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The shift in the structure of modern society's economy from an agrarian base to a service- and expertise-based one has given rise to new forms of income, namely salaries, wages, and professional honorariums, which are not explicitly regulated in classical zakat fiqh. This phenomenon has generated the discourse on professional zakat (zakat profesi) as one of the central issues in contemporary fiqh muamalah. This article aims to analyze the legal basis, the methods for determining nisab and haul, and the map of scholarly disagreement (ikhtilaf) regarding professional zakat, while also examining its relevance to the objective of social justice in Islam. This study employs a qualitative method with a normative-juridical approach through library research, examining the Qur'an, hadith, legal maxims (qawa'id fiqhiyyah), fatwas of religious institutions, and journal articles published within the last five years. The findings show that the majority of contemporary scholars, including Yusuf al-Qardhawi, obligate professional zakat based on the general implication of zakat verses and the method of analogical reasoning (qiyas), likening it to the zakat on gold and silver in terms of nisab (equivalent to 85 grams of gold, at a rate of 2.5%) or to agricultural zakat in terms of the timing of payment. However, some scholars, particularly those adhering to the principle of tauqifiyyah in worship, reject the obligation of professional zakat as a distinct category because it lacks explicit textual basis. This disagreement reflects the methodological tension between textual and contextual approaches in legal reasoning (istinbath al-ahkam), while also demonstrating the flexibility of Islamic fiqh in responding to socio-economic dynamics without abandoning the fundamental principles of sharia. Keywords: Professional Zakat, Contemporary Fiqh, Qiyas, Nisab And Haul, Scholarly Disagreement.

The background of this research is based on the enormous potential of zakat, infaq, shadaqah, and waqf (ZISWAF) as Islamic social finance instruments which, if managed optimally and sustainably, can play a significant role in reducing poverty and promoting comprehensive economic independence among communities amid the ongoing challenges of social inequality. The purpose of this study is to explain the strategic function of ZISWAF in strengthening the community’s economy while emphasizing the urgency of professional, transparent, and targeted management for the improvement of public welfare at large. The research method used was library research, evaluating various literature sources such as books, scientific journals, and relevant previous research reports. The collected data was then analyzed using a qualitative descriptive approach to provide an in-depth understanding of the mechanism of economic empowerment through ZISWAF. Research findings show that ZISWAF plays a crucial role in improving economic welfare through a paradigm shift from consumptive assistance to productive assistance programs. Management oriented towards sustainability and transparency has proven effective in promoting economic ind ependence among low-income communities and significantly reducing poverty rates. The implication of this study confirm that strengthening regulations, digitizing management, and improving public literacy regarding ZISWAF are essential. Management institutions must continue to improve their accountability in order to increase public trust, so that ZISWAF can become a key development in the future.

This study aims to describe in depth the professional management system of zakat, infaq, and shadaqah (ZIS) and hajj/umrah, which is the most effective form of da'wah bil hal in the modern era to rebuild the trust of the people gained from sharia values, namely transparency, accountability, and efficiency in managing public funds. Using a descriptive qualitative approach, data was collected through literature study. The results show that modern ZIS institutions not only distribute aid (charity) but also build an ecosystem of economic justice (social justice), which is the essence of substantive Islamic da'wah. The development of Hajj/Umrah management is also a form of da'wah bil hal that is in progress but is not yet fully effective. Therefore, this improvement is not merely an administrative improvement, but the grounding of Islamic values that are rahmatan lil 'alamin through structured, accountable, and impactful social work.

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.

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.

