Al-Mi'thoa: Jurnal Zakat dan Wakaf

Penerapan PSAK 109 tentang Akuntansi Zakat, Infak dan Sedekah di Lembaga Baznas Kabupaten Majalengka Tahun 2022 – 2023

Sheila Assyfa Syavitri — 2025-09-05

This study examines the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning zakat, infaq, and sadaqah accounting at the National Zakat Agency (BAZNAS) of Majalengka Regency during 2022–2023. The research employs a qualitative descriptive approach through documentation analysis and interviews with BAZNAS management. The findings reveal that the management of zakat, infaq, and sadaqah funds has complied with PSAK 109 in terms of recognition, measurement, presentation, and disclosure. However, BAZNAS still encounters challenges due to limited human resources with expertise in Islamic accounting, requiring technical assistance from external parties. To address these issues, BAZNAS has implemented continuous training and adopted technology-based financial systems. These efforts are expected to improve financial reporting quality, strengthen institutional accountability, and enhance public trust in zakat management within Majalengka Regency.

Dampak Pendayagunaan Zakat Produktif terhadap Pengembangan UMKM: Studi Program Riau Makmur

Laila Asofa — 2025-09-12

Productive zakat has significant potential to improve the welfare of mustahik, particularly in Riau Province, although its distribution practices are still largely consumptive. This study aims to analyze the impact of productive zakat in supporting the development of micro-enterprises through the Riau Makmur Program of BAZNAS Riau Province. The research employed a qualitative method using observation, in-depth interviews, and documentation with amil, muzaki, and nine mustahik as respondents. The findings indicate that the mechanism of productive zakat utilization is well-structured, yet business mentoring remains suboptimal. Out of nine mustahik, six succeeded in developing their businesses with increased income, while three failed due to limited skills and weak business management. Overall, productive zakat has proven to contribute positively to the development of micro-enterprises and to the improvement of mustahik welfare.

Perbandingan Efektivitas Antar Program Pendayagunaan Zakat di BAZNAS Kota Depok

Hasiibatul Maula — 2025-09-12

This study aims to compare effectiveness the utilization of productive zakat in the Depok Sejahtera and Depok Cerdas programs in improving mustahik welfare. The research employed a quantitative method with a comparative design, using questionnaires and the Mann-Whitney test for data analysis. The findings reveal that both programs are effective, and Depok Sejahtera is more prominent, particularly in business mentoring and economic independence. The study recommends strengthening mentoring and monitoring strategies in the Depok Cerdas program to enhance its effectiveness.

Optimalisasi Pendayagunaan Zakat Produktif di BAZNAS Kabupaten Bekasi dalam Peningkatan Kesejahteraan Mustahik

Een Syukrillah Yuningsih — 2025-09-12

This study aims to analyze the utilization of productive zakat (zakat) in improving the welfare of mustahik (recipients) at the National Zakat Agency (BAZNAS) in Bekasi Regency. The method used was a qualitative approach with an empirical approach through interviews and documentation studies, followed by analysis through reduction, presentation, and conclusion drawing. The results indicate that the Business Capital Assistance program has been running in accordance with Law No. 23 of 2011, but its implementation has not been optimal. The program has not fully improved the welfare of mustahik in economic, educational, social, religious, and health aspects. Strengthened monitoring and mentoring are needed to maximize the benefits of productive zakat, ensure sustainability, and encourage mustahik independence.

Strategi Penyaluran Zakat Pendidikan di Baznas Kota Cirebon

Dewi Ayu Nur Muflikhah — 2025-09-12

This study aims to analyze the optimization of zakat fund distribution in the education sector through the Cirebon Cerdas Program at BAZNAS Kota Cirebon and to evaluate the equity and accuracy of its allocation. Based on the Cirebon City Statistics 2022–2023, approximately 2.23% of the population has never received formal education due to financial constraints, limited access, and a lack of awareness of the importance of education. This research employs a qualitative method using focused interviews and an empirical approach, utilizing primary and secondary data from interviews, documentation, and BAZNAS annual reports. The findings reveal that zakat distribution is carried out in a structured manner through well-planned strategies, strict selection processes, and direct transfers to recipients, ensuring greater accuracy and efficiency. The program effectively improves education quality and human resource development; however, its optimization is still hindered by limited funding and insufficient public transparency. Increased funding and improved reporting systems are needed to enhance the program’s impact and sustainability.

Efektivitas Program Z-Chicken dalam Mengangkat Kesejahteraan Mustahik: Tinjauan Melalui Model CIPP

Siti Amelia Putri — 2025-09-12

This study aims to evaluate the utilization of productive zakat through the Z-Chicken program at BAZNAS Tangerang City. The research method used is qualitative with the CIPP model (Context, Input, Process, Product). The findings show that the program is relevant to the needs of mustahik in reducing dependence on consumptive aid (Context). In terms of Input, the program provides capital assistance, training, and mentoring, although human resources remain limited. The implementation process runs quite well, despite challenges in the consistency of mustahik in managing culinary businesses. From the Product perspective, the program contributes to increasing income and independence, although business sustainability has not been fully achieved. Therefore, the Z-Chicken program is considered beneficial, but improvements in management and continuous mentoring are needed to strengthen sustainability and maximize long-term impact.