Filantropi : Jurnal Manajemen Zakat dan Wakaf

Unveiling the Power of Good Corporate Governance: The Key to Effective Zakat Administration

Almira Keumala Ulfah — 2025-04-21

This study aims to comprehensively analyze the implementation of Good Corporate Governance (GCG) in zakat administration to enhance transparency, accountability, and efficiency. As a country with a majority Muslim population, Indonesia has vast zakat potential, requiring professional management by zakat institutions. This research employs a qualitative methodology with a grounded theory approach to understand the complexities of zakat governance from a contextual perspective. The findings indicate that implementing GCG principles such as transparency, accountability, trustworthiness, responsibility, and fairnessis crucial for optimizing zakat management. Proper governance ensures that zakat institutions fulfill their obligations to both zakat payers (muzakki) and beneficiaries (mustahik). However, challenges such as weak supervision systems and potential misuse of zakat funds necessitate a structured governance framework. Thus, effective zakat administration should not rely solely on goodwill but must be supported by strong governance mechanisms to maximize social and economic impact.

Analysis of Operational Risk Management Based on the Waqf Core Principles Approach: A Case Study of Quran Waqf Board Solo

Arum Fitri Lestari — 2025-04-25

Qur'anic waqf, as a form of social and spiritual philanthropy, plays a vital role in supporting religious literacy and social welfare. However, its operational management faces significant challenges, including distribution errors, lack of transparency, and maintaining public trust, which can hinder its effectiveness in serving beneficiaries. This study examines the application of the Waqf Core Principles (WCP) framework in managing operational risks at the Solo Qur'anic Waqf Board (BWA). Employing a descriptive qualitative approach, this research collects data through direct observations and in-depth interviews with the branch manager of BWA Solo. The findings indicate that BWA Solo has successfully implemented key WCP principles, particularly in ensuring financial transparency, accountability, and equitable waqf distribution. Nevertheless, challenges persist, including inconsistencies in risk management and potential mismanagement. Moreover, the increasing complexity of waqf operations, driven by digitalization, necessitates continuous improvements in governance and security measures. This study highlights the crucial role of WCP in strengthening the operational efficiency and credibility of waqf institutions. The research also suggests enhancing risk mitigation strategies by leveraging technology, such as Artificial Intelligence (AI), to improve monitoring and reporting mechanisms. By addressing these challenges, waqf institutions can enhance their sustainability and societal impact, fostering greater trust and participation in waqf-based initiatives.

Productive Zakat and Distribution Strategies in Improving the Welfare of Mustahik at LAZ DT. Peduli North Sumatera

Rama Dani — 2025-04-26

The distribution of zakat does not only emphasize distribution strategy as consumptive, but also emphasizes more effective and productive distribution strategies. The productive zakat distribution strategy is an effort to improve the welfare of mustahik. This study aims to describe the distribution strategy of productive zakat and the effect of the distributions on the welfare of mustahik. This research was describes the zakat distribution strategy and the impact of distribution on the welfare of the mustahik. The research was conducted at the LAZ DT Peduli North Sumatra, is a type of descriptive qualitative research with testing procedures that are carried out in depth using purposive testing procedures. The procedure for the validity of information uses triangulation. Data analysis in this study uses reduction, data presentation, and conclusion drawn. The test of this research is mustahik who is the beneficiary of Profitable Zakat. Sources of information obtained from program management and staff's and profitable zakat in LAZ DT Peduli North Sumatra. The result showed that the effect of profitable zakat dispersion technique on the level of mustahik welfare is very critical. Based on the level of welfare of mustahik, beneficial zakat mustahik have been able to meet daily needs, have a permanent job, can get wellbeing offices, have a better than average put to live, the normal mustahik's wage has expanded by 63.38% and has been able to create a sustainable business.

