan memberdayakan masyarakat lansia untuk menciptakan produk yang bermanfaat, kegiatan ini berkontribusi pada tercapainya beberapa tujuan pembangunan berkelanjutan (SDGs), seperti pengurangan limbah, pengentasan kemiskinan, dan pemberdayaan komunitas. Tujuan: Mengurangi limbah plastik serta meningkatkan keterampilan dan kemandirian ekonomi lansia melalui pembuatan gantungan kunci berbahan dasar limbah plastik. Metode: Pemberdayaan Masyarakat ini melibatkan warga Panti Perlindungan dan Rehabilitasi Sosial Lanjut Usia “Budi Sejahtera” Martapura. Kegiatan dilaksanakan melalui pendekatan yang komprehensif berupa pelatihan partisipatif dengan tahapan pengumpulan bahan baku dari masyarakat, penyediaan peralatan, pembentukan tim kerja, serta pelatihan kewirausahaan yang meliputi edukasi kepada lansia mengenai pentingnya daur ulang sampah, proses pemilahan, pembersihan, pemotongan, pencampuran resin, pencetakan, hingga finishing produk gantungan kunci. Hasil: Adanya peningkatan keterampilan dalam mengolah limbah menjadi produk bernilai, serta terbukanya peluang ekonomi melalui penjualan produk. Dari sisi sosial, kegiatan ini memperkuat rasa kebersamaan dan meningkatkan kepercayaan diri lansia, sementara dari sisi lingkungan, berkontribusi nyata dalam pengurangan sampah plastik dan pencemaran lingkungan. Kesimpulan: kegiatan sociopreneur ini membuktikan bahwa melalui pendekatan inovatif berbasis partisipasi, lansia dapat diberdayakan untuk menghasilkan karya yang bermanfaat, ramah lingkungan, sekaligus bernilai ekonomi.

Poverty is a multidimensional issue that not only involves economic limitations but also reflects violations of fundamental human rights such as the right to food, health, education, decent employment, and socio-political participation. This study aims to analyze the legal innovations implemented by the Tegal Regency Government in formulating poverty alleviation policies based on budget efficiency. Using an empirical and philosophical approach, this research views law not only as an ideal set of norms but also as a dynamic social phenomenon within society. The findings reveal that legal innovation is manifested through the strengthening of juridical aspects in regional policies, the integration and synergy of four flagship poverty alleviation programs, and the implementation of the initiative “One Regional Apparatus, One Assisted Village,” which involves all elements of local government. In addition, active community participation and the utilization of corporate social responsibility (CSR) funds from regional and state-owned enterprises serve as crucial supporting factors in enhancing the sustainability and effectiveness of poverty alleviation programs in Tegal Regency.

This article examines the role of students of the Real Work Lecture (KKN) of the State Islamic University of North Sumatra in Stabat Lama Village in supporting community development through an integrative approach that covers three main areas, namely religious moderation, stunting prevention, and extreme poverty alleviation. The religious moderation program is carried out through Maghrib Mengaji, Gebyar Islami, and interfaith dialogue, which has been proven to strengthen tolerance and social harmony in the community. The stunting prevention program is realized through the provision of supplemental food (PMT) based on local ingredients, which is able to improve the nutritional status of toddlers while preventing the risk of new stunting. Furthermore, the community economic empowerment program is carried out through ecoprint training with eco pounding techniques that produce works of selling value and open up opportunities for environment-based businesses. The results of the activities show that the three programs complement each other and contribute to improving health, economic independence, and socio-religious harmony. The real impact of the implementation of this program is not only felt in the short term, but also provides the foundation for the development of a more independent and sustainable society. Through the active involvement of students, KKN activities succeeded in connecting academic theory with real practice in the field, so that it was able to provide contextual solutions to village problems. The empowerment carried out also emphasizes inclusive community participation, especially vulnerable groups such as housewives and toddlers, so as to provide more equitable benefits. Thus, KKN in Stabat Lama Village represents a holistic, sustainable, and relevant service model to the achievement of the Sustainable Development Goals (SDGs).

