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Ziswaf : Jurnal Zakat dan Wakaf
ISSN : 24610577     EISSN : 24775347
FOCUS : ZISWAF : Jurnal Zakat dan Wakaf, menjadi jurnal ilmiah bidang zakat dan wakaf yang berkualitas di Indonesia. SCOPE : Menyebarkan informasi ilmiah yang mutakhir dalam bidang zakat dan wakaf untuk kepentingan pendidikan, penelitian, dan perpustakaan.
Articles
96
Articles
دور الزكاة المنتجة في خدمة المجتمع و نقصان الفقراء وتحسين الاقتصاد الاندونيسي

Kasdi, Abdurrohman

ZISWAF Vol 5, No 2 (2018): ZISWAF =Jurnal Zakat dan Wakaf
Publisher : Program Studi Zakat dan Wakaf

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Abstract

This article aims at showing the role of productive zakat in reduce poverty and improving the economy of Indonesian society. This study is based on field research using the phenomenological approach. The method of data analysis used the analysis of the content on the messages received from the productive zakat. Zakat as a religious law, and a unique unity that combines educational functions with social purposes and economic realities require further study to discover more of its legislative secrets and to find out about its various miraculous aspects. One of the purposes of zakat legislation is to provide the necessary sufficiency to dispense with it, the person who is poor and in need, and for the Muzakki, he treats himself in a small way and distorts the instinct of ownership, so that he becomes accustomed in giving and spending for zakat. The attempt to remove usury without activating the zakat foundation leads to a fundamental flaw in the Islamic finance process, To regulate or at the level of practice making usury tricks it appears as a necessity that can not escape them, though, in fact, the problem does not only make matters worse.

Organisasi Pengelola Zakat Komparasi Standar Akuntansi Organisasi Nirlaba Dan Standar Akuntansi

Efri, Supriyanti

ZISWAF Vol 5, No 2 (2018): ZISWAF =Jurnal Zakat dan Wakaf
Publisher : Program Studi Zakat dan Wakaf

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Abstract

Institute of Accountants (IAI) issued Statement of Financial Accounting Standards (PSAK) One of the parameters of public tust in zakat management organization is financial reporting based on accounting and application of sharia principles in it. To this end, the Indonesian No. 109 on zakat accounting standards. Previously the zakat management organization still uses PSAK No. 45 on non-profit accounting. This study aims to provide an overview of accounting standards of nonprofit organizations and accounting standards of zakat management organizations in Indonesia as well as to make comparisons between the two. This study is a literature study. The results of this study indicate there are some differences between non-profit accounting standards with zakat accounting standards. In zakat management organizations there are elements of sharia and it is not found in non-profit organizations in general, there are components of different financial statements which in the organization of zakat management there are additional components, namely: reports on changes in management assets, and so on.

Zakat Profesi Langkah Cerdas Mengatasi Kesenjangan Dan Pemicu Pertumbuhan Ekonomi Indonesia

Holle, Muhamad

ZISWAF Vol 5, No 2 (2018): ZISWAF =Jurnal Zakat dan Wakaf
Publisher : Program Studi Zakat dan Wakaf

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Abstract

The government continues to try to boost the rate of economic growth. By the Jokowi government, the growth target must reach 7 percent in 2018. But what hand power does not arrive. Our growth rate is only around 5 percent. Of course this is a challenge for the government. Until the last 3 years, the rate of economic growth has not been significantly increased. Likewise the poverty rate. Although there was a decrease according to the 2017 BPS report, it was not significant. Various efforts made by the government include utilizing the potential of professional zakat in Indonesia. The potential of zakat in Indonesia is so great. The potential zakat statistics have experienced tremendous increases. Even by BAZNAS, it is said that in 2017, the potential of zakat in Indonesia reaches 217 trillion rupiah. Likewise some research results indicate this potential. This also makes the international world, especially Middle Eastern countries, positively appreciate the handling of zakat in Indonesia. But the huge potential of zakat has not been directly proportional to the realization of zakat receipts. This is what the Indonesian government must be serious about by maximizing the zakat institutions optimally.