Amal Madani Indonesia (AMI) is a zakat philanthropic institution based in Cimahi, West Java, with a vision to empower communities through professional, transparent, and accountable management of zakat, infaq, and alms (ZIS) funds. As a zakat institution, AMI focuses not only on the collection and distribution of funds but also emphasizes the importance of good governance so that the collected funds can have a real impact on improving community welfare. This study aims to analyze AMI's contribution to improving community economic empowerment, evaluate the efficiency of zakat distribution, and examine the practice of Islamic philanthropic governance in the Cimahi region. The research method used is a descriptive qualitative approach with data collection techniques through field observations, documentation studies, and in-depth interviews with administrators and beneficiaries. The results show that AMI has a significant role in encouraging the socio-economic development of the surrounding community. The programs implemented are not only oriented towards distributing consumer assistance, but also focus on sustainable empowerment, for example through entrepreneurship training, mentoring micro, small, and medium enterprises (MSMEs), providing access to capital, and providing educational scholarships for children from underprivileged families. This strategy demonstrates that AMI is striving to shift the paradigm of zakat from merely a means of distributing welfare to an instrument for the economic development of the community. However, research also found several obstacles faced, including the program's distribution reach which is still limited to certain areas, limited human resources in managing empowerment programs, and low levels of zakat literacy among the community. The low understanding of some communities regarding the obligation of zakat has an impact on the potential for zakat collection that is not optimal. Therefore, efforts are needed to improve zakat education, optimize digital technology in collection and distribution, and strengthen collaboration with various parties, both government and the private sector.

Inequality in wealth distribution is a serious problem in the modern economic system. The gap between high and low income groups continues to widen, triggering various social problems. In the perspective of Islamic economics, zakat, infaq and waqf are present as instruments that not only have worship values, but also significant social and economic functions. This study aims to analyze the contribution of these three instruments in reducing the inequality of wealth distribution in society. Through descriptive qualitative approach and literature study, this research examines various literatures and secondary data obtained from zakat, infaq, and waqf management institutions in Indonesia. The results show that zakat, infaq, and waqf are able to act as effective wealth redistribution tools, improve the welfare of vulnerable groups, and strengthen social cohesion. These three instruments are proven to be a systemic solution in creating a more equitable economic balance. Therefore, accountable, professional, and trustworthy management is needed so that the socio-economic potential of zakat, infaq, and waqf can be optimized in supporting the creation of social justice according to Islamic teachings.

According to BPS data, in 2024, the poverty rate in Siak Regency reached 5.08% of a total population of 487.67 thousand. Family poverty is a major challenge in Indone-sia’s social development. As the official institution managing zakat, BAZNAS plays a strategic role in alleviating poverty. However, the current zakat regulations do not ful-ly support a family-based approach to zakat distribution. This study aims to formu-late a legislative reconstruction model for BAZNAS based on the Maqasid Syariah, ensuring that zakat distribution is more equitable, effective, and has a systemic impact on the welfare of poor families. Employing a qualitative normative approach and Maqasid Syariah theory, the study finds that the restructuring of BAZNAS regula-tions should emphasize the dimensions of protection for religion (din), soul (nafs), intellect ('aql), lineage (nasl), and wealth (mal), with the family as the fundamental unit of society. Family poverty is not merely a matter of economic incapacity; it also encompasses the failure to meet basic needs related to education, health, and social protection. Religious institutions like BAZNAS possess a constitutional and reli-gious mandate to manage zakat professionally. However, the current management and legislation of zakat have not been holistically oriented towards the sustainable empowerment of poor families. Within the framework of Maqasid Syariah, zakat is not only an obligatory act of worship but also a socio-economic instrument designed to safeguard five essential components: religion, soul, intellect, lineage, and wealth. Therefore, it is imperative to reconstruct zakat regulations in a manner that is attuned to contemporary needs and capable of addressing the challenges of family-based poverty.

This research aims to deeply understand the legal differences between zakat and waqf from the perspective of contemporary fiqh, as well as to analyze their relevance and application in the context of modern social, economic, and technological settings. This research uses a comparative analysis method with a descriptive qualitative approach based on literature study. The sources examined include classical fiqh literature from the four schools of thought, contemporary scholars' views, as well as modern regulations and fatwas related to zakat and waqf in Indonesia. The research findings indicate that although zakat and waqf have fundamental differences in legal status, form, and purpose of utilization, both share a common spirit of wealth distribution and community empowerment. Moreover, contemporary issues such as professional zakat, corporate zakat, stock zakat, cash waqf, productive waqf, and digitalization highlight the need for institutional renewal and strengthening to ensure that the laws of zakat and waqf remain relevant and effective in the modern era. This research concludes that understanding and managing zakat and waqf in an adaptive manner to the times is very important in realizing sustainable community welfare.

