AZKA International Journal of Zakat & Social Finance

Landskap Wakaf di Malaysia: Antara Legasi Agung dan Literasi yang Terhad dalam Memperkasa Institusi Pengurusan Islam

2025-06-30T02:48:54+00:00

Wakaf memainkan peranan penting dalam pembangunan sosio-ekonomi, namun tahap literasi mengenai wakaf dalam kalangan masyarakat sering kali dipersoalkan. Walaupun banyak kajian terdahulu menumpukan kepada aspek tadbir urus, pelaksanaan, inovasi, dan sumbangan wakaf kepada masyarakat, kurangnya penekanan diberikan terhadap tahap kefahaman masyarakat mengenai konsep dan peraturan wakaf. Kajian ini bertujuan untuk menganalisis tahap literasi wakaf dalam empat tema literasi iaitu Hukum dan Syarat Wakaf, Jenis dan Bentuk Harta Wakaf, Kebolehan Mengubah Harta Wakaf dan Pembangunan Ekonomi dan Impak Sosial. Kaedah kuantitatif melalui kaedah pengumpulan data menggunakan borang kaji selidik telah diedarkan kepada responden dari seluruh Malaysia. Seramai 280 responden telah memberi maklum balas terhadap kajian ini. Data ini dianalisis secara deskriptif melalui nilai min (mean). Dapatan kajian menunjukkan bahawa tahap literasi wakaf secara umum berada pada tahap yang sederhana, dengan kekurangan kefahaman yang signifikan dalam aspek perundangan dan tatacara pelaksanaan. Kajian ini turut mendapati bahawa literasi yang rendah boleh menyekat pembangunan inovasi dalam sektor wakaf dan mengurangkan sumbangan masyarakat. Sumbangan kajian ini terletak pada cadangan strategik yang dicadangkan, seperti program pendidikan dan kesedaran yang lebih komprehensif, yang boleh membantu meningkatkan tahap literasi dan seterusnya memaksimumkan manfaat wakaf dalam kalangan masyarakat. Implikasi kajian ini diharapkan dapat membantu institusi pengurusan wakaf merancang inisiatif yang lebih berfokus untuk menggalakkan penglibatan masyarakat secara lebih aktif.

Peranan Dana Zakat dalam Menyokong Bantuan Bank Makanan Ketika Krisis Bencana

2025-08-26T10:02:33+00:00

Dana zakat merupakan salah satu instrumen penting dalam sistem kewangan Islam yang berfungsi membantu golongan asnaf dan masyarakat yang memerlukan, khususnya ketika berlaku bencana, pandemik, dan krisis kemanusiaan. Dalam konteks ini, bank makanan muncul sebagai mekanisme yang pantas dan berkesan bagi mengagihkan bantuan makanan kepada mangsa terjejas. Namun, struktur agihan zakat tradisional sering menghadapi kekangan dari segi penyelarasan dengan inisiatif kecemasan seperti bank makanan, menyebabkan bantuan tidak dapat disalurkan dengan segera. Oleh itu, kajian ini dijalankan bagi menganalisis peranan dana zakat dalam menyokong operasi bank makanan ketika bencana dan krisis, serta menilai potensi kerjasama strategik antara institusi zakat, masjid, NGO dan komuniti setempat. Kajian menggunakan pendekatan kualitatif melalui analisis literatur dan temu bual separa berstruktur bersama pengendali bank makanan di Malaysia. Hasil kajian mencadangkan model bank makanan bantuan bencana di masjid yang berfungsi sebagai pusat pengumpulan dan pengagihan bantuan. Antara item bantuan termasuk makanan asas, minuman, kit kebersihan, peralatan tidur, pakaian, kelengkapan ibadah dan keperluan perubatan. Kajian menegaskan bahawa institusi zakat perlu melenturkan birokrasi agihan agar dana zakat dapat disalurkan dengan lebih cepat, teratur, dan patuh syariah. Kesimpulannya, pemerkasaan peranan dana zakat dalam menyokong bank makanan bukan sahaja mempercepatkan agihan bantuan, malah memperkukuh fungsi sosial zakat dalam menangani cabaran semasa.