Tata Cara Wakaf Hak Milik Setelah Berlakunya Undang-Undang Nomor 41 Tahun 2004 Tentang Wakaf

Abdullah, Junaidi

ZISWAF Vol 5, No 2 (2018): ZISWAF =Jurnal Zakat dan Wakaf
Publisher : Program Studi Zakat dan Wakaf

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Abstract

Waqf is horizontal social worship and can be made for the welfare of the people. Waqf can be in the form of immovable objects such as land that has become the propertyBefore the issuance of Law number 41 of 2004 concerning Waqf, the implementation of waqf in the community when the land of ownership was granted both for mosques, prayer rooms and schools without being registered and not registered, so that when the Wakak died there would be problems relating to land that had represented, usually the heirs demand the return of waqf land that has been represented by their parents. So to avoid this problem, the regulations from the government appear to regulate or answer the problems mentioned above.The procedure for land waqf after the enactment of Law No. 41 of 2004 concerning Waqf is through the waqf pledge process by the Wakif, then a waqf pledge is made which directly pledges before PPAIW or can be represented by making a power of attorney and strengthened by two witnesses or deed of replacement for the waqf certificate for the Wakif who has passed away. After being made AIW or APAIW registered with the BPN with the conditions. After completion, it was announced at the general register of the Ministry of Religion office and BWI.

Penerapan Prinsip Syariah Terkait Pembaharuan Hukum Perikatan Pembiayaan Pembangunan Commercial Building Di Atas Tanah Wakaf

Lita, Helza Nova

ZISWAF Vol 5, No 2 (2018): ZISWAF =Jurnal Zakat dan Wakaf
Publisher : Program Studi Zakat dan Wakaf

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Abstract

The growing development of economic transactions based on sharia principles today, requires the existence of legal arrangements that are able to keep abreast of developments, including in the management of waqf assets productively. Based on the provisions of Law Number 41 of 2004 concerning Waqf, that management of waqf assets must be in accordance with sharia principles. In this case also included in the financing agreement for commercial building development on waqf land. This article examines the application of sharia principles in the agreement to finance commercial building development on waqf land. The approach method used is a normative juridical approach method, which is to explore, study and examine secondary data relating to this research material. The use of a juridical approach with consideration of the problem under study revolves around the relevance of a regulation to other regulations. The need for a synergy of various parties' partnership in financing commercial buildings on waqf land. Sharia principles as a provision that must be used under the Waqf Law, provide several sharia principles that can be applied, such as the principle of musharaka and mudharabbah, Istisna', Musyarakah Mutanaqishah, Hawalah, Sukuk (SBSN), and cash waqf. From the results of this study, it can provide input for the development of engagement law reforms originating from Islamic law

The Contribution Of ZIS Funds In Strenggthening Rural Infrastructure

Ridwan, Murtadho, Andriyanto, Irsad

ZISWAF Vol 5, No 2 (2018): ZISWAF =Jurnal Zakat dan Wakaf
Publisher : Program Studi Zakat dan Wakaf

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Abstract

The utilization of zakat funds has developed from its origin as stated in the al Quran and law no. 23 of 2011 that categorized the recipients into 8 groups (asnaf). This study aimed to analyze the reason of zakat funds utilization for infrastructure development and how much their contribution to rural infrastructure. By taking place in one of the villages in Demak district, the researcher get data through an interview with key informants, observation, and tracking of documents on the use of zakat funds of the existing zakat collection institutions. This was a qualitative study that used miles and hubberman model to analyze the data by four steps analysis. The results indicated that the reason for using zakat funds for infrastructure development is the opinion that categorized the committee of infrastructure development into gharim because of its debt. Moreover, zakat funds contribute to the construction of mosques, educational facilities, as well as a graveyard. Finally, the results has proven the effectiveness of zakat particularly in fostering prosperity and poverty alleviation.

Analisis Keengganan Masyarakat Muslim Desa Mintomulyo Kecamatan Juwana Kabupaten Pati Melaksanaan Zakat Maal

Sirawati, Sirawati

ZISWAF Vol 5, No 2 (2018): ZISWAF =Jurnal Zakat dan Wakaf
Publisher : Program Studi Zakat dan Wakaf

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Abstract

The purpose of this study was to explain the causes of the reluctance of the Mintomulyo Village of Juwana District Pati District to carry out zakat maal, to explain the factors that support the Mintomulyo Village community in Juwana District Pati, reluctant to implement zakat maal and to explain the efforts of religious leaders to change the understanding of Mintomulyo Village Juwana District Starch on zakat maal.The results of this study are: First, the Muslim community in the village of Mintomulyo, Juwana Subdistrict, Pati Regency has already carried out zakat maal. But in this study, the reason for the Muslim community who are reluctant to carry out zakat due to the lack of public awareness. Secondly, the factors that support the Muslim community's involvement in Mintomulyo Village, Juwana Subdistrict, Pati Regency, carry out zakat maal. There are two factors, namely the low level of understanding of the community towards zakat maal and unwilling to take part in the recitation. The second factor was the external factor which consisted of the absence of socialization from religious leaders about zakat maal and the absence of village level Zakat Collector Unit (UPZ). Third, the efforts of religious leaders changed the understanding of the Mintomulyo village in Juwana District Pati to the obligations of zakat maal, there are several efforts that can be made to increase the understanding of Muslim society towards zakat maal, namely by fostering through the institution of the Assembly Lecture, by fostering or socializing through the themes of Friday sermons and public holidays.

