MICROECONOMIC EMPOWERMENT BASED ON ZAKAT, INFAK, AND SEDEKAH: A SOLUTION FOR COMMUNITY WELFARE
DOI:
https://doi.org/10.63736/jc.v2i2.600Abstract
Kemiskinan masih menjadi salah satu tantangan utama dalam pembangunan ekonomi di Indonesia. Salah satu solusi yang dapat dikembangkan adalah melalui pemberdayaan ekonomi mikro berbasis zakat, infaq, dan sedekah (ZIS). Instrumen ZIS dalam Islam memiliki potensi besar dalam membantu masyarakat miskin dan meningkatkan kesejahteraan sosial. Artikel ini bertujuan untuk menganalisis peran strategis ZIS dalam mendorong pemberdayaan ekonomi mikro dan mengkaji efektivitasnya sebagai solusi alternatif penanggulangan kemiskinan. Penelitian ini menggunakan pendekatan kualitatif dengan studi pustaka dan dokumentasi sebagai metode utama. Hasil penelitian menunjukkan bahwa pengelolaan ZIS yang tepat, produktif, dan terintegrasi dengan program pemberdayaan mikro dapat menciptakan kemandirian ekonomi dan mengurangi kesenjangan sosial di masyarakat.
References
Amalia, NM, Amarta, CC, & Erlangga, RT (2021). Optimization of Zakat Funds in Community Empowerment. Jihbiz Journal of Islamic Financial Economics and Banking, 5(2). Https://Doi.Org/10.33379/Jihbiz.V5i2.870
Arif Rahmansyah. (2021). Determinants of Zakat, Infak and Alms Receipts (Case Study at Baznas Mataram City and Baznas West Nusa Tenggara Province). Journal of Accounting Student Research, 1(3). Https://Doi.Org/10.29303/Risma.V1i3.95
Aziz, RM, Arrozy, MFR, Kurniyanto, IR, & Ronaydi, M. (2023). The Influence of Trust and Knowledge on Interest in Paying Zakat, Infak and Alms with Promotion as a Moderating Variable. Edunomika, 8(1).
Darmawati, D., Jaryono, & Wahyudin. (2018). Exploratory Study on Zakat, Infak, and Alms (Zis) Governance. Performance, 25(2).
Dewi, A., Himmawan, D., & Syathori, A. (2023). Analysis of the Collection and Distribution of Zakat, Infak, and Alms at the National Zakat Agency (Baznas) of Indramayu Regency. Jsef: Journal Of Sharia Economics And Finance, 2(2). Https://Doi.Org/10.31943/Jsef.V2i2.32
Effendi, A., & Mory, FK (2021). Public Understanding of the Differences Between Zakat, Infak, Alms and Waqf (Ziswaf) (Case Study in Tanjung Barulak Village, Tanjung Emas District). Zawa: Management Of Zakat And Waqf Journal, 1(1). Https://Doi.Org/10.31958/Zawa.V1i1.3330
Fefi Diana Putri, Ahmad Supriyadi, & Elok Fitriani Rafikasari. (2023). Analysis of the Influence of Tulungagung Regent Regulation (Perbup) Number 86 of 2020 on the Acquisition of Zakat, Infak and Alms at Baznas Tulungagung. Juremi: Journal of Economic Research, 3(1). Https://Doi.Org/10.53625/Juremi.V3i1.5944
Fitriyah, RD, & Iswandi, I. (2023). Practice of Utilization of Zakat, Infak and Alms Funds Through Health Programs (Case Study at Rahmatan Lil Alamin Foundation, East Jakarta). Journal of Law and Human Rights Wara Sains, 2(07). Https://Doi.Org/10.58812/Jhhws.V2i07.480
Harahap, KAU (2023). Analysis of the Utilization of Zakat, Infak, and Alms (Zis) in Empowering the Community in the Field of Education at Baznas Langkat Regency. Journal of Education and Teaching Review, 6(3).
Herman, H. (2017). Communication Strategy for Zakat, Infak, and Sedekah (Zis) Management Through Social Media. Communicatus: Journal of Communication Science, 1(2). Https://Doi.Org/10.15575/Cjik.V1i2.4833
Hikmaningsih, H., & Pramuka, BA (2020). Accountability in Zakat, Infak and Alms Collection Institutions in the Perspective of Shari'ah Enterprise Theory (Set). Journal of Economics, Business, and Accounting, 22(3). Https://Doi.Org/10.32424/Jeba.V22i3.1644
Ikram, MF, & Ridwan, S. (2023). 2023 Madani: Multidisciplinary Scientific Journal of Zakat, Infak, and Alms Management in Islam 2023 Madani: Multidisciplinary Scientific Journal. Madani: Multidisciplinary Scientific Journal, 1(11).
Indri Hariani, A., & Junaedi, W. (2023). The Influence of Accounting Information Quality, Accountability, Transparency of Financial Reporting and Accessibility on the Level of Receipt of Zakat, Infak and Alms (Zis) Funds at the Nurul Hayat Balikpapan Zakat Collection Institution. Journal of Geoeconomics, 14(1). Https://Doi.Org/10.36277/Geoekonomi.V14i1.240
Jauhari, M., Batubara, MM, Alam, HN, & Sawabi, I. (2020). Improving the Community's Economy Through the Role of Zakat, Infak and Alms in Betung Village, Betung District, Banyuasin Regency. Suluh Abdi, 2(2). Https://Doi.Org/10.32502/Sa.V2i2.3138
Kasanah, N. (2021). Implementation of Zakat, Infak and Alms Management at Upzis Nu Care Lazisnu, Mrican Village, Jenangan District, Ponorogo Regency. Journal of Islamic Philanthropy and Disaster (Joipad), 1(1). Https://Doi.Org/10.21154/Joipad.V1i1.3055
Luli, PA, Badu, RS, Husain, SP, & Artikel, R. (2022). Analysis of the Implementation of Zakat, Infak, and Alms Accounting Based on Article 109 at the Ushwatun Hasanah Gani Zakat Collection Institution, Gorontalo Province Article Info. Journal of Accounting Students, 1(1).
