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ZAKAT: UNRESOLVED ISSUES IN THE CONTEMPORARY FIQH
... According to the al-Qurʾān (9:60), the amount should be distributed among eight groups of people. There are various objectives and reasons behind the obligation of zakat on rich Muslims, such as purifying the soul, establishing social security and balance (Billah, 2016;Ibrahim, 2014;Kahf, 2013). Therefore, owners of digital assets should be aware of their religious and social responsibilities toward society. ...
... It not only helps the poor but also strengthens the sense of brotherhood within the community and contributes to the socioeconomic development of the country. In other words, paying zakat helps the needy people in society by reducing their financial and material difficulties and improving their ability to purchase their regular necessities (Kahf, 2013;Ibrahim, 2014;Billah, 2016). The zakat system is designed to assist people in obtaining education, health support and essential skills, ultimately contributing to an improved quality of life. ...
... It also promotes a balanced economic system by preventing wealth from being concentrated among certain individuals in society. Through the zakat system, wealth is circulated among all levels of society, reducing the gap between the rich and poor (Kahf, 2013;Abu Bakar and Rahman, 2007;Billah, 2016). By fulfilling this obligation, a Muslim draws closer to Allah, releases themselves from selfishness, arrogance and greed for wealth and experiences a sense of satisfaction (Billah, 2016;Abu Bakar and Rahman, 2007). ...
Purpose
The purpose of this study is to propose and develop a zakat model for digital assets from the Sharīʿah perspective.
Design/methodology/approach
This research adopts a qualitative research method while studying the literature thoroughly, and it analyzes the data through an exploratory research approach to propose a zakat model for the digital assets.
Findings
This research aims to develop a zakat model for digital assets within the framework of Sharīʿah. Using a qualitative research method, the study thoroughly examines existing literature and uses an exploratory research approach to propose this zakat model. The findings suggest that digital assets hold the potential to be considered for zakat in the contemporary digital age. Previous studies indicate that both commodity-based and currency-based digital assets meet the criteria for zakat imposition. Given zakat’s significant impact on socioeconomic development, it is imperative to carefully manage these assets to maximize their potential benefits. However, variations in interpretations by different jurisdictions and Sharīʿah scholars regarding the understanding and classification of digital assets lead to ongoing scrutiny from legal and religious perspectives. This research aims to contribute to the discourse by proposing a zakat model for digital assets and identifying potential assets eligible for zakat.
Originality/value
This research seems to be the pioneer in providing a zakat model for digital assets, combining different segments of digital assets.
... In other words, it promotes the spirit of brotherhood in sustaining and strengthening social solidarity. It improves the purchasing power of basic needs and services by the needy people fulfilling their consumption demands (Kahf, 2013;Ibrahim, 2014;Billah, 2016). It can fulfil the needs of education, health and medical facilities, and other social welfare and human development that improves the life and productivity of needy people (Kahf, 2013;Imtiazi et al., 2000;Abu Bakar and Rahman, 2007;Billah, 2016). ...
... It improves the purchasing power of basic needs and services by the needy people fulfilling their consumption demands (Kahf, 2013;Ibrahim, 2014;Billah, 2016). It can fulfil the needs of education, health and medical facilities, and other social welfare and human development that improves the life and productivity of needy people (Kahf, 2013;Imtiazi et al., 2000;Abu Bakar and Rahman, 2007;Billah, 2016). ...
... In that, it greatly opposes the capitalist ideology of unfettered accumulation of wealth. Instead, wealth is circulated among the people by removing the gap between the poor and the rich in their living standards, and wealth is not hoarded by certain rich people in the society (Billah, 2016;Kahf, 2013). ...
This research aims to study whether zakat is due on cryptocurrency (Bitcoin) and to address the issues related to imposing zakat upon it. This study is conducted based on the qualitative research method following the inductive method and explanatory research approach. The findings show that Bitcoin is
recognised as a digital asset in many countries and the tax is imposed accordingly. As such, Bitcoin is among the zakatable assets since it meets the conditions of zakat on assets. Moreover, Bitcoin as a digital currency would also be zakatable if a country recognises it as currency, as would any regulated digital currency issued by a government. Imposing zakat on Bitcoin would boost the total amount of zakat collectible, which would be beneficial for needy people. Further research is recommended to provide the zakat model for Bitcoin and other cryptocurrencies.
... In other words, it promotes the spirit of brotherhood in sustaining and strengthening social solidarity. It improves the purchasing power of basic needs and services by the needy people fulfilling their consumption demands (Kahf, 2013;Ibrahim, 2014;Billah, 2016). It can fulfil the needs of education, health and medical facilities, and other social welfare and human development that improves the life and productivity of needy people (Kahf, 2013;Imtiazi et al., 2000;Abu Bakar and Rahman, 2007;Billah, 2016). ...
... It improves the purchasing power of basic needs and services by the needy people fulfilling their consumption demands (Kahf, 2013;Ibrahim, 2014;Billah, 2016). It can fulfil the needs of education, health and medical facilities, and other social welfare and human development that improves the life and productivity of needy people (Kahf, 2013;Imtiazi et al., 2000;Abu Bakar and Rahman, 2007;Billah, 2016). ...
... In that, it greatly opposes the capitalist ideology of unfettered accumulation of wealth. Instead, wealth is circulated among the people by removing the gap between the poor and the rich in their living standards, and wealth is not hoarded by certain rich people in the society (Billah, 2016;Kahf, 2013). ...
... First, they share the same objective, which is to achieve social justice. Like tax, Zakat allows transferring financial resources from those who have excess to those who are in need (Kahf, 1989). Also, in a society where Zakat is enforced by public authorities, Zakat would be similar to tax because both will be mandatory levies charged by the State for no specific or direct consideration to achieve certain economic and Vol. 5, No. 2, DEC 2022 e-ISSN: 2636 -9419 social objectives (Al Qaradaoui, 2006). ...
... 3 See section 2. 4 Zakat is charged on "Mal", which covers any type of valuable property. Kahf (1989) defines it as "any material things a person earns or possesses", including "all kinds of wealth and income". It is, therefore, broader than the term "wealth" used in the tax context and covers elements of both wealth (or capital) and income. ...
... However, the concept of growth (whether actual or potential) is not inclusive of all Zakatable items and may result in the arbitrary application of Zakat (Kahf, 1989) 6 . Accordingly, there should be a reconsideration of this condition to ensure a just and consistent application of the same. ...
Zakat is an efficient mechanism of wealth redistribution, allowing the transfer of wealth from those having excess resources to those in need with the aim of achieving social justice. Thus, at least from this perspective, Zakat can be compared to taxes. Considering Zakat as a form of taxation, this paper attempts to apply the principle of equity and the associated criteria, elements, and issues to Zakat. The paper demonstrates that the principle of equity, as envisaged in the context of taxation, is relevant for the purposes of Zakat since the latter: (i) accepts the ability to pay as a criterion for equity, (ii) applies horizontal equity, and (iii) embeds a mechanism of self-compliance that tackles avoidance and evasion. The paper also demonstrates that Zakat outperforms taxes as regards the implementation of the principle of equity due to its better ability to address the issues that are generally associated with this principle, including determining and measuring equity, addressing avoidance and evasion, and catering for inflation.
... Likewise the periodic rulings provided by the Fiqh academy of the OIC; the Fatwas issued by this academy have proven to be very effective in attending to some contemporary developments concerning Zakat (Abdullahi, 2019). Discussing the distributive function of Zakat, Kahf (1989) defined Zakah as, "a transfer payment from the wealthy to the poor for the purpose of redistribution of wealth and income in the society". Going a bit further, Faridi (1983) argued that "Zakah is the most important fiscal and distributive mechanism of an Islamic economy". ...
... Going a bit further, Faridi (1983) argued that "Zakah is the most important fiscal and distributive mechanism of an Islamic economy". But, Zakat is not the only means for transfer payment in an Islamic Economy (Kahf, 1989); other redistributive tools under Islamic economy include taxation, Islamic system of inheritance, Waqf, Sadaqat, and abolition of interest transactions. This paper reviews Zakat operations in Nigeria, as it is an important institution for fighting poverty and degradation in the society. ...
... There is need to adopt the more liberal view of Fiqh scholars on Zakat that adds many emerging assets classes into Zakatable asset base. This is the view of Fiqh Scholars such as Sheik Mustafa Al-Zarqa and Islamic Economists like Monzer 1989, 2007 and has already been put to practice elsewhere in the Muslim world. Though, this opinion differs from ...