Peningkatan Kesadaran Masyarakat Dalam Menunaikan Zakat, Infaq, Sedekah Dan Wakaf (ZISWAF)

Syafiq, Ahmad

ZISWAF Vol 5, No 2 (2018): ZISWAF =Jurnal Zakat dan Wakaf
Publisher : Program Studi Zakat dan Wakaf

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Abstract

Increasing public awareness in performing ZISWAF is very urgent. This can be done by internally increasing community religiosity through the preaching of ulama who are still about ZISWAF. And the external side, by increasing accountability and transparency in managing ZISWAF, and increasing government participation in socializing regulations on ZISWAF, as well as giving accreditation to Zakat, Infaq, charity and endowments management and sanctions for institutions that commit violations

Peranan BAZNAS Dan Sistem Pengelolaan Dana Zakat Terhadap Kelompok Bina Zakat (KBZ) Di Kabupaten Oku Timur

Muhamad Diem, Abu Bakar Mail Batin

ZISWAF Vol 5, No 2 (2018): ZISWAF =Jurnal Zakat dan Wakaf
Publisher : Program Studi Zakat dan Wakaf

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Abstract

Economic problems are a fundamental problem that occurs in every region and is experienced by all people. This problem occurs because of the gap between the rich and the poor, giving rise to the symptoms of poverty, with the emergence of poverty the National Amil Zakat Agency (BAZNAS) becomes one of the government-owned virtue institutions which aims to collect and channel zakat funds. In its distribution, BAZNAS formed the Bina Zakat Group (KBZ) spread in various regions, one of which was in East OKU Regency, precisely in the village of Banuayu and the village of Muncak Kabau. Each Bina Zakat Group (KBZ) received Rp.10,000,000 each as a stimulant fund.In the discussion concluded that, first the role of BAZNASdistribution has not gone well, this was due to a lack of supervision and assistance for the development of businesses run by the community using productive zakat funds, both KBZ East OKU who received capital assistance, only KBZ in Banuayu village succeeded in running a brick business where it had funds of Rp.32,000,000 and is still running today; Whereas KBZ in Muncak Kabau village failed to develop zakat funds because the type of goat livestock business was not suitable because livestock which had originally grown from 10 to 17, now died. The missing funds have no demands to replace them. Then the two systems return to the religious factors of the community.

Problematika Fundraising Di LAZISNU Kudus

Naim, Abdul Haris

ZISWAF Vol 5, No 2 (2018): ZISWAF =Jurnal Zakat dan Wakaf
Publisher : Program Studi Zakat dan Wakaf

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Abstract

Fundraising zakat activities is a necessity. Lazisnu Kudus is a district-level non-profit organization that is devoted to community empowerment through productive utilization of zakat, infaq, sadaqah funds and other generous funds from individuals, institutions, companies and other agencies. Based on that, the researcher feels it is important to conduct research on Fundraising Lazisnu Kudus roblems related to the problems in applying Fundraising.From the results of the research that has been parsed in the previous chapter and the analysis that has been carried out, conclusions can be taken as follows: 1. Fundraising Strategy in Lazisnu Kudus. Lazisnu Kudus has successfully carried out fundraising activities with various strategies. 2. The inhibiting factor of fundraising activities in Lazisnu a. Institutional obstacles. That is the opinion of the advisory board stating that the management and employees of Lazis are amil, so they are not entitled to get the zakat portion. b. Fundraising inhibiting factors, which are direct inhibitors: that is, when direct donors are rejected, and donors permit to donate. And indirectly inhibiting: when conducting fundraising activities, namely fanaticism donors to other ormas, donors did not know the Lazisnu office 3. Supporting Factors from Fundraising Activities in Lazisnu Kudus. Supporting fundraising activities in Lazisnu is to use more toolmarketing when taking, there are targets and evaluations and rewards given. This can trigger enthusiasm to continue to do fundraising properly so that the funds can be raised.