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The results of this study indicate that DT Peduli Jambi has not yet fully optimized the management of productive zakat, despite having a structured management system in place. Based on data analysis, several key factors were identified as obstacles to optimization. First, there is a lack of public trust in the institution, as reflected in the absence of significant growth in zakat collection over the past three years. This condition highlights the need for more effective communication and transparency strategies. Second, administrative challenges remain, such as a record-keeping system that is not yet fully integrated digitally and limited human resources with expertise in managing productive zakat. Third, resistance to change among beneficiaries persists, with approximately 30% refusing to adopt modern business management methods offered by the program. Fourth, there is a high dependency on assistance, with 40% of beneficiaries still heavily reliant on institutional mentoring. Fifth, participation in training programs remains low, with an average attendance rate of only 65%. Nevertheless, overall the program is categorized as “fairly successful” with an achievement score of 70 out of 100. This indicates that productive zakat holds great potential to promote economic empowerment of the community but has not yet been maximized due to structural and cultural barriers. Therefore, improvements are needed in transparency, capacity building of human resources, as well as persuasive and participatory approaches for beneficiaries, so that the goal of economic empowerment through productive zakat can be more effectively realized.

Tujuan dari penelitian ini adalah untuk mengeksplorasi prospek penerapan teknologi blockchain dalam pengelolaan Zakat di Indonesia untuk meningkatkan transparansi, efisiensi, dan akuntabilitas dalam pendistribusian dana Zakat. Pengelolaan zakat di Indonesia masih menghadapi berbagai tantangan, terutama dalam hal transparansi dan akuntabilitas, yang dapat menurunkan kepercayaan Muzakki terhadap lembaga zakat. Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara, observasi, dan dokumentasi pada Badan Pengumpul Zakat Kota Palopo untuk mengetahui potensi dan hambatan penerapan blockchain dalam sistem Zakat. Hasil kajian menunjukkan bahwa teknologi blockchain mampu mencatat transaksi zakat secara permanen, tidak dapat diubah, serta memungkinkan Muzakki memantau penyaluran zakat kepada Mustahiq secara real time. Dengan sistem yang terdesentralisasi, blockchain dapat mengurangi risiko penyalahgunaan dana, meningkatkan efisiensi pengumpulan dan penyaluran Zakat, serta memastikan dana Zakat digunakan sesuai peruntukannya. Akan tetapi, pengenalan teknologi ini masih menghadapi banyak kendala. Ini termasuk infrastruktur teknologi yang terbatas, regulasi yang tidak mendukung, kurangnya literasi digital di kalangan penduduk, dan biaya implementasi yang relatif tinggi.

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.

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.

Poverty is one of the problems in this nation since its founding until now. There are still many poor people in Indonesia who need help. The government has made many efforts to overcome poverty, one of which is by promoting zakat. Zakat is an Islamic solution for the distribution of wealth from the rich to the poor. So it is important to form members of society who like to pay zakat. It is important to provide an understanding to members of society about the importance of zakat in life. For this reason, it is necessary to promote politicization in zakat. Understanding the importance of zakat can be done by using various means in the structure of society.

Sharia accounting has become a substitute concept for conventional accounting. The concept of sharia accounting not only prioritizes management and capital owners, but also prioritizes other parties, such as consumers, society and even their responsibilities to God. A description of building a good business and being able to contribute by building a zakat-oriented entity. Zakat oriented makes an entity good if it can provide maximum zakat contributions, so that zakat oriented not only maximizes its profits but also how much the entity pays its zakat. But the value of the zakat must be based on the assets or wealth owned by the entity obtained in a halal manner. The purpose of this study was to determine whether the Zakat Financial Report at LAZNAS Yatim Mandiri Palembang Branch was in accordance with PSAK No. 109. This study was conducted to test the financial reports prepared by LAZNAS Yatim Mandiri Palembang in accordance with PSAK No. 109 concerning Zakat Accounting. According to the findings obtained from this study, it was concluded that Yatim Mandiri Palembang as one of the National Zakat Amil Institutions (LAZNAS) had fully implemented the use of PSAK No. 109. In presenting financial statements. Because in PSAK No. 109, zakat accounting aims to regulate the recognition, measurement, presentation and disclosure of zakat, infaq/sadaqah transactions.

Islamic religious education plays an important role in the formation of character and noble morals. The main goal of Islamic religious education is to form children who are faithful, have good morals, and do good deeds. There are several means of Islamic religious education that can be used to form noble character and morals. Formal education such as madrasahs, religious schools, and Islamic universities can be effective means of Islamic religious education; Non-formal education such as pengajian, majlis taklim, and other religious activities can be flexible means of Islamic religious education; Informal education such as education in the family, community, and environment can be very effective means of Islamic religious education; Technology such as the internet, applications, and social media can be modern and effective means of Islamic religious education; Extracurricular Activities Extracurricular activities such as religious activities, social activities, and sports activities can be fun and effective means of Islamic religious education. In the formation of character and morals, Islamic religious education must pay attention to several aspects such as the formation of good and noble morals, such as honesty, patience, and caring. The formation of correct and consistent worship, such as prayer, fasting, and zakat. The formation of good and fair muamalah, such as being fair, honest, and caring. The formation of high and deep mukasyafah, such as understanding the essence of oneself, God, and the universe. The formation of good and noble character, such as being confident, independent, and responsible. Thus, Islamic religious education can form the character and morals of children who are good, noble, and pious.