A Proposed Framework to Address The Deduction Stagnation of Income Zakat in Payroll Systems: A Case Study of IIUM Staff at IIUM Gombak

2025-12-01T03:44:29+00:00

This paper examines the deduction stagnation of income zakat deductions within the payroll system at the International Islamic University Malaysia (IIUM) Gombak Campus, located in Selangor. Despite regular adjustments in staff salaries due to annual increments, promotions, and changes in statutory salary from the government, the monthly zakat deduction amounts have remained largely unchanged for many employees each year. Drawing on payroll data, zakat deduction records, and guidelines under the Lembaga Zakat Selangor (LZS), the study identifies systemic, behavioral, and procedural factors contributing to the non-adjustment of zakat deductions. This case study adopts a qualitative document analysis approach supported by quantitative descriptive statistics to trace patterns and inconsistencies in income zakat deductions over changes in income for two (2) periods. The findings suggest that limitations in the payroll system’s automation, lack of periodic zakat reassessment protocols, and insufficient staff engagement are key contributors to the issue. To address these challenges, this study adopts the principles of Behavioral Economics, specifically Thaler and Sunstein’s Nudge Theory (Thaler & Sunstein, 2008) and the concept of the Default Effect to propose a new mechanism. This study underscores the need for a dynamic zakat deduction framework that aligns with actual income fluctuations, in accordance with Shariah principles and contemporary best practices in Islamic Social Finance.

Isu-Isu Pengurusan Dana Awam dalam Sistem Perkhidmatan Islam di Malaysia dari Perspektif Hukum Islam: Tumpuan Zakat, Sedekah dan Wakaf

2025-05-31T01:53:15+00:00

Kajian ini menganalisis isu-isu yang menyentuh aspek muamalat dalam sistem perkhidmatan Islam di Malaysia terdiri daripada perkhidmatan zakat, sedekah dan wakaf dari perspektif hukum Islam. Di Malaysia, sektor perkhidmatan Islam seperti zakat, sedekah dan wakaf mulai diterima dalam kalangan masyarakat sebagai salah satu mekanisme yang berupaya membantu meningkatkan taraf kehidupan sejahtera masyarakat. Namun, sesetengah pihak masih mempersoalkan tahap ketelusan pengurusan dana agensi-agensi yang menguruskan perkhidmatan Islam apabila menganggap pengurusan dana hasil kutipan orang ramai tidak terhad kepada kutipan dan agihan semata-mata, malah turut dibelanjakan dan dilaburkan bagi tujuan lain. Justeru, terdapat satu keperluan bagi menganalisis pandangan hukum Islam mengenai kewajaran menggunakan dana awam yang diperolehi hasil daripada kutipan zakat, sedekah dan wakaf bagi tujuan perbelanjaan dan pelaburan yang dimaksudkan. Kajian ini menggunakan pendekatan kualitatif sepenuhnya melalui analisis dokumen bagi mendapatkan pandangan Islam berkaitan. Dapatan menunjukkan bahawa terdapat keharusan syarak mengenai pengambilan dana dalam bahagian ‘amil (zakat dan sedekah) serta nazir (wakaf), dengan kadar yang boleh diselaraskan. Manakala bagi aktiviti pelaburan, kajian mendapati syarak mengharuskan tujuan berkenaan dalam konteks sedekah dan wakaf sahaja, manakala dalam konteks zakat ia masih diperdebatkan dan memerlukan penelitian khusus. Justeru, kajian mencadangkan satu panduan ke arah menangani isu-isu berkenaan dalam konteks pengurusan hukum Islam semasa.