Mahrus, M. (2022). Implementation of Productive Zakat, Infak, and Alms (Zis) Management Carried Out by the Malang City Zakat Agency. Al-Mansyur: Journal of Islamic Economics and Business, 2(1).
Ma'wa, MAF, & Surohman, A. (2021). Fundraising Strategy for Zakat, Infak and Alms (Zis) at Pw Nu Care-Lazisnu DI Yogyakarta in 2019. Journal of Dakwah Management, 7(2).
Munandar, E., Amirullah, M., & Nurochani, N. (2020). The Influence of Zakat, Infak and Sedekah (Zis) Fund Distribution and Economic Growth on Poverty Levels. Al-Mal: Journal of Islamic Accounting and Finance, 1(1). Https://Doi.Org/10.24042/Al-Mal.V1i1.5321
Murobbi, MN, & Usman, H. (2021). The Influence of Zakat, Alms Donations, and Inflation on Poverty in Indonesia. Jesya (Journal of Economics & Sharia Economics), 4(2). Https://Doi.Org/10.36778/Jesya.V4i2.390
Muslihatul Badriyah, U., & Munandar, E. (2021). The Influence of Zakat, Infak, Alms (Zis) and Inflation Funds on Economic Growth in the Period 2010-2019. Rabbani Economic Journal, 1(1). Https://Doi.Org/10.53566/Jer.V1i1.10
Nuzulia, A. (1967). Analysis of the Implementation of PSAK No. 109 Concerning Accounting for Zakat, Infak, and Alms at Lazismu, Palopo City. Angewandte Chemie International Edition, 6(11), 951–952., 109.
Nuzulia, A. (2023). Optimization of Zakat, Infak and Alms (Zis) Fund Management from the Perspective of Good Corporate Governance (GCG) at Nu Care-Lazisnu Purbalingga. Angewandte Chemie International Edition, 6(11), 951–952.
Pramiswari, R., Amarudin, AA, & Mustamim, M. (2021). Strategy for Collecting and Distributing Zakat, Infak and Alms for the Welfare of the Community: A Comparative Study Between Laz-Uq and Lazisnu Jombang. Jil: Journal Of Islamic Law, 2(2). Https://Doi.Org/10.24260/Jil.V2i2.331
Pujianto. (2015). Implementation of Psak 109 on Zakat and Alms Accounting. Accounting, Department of Economics, Faculty of Semarang, State University.
Purwanti, D. (2020). The Influence of Zakat, Infak, and Alms on Indonesia's Economic Growth. Scientific Journal of Islamic Economics, 6(1). Https://Doi.Org/10.29040/Jiei.V6i1.896
Rahman, T. (2015). Accounting for Zakat, Infak and Sedekah (Article 109): Efforts to Increase Transparency and Accountability of Zakat Management Organizations (Opz). Muqtasid: Journal of Islamic Economics and Banking, 6(1). Https://Doi.Org/10.18326/Muqtasid.V6i1.141-164
Rokib, A., Wisandani, I., & Murhasanah, E. (2022). Analysis of the Implementation of PSAK 109 in Preparing Financial Reports at Baznas Tasikmalaya Regency. Taraadin: Journal of Islamic Economics and Business, 1(2). Https://Doi.Org/10.24853/Trd.1.2.99-109
Saleh, RR (2023). Distribution Patterns of Zakat, Infak and Alms in Realizing Social Welfare. Al-Aqwal: Journal of Islamic Law, 02(01).
Sayidah, N. (2019). Application of Zakat and Infak / Alms Accounting at the National Zakat Agency (Baznas) of Bojonegoro Regency. Journal of Accounting and Taxation Analysis, 2(2). Https://Doi.Org/10.25139/Jaap.V2i2.1395
Setiawan, R., Darmawan, MW, Aziz, RM, & ... (2023). Religiosity as a Moderation of the Intention to Pay Zakat, Infak and Alms with the Utaut Approach. Scientific Journal ….
Solin, R. (2023). Analysis of the Implementation of PSAK No. 109 Concerning Accounting for Zakat, Infak, and Alms at Lazismu, Medan City. Jaakfe Untan (Journal of Audit and Accounting, Faculty of Economics, Tanjungpura University), 12(2). Https://Doi.Org/10.26418/Jaakfe.V12i2.54459
Syamsurizal. (2021). Analysis of the Application of Zakat, Infak and Alms Accounting (Article 109) at the Muhammadiyah Zakat, Infak and Alms Collection Institution (Lazismu) of Kampar Regency. Uin Suska Riau Repository, 1(Article 109).
Zahra Septieva, & AA Miftah. (2022). Analysis of Technology Utilization in Receiving Zakat, Infak, and Alms at the Zakat Collection Institution (Laz) of the Insan Madani Jambi Foundation. Journal of Informatics Management Publication, 2(2). Https://Doi.Org/10.55606/Jupumi.V2i2.722
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Journal of Accounting

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