The issue of managing Zakat programs in Nigeria has remained a very serious topic looking at the potential of the sector and its present deplorable condition. Unlike in some Muslim countries where the central government organized the collection and distribution of Zakat, in Nigeria because of the multi-religious composition of the country, that important task is left to various state governments and private Islamic organisations; and in most cases, the very burden of distributing Zakat is left to the individual Zakat payers to find the needy themselves who they will give their Zakat to. This research relied on secondary sources and is an analytical study. It proposes ways through which the management of Zakat shall be improved in Nigeria by reviewing existing literature in the field as well as the practice of Zakat institutions around the world.
... However, another study with a similar objective find that the contribution of Zakat proceeds could reach 7% of GDP in Pakistan, mentioning the percentage is adequate to eliminate the poverty gap in the county (Shaikh, 2015). Furthermore, for Pakistan, Kahf (1989) uses diverse categories of Zakat; according to his estimation, the collected Zakat fund can be between "1.6% of GDP to 4.4% of GDP". Hassan & Khan (2007) indicate possible replacement of government budgetary expenditures from 21% of Annual Development Plan (ADP) in 1983-84 to 43% of ADP in 2004-2005 by Zakat fund. ...
... Awad (1989) estimates onethird of GNP (about 3 to 4 percent of GNP as Zakat revenue) in Sudan could be redistributed to poor people in a decade collected from the wealthy. However, few studies regarding Saudi Arabia and Sudan estimate that the Zakat proceeds would not be more than 1 to 2 percent of GNP, when all the existing Fiche rules are followed (Kahf, 1989;Salama, 1990). ...
... Various methods for the calculation of Zakat proceeds have been suggested by scholars and experts. Kahf (1989) estimates Zakat proceeds for eight Muslim countries by considering National Income Account (NIA). Regarding the Zakatable items, he uses three different opinions of jurists known as Z1, Z2 and Z3. ...
The purpose of this study is to calculate Zakat proceeds in Bangladesh by using both classical and contemporary or alternative Zakat calculation methods. The results reveal that the percentage of Zakat amount to GDP is significantly higher than the average, i.e., 2.5-3%; under the classical and alternative approaches, the Zakat proceeds are estimated as 3.79 and 2.33 percent of GDP, respectively.
... Recent study about poverty alleviation in Malaysia (Zulkifil et al, 2021), show the importance of zakat in the effort to eradicate poverty and further able to improve the life quality of the poor.There are several research conducted related to the demonstration of the impact of Zakat in poverty alleviation by the estimation of potential Zakat collection. Kahf (1989) compares the percentages of GDP required for poverty alleviation under $1.00 and $2.0 with potential Zakat collection based on the different opinions for zakatable items. ...
... -Estimation of Zakat Z1, Z2 and Z3, based on three assumptions following the study of Kahf (1989):Z1 was based on the majority traditional view according to which Zakat is levied on agriculture, livestock, stock in trade, gold, silver and money. Z2 is based on the views of some contemporary Muslim scholars where Zakat can be imposed on net returns of industrial firms and building rents and on net savings out of salaries. ...
... -First: estimate potential Zakat that can be collected under three different opinions of scholars Z1, Z2 and Z3 (Kahf, 1989). -Second: estimate potential Zakat collection by the eligible potential payers. ...
Morocco, is one of the many countries that still suffer from inequality and a high poverty index despite the economic growth over the last few years. Indeed, This paper aims to demonstrate the effect of Zakat on poverty alleviation and redistribution of wealth by estimating potential Zakat collection in Morocco. The results of this study indicate that potential zakat collection can fill the resources shortfall for the poverty alleviation under 1.9 a day. The total of all zakat potential in Morocco are not only sufficient to provide for the shortfall and eliminate the extreme poverty but also can generate surplus.
... Though there are plenty of research works on different issues of zakat such as its significance, historical role in socio economic development and management framework, only few works are available on estimation of zakat in an economy. Kahf (1989), Faiz (1991), Shirazi (2004Shirazi ( & 2006, Habib (2004), Shirazi & Amin (2009) and Shaikh, S. A (2016) are the few empirical papers to estimate zakat potentials for meeting shortfall for poverty elimination. In Bangladesh, one paper by Akkas, Ali and Islam (2003) is available in which the authors attempted to estimate of zakat and ushr in Bangladesh using secondary data. ...
... However, we can assess potentials of zakat collection from the findings of the papers to find out the resource shortfall for poverty elimination and derive policy options. Kahf (1989) estimated zakat potential for eight Muslim countries. His estimates of potential zakat were based on three definitions of zakatable items. ...
... Shirazi (2006) have attempted to calculate the resource shortfall for poverty elimination through the potential proceeds of the system of zakat. The author followed three definitions of Kahf (1989) Shirazi and Amin (2009) is an extended and updated version of Shirazi (2006) which covers 38 OIC countries including Bangladesh. The authors estimate resources required and potential zakat collection for poverty eradication. ...
The paper attempts to make an estimate of zakat fund in Bangladesh economy and
investigate its role for attaining social development goals, poverty alleviation in particular. The
paper also focuses on significance of zakat, its history, present global practices and general
principles. By analyzing current status and challenges of zakat, finally the paper provide
recommendations for smooth management, collection and distribution of zakat in Bangladesh
for using it as an effective tool in alleviating poverty and reducing inequality, the two key goals
of SDGs
... Türkiye, Mısır, Endonezya, Pakistan, Katar, Suudi Arabistan, Sudan ve Suriye için üç farklı yöntemle (Z1, Z2, Z3) 1 potansiyel zekât geliri tahmin edilmiş, Türkiye'nin potansiyel zekât gelirinin bu üç yöntemle sırasıyla GSYH'nin %1,9'u, %4,9'u ve %7,5'i olacağı tahmin edilmiştir (Kahf, 1989). ...
... İslam Kalkınma Bankası üyesi ülkelerin potansiyel zekât gelirleri Kahf (1989) (Shaikh, 2016). ...
... Son zamanlardaki potansiyel zekât geliri araştırmalarında (Tabakoğlu ve Turan, 2017;Gümüş, Yardımcıoğlu ve Altıntaş, 2019; Zaim, t.y.; Kahf, 1989;Shirazi, 2014) Çalışmada Türkiye 2019 yılı için nüfusun en zengin %20'si, %40'ı ve %60'ının gelirinin %2,5'i oranında potansiyel zekât geliri elde edilmesi ve bu gelirin yoksullara transfer edilmesi halinde yoksulların gelir ve yoksulluk düzeylerinin nasıl değişeceği hesapları yapılmıştır. ...
... Dalam situasi ini, Kahf (1989), Abu-Saud (1988) dan Iqbal (1995) mengajukan pandangan para ilmuwan Islam untuk menilai semula beberapa perkara yang mempunyai ruang lingkup yang samar-samar untuk diteliti kembali. Sebagai contoh, perincian terhadap asnaf zakat, nisab zakat dan kadar peratusannya yang boleh menjadi nilai tambah dalam meningkatkan kutipan zakat dan pengagihannya institusi yang dipertanggungjawabkan. ...
... Rasionalnya, ada ruang lingkup yang bersifat fleksibel dalam memilih asas yang terbaik untuk disesuaikan dengan perubahan dunia semasa. Oleh itu, usaha-usaha baik dalam melanjutkan dan mengembangkan sumbangan ke arah meningkatkan pembangunan masyarakat amat diperlukan sebagai nilai tambah pihak-pihak yang berkenaan (Kahf, 1989;Mahmud & Haneef, 2012;Sadeq, 2004). ...
... Rasional mengkaji isu ini disebabkan faktor perubahan masa boleh memberikan impak jumlah nisab dan secara tidak langsung melibatkan kenaikan kos sara hidup terutama mereka yang dikategorikan sebagai fakir dan miskin (Kahf, 1989). Oleh itu, isu ini perlu diketengahkan bagi menjelaskan perkara-perkara yang mungkin boleh mengganggu gugat kebajikan umat keseluruhannya. ...
Buku Menelusuri Isu-Isu Kontemporari Zakat ini diterbitkan secara bersama beberapa orang akademik, pensyarah, penuntut universiti dan pelaksana yang terbabit secara langsung dalam industri zakat. Antara perbahasannya apakah prinsip dan kedudukan al-nama, penentuan uruf, intrumen ijtihad, zakat petroleum, analisis isu zakat pendapatan, penentuan zakat perbankan, ta’lif qulub, emas penanda aras nisab zakat, perakaunan zakat korporat, dana zakat untuk mikro kredit dan lain-lain.