Cultural Aspirations and Zakat Practices: An Ethnographic Comparison of Muhammadiyah and Nahdlatul Ulama in Indonesia

2025-08-25T01:14:47+00:00

Academics rarely investigate the cultural aspects of zakat payment behaviour in a living context. Indonesia, a populous Islamic country with numerous civil society organisations, presents a compelling case for examining social cohesion. Given this potential novelty, the study focuses on the distinct approaches of the two largest Islamic organisations, Muhammadiyah and Nahdlatul Ulama. The article aims to understand the zakat-payment behaviour styles of these two socially grounded organisations. To undertake such aims, the paper uses a specific ethnographic case study in East Java, Indonesia. The regional location is chosen because of the central movements of both organisational programs and their significance to the largest membership population. The finding has identified prominent facts about the cultural aspirations being admitted, including the characteristics of 'gotong royong' (mutual assistance) and 'sungkan', a local expression. Moreover, the study has also uncovered categories of gotong royong, which comprise institutionalised and flexible forms. These mannerisms are characterised by Muzakki's loyalty and initiative. In tangible, intensive terms, a particular Muzakki from Muhammadiyah is more motivated to contribute a zakat via a formal hierarchical command from the top leadership of the organisation. Meanwhile, the distinct Muzakki of Nahdlatul Ulama relies on the persuasive approaches of influential individuals like the respected Islamic scholars, public officials, and reputable businessmen. Furthermore, the similarity between the two has demonstrated the existence of institutionalised practice in gotong royong, the sungkan culture, direct engagement, trust in official Amil institutions, the fiqh perspective, and family-based socialisation.

Model of Integration of the Islamic Human Development Index and Digital Zakat on the Economic Resilience of Communities in Jambi Province

2025-12-16T03:09:10+00:00

This study aims to analyze the influence of the Islamic Human Development Index (I-HDI), digital zakat-waqf and sustainable Islamic microfinance on strengthening the economic resilience of communities in Jambi Province. The research is motivated by the persistent regional development disparities, the suboptimal utilization of zakat and waqf potential, and the limited access of vulnerable groups to productive financial resources. Islamic development, grounded in the principles of maqasid shariah, provides a comprehensive framework that integrates material, spiritual, moral and social dimensions in improving human welfare and economic stability. A quantitative approach with an explanatory research design was employed. Data were collected through questionnaires, interviews and observations involving mustahik, microfinance beneficiaries and micro–small business actors in Jambi Province. The data were analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The findings are expected to offer empirical evidence regarding the significant roles of I-HDI, digital zakat-waqf and sustainable Islamic microfinance in enhancing community economic resilience. Theoretically, this study contributes to the development of Islamic economics literature, particularly the integration of Islamic human development indicators, digital Islamic philanthropy and sustainable Islamic microfinance. Practically, the research provides policy recommendations for local governments, zakat–waqf institutions and Islamic microfinance organizations to support inclusive and sustainable Islamic economic development in Jambi Province.

Mapping Global Research Trends on Green Sukuk and Blue Sukuk: A Bibliometric Analysis Using Scopus Data and Vosviewer

2025-09-10T07:52:11+00:00

This paper is a bibliometric mapping of the research trends on green sukuk and blue sukuk in the world through Scopus-indexed articles and visualized in VOSviewer. One hundred three hundred forty-four (134) documents published in 2016 through 2025 (year-to-date, as of September 2025) were reviewed in order to evaluate the rise in publications, the top-performers, institutions, countries, and direction of the field. The results show there will be a dramatic increase in the rate of scholarly interest, especially in the period of 2022–2025, and that green sukuk will become the most prevalent trend in research. The visualizations of networks and overlays show that the green sukuk, Islamic finance, sustainability, climate change, renewable energy, and the Sustainable Development Goals (SDGs) are strongly interconnected, which proves the tendency towards interdisciplinarity of the studied field. It is also analyzed that the output of the research is highly concentrated in particular countries and institutions with Indonesia as a leading country in issuing and discussing green sukuk academically. Blue sukuk, on the contrary, has a lack of bibliometric presence and is still at an early phase of practice and theoretical discussion. The present study will be useful to the literature in that it demonstrates the systematic knowledge mapping of the field, research frontiers, and strategic potential of green and blue sukuk as new tools of the Islamic sustainable finance.

