Abstract:Ibadah dalam islam memiliki makna yang sangat luas dan mendalam, tidak hanya terbatas pada pelaksanaan ritual formal seperti shalat, zakat dan haji, tetapi yang mencakup dimensi spiritual yang menghubungkan manusia secara…
a langsung dengan Allah SWT. Ibadah yang sejati bukan sekadar gerakan fisik atau bacaan lisan, melainkan bentuk penghambaan total yang menuntut keikhlasan, kekhusyukan, dan kesadaran batin. Penelitian ini bertujuan untuk menggali hakikat ibadah secara menyeluruh melalui Metode pendekatan kajian pustaka terhadap berbagai sumber ilmiah dan tafsir keagamaan. Penelitian ini merupakan penelitian kualitatif dengan desain studi pustaka dalam pengumpulan dan analisis data. Pendeketan desain studi ini dipilih untuk memperoleh pemahaman mendalam tentang hakikat ibadah dalam Islam yang mencakup ritual dan spiritualitas. Sumber data dalam penelitian ini bersumber dari literatur primer seperti Al-Qur’an dan hadits. Sedangkan sumber dari literatur sekunder mencakup buku-buku tentang hakikat ibadah, jurnal akademik/ilmiah, dan artikel ilmiah. Hasil pembahasan menunjukkan bahwa derajat penghambaan yang sempurna. Ibadah yang dilandasi keikhlasan dan pemahaman mendalam akan melahirkan ketenangan jiwa, memperkokoh iman, serta mendorong manusia untuk berbuat kebaikan dalam kehidupan sehari-hari. Dengan demikian, ibadah menjadi sarana penyucian diri sekaligus jalan menuju kebahagiaan hakiki dunia dan akhirat. Penelitian ini menyimpulkan bahwa ibadah dalam Islam mencakup aspek ritual dan spiritual yang menuntut keikhlasan serta kesadaran batin. Melalui kajian pustaka, ditemukan bahwa ibadah yang dipahami dan diamalkan secara mendalam mampu menumbuhkan ketenangan jiwa, memperkuat iman, serta menjadi sarana penyucian diri menuju kebahagiaan dunia dan akhirat.
Abstract:Worship in Islam is not merely the performance of rituals, but also reflects ethical and spiritual values embodied through etiquette. Without etiquette, worship can lose its inner meaning and fail to bring about spiritual…
l and social transformation. Etiquette is a reflection of a deep understanding of the purpose of worship and a servant's closeness to his Lord. It balances the physical and spiritual dimensions, as well as the formal and substantial aspects of every religious practice. This article aims to examine in depth the role of etiquette in perfecting the performance of the five main acts of worship in Islam, namely thaharah, prayer, zakat, fasting, and hajj. This research uses a qualitative descriptive method based on literature review. Data sources include the Qur'an and Hadith of the Prophet SAW, classical literature such as Riyadhus Shalihin and Ihya Ulumuddin, as well as contemporary references such as Tafsir Al-Azhar and scientific studies published in 2020 and beyond. The findings reveal that etiquette plays a crucial role in all forms of worship: purity reinforces both physical and spiritual cleanliness, prayer cultivates spiritual devotion and discipline, zakat instills social awareness and empathy, fasting trains patience and self-control, while the pilgrimage teaches orderliness, humility, and tolerance within the framework of global Islamic interaction. Adab is not merely etiquette but the essence that gives worship meaning and broad impact. Adab also serves as a tool for self-transformation toward becoming an outstanding Muslim in moral, spiritual, and social aspects in the modern era.
Abstract:Islamic economics operates as a normative framework prioritizing social justice, equitable wealth redistribution, and collective wellbeing. Despite its robust philosophical foundations, empirical consensus regarding how…
these tenets translate into measurable welfare outcomes across heterogeneous developing nations remains highly fragmented. This study addresses this critical gap by executing a systematic literature review guided by the PRISMA 2020 statement to synthesize empirical evidence on the operationalization of Zakat, Waqf, and Islamic Social Finance (ISF) as structural instruments for poverty reduction. Departing from traditional descriptive reviews, this paper introduces an original analytical taxonomy that maps the operational mechanics of ISF against micro-level and macro-level development outcomes. Based on a rigorous multi-stage screening of peer-reviewed empirical studies published between 2020 and 2025 across emerging economies, a final synthesized sample of $n = 10$ high-quality primary articles was evaluated. The qualitative narrative synthesis reveals that integrated ISF instruments exert a structurally positive impact on poverty alleviation, income optimization, and socio-economic empowerment, particularly when embedded within digital financial ecosystems and formal financial inclusion frameworks. However, the analysis uncovers substantial outcome heterogeneity, demonstrating that welfare efficacy is highly conditional upon institutional governance quality, targeting accuracy, and localized implementation designs. The structural novelty of this research lies in its empirical crystallization of the explicit boundary conditions under which normative faith-based capital successfully disrupts poverty traps, offering an evidence-based operational blueprint for policymakers and Sharia social institutions in the Global South.