... The fluctuation of price, indeed, varies the amount of nisab for that particular year. For the country that uses silver as the measurement of nisab, the inclination to involve the poor as a contributor of zakat is very high due to the low of the silver price currently (Kahf, 1989) Based on the facts, these precious metals are itemized as the commodity items, thus, it could not be averted from any rigorous market activity (Monzer Kahf, 1989;Browne, Abbriano, & Lockwood, 2015). It means that, the gold also will be facing the natural implication as the silver price experienced. ...
... The fluctuation of price, indeed, varies the amount of nisab for that particular year. For the country that uses silver as the measurement of nisab, the inclination to involve the poor as a contributor of zakat is very high due to the low of the silver price currently (Kahf, 1989) Based on the facts, these precious metals are itemized as the commodity items, thus, it could not be averted from any rigorous market activity (Monzer Kahf, 1989;Browne, Abbriano, & Lockwood, 2015). It means that, the gold also will be facing the natural implication as the silver price experienced. ...
... Gold and silver have no longer been a medium of transaction since the collapse of Ottoman reign in Turkey. Apparently, the nisab of money which is 20 dinar of gold and 200 dirham of silver will not be the same as previous due to the factor of demand and supply in the world market (Kahf, 1989. Thus, it might cause a confusion on how to measure the nisab either based on the silver or the gold. ...
This study aims to examine the views from the classical jurists and the contemporary with regards to the nisab of zakat particularly on the issue of the fluctuation of the benchmark price of the nisab, which are the gold and the silver. This issue raised due to the claim that the price of the nisab benchmark has a tendency to the exploitation of the group of poor and the destitute in the asnaf list. A comparison between the classical and the contemporary views are much needed in examining their discussion regarding the fluctuation of the price of the benchmark of nisab and their reaction in tackling the issues within the scope of two eras. The study makes use of the document analysis to discern the characteristics of view from both eras. Basically, the findings indicate that the classical jurists made some justification on the issue, though the system of the market price is not as similar as today, however, the concentration to the issue is limited. Otherwise, the contemporary shows their interest in resolving this issue. Relatively, it is clear that the issue raised has an implication to the concerned group. Thus, the discussion needs to be accounted from the aspect of risk management and as a step of precautionary to the authorities. With the emergence of Islamic awareness in the society, understanding the implications of various aspects of possibility pertaining the future welfare of the Muslim is essential. Therefore, this study puts some additional aspect to be concerned, which has received less attention or might be overlooked.
... Distinct views are given with regard to the Zakat collection's estimates at the aggregate level. Kahf (1989) estimates the potential of Zakat collection for a sample of eight countries and their averages by using National Income Accounts are reported in Table 1. These potential Zakat's estimations were based on three different views of jurists as regards of Zakatable items. ...
... Thus, for the countries under consideration, these averages are used to estimate their potential of Zakat collections as in our case study of Tunisia. The dissimilar potential Zakat collection (Kahf 1989) is due to different countries' economic structure. Therefore, we have adopted his definitions for estimating potential Zakat collections but with some changes. ...
... The collected Zakat from remittances is estimated by the 2.5% of the remittances saved domestically. Z i with (i = 1, 2 and 3), correspond to the averages of the three different views of jurists as regards of Zakatable (Kahf 1989): Z 1 = 1.8% of GDP, Z 2 = 3.9% of GDP and Z 3 = 4.3% of GDP. The simulation exercise requires the potential Zakat per capita because the objective of this paper is to examine the role of Zakat in poverty alleviation in Tunisia. ...
Zakat is one of the five pillars of Islam; it is compulsory for all the well‐off Muslims and is given to the needy. This study examines Zakat's impact on poverty in Tunisia. Using simulated data of individuals from Tunisian household surveys in 2010 and 2015, we measure the effect of Zakat to reduce poverty. This study uses the Fuzzy Approach to conclude that Zakat does reduce poverty. The simulation results display a significant decrease in the poverty index of Tunisia's seven regions.
... La majorité des articles sur Zakat se focalisant sur les aspects de la redistribution des richesses, de la lutte contre la pauvreté et le rôle de la Zakat dans la croissance économique par exemple (Mawardi et al., 2023) (Subekti et al., 2022) (Syed et al., 2022) (Arwani et al., 2022) (Suriani et al., 2021) (Mujahid, 2019), toutefois, peut d'article ont été consacré à des études empiriques pour l'estimation de la valeur de la Zakat. Pour permettre à la Zakat de remplir son rôle économique et social, une modélisation basée sur les hypothèses des trois opinions des savants Z1, Z2 et Z3 a été mis en place par (Monzer, 1989), il s'agit des trois options suivantes : ...
... Les résultats obtenus dépendent étroitement des hypothèses de départ et de quelle jurisprudence sur laquelle le chercheur s'est basé. En effet, l'assiette qui sert comme base de calcul de la Zakat reste un sujet de divergence des différentes écoles islamique, ainsi le calcul de ladite assiette ne prend pas en considération les nouvelles formes des richesses qui n'existait pas à l'époque du prophète et qui n'ont pas été citée par ses paroles (Monzer, 1989) ce débat va au-delà de la forme des richesses à inclure dans l'assiette de la Zakat nonobstant mentionne que toute propriété qui dépasse l'usage personnel doit faire l'objet d'un prélèvement sous forme de la Zakat. En effet, l'excès des richesses personnelles doit faire l'objet d'une récupération d'une partie de la richesse pour la redistribuer aux moins riches ou défavorisés selon une logique bien défini ou bien la réinvestir avant la redistribuer, à noter que la doctrine islamique à des avis divergents concernant l'investissement des fonds collectés dans le cadre de la Zakat, la première considère que les fonds collectés doivent être versés directement à « l'Asnaf », et le deuxième avis, est ceux qui sont d'accord pour investir les fonds de la Zakat pour les fructifier. ...
La Zakat, troisième pilier de l'islam, est une aumône obligatoire visant à éradiquer la pauvreté dans les sociétés musulmanes. Elle est considérée comme une source de financement du secteur sociale et un outil islamique important de redistribution des richesses. Elle cherche également à instaurer les principes de solidarité entre les musulmans en imposant à ceux qui disposent d'un certain niveau de richesse à en donner une partie à une catégorie bien déterminée fixée principalement par les textes du Quran, ceci est dans le but de les aider à ressortir définitivement du cercle de la pauvreté. Au Maroc, un fond spécial de la Zakat a été créé en 1980 sous la tutelle du ministère de l'économie et de la finance et figure depuis dans la loi de finance de chaque année mais il n'a jamais été mis en oeuvre suite une absence de décrets d'applications. Ce fonds peut être une source potentielle de financement « islamique » d'investissement dans le secteur sociale, ainsi il contribuerait à côté des autres programmes lancés par l'Etat Marocain à lutter contre la vulnérabilité sociale. Le présent article est scindée en trois parties, la première vise à expliquer le cadre conceptuel de la Zakat et une revue littérature, la deuxième partie montre son potentiel économique en menant un essai d'estimation basé sur les deux méthodes décrite dans les travaux de Jahangir & Bulut (2022) et Shaikh (2015), les deux méthodes en question ont permis de conclure une estimation de la Zakat potentielle au Maroc qui est de l'ordre de 1,97% à 3,96% du PIB. Enfin les observations constatées seront présentées et discutées. Abstract. Zakat, the third pillar of Islam, is an obligatory alms to eradicate poverty in Muslim societies. It is considered a source of financing for the social sector and an important Islamic tool for wealth redistribution. It also aims to reinforce the principles of solidarity between Muslims, by requiring those with a certain level of wealth to donate part of it to a specific category, as defined mainly by Quranic texts, to help them get out of the poverty zone forever. In Morocco, a special Zakat fund was set up in 1980 under the supervision of the Ministry of Economy and Finance and has been included in the Finance Act every year but has never been implemented due to a lack of implementing decrees. This fund could be a potential source of "Islamic" financing for investment in the social sector and would thus contribute alongside other programs launched by the Moroccan government to the reduction of vulnerability. This article is divided into three parts, the first focusing on explaining the conceptual framework of Zakat and a literature review, the second on its economic potential by conducting an estimation test based on the two methods described in the work of (Jahangir & Bulut, 2022) and (Shaikh, 2015), the two methods in question concluded an estimate of potential Zakat in Morocco of the order of 1.97% to 3.96% of GDP. Finally, the observations made will be presented and discussed. Abstract. Moroccan SMEs, which are closely linked to banking institutions to obtain the financing needed for their projects, often find themselves in a situation where these sources of financing are not easily accessible. Indeed, access to credit is often difficult for these categories of companies that are frequently confronted with the phenomenon of total and partial credit rationing. Among the causes of this problem, we can cite the somewhat opaque nature of their information system and their inability to comply with bank financing conditions compared to large companies. This article aims to shed light on the relationship between restrictive bank clauses, including the availability of guarantees, the characteristics of the credit requested and the credit rationing of SMEs in the CASABLANCA-SETTAT region. We conducted a questionnaire survey of 218 SMEs in the same region. Contingency and simple regression tests show that the lack of guarantees is a direct cause of total and partial credit rationing, particularly for small businesses that need significant financing.