This research uses a qualitative method to evaluate the impact of social assistance programs on poverty alleviation in rural areas. The focus of this study is on how effectively the implementation of social assistance programs can improve the welfare of the rural poor, particularly in terms of economic conditions, social well-being, and quality of life. The findings indicate that social assistance programs have had a positive impact in reducing the economic burden of poor households, improving access to education and healthcare services, and encouraging community empowerment through productive economic activities. However, challenges remain, such as mistargeted beneficiaries, delays in distribution, and lack of supervision in program implementation. Therefore, continuous evaluation and active involvement from all stakeholders, including local governments and rural communities, are needed to ensure the optimal achievement of poverty alleviation goals. This study also recommends improvements in data collection systems and monitoring to ensure that social assistance programs are more effective and sustainable in the future.

This study analyzes the differences between the neoliberal and social democratic paradigms in poverty alleviation policies in Indonesia, by adding an Islamic Economic perspective as an alternative. The neoliberal paradigm focuses on free market mechanisms, deregulation, and minimizing the role of the state, but often exacerbates social inequality. In contrast, the social democratic paradigm balances the role of the market and state intervention through resource redistribution and protection of vulnerable groups through sustainable social programs. Islamic economics offers a complementary approach oriented towards the principles of distributive justice, balance, and solidarity, by integrating spiritual values ​​into socio-economic policies. A qualitative approach is used in this study, with policy analysis of programs such as the Family Hope Program (PKH) and the National Health Insurance (JKN). The results show that the social democratic paradigm is more effective in reducing poverty systemically than neoliberalism, especially through increasing access to education, health, and social protection. However, budget constraints, corruption, and infrastructure gaps remain significant challenges. The Islamic Economic perspective emphasizes the importance of zakat, waqf, and infaq as instruments of wealth redistribution that have the potential to strengthen inclusive and sustainable poverty alleviation policies. This study recommends strengthening the synergy between the paradigm of social democracy and the values ​​of Islamic Economics to create policies that are more effective, equitable, and oriented towards the welfare of society holistically.  

Islamic accounting has developed as a financial method aimed at promoting social justice and people's well-being in addition to making profit. Islamic accounting has a strategic role in reducing poverty and creating social equality in Indonesia, which is the world's largest Muslim population. The study analyzed how the application of islamic accounting based on principles such as transparency, justice, and social responsibility could help reduce poverty rates in Indonesia. Through literature and secondary data analysis, the study found that islamic accounting, mainly by instruments such as zakat, wakaf, and qardhul hasan, could provide financial solutions that support poor people's economic empowerment. Islamic accounting not only serves as a accounting system, but also as a tool to help strengthen the redistribution of wealth and build an inclusive economy.

This study aims to find out the strategy of utilizing the management of the Motaain border area in an effort to alleviate poverty in Silawan Village. This research was conducted at the Motaain Border of Silawan Village, Belu Regency using primary and secondary data. The results of this study show how the SO (Strength-Opportunity) strategy uses adequate natural resources, locations close to PLBN and the existence of animal feed factories by taking advantage of opportunities such as in the agriculture and plantation, tourism and trade and logistics sectors to increase the economic activities of the local community and be able to reduce poverty in Silawan Village. The obstacles that are often faced in poverty alleviation in Silawan Village are limited resources, economic activities that occur are more dominant in the outside community and security that is still weak so that smuggling often occurs. The location close to PLBN and the existence of a animal feed factory are expected to provide alternative solutions for farmers to manage agricultural products into animal feed and revive the culture of livestock in border areas.

Poverty is a complex and ongoing social problem that requires an integrated and sustainable approach. The problem of poverty impacts various aspects of people's lives, so it is important to overcome the problem of poverty. The aim of this research is to describe public policy strategies in overcoming poverty. The research approach used is a qualitative approach with the data used in the form of secondary data sourced from documents, Central Statistics Agency (BPS), research journals, articles and relevant sources. The data analysis technique is inductive based on the data obtained, then analyzed in relation to public policy strategies in overcoming poverty. The results of this research show that public policy strategies have been successful and effective in reducing poverty levels through the leadership policies of Joko Widodo and Jusuf Kalla including the Prosperous Family Savings Program (SKS), the Smart Indonesia Program (PIP), the Healthy Indonesia Program, then during Joko's leadership period Widodo and Ma'ruf Amin with the Direct Cash Assistance (BLT) program.