The main objective of this research is to analyse the extent of the application of sharia accounting in the management of zakat in zakat institutions. This research uses a qualitative approach with literature study as the main method. The qualitative approach was chosen because it allows to deeply explore abstract concepts such as Islamic accounting, zakat, and financial management, as well as their interconnections. Based on the findings of this study, it can be concluded that Islamic accounting has a crucial relationship and role in the management of zakat. The application of sharia principles such as al-amana, al-adl, and al-khas in zakat accounting not only ensures transparent and accountable fund management, but also increases public trust in zakat institutions. Good accounting practices such as segregation of funds, preparation of transparent financial statements, and independent audits are key in realising effective and efficient zakat management.

Investment is a type of economic activity. Behind all wealth there is zakat. If wealth is not used in a useful way, it can be taken away by zakat over time. One of the good things about zakat is that it encourages all Muslims to use their money in ways that are productive. Only the profits from investments are subject to zakat, not the assets themselves. Everyone should know about the ethics of investing to make sure they don’t invest in things that are not allowed in Islam. Not knowing about Islamic investment can lead people to make bad decisions and act in ways that go against Islamic law. The desire for big profits is one reason people might make wrong choices. Investment is a kind of business, and it has risks because it involves uncertain things, which can lead to uncertain or unstable results. Islam encourages people to take action and be prepared through investing. Putting money in an Islamic bank is also considered an investment because the outcome is not certain.

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.

This research was conducted among the people of Suka Makmur Village, Muaro Jambi Regency, among whom work as farmers and traders. In the lean season, they still have to fulfill their daily needs, such as clothing, food and shelter. Apart from that, they also have to save and invest to meet future needs. This research aims to: (1) find out strategies for managing family finances in an Islamic way in creating a sakinah family. (2) knowing the supporting and inhibiting factors faced by the people of Suka Makmur Village, Muaro Jambi Regency in managing family finances in an Islamic manner in creating a sakinah family. This research uses a qualitative approach with the type of field research. Determining the research subjects was purposive and used data collection techniques through observation, interviews and documentation. The results of this research show that the Islamic family financial management strategy in creating a sakinah family in the Suka Makmur Village community, Muaro Jambi Regency has carried out financial planning such as managing family finances, savings, investment and zakat. Meanwhile, the supporting and inhibiting factors faced by the people of Suka Makmur Village, Muaro Jambi Regency in managing family finances in an Islamic manner in creating a sakinah family. Supporting factors are faced such as instilling mutual respect, providing support to your partner or family, and having a good personality such as being frugal. Meanwhile, factors such as wasteful nature, lack of communication, and economic problems.    

Professional zakat is a type of zakat which is specifically related to income or earnings obtained from certain jobs or professions in the Islamic economy. This is a form of zakat given by individuals who have income from their work or business. Professional zakat is one of the topics of contemporary jurisprudence that is still debated and not yet fully agreed upon by scholars. This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information related to professional zakat. The research results show that Professional Zakat is calculated based on a certain percentage of an individual's income after meeting basic needs and debts that must be paid. The percentage that must be spent varies between 2.5% to 20% depending on the assets owned

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 position of wealth functions to cover basic needs as provisions for carrying out worship to Allah, SWT. Assets in Islamic legal governance function to spread prosperity to the weaker sections of society. Therefore, the weak party's right to ownership of property must be released and distributed to other parties, whether requested or not. Economic inequality is a trigger for crimes committed because of poverty, such as theft. Islam views that poverty is not an insult, but Islam provides solutions to poverty alleviation such as by requiring the payment of zakat and encouraging infaq shodakoh and other forms of obligations which aim to care for the weak, such as waqf. Islam is very concerned about equal distribution of property ownership, in fact its concern is included in the structure of the pillars of Islam, namely the obligation to pay zakat.

Zakat Management Details the Management of Zakat Given from an Institution to Prospective Zakat Recipients Required in Distributing Zakat. To ensure that the practice of zakat is in accordance with sharia principles, the management of zakat distribution is carried out. In this research, the author tries to make research and analysis regarding the management of zakat distribution at the North Sumatra Regional Unit PLN Baitul Mall Foundation which includes planning, organizing, distributing zakat, as well as monitoring the validity of muzaki when receiving zakat, such as the validity of muzaki in terms of where one lives and the family. , and education. The results of this study will show that the North Sumatra Regional Unit PLN Baitul Mall Foundation has become a leading organization for distributing ZIS (zakat, infaq, and shadaqoh) in the PT PLN (Persero) environment in order to make mustahik become muzaki.