... There are various scholars such as (Kahf, 1989;Shirazi, 2006;Shirazi and Fouad, 2010) who used the country's GDP to estimate Zakat's potential in the country. For the purpose of this article, we used the income tax approach as well as the GDP approach to estimate the Zakat potential. ...
... In this article, Kahf's approach for estimating zakat potential of various countries was used. Kahf (1989) estimated the Zakat potential for eight Muslim countries using the National Income Accounts. Potential Zakat estimates were based on three different views of jurists about Zakatable items. ...
In recent years, Ethiopia has rapidly developed its social safety net programs, which are integrated into the country's broader strategic plan called the Growth and Transformation Plan (GTP). The collection and distribution of the Zakat fund were carried out solely as voluntary and personal worship. As a result, the goals of this study are to estimate the potential of the Zakat Fund, explore opportunities and analyze the challenges facing institutionalization of Zakat in Ethiopia. The data collection methods were based on a questionnaire and secondary data. A questionnaire with closed and open-ended questions was distributed to 250 Zakat-payers to collect data. Among the findings of the study, it was seen that 82.9% of the survey participants have agreed with the establishment of the Zakat institution. 67.9% of respondents claimed that a Zakat institution should be organized at the level of a private institution or Civil Society Organizations (CSOs). Based on the income tax collected from the Revenue Authority of HRS in 2018, it was 60.651.915 according to Z3, 68.373.249 according to Z2, and 28.356.739 according to Z1. Total Zakat potential from Ethiopian GDP in 2017 is approximately 0.61 % of GDP under Z1, 1.5% of GDP under Z2, and 1.3% of GDP under Z3. Therefore, in Ethiopia, the potential of the Zakat fund and the possibility of applying the Zakat fund's institutionalization concept were examined, as the fund has not been examined by NGOs and policymakers to reduce poverty and alleviate socioeconomic problems of society.
... As for as empirical research regarding the Islamic measures of poverty alleviation are concerned, a few studies have also been conducted in Pakistan. These studies include Kahf (1989), Faiz (1992) Jehle (1994, Shirazi (1994), Hussain & Shirazi (1994), Malik, Hussain & Shirazi (1994), Shirazi (1995), Shirazi (1996), Kahf (1999), Ahmad (2000), Shirazi (2003), Toor & Nasar (2004), Shirazi (2006), Arif (2006), and Firdaus, Beik, Irawan, & Tonny (2012). ...
... Ali (1985) claims that Ushr collection and disbursement can make half of the poor families to cross the poverty line. Siddiqi (1988) and Kahf (1989) estimated Zakat potential for eight Muslim countries. Ahmad (1991) describes that the Quran and Sunnah have repeatedly emphasized feeding of the hungry and fulfillment of nutritional requirements of everyone. ...
... As for as empirical research regarding the Islamic measures of poverty alleviation are concerned, a few studies have also been conducted in Pakistan. These studies include Kahf (1989), Faiz (1992) Jehle (1994, Shirazi (1994), Hussain & Shirazi (1994), Malik, Hussain & Shirazi (1994), Shirazi (1995), Shirazi (1996), Kahf (1999), Ahmad (2000), Shirazi (2003), Toor & Nasar (2004), Shirazi (2006), Arif (2006), and Firdaus, Beik, Irawan, & Tonny (2012). ...
... Ali (1985) claims that Ushr collection and disbursement can make half of the poor families to cross the poverty line. Siddiqi (1988) and Kahf (1989) estimated Zakat potential for eight Muslim countries. Ahmad (1991) describes that the Quran and Sunnah have repeatedly emphasized feeding of the hungry and fulfillment of nutritional requirements of everyone. ...
Poverty is a curse at individual as well as community level. It is a threat to humanity at whatever level it exists. All the societies of the world have made efforts to address this challenge. Islam being the religion of all times has also presented a comprehensive system to alleviate this curse. The present study explores the application of some of these measures in collective way and brought into consideration the Zakat system exercised in Pakistan since 1980. This is hypothesised that weather Zakat disbursement along with other Islamic measures has proved to bail out the poor from poverty.
Descriptive as well as empirical appraisal of the existing system showed that the Zakat disbursement among the poor, needy, destitute, orphans and widows has played a significant role in poverty alleviation. The ARDL approach to cointegration is used to evaluate the short run and long run impact of Zakat disbursement along with the other exogenous variables on poverty. The results of the study show that there is an inverse relationship between poverty and Zakat disbursement both in the short run and long run. The study also investigated the certain flaws in the system operated in Pakistan and suggested the remedies.
... The zakat ratio of the industry sector is 5%, and that of the service sector is 2.5%. Özek et al. (1987), Zaim (1987), Kahf (1989) and Shirazi (2014) used this method to calculate the zakat potential. ...
... In the article titled "Zakat: Unresolved Issues in the Contemporary Fiqh", Kahf (1989) attempts to designate the zakat potential of some Islamic countries, including Turkey. ...
Poverty has been the leading social and economic problem of societies both in the past and today for the decades. This study examines the status of poverty in the Turkish economy and the role of zakat in poverty reduction. The zakat potential is analyzed in three methods and it is concluded that poverty in Turkey could be completely resolved via a potential zakat fund. It is suggested that to reduce poverty in Turkey, zakat should be enforced by favor of the state and it should be based on institutional foundations.
... As reported by the Bogor Institute of Agriculture and BAZNAS, the potential of zakat in Indonesia reached IDR217 trillion in 2010 and IDR286 in 2015. This is in line with the prediction of Kahf (1989) where Muslim countries, including Indonesia, their potential yield of zakat revenue could reach 2% of the national GDP. Although the realization of zakat collection was still very low compared to the existing potential, zakat is significant in the midst of the poor Indonesian economy. ...
... In Indonesia, Firdaus et al. (2012) estimated the potential of zakat to reach IDR217 trillion, equivalent to 3.4% of Indonesia's total GDP in 2010. Kahf (1989) also revealed that the potential of zakat in several Muslim countries, as well as Indonesia, could reach 2% of the total GDP. ...
This study aims to empirically measure and analyze the contribution zakat to human development and, consequently towards the achievement of the Sustainability Development Goals (SDGs) program in Indonesia. Specifically, this study intends to measure the differences in the Human Development Index (HDI) of zakat recipients before and after receiving zakat and measure the effect of zakat on the HDI and its components. The response to these issues, the study estimates the value of the Human Development Index (HDI) at a minor level; the individual and household levels. 100 recipients of zakat (mustahik) from the three programs of zakat distribution by the zakat institution of Aceh Province, Indonesia (Baitul Mal Aceh-BMA) were selected as the sample of the study using a combination of purposive and proportionate stratified random samplings. These zakat programs include zakat for cancer and thalassemia patients, zakat for one family one undergraduate scholarship, and zakat for buying working capital for the poor families. The paired t-test is adopted to assess the differences in HDI of zakat recipients before and after receiving zakat, while the multiple linear regression is used to measure the effect of zakat on the HDI and its components. The study found that, after receiving zakat, the HDI of zakat recipients is higher than before. Zakat is also recorded to have a significant positive effect on the HDI, while the family size affected negatively the HDI and the types of zakat and profession of zakat recipients have an insignificant effect on the HDI. These findings suggest the positive role of zakat in improving human development and it could be used as one of the instruments to accelerate the achievement of the SDGs agenda in Indonesia.
... However, this condition harms the lower income group by making them into the category of the zakat payers instead of zakat recipients. As a result of this probable situation, will contrast the objectives of shariah (maqasid shariah) behind the legislation of zakat as outlined in both the Quran and Sunnah (Kahf, 1989;Mat Isa, 2013). ...