This study discusses the contribution of zakat in improving the economic welfare of society through the perspective of Islamic business management. The persistence of social and economic inequality across various segments of society underscores the importance of optimizing zakat management. In Islamic thought, zakat is not only a spiritual obligation but also a means of wealth redistribution that can strengthen the economic structure of the ummah. This research employs a library research method with a qualitative approach, analyzing various relevant sources to formulate efficient zakat management strategies that align with Sharia principles. The analysis reveals that the application of Islamic management principles—such as planning, organizing, actuating, and controlling—plays a crucial role in enhancing the effectiveness of zakat distribution, particularly in the form of productive zakat. Additionally, strengthening technological aspects, improving education for zakat managers (amil), collaborating with local institutions, and conducting intensive public outreach are complementary strategies relevant to the current context. The study concludes that professionally managed, integrated zakat administration based on Sharia values holds significant potential to serve as a sustainable driver for improving societal welfare.

Zakat and waqf are two essential instruments in Islamic teachings that hold great potential in supporting philanthropic activities and social development. This study aims to understand the various types of zakat an   d waqf and how their management can be effectively integrated into modern philanthropic practices. Using a qualitative approach with literature review methods, this research explores the concepts, types, and management practices of zakat and waqf in socio-religious and economic contexts. The findings indicate that zakat includes several types such as zakat fitrah, zakat mal, and professional zakat, while waqf comprises productive waqf, cash waqf, and fixed asset waqf. In philanthropic management, both instruments require professional, transparent, and accountable governance to maximize their social impact. The integration of zakat and waqf into modern philanthropic systems not only strengthens the role of religious institutions but also contributes to poverty alleviation and sustainable development.

Regulation PER-05/PJ/2019 is a fiscal regulation issued by the Directorate General of Taxes (DJP) as an effort to strengthen the governance and accountability of zakat institutions in Indonesia. This regulation governs the procedures for issuing certificates for zakat management institutions so that the zakat paid by muzakki can be deducted from gross income for tax purposes. This study aims to analyze how PER-05/PJ/2019 is implemented by zakat institutions, the extent to which this regulation enhances reporting and transparency, and the various obstacles encountered during its implementation. With a qualitative approach and descriptive method, this research found that PER-05/PJ/2019 encourages zakat institutions to meet administrative requirements, conduct external audits, and perform regular financial reporting, thereby enhancing professionalism and public trust. However, the main challenges are still faced by small zakat institutions, such as limited human resources and financial information systems. Nevertheless, this regulation opens up opportunities for zakat institutions to become more professional, transparent, and accountable, as well as strengthening the integration between the zakat and tax systems in Indonesia.

This research examines the governance of the National Amil Zakat Agency of Barito Kuala Regency as an effort to optimize transparent, professional, and sharia-compliant zakat management. Although South Kalimantan has the highest zakat potential in Kalimantan Island, its zakat realization is still far from the target, reflecting the challenges of public trust and the effectiveness of the institution's governance. This study aims to evaluate the governance of Barito Kuala National Amil Zakat Agency using three main indicators: Zakat Core Principles Index, Sharia Compliance Index of Zakat Management Organization, and Financial Ratio Analysis. Using a qualitative-descriptive approach, data was collected through observation and internal document analysis. The result shows that the implementation of Zakat Core Principle scores 0.44 (good enough category), while sharia compliance scores 0.72 (good category), and financial ratio shows high efficiency and effectiveness in collecting and distributing zakat. Important findings reveal that the suboptimal documentation of Operational Procedur Standard, absence of internal audit, and high operational burden become obstacles to ideal governance. Although the management of zakat in Barito Kuala National Amil Zakat Agency has been running according to regulations and sharia principles, improvement of institutional structure, documentation, efficiency of human resources, and transparency of financial statements are needed. This research provides a practical contribution as an internal evaluation of the institution and a scientific contribution in the development of accountable and sustainable zakat management in Indonesia.

This study aims to evaluate the impact of zakat on improving people's welfare in Indonesia. Zakat, as one of the financial instruments in Islam, plays an important role in reducing poverty and improving social welfare through equitable distribution of wealth. The findings of the study indicate that the distribution of zakat has a significant impact on improving the quality of life of beneficiaries, especially in terms of fulfilling basic needs such as education, health, and economic stability. In addition, zakat has also been proven to reduce poverty rates and reduce income disparities in society. The success of zakat is greatly influenced by professionalism in its management, accuracy in distributing to those in need, and transparency of zakat management institutions. These results emphasize the importance of strengthening the zakat management system and cooperation between institutions so that zakat can function optimally as a tool for economic empowerment and equalizing welfare in Indonesia.