Abstract:This study investigates the transformative role of digital philanthropy and online literacy practices within an Indonesian zakat institution, framing philanthropy as a critical actor in sustainable development ecosystems.…
. Employing a qualitative literature-based case study approach, augmented by systematic document and media content analysis of institutional publications, social media, and mass media reports, the research synthesizes global literature with Indonesian scholarship. Findings reveal that digital philanthropy in Indonesia actively contributes to sustainable development goals by strategically channeling Islamic philanthropy for societal impact and national welfare. Digital platforms facilitate enhanced stakeholder collaboration, fostering greater engagement and transparency. The study also illuminates the opportunities and challenges for governance within this digital ecosystem, highlighting issues such as data protection, accountability, and the need for robust regulatory frameworks. Theoretically, this research reframes philanthropy as an ecosystem-based development actor, emphasizes the transformative impact of digitalization, and enriches global discussions by integrating unique Indonesian perspectives on sustainable development, collaborative governance, and Islamic social finance. This offers an empirically grounded understanding of how cultural heritage, technological innovation, and development aspirations intersect in a significant Global South context.
Abstract:Philanthropy has increasingly evolved from a form of charitable assistance into a strategic actor within sustainable development processes. However, much of the existing practice and literature still treats philanthropy…
as an isolated or supplementary intervention, limiting its potential to generate systemic and long-term impact. This article aims to critically examine the role of philanthropic institutions within a broader ecosystem of sustainable development, emphasizing the importance of multi-stakeholder collaboration involving government, the private sector, academia, and local communities.
Using a qualitative literature review with a conceptual and analytical orientation, this study synthesizes scholarly works on philanthropy, collaborative governance, corporate social responsibility, Islamic philanthropy, and the Sustainable Development Goals (SDGs), with a particular focus on Indonesia and the Global South. The analysis demonstrates that philanthropic contributions become more effective and sustainable when embedded within an integrated development ecology, rather than operating through fragmented and project-based approaches.
The findings highlight philanthropy’s strategic roles as a catalyst for social innovation, a bridge between sectors, and a facilitator of long-term social investment. Islamic philanthropic instruments such as zakat and productive waqf further illustrate how value-based financial mechanisms can support inclusive development when professionally managed and aligned with national and global development agendas. This study contributes conceptually by reframing philanthropy as a system-level change agent within a sustainable development ecology, offering an integrative lens for understanding collaboration, governance, and impact. The article concludes that sustainable development is best achieved not through isolated institutional efforts, but through coordinated, trust-based ecosystems in which philanthropy plays a transformative and connective role.
Abstract:Indonesia faces a dualism within the Islamic fiscal system, where zakat and taxes operate separately without clear integration. This condition raises fundamental questions regarding the relationship between the two from…
a sharia perspective and their implications for fiscal justice among Indonesian Muslims. This study aims to examine and formulate the relationship between zakat and taxes from the perspective of the Qur’an and Hadith in order to produce an applicable reformulation model within the context of Indonesia’s fiscal system. This research employs a qualitative approach using a thematic (maudhu‘i) method applied to primary Islamic texts. Qur’anic verses and Hadiths related to zakat, taxation (kharaj, jizyah, ‘usyur), and fiscal obligations were collected, classified, and comprehensively analyzed to identify the underlying connection between the two. The analysis is further supported by a study of maqashid al-shariah and contemporary ijtihad of Indonesian scholars. This study seeks to produce a reformulation model of the zakat–tax relationship through three possible schemes: (1) a partial substitution model, in which zakat can serve as a deduction for income tax up to a certain limit; (2) a complementary model, positioning zakat as a religious obligation and tax as a civic obligation with distinct functions; and (3) a progressive integrative model, integrating zakat into the national fiscal system through a more comprehensive tax incentive mechanism. The findings indicate that the Qur’an and Hadith provide a flexible foundation for all three models, depending on the context of maslahah and public interest.