The aim of this research is to determine the current level of unemployment and poverty in Indonesia and the public policies that can be implemented as a solution to these problems. The method used is descriptive qualitative research which aims to provide an overview or explanation related to the problem formulation. The results of this research are (i) The Indonesian government can implement public policies that support the utilization of the potential of the agricultural sector and existing agricultural land to improve community welfare, create jobs and reduce unemployment rates as was implemented during the time of the Caliph Umat bin Abdul Aziz. (ii) The Indonesian government can implement public policies based on the principles of good zakat and tax governance that were implemented during the time of Caliph Umar bin Abdul Aziz. The implications of this research provide information regarding the comparison of unemployment rates and poverty rates in Indonesia with other countries in the world and also during the time of Caliph Umar bin Abdul Aziz. Therefore, the latest in this research is related to the relevance of public policy during the government of Caliph Umar bin Abdul Aziz in order to reduce unemployment and alleviate poverty with the current public policy of the Indonesian government.

This research is entitled Application of the Family Hope Program and Dilemmas for Poverty Alleviation in Teluk Nilau Village. The research method used by researchers is a qualitative approach. The results of this study were: (1) the mechanism for implementing the PKH program in Teluk Nilau subdistrict was carried out in several stages, namely, regional selection and selection of PKH participants, initial meeting and validation of prospective PKH participants, verification of eligibility, data updating and initial disbursement of funds. PKH in Teluk Nilau Village is aimed at improving the health quality of children under five, pregnant women and the elderly. For the education level of elementary, middle and high school children, the distribution of PKH funds is carried out once a month in 4 stages, namely in January, April, September and December through banks (BNI, BRI and Bank Mandiri). (2) The PKH program in Teluk Nilau sub-district plays an important role in increasing community economic poverty alleviation or KPM PKH including: First, reducing the poverty rate, from the data on the number of PKH beneficiaries from the data the number of recipients is 251 down to 224 in 2021. Second, in the field of education with the PKH program assistance is able to provide an increase in the level of education. Third, in the health sector, the existence of PKH program assistance is able to play a role in increasing poverty alleviation towards improving the level of public health. (3) Regarding the obstacles that were often faced before, it was often the case that recipient cards for the Family Hope program were blocked, but for now this obstacle has almost never happened. Again, this is because the PKH beneficiaries themselves collect the assistance at the post office or bank that has been determined. So for the constraints of the family program, hope has more or less been able to top it.

Poverty is a long-standing problem across countries. Various kinds of efforts to alleviate poverty have been carried out by the government, of course with huge amounts of spending. The collection of funds to the society for social assistance financing can only be done through taxes and zakat. Research on the differences between tax and zakat has been widely conducted, so research on students' views on tax and zakat is needed to find out students' understanding of tax and zakat. This study used descriptive quantitative methods using data collection methods through questionnaire surveys. The results showed that new year college students who chose zakat more effectively or taxes were more effective in terms of poverty alleviation were almost balanced. However, data from BAZNAS and the Ministry of Finance shows that tax has more advantages in the amount of revenue it generates. In fact, several studies have shown empirical evidence that taxes are superior to zakat in terms of poverty alleviation. The results of this study can be used to improve the understanding of zakat and tax as poverty alleviation tools.

The purpose of this study was to determine the effect of regional original income, general allocation funds, special allocation funds, profit sharing funds, and local government spending on poverty alleviation in provinces in Indonesia. The research method uses quantitative methods. The research data source is secondary data in the form of panel data, namely provincial data in Indonesia for the period 2017-2021 obtained from the Indonesian Central Bureau of Statistics. Analysis of research data using panel data regression analysis. The results of the partial hypothesis test with the t test, it is known that the variables of local revenue, profit sharing and local government spending have a partially significant effect on poverty alleviation. Meanwhile, the general allocation fund and special allocation fund do not have a partial significant effect on poverty alleviation. The results of the F test show that regional original income, general allocation funds and special allocation funds, profit-sharing funds and local government spending have a significant simultaneous effect on poverty alleviation in provinces in Indonesia in 2017-2021.