Zakat distribution has a positive correlation with its collection. Thus, a higher collection of zakat will positively impact the distribution amount and reach a bigger pool of zakat recipients. However, some external constraints in its collection could likely have an adverse impact on its collection, especially the effect of the macroeconomic factors. It becomes crucial when the increase in the price of gold (one of the primary commodities used as a nisab benchmark for zakat in Islam) is claimed to negatively influence the collection and allocation of zakat to the respective recipients. Therefore, this study aims to investigate whether the high and low value of nisab due to the fluctuating price of gold in the world market could negatively influence the zakat collection and indirectly affect all the recipients, especially the poor and needy. In achieving this aim, this study will utilize a structured self-administered questionnaire to study the awareness of Muslims on the nisab of zakat and its influence on their zakat payments. It is still relatively rare to find any research on the awareness of the nisab of zakat and its relation to the zakat contribution. One past econometric study concluded that a higher nisab leads to a lower zakat collection. The findings of this proposed study could complement that previous study and hence be justifiable due to its significant impact on the recipients of zakat (asnaf) as the main stakeholders.
... Zakat helps stabilizing the extreme income distribution cycle (Shaikh, 2018). Kahf (1989) states that zakat's primary purpose is to achieve socio-economic justice, which is a simple transfer of a specific portion of the wealth of the rich to be allocated to the poor. Meanwhile, according to Mannan (1997: 256), zakat is the axis of state finances covering the moral, social, and economic fields. ...
... Zakat which stands as one of the five main pillars of Islam takes part in economic and social development. Kahf (1989) gives his opinion on the advantage of zakat that it has the ability to correct consumption behavior, production pattern as well as distribution function in Islamic society. In addition, zakat is also a measure of social selfreliance where a poor and needy people can get social safety net from those wealthy indirectly. ...
Purpose - This study investigated the policies over countries, specifically concerning the taxation in its regard with the zakat collection. The aim is to see whether making zakat compulsory helps solving zakat collection problem or not.
Method - The study used a descriptive analysis model with a qualitative approach. The range of data collected in 2006-2017 came from nine countries, namely Saudi Arabia, Kuwait, Sudan, Jordan, Brunei Darussalam, Malaysia, Indonesia, Singapore, Pakistan.
Result - The results of this study indicate that Sudan, Brunei Darussalam, Singapore and Pakistan follow a mandatory approach while Malaysia, Kuwait, Indonesia, Jordan and Saudi Arabia follow a voluntary approach. It was also found that a mandatory approach attracted more zakat collection as indicated by the zakat collection ratio.
Implication - Pointing out that mandating zakat by imposing it through regulations helps collect more zakat payments.
Originality - This research specifically contributes to studying the tax system in various countries to stimulate the collection of zakat by using a comparative study.
... One reason for the poor collection of zakat proceeds is the use of traditional interpretations that exclude many present-day assets/properties on which zakat should be paid. Many traditional assets such as livestock are not owned by most individuals, while many modern-day assets such as stocks are not included under the definition of wealth 13 . Through this micro maqasid can achieve macro maqasid, this means society development. ...
... Zakat as a poverty eradication tool (Kabir Hassan & Masrur Khan, 2007) Zakat, External Debt and Poverty Reduction Strategy in Bangladesh (Kahf, 2013) Zakat: Unresolved Issue in the Contemporary Fiqh (Raimi et al., 2014)but its impact is heavily felt in several Muslim majority nations (MMNs Corporate social responsibility, Waqf system and Zakat system as faith-based model for poverty reduction (Al-qardawi Y., 1999) A Comparative Study of Zakah, Regulations and Philosophy in the Light of Qur'an and Sunnah (Kahf, 2004) Islamic Economics: What Went Wrong? (Kahf, 2004) Role of Microfinance in Poverty Alleviation: Lessons from Experiences in Selected IDB Member Countries ...
This research provides a comprehensive historical and present development of zakat literature through bibliometrics analysis extracted from the Scopus database using Publish or Perish (PoP), RStudio, and VOSviewer. This study confirms that the literature on zakat has significantly increased during the last fifty years (1964-2021). This research identified that zakat literature had been comprehensively discussed by researchers across the nation from six aspects of research, namely the governance of zakat institutions ; zakat as a poverty eradication tool; zakat compliance in an Islamic perspective; zakat as a social security scheme; the intention to pay zakat; and the distribution of zakat. This study confirms that Malaysian scholars and educational institutions have demonstrated a strong research commitment to the theme of zakat.
... In a cross-country study, Shirazi and Amin (2009) estimate that Pakistan needs 1% of GDP for poverty elimination under $1.25 a day and needs 6.77% of GDP for poverty elimination under $2.00 a day. Previous estimates by Kahf (1989) show that Zakāt to GDP ratio between 1.6% and 4.4% is needed to fill the poverty gap. In another study, Azam et al. (2014) establish that Zakāt significantly enhances the welfare of households in Pakistan. ...
8. Qadri, H. M. –U. –D., & Bhatti, M. I. (2019). The Growth of Islamic Finance and Banking innovation, Governance and Risk Mitigation (1 ed.). United States: Routledge
... According to Beik et al., (2018) zakat plays an important key to achieving the SDGs, by embodying socially responsible development, and by bridging opportunities for economic growth and social welfare, particularly for the poorest and the most vulnerable. Khaf(1989) stressed the main goal of Zakat is to achieve social and economic justice. 296 Proceedings, 4 th International Conference of Zakat Zakat potential in Indonesia from various sources is approximately 217 trillion rupiah (Firdaus et al., 2012).Overall, in the last 3 years (2015 -2018), there was a very significant increase in the collection of zakat by 122 percent or Rp.4.5 trillion. ...
The purpose of this study is to find out what are key elements of constraint, strategies and stakeholders and to construct some strategies that may help enhance the role of zakat in achieving SDGs. This study uses a mix method, combining Delphi method and Interpretative Structural Modeling (ISM) by conducting literature studies and In-depth interviews with experts, practitioners and academicians. In realizing Sustainable Development Goals (SDGs), it requires the greater role of Zakat as a financing instrument. Experts, practitioners and academicians agreed that Strategy to Enhance Zakat Role to Support Sustainable Development Goals (SDGs) requires synergy between stakeholders. This is in line with 17th goal of SDGs, partnerships for the goals. In managing zakat, innovation is needed by utilizing fintech in zakat information system. The process of strengthening and monitoring zakat management must go through structured strategic steps to realize the acceleration of zakat management development. Researchers provided an analysis that BAZNAS and LAZ should collaborate with related parties to collect zakat such as fintech companies and coordinate with other institutions to distribute social funds to reduce overlapping distribution and to link programs or activities with SDGs.
... Al-Khayyat (1993) and Mannan (1987) have opined that this leeway was given by Allah to ensure that people are flexible when determining wealth liable for zakah. This has led to several debates, arguing that items liable for zakah be reviewed to accommodate modern day situations (Kahf, 1989;Iqbal, 1995), as this will ensure that more resources are collected as zakah and this will help in reducing poverty (Suhaib 2009). Ahmed (2004 argued that zakah coverage during the lifetime of the prophet, covered wealth that made the possessor a wealthy person at that time. ...
Zakah is the third and economic pillar of Islam. It acts as a redistribution mechanism by redistributing wealth from the wealthy to the less privilege, with the aim of bridging the gap between these two segments of the society. Zakah when carried out in letter and spirit, is capable of reducing absolute poverty. This article, being a literature review paper, focuses on zakah as a poverty reduction tool. It discusses the efforts of the Nigerian government in reducing poverty and why these measures taken by the government seemed not to have achieved their intended goals. The prospect of zakah in reducing poverty was also discussed. The paper recommends that the institution of zakah should be properly considered in the battle against poverty in Nigeria.
... Accrued asset based on the condition such marriage, decease, retirement etc This paper will focus on zakat al mal al mustafad that accrued assets from high skill level of professionals and as known as zakat on income or zakat on salary. Zakat on salary is important, therefore several scholars strongly argue to impose zakat on salary on the ground of justice and consistency (Kahf, 1989). Jawhar (2008) defines income can be received from employment income and open income. ...
... This means that the more amount of operational cost incurred to be used to distribute zakat, the more zakat can be distributed. This is also supported by Kahf (1989), who found that countries such as Jordan, Egypt, Kuwait, and Sudan even allocate more for operational costs so that more zakat can be optimally distributed. ...
