Management of Zakat and Waqf Journal (MAZAWA)

The Influence of Brand Equity Dimensions on Donor’s Decisions in Paying Alms

Syafiratud Daniyas — 2023-09-24

The purpose of this research is to analyze the influence of brand equity dimensions simultaneously and also partially on donors' decisions in giving alms at UPZIS NU CARE-LAZISNU MWCNU Wonocolo. The method of analysis of this research is quantitative with the technical analysis tool used is multiple linear regression, to determine the direction and how much influence the independent variables have on the dependent variable. This research is using primary data obtained from the results of filling out the questionnaire. Based on the findings of data analysis using SPSS version 26, it shows that brand awareness and brand loyalty factors have a significant influence on the choice of donors partially. In addition, the brand equity aspect also has a simultaneous impact on donors' decisions to make donations at UPZIS NU CARE-LAZISNU MWCNU Wonocolo. This research, is expected that UPZIS NU CARE-LAZISNU MWCNU Wonocolo will continue to improve and maintain the brand that has been built.

Management of Zakat, Infaq and Sadaqah Funds in Improving the Quality of Life of Mustahik

Hanin Nur Alinda — 2023-09-24

one of the goals of national development is to create a just and prosperous society, both materially and spiritually. To support national development goals, the government can collaborate with LAZ/BAZNAS to alleviate poverty with good ZIS (Zakat, Infaq and Sadaqah) fund management, which is expected to be able to improve Mustahiq's quality of life. This research aims to determine the Management of ZIS Funds (Zakat, Infaq and Sadaqah) at LAZISMU Jombang in improving Mustahiq's quality of life. The results of the study show that the management of ZIS funds (Zakat, Infaq and Sadaqah) must refer to PSAK Regulation No. 109 concerning financial accounting, which regulates the recognition, measurement, presentation and disclosure of zakat, infaq and sadaqah transactions. In empowering ZIS Funds (Zakat, Infaq and Sadaqah) by the Law No. 23 of 2011 in the distribution of zakat management to support the ZIS (Zakat, Infaq and Sadaqah) funds received are intended for the eight asnaf (fakir, poor, amil, convert, riqab (enslaved person), gharimin, fisabilillah, ibn sabil) group to improve the quality of life of mustahiq through programs namely (1) grebek: prayer for orphans (2 ) achieving the blessings of fajr alms (3) caring for honorary teachers (4) mentari scholarship (5) disaster alert (6) healthy assistance alms (7) mustahiq rises empowered.

The Influence of Religiosity, Trust and Income on Muzakki's Interest in Paying Zakat to Institutions

Ikbal M Ikbal — 2023-09-25

Zakat is a form of material social worship, has a strategic and decisive position. However, there is a gap between the potential of zakat funds and the reality of collection due to the lack of public awareness.This study aims to empirically test the variables in the research that have been formulated in the formulation of the problem, namely whether there is an influence between religiosity, belief, and income on muzakki's interest paying zakat in BAZNAS Pangkalpinang city. The sample population used is 100 respondents. The data used in this study are primary data with validity test, reliability test, classical assumption test (normality, autocorrelation, and heteroscedasticity), F test, t test, and multiple regression analysis. Hypothesis testing was carried out with the help of the Statistical Package for the Sciences (SPSS) version 26 software. The result of this study is that religiosity partially does not affect the interest of muzakki in paying zakat, trust partially affect the interest of muzakki in paying zakat, income partially affect the interest of muzakki in paying zakat. Based on the results of the F (simultaneous) test, it shows that of the variable religiosity, belief, and income significance of the influence on the interest of muzakki to pay zakat. Thus the trust variable becomes the most dominant variable on the interest of muzakki in paying zakat at the Pangkalpinang City National Amil Zakat Agency. The implication of the research results is that zakat institutions conduct massive zakat religiosity literacy and improve the image of institutions to be more transparent, productive and contributive.