Penelitian ini bertujuan untuk mendeskripsikan kebijakan pembangunan Pemerintah Daerah Kabupaten Bima dalam menanggulangi kemiskinan masyarakat pesisir. Pemilihan daerah pesisir sebagai obyek dari pengentasan kemiskinan adalah karena karakteristik lingkungan, ekonomi, sosial, dan budaya yang unik dengan sumber daya alam yang melimpah namun masih banyak masyarakat pesisir yang hidup serba kekurangan. Penelitian ini menggunakan metode deskriptif kualitatif. Lokasi penelitian ini berada di Dinas Pariwisata, Dinas Kelautan dan Perikanan, dan Dinas Lingkungan Hidup, Dinas Sosial Kabupaten Bima, lokasi tersebut sangat strategis dalam melihat studi kasus dan permasalahan yang terjadi. Subyek penelitian ini dipilih melalui purposive sampling. Teknik pengumpulan data terdiri atas observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa dalam menjawab berbagai permasalahan di dalam pengentasan kemiskinan nampaknya tidak bisa hanya menggunakan pendekatan satu solusi. Begitu juga untuk kemiskinan masyarakat pesisir di Kabupaten Bima yang memiliki kehidupan kompleks baik secara struktural, kultural maupun natural. Pendekatan secara struktural yaitu lebih ke arah teknis, di mana penyediaan sarana prasarana serta alat produksi yang mendukung dan memperlancar kegiatan produksi masyarakat pesisir. Kemudian pendekatan yang dilakukan secara kultural yaitu memberikan pengetahuan, informasi dan ketrampilan kepada masyarakat pesisir agar terbuka wawasannya sehingga bisa meningkatkan kualitas diri dan lebih berdaya. Selain itu juga perlunya pengembangan kelembagaan dalam bentuk misalnya kelompok nelayan secara permanen sebagai sarana untuk saling berbagi pengalaman, informasi, kerjasama dalam berlayar hingga proses produksi. Yang terakhir pendekatan pengentasan kemiskinan disebabkan karena natural yang terkait dengan alam akibat gangguan iklim dan cuaca dapat di atasi dengan memberikan alternatif-alternatif pekerjaan yang dapat dilakukan selama musim tidak dapat diandalkan untuk berlayar.

Proses reformasi birokrasi yang dimulai dengan penyusunan Desain Besar (grand design) mengenai Reformasi Birokrasi 2010-2025 (Grand esign Administrative Reform 2010-2025) telah dituangkan ke dalam Peraturan Presiden No. 81 tahun 2010 dengan tujuan besarnya untuk menciptakan birokrasi berkelas dunia di tahun 2025. Reformasi birokrasi merupakan sebuah proses politik yang di desain untuk menyesuaikan hubungan antara birokrasi dan elemen-elemen lain dalam masyarakat, seperti masyarakat sipil dan swasta, maupun di dalam birokrasi itu sendiri. Dalam desain besar tersebut, Road Map reformasi telah dibagi ke dalam 3 (tiga) tahap setiap lima tahunan yang memuat sasaran-sasaran strategis. Tidak terasa Grand Design Reforrmasi Birokrasi tersebut telah memasuki pada tahap terakhir atau periode ketiga, pada periode terakhir ini sasaran yang ingin dicapai adalah peningkatan secara terus menerus kapasitas birokrasi sebagai kelanjutan dari reformasi birokrasi pada tahap II hingga akhirnya tujuan akhir untuk mewujudkan pemerintah kelas dunia. Namun banyak berpendapat bahwa pada Tahap I dan Tahap II dinilai belum ada dampak yang signifikan, apakah Reformasi Birokrasi di Indonesia bisa dikatakan “Jalan di Tempat”. Pada tahap ketiga iniKementerian PANRB mencanangan Reformasi Birokrasi Temtikdengan empat focus yaitu: 1. Pengentasan Kemiskinan; 2. Peningkatan Investasi; 3. Percepatan Prioritas Aktual Presiden; 4. Digitalisasi Administrasi Pemerintahan. Reformasi Birokrasi diharapkan menjawab keinginan dan amanat Bapak Presiden Joko Widodo untuk Reformasi Birokrasi yang berdampak pada masyarakat dan pembangunan.