This research aims to analyze the efficiency of zakat fund management in terms of its disbursements, Local Government Budget Allocation, and time according to the Zakat Core Principles in BAZNAS office of West Nusa Tenggara Province. There have not been many kinds of research that use Zakat Core Principles to measure zakat distribution efficiency in Indonesia. Most of the prior researches used Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI) to measure zakat distribution efficiency. The results of this research show that the Disbursement Efficiency in 2014 is considered efficient, for the years of 2015 and 2017 it is considered very efficient, while for 2016 it is only considered quite efficient. The results of Local Government Budget Allocation analysis show that the operational costs coming from APBD for 2016 are classified as efficient, while for the years 2014, 2015 and 2017 it is classified as inefficient. The results of Time Efficiency analysis show that the amount of consumptive zakat being disbursed is categorized as satisfactory because it was disbursed four times in one year, while the disbursement of productive zakat can be categorized as fast because it was done six times in a year.Penelitian ini bertujuan menganalisis efisiensi pengelolaan dana zakat dari segi penyaluran, alokasi APBD dan waktu berdasarkan Zakat Core Principles pada BAZNAS Provinsi Nusa Tenggara Barat. Selama ini penelitian yang merujuk pada Zakat Core Principles sebagai alat ukur efisiensi penyaluran zakat masih sedikit dilakukan di Indonesia yang sebagian besar menggunakan Data Envelopment Analysis (DEA) dan Malmquist Productivity Index (MPI). Hasil penelitian menunjukkan bahwa kinerja Disbursement Efficiency pada tahun 2014 efisien, untuk tahun 2015 dan 2017 sangat efisien. Sementara, pada tahun 2016 cukup efisien. Hasil alokasi APBD menunjukkan bahwa biaya operasional yang berasal dari dana APBD pada tahun 2016 memiliki kinerja efisien. Sebaliknya, pada tahun 2014, 2015, dan 2017 tidak efisien. Hasil Time Efficiency menunjukkan bahwa jumlah penyaluran zakat konsumtif dikategorikan baik (4 kali dalam setahun). Sementara, zakat produktif dapat dikategorikan cepat (6 kali dalam setahun).
This chapter offers a contextual backdrop for the ongoing literature on Islamism by tracing the scholarly discourse surrounding it and examining case studies of Islamist governments in the twenty-first century. It discusses the relationship between Islam and politics, often referred to as political Islam, and explores how Islamist movements navigate the political terrains of their respective contexts, influencing their trajectory towards democracy or authoritarianism. By laying out this conceptual groundwork, the chapter provides readers with the essential tools and analytical framework necessary to navigate the complexities of Islamist politics. It serves as a foundational pillar upon which the rest of the book builds, offering insights into the dynamics at play within Islamist movements. Furthermore, the chapter concludes with a discussion on religious hegemony, majoritarianism, populism, and policy choices. It underscores the potential risks associated with unchecked Islamism, cautioning against the tendency towards majoritarianism that may arise in the absence of liberal democratic constraints.
The modern approach to zakat institution is a significant economic and social instrument for the poverty alleviation and stability of the Muslim Ummah. This paper highlights a wider scope of understanding the term "Poverty" and discusses how zakat institution can play an important role to alleviate the status of poverty in Muslim countries in the modern world. The main task of this paper is to use zakat institution to serve as a pool of resources for the economic and social development of the Ummah beginning with those who most needy. In this regard, zakat funds can be utilized for the development of resources especially concentrate in the area of human capital development for the long-term rather than short-term relief for those in need and at the same time, prevent the zakat revenues from diversion to undesired directions (Vision of IDB 1440H). We should aim at using zakat fund as a means of providing assistance that will have a long-lasting effect. Zakat institution should have long-term programme to teach the poor and needy know how to catch fish rather than every year we merely provide them with fish to eat.
Although financially developed countries play pioneering roles on the innovative financial instruments, whether high level of financial development leads to a wider range of instruments or having a wider range of instruments leads countries to financially develop has not been fully discovered. Especially for the countries that adapt Islamic financial instruments, the relation between financial development and green financial instruments is still not known. In this context, the objective of this chapter is to investigate whether there is a significant lead/lag relationship between financial development and issuance of green sukuk. While initial results show that countries that are already financially developed are more eager to issue green sukuk, a detailed investigation on the nature of the lead/lag relation reveals that green sukuk issuance leads financial institutions to be more accessible and financial markets to have more depth.
The recent years have seen a growing trend towards a responsible and sustainable utilization of non-renewable resources. The core objective of sustainable development is to tap the available resources in a manner that boosts the present development “without compromising on the ability of future generations to meet their own needs.” For achieving this objective, the United Nations came up with the idea of Millennium Development Goals (MDGs) in 2000 followed by their short term successors, the Sustainable Development Goals (SDGs) in 2015. The SDGs comprise of 17 goals and 169 measurable targets revolving around the five P’s- Peace, prosperity, people, partnership and planet. They call for poverty radication, sustained and inclusive growth strategy, environmental protection, social development and harmonious co-existence. In order to succeed in these objectives, there is a need to mobilize all possible resources; International, national, as well as local actors. The role of Islamic Finance comes into picture as a source of financing that is profitable as well as socially and environmentally beneficial. Islamic finance could play a vital role in fulfilling the objectives of SDGs with solidarity schemes such as waqf, zakat , qard alhassan along with other instruments (sukuk among others) of Islamic finance for this purpose. Islamic Financial Institutions (IFIs) promote financial inclusion, stability and resilience, reduces vulnerability and mitigating risk, and counters social and environmental issues and infrastructural development. They have the potential of addressing the present day challenges of the West Asia and North Africa (WANA) regions along with the objectives of sustainable development. The purpose of this paper is to highlight the vital role and possible contribution of Islamic finance as a tool in achieving the SDGs in the WANA region effectively and efficiently.
The prolonged Movement Control Order (MCO) in Malaysia in mitigating the spread of Covid-19 has negatively impacted the socioeconomic conditions of the community. The Government channels various initiatives and assistance to reduce the impact of this global health crisis. Zakat institutions at the state level also played a crucial role in providing aid to ease the impact of Covid-19. However, it is feared that the implementation of the programme, including the aid distribution, was not carried out in an integrated manner, thus reducing its impact in alleviating the hardship of the people. This article examines zakat’s functions and potential in cushioning the impact of Covid-19 by looking into the facts and figures of zakat collection and distribution nationwide, including special Covid-19 zakat aid. Despite the potential and role of zakat, which is recognised to complement this, data and information coordination with numerous other aid-giving agencies needs prioritisation. It will not only achieve the objective of zakat to alleviate poverty but also minimise the impact of Covid-19. In addition, this paper also highlights the emergence of a new group under asnaf gharimin (those in debt) that requires further observation and strategic mechanisms of zakat institutions.
This chapter elaborates on the root causes of food insecurity in the world. It presents Islamic economic empowerment programs to ensure the participation of smallholder farmers to ensure a healthy supply of agricultural commodities. The chapter deals with the supply-side issue. In doing so, the role of Zakat and Islamic microfinance is explained. The chapter identifies the root cause of global food insecurity as price volatility in agricultural input and output markets due to Shari’ah non-compliant conventional financial derivatives. Price instability in the agricultural sector’s input and output markets undermines the sector’s smooth functioning. The chapter explains why the agricultural sector architecture should be designed to promote many smallholder farmers rather than solely focusing on big farmers for long-term sustainability. In such a design, the economic policy should not allow unfair price formation in input and output markets at the expense of smallholder farmers.KeywordsIslamic microfinanceSmallholder farmersWarehousingAgricultural commodity tradeFinancial derivativesSDGsIslamic Organization of Food Security
Housing is related to population trends, which supposedly occur independently of government. On the other hand, housing stock is assumed to be a controllable commodity. Nevertheless, it cannot be concluded that housing stock can be manipulated for the population while the population cannot be adjusted to the housing stock. The reason is that the lack of affordable housing can impact the population trend. For instance, the less affordable housing is, the more likely people will avoid prominent families, noting that marriages and divorces are the main drivers of the demographic determinant of housing. Even a lucrative real estate business falls if the population trend were to move toward irreversible decline. This chapter elaborates on the root causes of the world’s unaffordable housing and the role of Zakat and Waqf. It emphasizes that land prices should not increase by channeling funds to the housing sector for hoarders. Instead, the solution is to make affordable shelter available to encourage families to have more children, ensuring society’s continued survival. Also, housing should be provided with essential social infrastructure with community Waqf to guarantee sustainable cities.KeywordsLand use policySustainable citiesZakatWaqf
Membayar zakat merupakan kewajiban yang harus ditunaikan oleh umat Islam. Namun, kewajiban bukanlah faktor satu-satunya yang mendorong seseorang dalam menunaikan zakat. Ada juga faktor-faktor lain, seperti pendapatan muzakki, religiusitas, pengetahuan zakat, dan inovasi amil. Hal tersebut yang menjadi latar belakang penulis dalam melakukan penelitian ini. Tujuan penelitian ini adalah menguji pengaruh pendapatan muzakki, religiusitas, pengetahuan zakat, dan inovasi terhadap motivasi muzakki dalam membayar zakat di UPZ Kementrian Agama Kabupaten Tasikmalaya. Metode penelitian dalam penelitian ini menggunakan metode kuantitatif. Data yang digunakan berupa data primer melalui kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah uji instrumen, uji asumsi klasik, dan uji hipotesis yang diolah dengan IBM SPSS Statistics 22. Hasil penelitian menunjukkan religiusitas, pengetahuan zakat, dan inovasi, masing-masing variabel memperoleh nilai thitung > ttabel yang memiliki arti bahwa Ho ditolak dan Ha diterima. Nilai thitung dari masing-masing variabel berturut-turut 3,568, 2,733, dan 4,768 atau bisa dikatakan terdapat pengaruh. Variabel pendapatan muzakki memperoleh nilai thitung < ttabel yang artinya Ho diterima dan Ha ditolak atau bisa dikatakan tidak terdapat pengaruh dengan nilai thitung = -2,150. Hasil uji F memperoleh nilai Fhitung > Ftabel dengan nilai Fhitung = 25,382 dan signifikansi < 0,05 yang artinya Ho ditolak dan Ha dierima. Hasil koefisien determinasi atau (R2) dalam penelitian ini, yaitu 39% yang memiliki arti bahwa motivasi membayar zakat profesi dipengaruhi oleh variabel X1, X2, X3, dan X4. Sedangkan, sisa dari koefisien determinasi, yaitu 61% disebabkan oleh faktor-faktor lain di luar penelitian ini.
