ZAWA: Management of Zakat and Waqf Journal

Waqf Sukuk as an Alternative Financing Instrument for Specialized Health Services: within the Islamic Health Insurance System

Ayu Qamariya — 2025-12-30

The National Health Insurance (JKN) program managed by BPJS Kesehatan aims to achieve equitable healthcare services for all Indonesian citizens. However, in its implementation, this system still faces serious obstacles related to funding sustainability, such as recurring budget deficits and delays in payment of claims to healthcare facilities. This situation demonstrates the urgency of finding a more stable alternative funding source. This qualitative research using a desk study method offers Cash Waqf Linked Sukuk (CWLS) or sukuk waqf as an innovative solution to strengthen the sharia-based healthcare financing system. The results reveal that the integration of sukuk investment instruments and the philanthropic values of waqf can create a productive financing model while having a strong sociospiritual impact. Theologically, the implementation of CWLS supports the principles of maqasid al-shari'ah, particularly in safeguarding life (hifz al-nafs) and wealth (hifz al-mal). Despite its great potential, the implementation of sukuk waqf in the health sector still faces real challenges, including limited regulations, low levels of Islamic financial literacy in the community, and suboptimal institutional coordination between the government, financial institutions, and waqf management bodies

Accelerating Community Welfare: A Study of Public Perceptions of the Role of Zakat Management Organizations (OPZ)

Widi Nopiardo — 2025-12-30

Zakat is a fiscal instrument aimed at sustainable social welfare. Accelerating the improvement of the welfare of those who mustahik is a crucial indicator of the success of zakat management. Although zakat funds collected continue to increase annually, studies show that poverty and dependency levels remain persistent issues. Theoretically, distribution through Zakat Management Organizations (OPZ) provides added value in the form of accelerating the welfare of those who mustahik through productive programs and mentoring. However, the community does not yet fully understand the importance of paying zakat through OPZ. This study used field research with a qualitative approach. Primary data were collected through in-depth interviews with selected muzaki (payers of zakat). The results showed that the majority of muzaki believed or had a positive perception that paying zakat through OPZ would accelerate the improvement of the welfare of those who mustahik.

Strategy Analysis Of The National Zakat Community (BAZNAS) Of Tanah Datar Regency In Increasing Non-Asn Zakat Collection

Yokal Afriko — 2025-12-30

BAZNAS of Tanah Datar Regency has successfully optimized zakat collection through an automated salary deduction system for Civil Servants (ASN). However, a significant challenge persists in the non- ASN sector, where contributions remain remarkably low, accounting for only 1.94% in 2023 and decreasing to 1.77% in 2024. Despite this, the potential zakat from agriculture, trade, and professional sectors is highly significant if managed professionally. This qualitative field research aims to analyze strategies for increasing non-ASN zakat collection, alongside its supporting and inhibiting factors. The results indicate that the strategy is executed through three stages. First, strategy formulation involves mapping potential muzakki and analyzing internal-external conditions. Second, implementation includes establishing fundraising volunteers, optimizing the role of empowerment preachers (da’i), providing zakat pick-up services, and conducting extensive socialization via direct and digital media. Third, periodic evaluations are conducted to ensure program sustainability. Supporting factors include an increasing number of local volunteers and policy support from the Regional Government and the Ministry of Religious Affairs. Conversely, the primary inhibiting factors are low zakat literacy, limited understanding among some religious leaders regarding organizational zakat management, and a strong traditional culture of distributing zakat directly to mustahik without involving official institutions.

E-Sedekah Ethics: Unraveling Virtual Altruism & Distribution Disparity in Rahman's Framework

Lasmi Anisa Putri Lasmi — 2025-12-30

Amidst the increasingly massive phenomenon of digital philanthropy, E-Sedekah emerges as a promising innovation to reach a wider range of donors and mobilize charitable funds efficiently. However, its implementation also presents significant ethical challenges, particularly concerning the concept of virtual altruism, meaning virtual kindness that is often superficial and lacks deep-rooted empathy, as well as the problem of uneven wealth distribution, which potentially widens the gap of social inequality. This research is motivated by the urgency to critically examine E-Sedekah practices from the social justice perspective of Fazlur Rahman, a prominent modernist Islamic thinker who emphasizes the contextual interpretation of the Qur'an as a foundation for addressing socio-economic disparities. The aim is not only to critique existing E-Sedekah practices but also to highlight the implications of virtual altruism on the sustainability of charity, and to identify fair and transformative distribution strategies to maximize positive impact for beneficiaries. Employing a qualitative method involving in-depth content analysis and hermeneutics of Fazlur Rahman's works, along with primary and secondary data from E-Sedekah platforms in Indonesia, the study's comprehensive results indicate that while E-Sedekah holds immense potential as a philanthropic instrument, fundamental reforms are necessary to ensure its accountability, transparency, and distribution effectiveness in accordance with Islamic principles. The recommendations include the development of a comprehensive digital ethics framework based on maqasid syariah for optimizing the role of ZISWAF in building social justice in the digital era