This study aims to evaluate the impact of zakat on improving people's welfare in Indonesia. Zakat, as one of the financial instruments in Islam, plays an important role in reducing poverty and improving social welfare through equitable distribution of wealth. The findings of the study indicate that the distribution of zakat has a significant impact on improving the quality of life of beneficiaries, especially in terms of fulfilling basic needs such as education, health, and economic stability. In addition, zakat has also been proven to reduce poverty rates and reduce income disparities in society. The success of zakat is greatly influenced by professionalism in its management, accuracy in distributing to those in need, and transparency of zakat management institutions. These results emphasize the importance of strengthening the zakat management system and cooperation between institutions so that zakat can function optimally as a tool for economic empowerment and equalizing welfare in Indonesia.

This article comprehensively discusses the concept of zakat and waqf from the perspective of Islamic law, as well as its regulations and implementation in Indonesia. Zakat as a religious obligation has the function of purifying property and life, while waqf is a form of almsgiving which aims to provide sustainable benefits for society. In the context of national regulations, zakat is regulated in Law Number 23 of 2011, while waqf is regulated through Law Number 41 of 2004 and various implementing regulations. Zakat management is carried out by the National Zakat Amil Agency (BAZNAS) and the Zakat Amil Institute (LAZ), while waqf is managed by officially registered nazhir. This article highlights the importance of transparency, accountability and professionalism in the management of zakat and waqf funds, as well as the urgency of building synergy between the two to support sustainable social and economic development programs. Optimizing zakat and waqf as instruments for community empowerment requires strengthening institutional capacity, supporting adaptive regulations, as well as increasing literacy and community participation.

Professional zakat has the largest collection potential in Indonesia, but there is still a gap in the realization of zakat collection. The presence of zakat, including professional zakat, can help alleviate poverty. South Tangerang City, with a majority Muslim population, has a high potential for zakat, but the poverty rate is still increasing every year. This study aims to analyze the factors that influence the compliance of Muslim millennials in South Tangerang City in paying professional zakat. The data collection technique used was a purposive sampling with a sample size of 150 people. The analysis method used is Partial Least Square Structural Equation Model (PLS-SEM) using SmartPLS 4 software. The results show that income, altruism, and religiosity have a significant effect on compliance in paying professional zakat, while zakat knowledge does not show a significant effect. This study concludes that knowledge of zakat is not enough to encourage a Muslim to fulfill the obligation to pay zakat because other factors, such as income, altruism, and religiosity, have a greater influence.

The purpose of this research is to see what factors must be known by muzakki before paying zakat. The method of this research is This research is a type of literature research; This means that the information materials used come from library sources in the form of books, encyclopedias, magazines, journals, newspapers, journals, and others (Sutrisno Hadi 1987). The form of this research is descriptive, analytical, and critical. Therefore, the author can comprehensively describe what factors must be known by the muzakki before paying zakat. In this study, the author optimally uses two data sources related to this research, namely. Primary data sources and secondary data sources. The main sources of this research are books and scientific journals on factors that can affect muzakki. The result of this research is that trust will be obtained when a person feels comfortable in communicating, and other things, and when they can see firsthand the practice that their opponent is doing. Likewise, the trust of the muzakki in the professionalism displayed in BAZNAS, such as technology, conditions and adequate facilities will make the muzakki more comfortable in distributing their zakat to BAZNAS because they have met the criteria according to their expectations.

Islamic philanthropy management plays an important role in managing zakat, infaq, alms and waqf funds in a structured and accountable manner. The aim is to achieve social justice and equal distribution of welfare, help the poor, support social development, and strengthen the Islamic brotherhood. The basic principles of Islamic philanthropy management include sincerity, justice, target accuracy, efficiency and accountability. In its implementation, professional philanthropic institutions are established, effective fund collection systems, use of information technology, development of human resources, and development of innovative philanthropy programs. With effective management of Islamic philanthropy, it is hoped that it can create a just, prosperous and noble society.