Penyelidikan ini bertujuan untuk mengkaji pandangan syarak dan potensi kutipan zakat al-Mustaghallat terhadap industri-industri yang berkaitan dengannya. Zakat al-Mustaghallat adalah cabang al-mal al-Mustafad bersama-sama dengan zakat gaji dan pendapatan profesional yang lain.
Walaupun zakat gaji dan pendapatan profesional sudah kemas dari sudut pengurusan dan pelaksanaannya serta sudah diterima baik oleh orang ramai, namun zakat al-Mustaghallat masih mempunyai banyak permasalahan yang perlu kajian, bahkan sebahagian besar institusi pungutan zakat masih tidak mengamalkan sepenuhnya. Hal ini kerana wujud pertindanan dengan zakat lain seperti zakat perniagaan dan pertanian seperti zakat hasil sawit. Penyelidikan ini akan mengenal pasti kategori perniagaan yang berada di bawah zakat al-Mustaghallat, seperti yang disepakati oleh para sarjana, contohnya seperti industri pengangkutan, perhotelan dan pembuatan.
Selain daripada itu, kajian juga akan berusaha untuk memperoleh data yang dikeluarkan oleh Suruhanjaya Syarikat Malaysia (SSM) bagi mengenal pasti anggaran jumlah zakat yang berpotensi untuk dikeluarkan dalam tahun-tahun kewangan tertentu. Penyelidikan ini akan merangkumi sebahagian besar syarikat Muslim di Wilayah Persekutuan. Penyelidikan akan menggunakan pendekatan kualitatif dan kuantitatif di mana data dari kualitatif akan dikumpulkan dari pandangan fuqaha (fuqaha klasik dan kontemporari), manakala data kuantitatif pula akan dikumpulkan daripada laporan tahunan syarikat perniagaan al-Mustaghallat. Data ini akan disimulasikan untuk menganggarkan potensi sumbangan Zakat al-Mustaghallat dapat dikumpulkan.
Kepentingan kajian ini adalah untuk mengenal pasti sumber baru zakat al-Mal al-Mustafad serta meramalkan jumlah kutipan baru bagi institusi zakat di Malaysia secara amnya dan memperkayakan rujukan penyelidikan syariah.
Distrust to zakat institutions is one of the causes zakat funds not reaching the potential amount in Indonesia. Blockchain technology, with its capability of tracing, can provide transparency information. The Blockchain-based Zakat can potentially overcome distrust issues to zakat institutions. However, the legal status of cryptocurrency is still skeptical. This study aims to see the feasibility of CBDC can be implemented in blockchain-based Zakat in Indonesia. The method used in this research is the qualitative method. An extensive literature review method was utilized to identify and analyze the relevant literature in order to propose the model. This study suggests Blockchain-based Zakat with the use of CBDC and BAZNAS as the zakat agencies.KeywordsBlockchainZakatCBDCTrust
This paper analyzes the Malaysian Zakah/Zakat Management, which is related to law and its actual proceeds.Despite numerous efforts being made in many OIC Muslim countries and technological breakthroughs, Zakah is still unable to tackle poverty eradication. This study shows the progress of Zakah by one of the OIC Muslim countries, Malaysia. Malaysia's Zakah actual proceeds are a far cry from a total Muslim population; in fact, approximately 60% of Malaysians are Muslim. Although enjoying tremendous economic growth, Zakah’s potential contribution to Malaysia indicates a gap within the country’s GDP. These failures may relate to Zakah institutions in each state that do not fully adhere to general Islamic law or not follow the fatwa of the Shafi' sect that Zakah is obligatory. The explanation is that, since the country is home to many races and religions, Zakah is exempted from contribution. A prove that the fatwa affects the Zakah's collection, the data would be computed to estimate the proceeds by statistical tools, namely; descriptive, correlation, regression, and the ARDL approach to co-integration testing. This study examines a collection of data between 1991 to 2019 related to economic growth in Malaysia, for instance, Zakah's collection, GDP, interest, inflation, taxes, and unemployment in the country. This paper encourages policymakers to review the decision taken by National Council Fatwa Committee to adhere to the proper fatwa by Shafi's sect and to create effective infrastructure policies.
Keywords Zakah, Adopted Model, Institutional Admisitration, Kano State This paper is a study of the services of Kano State Zakat and Hubusi Commission in the collection and distribution of Zakah. It employed qualitative research design, and aimed to find out the model applied in the administration of Zakah in Kano state. Data were collected from primary and secondary sources, including the law establishing the Commission, reports prepared by the Commission, unpublished researches etc. The findings showed that, the law establishing the Commission provided it with the powers to collect and distribute Zakah. But the law did not prescribe items of Zakah, the beneficiaries, Nisab, and method of calculation. It also does not compel the contributors to hand over Zakah to the Commission. To achieve the above administrative processes, the Commission designed internal policies on items, calculation, Nisab, beneficiaries, collection and distribution. However, absence of a law conferring on the Commission, the authority to collect Zakah on obligatory basis, shows that Kano state runs voluntary model of administration of Zakah, similar to what obtains in some contemporary Muslim countries. The weakness of voluntary administration, is the inability of Zakah administering bodies to collect reasonable amount of proceeds. This naturally affects the overall objective of applying Zakah to cushion the suffering of the poor. ADOPTED MODEL'İN NİJERYA KANO EYALETİ'NDEKİ KURUMSAL ZEKAT YÖNETİMİNDE UYGULANMASI OZET Anahtar Kelimeler Zekat, Adopted Model, Kurumsal Yönetim, Kano Eyaleti Bu makale, Kano Devlet Zekatı ve Hubusi Komisyonu'nun zekatın toplanması ve dağıtımındaki hizmetlerinin bir çalışmadır. Nitel araştırma tasarımını kullanılmış ve Kano eyaletinde zekat yönetiminde uygulanan modeli bulmak amaçlanmıştır. Veriler, Komisyonu kuran yasa, Komisyon tarafından hazırlanan raporlar, yayınlanmamış araştırmalar vb. dahil olmak üzere birincil ve ikincil kaynaklardan toplanmıştır. Bulgular, Komisyonu kuran yasanın kendisine zekatı toplama ve dağıtma yetkisi verdiğini göstermiştir. Ancak yasa, zekat kalemleri, yararlanıcılar, Nisab ve hesaplama yöntemini öngörmemiştir. Aynı zamanda Komisyona zekat üzerinde katkıda mecbur etmez. Komisyon, yukarıdaki idari süreçleri başarmak için öğeler, hesaplama, Nisab, yararlanıcılar, toplama ve dağıtım konularında iç politikalar tasarladı. Bununla birlikte, Komisyon'a, zorunlu olarak zekat toplama yetkisi veren bir yasanın olmaması, Kano Eyaletinin, bazı çağdaş Müslüman ülkelerde elde edilene benzer şekilde, zekatın gönüllü yönetim modelini yürüttüğünü göstermektedir. Gönüllü idarenin zayıflığı, zekat yönetim organlarının makul miktarda gelir tahsil edememesidir. Bu, doğal olarak, yoksulların çektiği acıyı hafifletmek için zekat uygulamanın genel amacını etkiler.