The Impact of the Uninhabitable House Assistance Program on the Welfare of Beneficiary Communities: A Study at BAZNAS Solok Regency

Dwi Azizah Putri — 2025-12-30

Poverty and inadequate housing remain persistent issues in Solok Regency. As an effort to empower mustahik, the Solok Regency BAZNAS implements the Uninhabitable House Program (RTLH) through the construction and rehabilitation of homes for low-income communities. This study aims to describe the mechanism for determining program beneficiaries and to examine the program’s impact on their welfare. A descriptive qualitative approach was employed, using data collection techniques such as observation, interviews with commissioners, amil, and beneficiaries, as well as program documentation. The data were analyzed through the stages of reduction, presentation, and conclusion-drawing using source triangulation. The results show that beneficiary selection is carried out through application submission, administrative verification, field surveys, and deliberative decision-making. The RTLH program improves the physical feasibility of houses, enhances a sense of security, strengthens self-esteem, and promotes social interaction among beneficiaries, although challenges persist due to limited funding and restricted program coverage. Therefore, optimization in planning and expansion of program targets is needed going forward. These findings highlight the strategic role of zakat in poverty alleviation through the provision of decent housing at the regional level

Redefining the Poor and Needy and Productive Zakat as an Economic Empowerment Instrument in Indonesia

Mukhammmad Khabibulloh Idris — 2025-12-30

Poverty is a multidimensional problem that is not only related to economic deprivation but also encompasses limited access to education, healthcare, and social participation. In the context of zakat, determining the categories of fakir and miskin is fundamental to ensuring accurate and equitable distribution. However, classical definitions used by the fuqaha are often inadequate when confronted with the structural nature of modern poverty. This study aims to formulate an operational redefinition of fakir and miskin by integrating classical fiqh concepts with contemporary poverty indicators, as well as analyzing the legality and relevance of productive zakat from the perspectives of ushul fiqh and fiqh taqnin. This research employs a qualitative method with a normative approach through the study of fiqh literature, zakat regulations, and recent empirical findings. The results indicate that a redefinition of fakir and miskin that integrates classical perspectives, maqāṣid al- sharī‘ah, and modern indicators such as the MPI and poverty line enables more accurate identification of zakat recipients. Moreover, productive zakat has been proven effective in increasing income and economic independence among recipients based on various empirical studies, although it still requires stronger regulatory support at the statutory level. Thus, this integrative approach can enhance the effectiveness of zakat as an instrument of social justice and economic empowerment

Public Policy Design and Decentralized Zakat Governance from the ABS–SBK Adat Perspective in Minangkabau

Jasri Waldi — 2025-12-30

This study examines a zakat governance model that aligns with the socio-cultural context of Minangkabau by integrating ABS–SBK values, traditional nagari institutions, and the state’s administrative framework. Although Indonesia’s zakat system is centralized and emphasizes formal accountability, this approach often fails to accommodate the strong social capital and adat-based deliberative traditions that characterize Minangkabau society. Through a literature review and analysis of documented ethnographic studies, the research identifies key mismatches between formal zakat mechanisms and nagari-based practices, particularly in terms of social legitimacy, the accuracy of mustahik identification, and the administrative capacity of local institutions. The findings indicate that nagari institutions possess cultural legitimacy and deep community knowledge, yet require state support to strengthen administrative procedures and reporting systems. Synthesizing governance, decentralization, ABS–SBK, and social capital theories, this study proposes a hybrid zakat governance model that includes formal recognition of nagari roles, establishment of Nagari Zakat Offices, coordination through Regional Zakat Forums, adaptive accountability, and digital transparency tools. This model is expected to enhance the effectiveness, legitimacy, and sustainability of zakat governance in Minangkabau