Contextualization of Mustahik fii Sabilillah at BAZNAS East Java Province

Abdul Wahab Naf'an — 2023-09-26

fii sabilillah is one of the criteria for mustahik zakat. In several regions in Indonesia, mustahik fii sabilillah is an active incidental mustahik and ranks third in priority mustahik. However, in the modern context, who is called fii sabilillah is ambiguous and has multiple interpretations. This is because fii sabillah contains a general meaning and changes the context of the past to the present. Therefore, this research seeks to reveal the contextual meaning of the definition of fii sabillah as applied at the BAZNAS East Java Province zakat institution, Sidoarjo, Indonesia. Apart from that, this research also reveals the relevance and analysis of ijtihadiyah used by these zakat institutions. Research data was explored qualitatively to produce in-depth data in a natural social setting. Apart from interviews, Data mining is complemented by documentation studies. Interviews were conducted with the Director, Distribution Division and several other officials at BAZNAS East Java Province. The findings are: From the results of the discussion above, two important things can be concluded in this research, ar: first, the contextualization of fii sabilillah as mustahik is categorized into three typologies; 1) typology of people who fight in the way of Allah to uphold the Islamic religion; 2) typology of people who spread Islam through da'wah; 3) typology of people who study religion and teach it. Second, analysis of contemporary interpretation shows that the contextualization carried out by BAZNAS East Java Province has similarities and relations to legal objectives. The fii sabilillah paradigm is given for the general benefit, not for individuals in need.

Productive Waqf Asset Management based on Primary Scale and Implications for Community Welfare

Amirul Haqeem bin Abd. Ghani — 2023-09-27

In some Muslim countries, waqf is economically valuable and a solution to reducing poverty. If able to be developed, waqf even contributes a quarter of the country's income. However, in the Indonesian region, waqf is seen only as a means of religious worship, and it is considered a mistake to change it to a socio-economic direction. This problem is what this research aims to solve, looking at the management of waqf in one of Indonesia's waqf institutions, Roemah Wakaf, as an institution that dares to transform waqf assets into socio-economic value until it develops throughout the region. The result of this research is a solution to the problem of traditional waqf management. This research uses a qualitative approach, the data is taken descriptively by positioning the researcher as the key instrument. Primary data is obtained from interviews with managers, marketing staff and mauquf alaih, while secondary data is taken from documentation studies of annual reports and development plans. The research findings reveal first, the management of waqf assets to run productively. Roumah Wakaf Surabaya starts by planning waqf programs to be productive, organizing by appointing the person in charge of each program implemented, actuating where implementing the planned program, and controlling and evaluating each ongoing program. Second, the impact of productive waqf asset management on community welfare is that it can help the primary, secondary, tertiary needs of mauquf alaih in accordance with the theory of welfare in Islamic economics.

Reconstruction of the Waqf Pledge as a Juridical Acronym for Expert Waqf Dispute Resolution

Achmad Yani — 2023-09-29

productive waqf management can contribute to the economy of the poor. Waqf land that is managed as a business enterprise, in various countries, is able to contribute to the state's income to the level of urgency. However, after waqf land becomes productive, a problematic phenomenon often arises; the phenomenon of claiming ownership of waqf land by the heirs of the waqif. As a result, productive waqf land becomes disputed and harms many people. This research provides a solution to this problem through the reconstruction of expert waqf into normative regulations. This research is a literature study, where the researcher emphasizes on normative analysis for acronym regulation. However, the sample is taken from the results of field research. This research is desk-based with qualitative data, qualitative supported by secondary data from interview and documentary field research. The analysis is conducted on running content. The findings show two things; first, the social reconstruction of expert waqf is carried out in three forms; 1) the principle of mutual trust and kinship in the implementation of expert waqf is witnessed by two family members; 2) handing over waqf in front of the village government or customary tribe. 3) the land endowed to the nadzir has the consent of the successor heirs. Second, the reconstruction of the legislative acronym is formed on five things; 1) the waqf pledge deed gets a recommendation from the head of the local government as a strong document of the AIW; 2) individual or corporate nadzirs are determined by social figures who understand the procedures for waqf management and administration; 3) mauquf alaih witnesses the waqf between the waqif and nadzir; 4) expert waqf is intended for public welfare, witnessed by the nasab guardian; 5) expert waqf that has passed away is automatically transferred to waqf khairi.