In early 2017, Kenya experienced one of the worst droughts in the country’s history and at the peak of the drought, it was estimated 2.7 million people were in need of humanitarian assistance. The International Federation of the Red Cross and Red Crescent (IFRC) joined forces with the Kenya Red Cross and other aid groups to pioneer a drought-assistance program in southern Kenya. This chapter will assess the use of traditional faith-based mechanisms such as Islamic social finance tools and its increasing role in humanitarian action. This chapter will outline what the key instruments are, discuss what types of sustainable solutions they can provide and assess what the future role this traditional mode of financing can play in the humanitarian sector. Lastly, this chapter will extrapolate the lessons learned from the IFRC Drought-Assistance Program that utilized this mode of financing.
This paper analyzes the Malaysian Zakah/Zakat Management, which is related to law and its actual proceeds.Despite numerous efforts being made in many OIC Muslim countries and technological breakthroughs, Zakah is still unable to tackle poverty eradication. This study shows the progress of Zakah by one of the OIC Muslim countries, Malaysia. Malaysia's Zakah actual proceeds are a far cry from a total Muslim population; in fact, approximately 60% of Malaysians are Muslim. Although enjoying tremendous economic growth, Zakah’s potential contribution in Malaysia indicates a gap within the country’s GDP. These failures may relate to Zakah institutions in each state that do not fully adhere to general Islamic law or not following the fatwa of the Shafi' sect that Zakah is obligatory. The explanation is that, since the country is home to many races and religions, Zakah is exempted from contribution. A prove that the fatwa affects the Zakah's collection, the data would be computed to estimate the proceeds by statistical tools, namely; descriptive, correlation, regression, and the ARDL approach to co-integration testing.This study examines a collection of data between 1991 to 2019 related to economic growth in Malaysia, for instance, Zakah's collection, GDP, interest, inflation, taxes, and unemployment in the country. This paper encourages policymakers to review the decision taken by National Council Fatwa Committee to adhere to the proper fatwa by Shafi's sect and to create effective infrastructure policies
This chapter clarifies the differing roles of Zakat and Waqf in poverty alleviation, hunger, and inequality. An ideal social safety net is attainable by focusing on poverty, giving special attention to economic empowerment programs. Zakat should play a supporting role in abating hunger for people in the transition while counterbalancing inequalities created by market imperfections. Since Zakat funds cannot be used for social infrastructure development, traditional Waqf should fill the bill. Contemporary forms of cash Waqf and corporate Waqf are essential in mobilizing resources for social infrastructure development.
This article aims to describe the management of zakat in Indonesia in a political and legal perspective carried out by BAZNAS (Badan Amil Zakat Infaq and Sadaqah) and LAZ (Lembaga Amil Zakat). Management of zakat management in a political-law approach is manifested in the zakat management regulations in Indonesia, namely Law no. 23 of 2011 concerning Zakat Management. Through literature research with a political-law approach, this research finds the following three points. First, the existence of BAZNAS is legitimized by law as a non-structural institution under the President, which has the authority to manage zakat, whether it is the collection, distribution or development of zakat assets. Second, as a consequence, taxes that have been paid through central BAZNAS or regional BAZNAS can reduce taxable assets. Third, BAZNAS has the power to recommend LAZ as well as supervise LAZ's performance at all levels, and the results are reported to BAZNAS.
الزكاة هي الركن الثالث من أركان الإسلام. وكما أنها عبادة مالية فهي أيضا أداة مؤثرة في النشاط الاقتصادي، والتكافل الاجتماعي؛ باعتبارها ﺟﻮﻫﺮ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺎﱄ ﺍﻹﺳﻼﻣﻲ ﻭﺃﺩﺍﺗﻪ ﺍﻷﺳﺎﺳﻴﺔ ﻹﻋﺎﺩﺓ توزيع الدخل بين أفراد المجتمع. ولذلك وفي ظل قيام العديد من الدول الإسلامية بالتطبيق المؤسسي لفريضة الزكاة؛ تتجلى ضرورة معرفة مدى تأثير الزكاة على نسب التفاوت في توزيع الدخل القومي في هذه الدول. تتبنى هذه الدراسة مشكلة تقدير مدى نجاعة التطبيق المؤسسي للزكاة في تخفيف نسب التفاوت في توزيع الدخل القومي في تلك الدول محل الدراسة. وسيقوم هذا البحث بالإجابة عن هذه المشكلة من خلال تقدير نماذج قياسية تربط التفاوت في توزيع الدخل بحصيلة الزكاة في سبع دول إسلامية في الفترة الممتدة من 1990- 2013م، وهذا ما لم تقم به الدراسات السابقة – على حد إطلاع الباحثين. الكلمات المفتاحية : حصيلة الزكاة، توزيع الدخل، مؤشرات التفاوت، آثار مباشرة وغير مباشرة، نماذج قياسية.
Zakat is one of the instruments for well-being distribution. Zakat is also one of the most significant institution of Islam, in early Islamic zakat proved to be an extremely effective tool for poverty alleviation and inclusive finance. Total potential of zakat in the OIC member countries ranges from 1.8 percent to 4.34 percent of their GDP. Zakat has the potential to be developed economically. In contrary, development and performance of zakat institutions was relatively poor and this is illustrated by the collection of zakat in Muslim countries on average very low, less than 1% of GDP. Maqashid Syariah is considered intellectual methodologies for Islamic studies and Non-Law studies. This has been used by the Muslim scholars to propose Islamic reform and revival in many aspects of live and to address problems of the Ummah in a way that is in line with Islamic tradition and aspirations. The institutions could make the Maqashid Sharia as an essential benchmark to design zakat distribution programs in both countries. Zakat Institution objective should be the leading institution in economic empowerment of society by enacted Maqashid Sharia as the basis of designing the sustainable empowerment indicators. This paper aims to analyze and evaluate institutional program of collecting zakat in reaching Maqashid sharia and to identify the issues and the strategies of Zakat institutions. This study presents a comparison of zakat distribution programs between two countries, Indonesia and Malaysia, represented by Bazis DKI Jakarta and LZS in achieving five Maqashid Sharia aspects. This paper contributes to sustain the social life development in terms of the proper Zakat distribution by considering Maqashid Sharia. The originality of this paper is to provide provide insight for strategy on how Zakat institution could optimize their potency in achieving Maqashid Sharia.
Urusan zakat adalah tertakluk di bawah pentadbiran negeri-negeri (Majlis Agama Islam Negeri). Bagi menambahbaik pengurusan zakat, sesetengah MAIN telah menubuhkan institusi khusus untuk menjalankan tugas-tugas zakat mereka melalui pelaksanaan desentralisasi kuasa. Sejak itu, kutipan zakat terus meningkat dari tahun ke tahun. Namun begitu, desentralisasi kuasa tidak dilaksanakan di semua negeri. Maka atas sebab ini, timbul beberapa isu, antaranya perbezaan struktur pentadbiran zakat, isu keberkesanan kutipan, proses fatwa dan penyelidikan serta sistem pengurusan kutipan itu sendiri. Kajian ini bertujuan mengkaji konsep desentralisasi kuasa dalam organisasi pengurusan zakat di Malaysia, menerangkan perbezaan pengurusan zakat pendapatan di Malaysia dan menganalisis kesan desentralisasi kuasa ke atas organisasi pengurusan zakat pendapatan di Malaysia. Untuk mencapai objektif tersebut, kajian kualitatif dilakukan berdasarkan data-data perpustakaan dan temubual. Hasil kajian mendapati bahawa amalan desentralisasi kuasa dalam organisasi pengurusan zakat memberi kelebihan berbanding negeri yang tidak mengamalkan desentralisasi kuasa terutamanya dalam aspek penyelidikan fatwa zakat, pengurusan sumber manusia dan pencapaian kutipan zakat Manakala dari sudut sistem kutipan zakat pendapatan, terdapat beberapa kelebihan kecil terutamanya dalam penyediaan saluran bayaran zakat berteknologi terkini. Secara umumnya kajian ini mencadangkan agar semua MAIN di Malaysia menjalankan desentralisasi kuasa di setiap organisasi pengurusan zakat ke arah membentuk kaedah pengurusan zakat yang lebih baik di negeri masing-masing.
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