Elemen Hifz Al-Nasl dalam Agihan Zakat di Negeri Kedah: Analisis Berdasarkan Maqasid Al-Syariah

2025-10-29T01:53:33+00:00

Artikel ini membincangkan elemen hifz al-Nasl dalam agihan zakat di negeri Kedah berdasarkan kerangka maqasid al-Syariah. Pemeliharaan keturunan merupakan salah satu daripada objektif utama syariah yang menekankan kepentingan menjaga maruah, kelangsungan hidup berkeluarga, pendidikan anak-anak serta perlindungan institusi kekeluargaan daripada keruntuhan. Artikel ini bertujuan meneliti bagaimana skim-skim agihan zakat yang dilaksanakan oleh Lembaga Zakat Negeri Kedah (LZNK) dapat menyumbang ke arah pemeliharaan keturunan golongan asnaf. Pendekatan kajian ini menggunakan kaedah kualitatif melalui analisis dokumen dasar dan laporan tahunan zakat. Dapatan kajian menunjukkan bahawa pelbagai skim agihan zakat seperti bantuan pendidikan anak-anak asnaf, bantuan perkahwinan, bantuan keluarga miskin serta sokongan kebajikan anak yatim, secara langsung menyumbang kepada pemeliharaan keturunan dalam bentuk menjaga kelangsungan institusi keluarga, mencegah keruntuhan moral dan memastikan kesinambungan generasi yang berdaya saing. Walau bagaimanapun, terdapat kekangan dari sudut keberkesanan pelaksanaan, termasuk isu birokrasi, ketidaksamarataan agihan dan kekangan dana yang kadangkala mengehadkan keberlangsungan program jangka panjang.

Factors Influencing Customer Preference for Wills Over Hibah: A Qualitative Study of Amanah Raya Berhad Employees’ Perspectives

2025-07-25T05:09:08+00:00

Islamic estate planning instruments, particularly Wasiyyah and Hibah are essential for mitigating the escalating issue of frozen assets in Malaysia. While existing literature frequently examines public awareness and behavioral intent to explain the underutilization of these tools , the operational realities encountered by the service providing institutions remain predominantly overlooked. This study aims to determine the primary factors driving customer preference for Wasiyyah over Hibah based on the perspectives of Amanah Raya Berhad (ARB) employees. Utilizing a qualitative case study design, semi structured interviews were conducted with five senior ARB personnel possessing extensive expertise in estate management. The collected data was systematically evaluated using thematic analysis. The analysis revealed four principal themes underpinning customer preference for Wasiyyah perceived procedural simplicity, financial feasibility, established institutional trust coupled with cultural familiarity and the catalytic effect of social religious dynamics. This research highlights practical bottlenecks often neglected in community based surveys by focusing on the institutional interface. To foster the adoption of comprehensive estate planning, the study advocates for targeted institutional interventions, notably the establishment of strategic awareness partnerships with entities like Tabung Haji during peak religious seasons.

Zakat Conditional Cash Transfers: Quantitative Methods and Evidence Gaps in RCT, DID, and PSM

2026-03-01T15:16:25+00:00

This study aims to review the methodological approaches used in assessing the impact of Conditional Cash Transfer (CCT) programs on poverty alleviation and human capital development. The novelty of this study lies in its systematic identification of methodological gaps within existing CCT research, offering new insights for adapting these methods to zakat-based welfare initiatives. Using a structured search guided by the PICO framework, relevant studies were retrieved from Scopus and Web of Science databases. The inclusion criteria focused on empirical studies published between 2018 and 2025 that reported measurable outcomes on poverty reduction and human capital enhancement. From 46 studies reviewed, 36 employed quantitative methods, with 22 using Randomized Controlled Trials (RCT), Difference-in-Differences (DiD), or Propensity Score Matching (PSM) to measure program impacts. These approaches emphasize causal inference through group comparisons between beneficiaries and non-beneficiaries. However, since the current research seeks to develop new CCT instruments for zakat distribution targeting asnaf groups who are not prior beneficiaries, such designs are not feasible. Instead, Partial Least Squares Structural Equation Modelling (PLS-SEM) is proposed as an appropriate analytical technique for construct validation and model development. The findings contribute methodological insights for designing evidence-based and sustainable zakat distribution strategies.