Abstract:This study aims to analyze the implementation of management functions in the management of professional zakat at the National Zakat Agency (BAZNAS) of Padangsidimpuan City. Using a qualitative descriptive approach, data…
were collected through observation, interviews, and documentation, with triangulation applied to ensure validity. The findings show that BAZNAS has implemented the four classical management functions—planning, organizing, implementing, and supervising—in managing professional zakat from civil servants. Planning is carried out through the preparation of zakat collection programs in cooperation with government institutions; organizing is realized through the formation of operational sub-units; implementation is conducted by collecting zakat through salary deductions and distributing it to mustahik via social and empowerment programs; while supervision is executed by an Internal Audit Unit to maintain accountability and transparency. Supporting factors include government affiliation and mayoral instructions, whereas inhibiting factors involve limited human resources, the absence of binding local regulations, restricted access to military and police institutions, and low awareness among civil servants. The study concludes that although BAZNAS has applied management principles in practice, improvements are still needed in human resource regeneration, regulatory frameworks, and digital zakat systems to optimize professional zakat management.
Abstract:Zakat is an Islamic economic instrument that plays a significant role in enhancing social welfare and promoting equitable socioeconomic development. The effectiveness of zakat management is strongly influenced by the accountability…
ountability and transparency practices implemented by zakat management institutions. This study aims to explore the practices of accountability and transparency in zakat fund management at the National Board of Zakat (BAZNAS) of Sumbawa Regency and to examine their contribution to public trust. A descriptive qualitative approach was employed, with data collected through interviews, observations, and document analysis. The findings reveal that accountability has been implemented through financial reporting in accordance with PSAK 109, external auditing, and structured accountability mechanisms. Transparency is demonstrated through the dissemination of information via the official website, social media platforms, print media, and public outreach activities. The implementation of these principles contributes to strengthening the trust of muzakki (zakat payers) and generating tangible benefits for mustahik (zakat beneficiaries), although improvements in information accessibility and the development of productive zakat programs remain necessary. The novelty of this study lies in its exploration of the interrelationship between accountability, transparency, muzakki trust, and the perceived benefits experienced by mustahik within the context of regional zakat management at BAZNAS Sumbawa Regency.
Abstract:Penelitian ini bertujuan mengoptimalkan kesejahteraan fisik dan mental lansia binaan Rumah Zakat Makassar melalui Program Desa Ramah Lansia. Latar belakang masalah menunjukkan penurunan fungsi fisik dan mental pada lansia…
a serta kurangnya perhatian pada aspek kesehatan mental dalam program yang sudah ada. Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan observasi dan wawancara. Program Desa Ramah Lansia meliputi senam rutin, mindfulness , posyandu lansia, dan psikoedukasi. Hasil kegiatan menunjukkan antusiasme lansia dalam mengikuti program fisik seperti senam, dan mereka merasa lebih rileks setelah sesi mindfulness . Posyandu membantu pemantauan kesehatan rutin, dan psikoedukasi meningkatkan pemahaman lansia tentang pengelolaan stres. Kesimpulannya menekankan pentingnya program yang komprehensif untuk meningkatkan kesehatan fisik dan mental lansia secara berkelanjutan.
Abstract:Zakat memiliki peran krusial dalam meningkatkan kesejahteraan masyarakat, namun pemahaman yang terbatas mengenai harta yang wajib dizakati masih menjadi kendala dalam optimalisasinya. Di Indonesia, pengelolaan ZIS-DSKL dipercayakan…
ipercayakan kepada BAZNAS, yang dituntut untuk menjalankan tugasnya dengan transparansi dan akuntabilitas guna mempertahankan kepercayaan publik. Sejak didirikan pada 2017, BAZNAS Kabupaten Jember telah berupaya mengelola zakat secara amanah sesuai dengan prinsip syariat Islam. Di bawah kepemimpinan H. Saifullahudi, jumlah donatur mengalami peningkatan yang signifikan. BAZNAS berkontribusi dalam tiga dimensi akuntabilitas, yaitu hubungan vertikal kepada Allah SWT, tanggung jawab horizontal kepada masyarakat melalui program pendidikan dan kesehatan, serta kepedulian terhadap lingkungan melalui advokasi dan bantuan kemanusiaan. Penelitian ini bertujuan untuk menilai akuntabilitas pengelolaan dana ZIS-DSKL di BAZNAS Kabupaten Jember menggunakan pendekatan kuantitatif. Metode yang digunakan mencakup survei dan eksperimen, dengan analisis data berbasis perangkat lunak seperti SPSS untuk meningkatkan efisiensi serta akurasi hasil penelitian.