Zakat is the fourth pillar of Islam that must be carried out by a Muslim who has been able to achieve the nisab that has been determined and the time of ownership has reached 1 haul. The legal basis regarding zakat is in the Al-Quran surah Al-Baqarah verse 110. The collection of zakat funds is carried out to help people in need, especially mustahik people who receive zakat. Through this research, it is hoped that it will be known how BAZNAS in Padang Lawas district carries out its duties as a zakat management institution and the extent to which BAZNAS has contributed to improving the economy of the Islamic community in the region. The results of this research can be an important input for BAZNAS and other related parties to continue to improve the effectiveness of zakat fund management and community economic empowerment. The results of this study indicate that the management of zakat funds in BAZNAS Padang Lawas district. It has 2 types of distribution of zakat funds, namely consumptive zakat and productive zakat where productive zakat has an economic program where BAZNAS provides business capital to Muslim communities who submit application proposals to the Padang Lawas district BAZNAS office to help improve the community's economy but lack the skills of mustahiq who receive zakat capital in developing their business so that they are given training for those who are really interested in running a business. In this way, it is hoped that it will reduce the failure of mustahik to receive business capital.

The fundraising strategy at Lembaga Amil Zakat is a way and effort to influence the community. The purpose of this study is to find out how effective the implementation of digital fundraising strategies is, how digital fundraising strategies are and what are the supporting and inhibiting factors of digital fundraising strategies in increasing the number of muzakki. The method used in this study is qualitative descriptive. The results of this study are known that the effectiveness of the digital fundraising strategy implemented by LAZ OPSEZI has been optimally distributed to mustahik and digital fundraising strategies, namely: Promotion is carried out digitally in order to continue to increase the number of muzakki, such as Q-RIS, Transfer, Zakat Features to facilitate in carrying out Zakat, infak and alms. However, at LAZ OPSEZI muzakki there are still many offline or pick up zakat. One of the supporting factors is the legality of LAZ OPSEZI, and the obstacle is that there are still many who do ZIS offline because they lack understanding in digital form.  

The research aims to determine the effect, the magnitude of the influence, and the relationship between the transparency of zakat management on the interest of muzakki in Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. The data source for this research was obtained from questionnaire answers given by research respondents, namely the people of Paluh Manis Village, Gebang District, who paid zakat at BAZNAS, Langkat Regency, as many as 56 respondents. Data analysis in this study used validity test, reliability test, classic assumption test, hypothesis test, and simple linear regression analysis. Based on this test, it is explained that there is a significant influence between the transparency of zakat management on the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. smaller than 0.05 or (0.000 <0.05) and tcount > ttable (4.382 > 2.00488) so there is an influence of variable X on variable Y. Transparency of zakat management affects the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency by 24.9%. There is a positive or parallel relationship between the transparency of zakat management and the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency.    

This study aims to determine the concept of haul in the perspective of four schools of thought. This research is a type of qualitative research with library research methods. This study uses a normative language and juridical approach. The data are sourced from various literature explorers whose sources are journals, books and proceedings. Data analysis is used by tracing various literatures from articles, books, proceedings and other relevant, analyzing and drawing conclusions. The results of the study are that First, according to the agreement of the scholars, among them according to the four schools of thought that haul is not required for agricultural and fruit zakat. Second, the concept of expediting the payment of zakat before the haul during the pandemic, there is no difference among the four schools of thought, in fact what is wrong is the paradigm of society, the way of thinking, the way of understanding their knowledge is wrong, therefore there must be an effort to reshuffle the paradigm through reformulation of the zakat haul in the future. pandemic, namely the adjustment of the zakat haul during the pandemic.

Penelitian ini dilakukan atas dasar problem paradigmatik yang muncul dan mengakar pada mindset kaum mukmin, yang cenderung memisahkan antara ibadah mahdah dan ibadah muamalat. Penelitian ini menggunakan jenis penelitian kepustakaan (library research), dan pendekatan penelitian yang digunakan dalam penelitian ini adalah Teologis Antrophosentris. Zakat merupakan salah satu dari lima pilar agama, oleh masyarakat kita cenderung dikategorikan sebagai ibadah yang sakral serta tertutup dari inovasi dan perubahan-perubahan. Layaknya shalat, puasa dan haji, zakat juga diberlakukan demikian, dimana zakat hanya dimaknai sebatas perintah teologis, yang kemudian menggerus makna dari zakat yang tidak implikatif terhadap kesadaran filantropi. Zakat merupakan ibadah yang berdimensi ganda, meliputi dimensi mahdah dan juga muamalat. Rekonstruksi sadar zakat dengan mengembalikan khittah zakat sebagai ibadah yang mencakup dimensi mahdah dan muamalat, maka zakat tidak boleh dimaknai terpisah.