Strategies for Optimizing Reporting and Recording Management to Improve Compliance in Philanthropic Organizations (LAZIS AL-HAROMAIN Case Study)

Rivaldo Engga Aji Pradana — 2025-04-29

In an effort to improve compliance in philanthropic institutions, especially in Lazis Al-Haromain, this research will examine the application of the reporting and recording management optimization approach. In maintaining accountability and transparency to stakeholders, including creditors, funders, and regulators, professionalism in financial management is essential. Efficient financial management not only ensures the smooth operation of the institution, but also increases public trust in the institution. To collect accurate and comprehensive data regarding financial recording and reporting procedures, this research utilizes qualitative methodology by conducting direct interviews with Lazis Al-Haromain’s financial management staff. Based on the results of the research, Lazis Al-Haromain has utilized the APEBESIT application and cloud-based systems to improve the effectiveness of financial recording and reporting. The research findings show that Lazis Al-Haromain improves the efficiency of financial recording and reporting by utilizing the APEBESIT application and cloud-based systems. Technology increases the accuracy of the data provided, reduces errors, and speeds up the financial administration process. Therefore, the use of technology in financial reporting and recording is essential to improve the professionalism and compliance of philanthropic institutions. Lazis Al-Haromain has also incorporated Standard Opening Procedures (SPOs) into the APEBESIT application to mitigate hazards that may occur. Following the internal SOPs that have been created by the institution to guarantee compliance with financial norms and regulations is how risk mitigation is implemented.

The Role of Zakat and Wakaf in Reducing Economic Risks in Jayapura

Juani Imran — 2025-04-29

Zakat and waqf are significant social financial instruments in Islam that play a vital role in reducing economic risks and improving the welfare of society. Zakat, as an obligatory act for financially able Muslims, serves to redistribute wealth equitably and help those in need. Meanwhile, waqf involves giving assets for the public good in the long term, contributing to the development of education, health, and infrastructure. This study aims to see how zakat and waqf play a role in reducing economic risks, especially in the Jayapura area. In Indonesia, especially in Jayapura, the potential of zakat and waqf is very large in supporting economic growth and poverty alleviation. However, challenges such as public distrust of management institutions, low awareness of zakat obligations, and less than optimal utilization of waqf assets hinder its effectiveness. A SWOT analysis shows that with the right strategy, weaknesses and threats in zakat and waqf management can be overcome, maximizing their potential to improve community welfare. Collaborative efforts between the government, zakat and waqf management institutions, and the community are essential to improve literacy, transparency, and accountability in managing resources so as to optimize the role in reducing economic risks and promoting community welfare in Jayapura.

The Role of Zakat Collection Unit (UPZ) as an Effort to Increase ZIS Collection in BAZNAS of West Java Province

Nabila Zettira Dzilkhaira — 2025-04-29

The collection of zakat, infaq, and shadaqah (ZIS) funds is a vital aspect in the operation of social institutions, especially BAZNAS West Java Province. In an effort to increase the effectiveness if collection, innovation is the key to attracting public interest and trust as muzakki. The establishment of the Zakat Collection Unit (UPZ) is one of the strategic innovations implemented to expand the reach and strengthen the efficiency of ZIS fund collection. This study aims to analyze the role of UPZ in increasing ZIS fund collection in BAZNAS West Java Province in 2022. Using a field research approach and descriptive analysis methods, the main focus is on the contribution of UPZ to the total ZIS fund collection, as well as the factors that affect its effectiveness. The results of the study show that UPZ has a very significant contribution, reaching 80.7% of the total ZIS fund collection in 2022. This figure confirms the vital role of UPZ as the most important guard in the collection of ZIS. Factors that support the success of UPZ include closeness to the community, effective socialization efforts, transparent fund management, and ease of access for muzakki to fulfill ZIS. In addition, UPZ also plays a role in increasing public awareness of the importance of ZIS and ensuring the distribution of ZIS funds that are right on target. Thus, this study concludes that UPZ is a crucial element in the fundraising strategy of ZIS BAZNAS West Java Province. Strengthening capacity and continuous support for UPZ will further increase the effectiveness of collection and have a positive impact on the welfare of the community.