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Purpose ― Zakāh during the COVID-19 outbreak has played a vital role and has been significantly discussed in the virtual environment. Such information about zakāh in the virtual world provides unstructured data, which contains important information and knowledge. This paper aims to discover knowledge related to zakāh administration during the pande...
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... Zakat funds can be used effectively to meet the basic needs of people experiencing poverty. these funds can provide cash assistance, food provision, access to education, housing, health services, or assistance in building micro businesses (hudaefi et al., 2022;Manurung, 2014;Mujiatun, 2018). in many cases, this argument has also been proven that Zakat funds can be used for the entities mentioned above. several examples of the use of Zakat in indonesia, supported by evidence from relevant sources, can be mapped. ...
The problem of poverty still affects many countries and people worldwide, including Indonesia, especially in Jeneponto Regency. This study discusses the multi-partner governance model in managing the fundraising of Zakat funds to alleviate poverty. This model involves various institutions and actors to optimize the collection and use of Zakat funds to help those in need. This study analyzed indicators of actor participation, actor perspectives, actor accessibility, and determination of action to measure each institution’s and actor’s contribution to the multi-partner governance model. The analysis results show that the actor’s perspective dominates with the highest score, showing a strong interest in poverty alleviation. However, challenges in this model were also identified, including effective coordination and collaboration, power imbalances, limited resources, conflicts, personal interests, the complexity of the problem of poverty, and community participation. To overcome these challenges, this study recommends solutions such as building a suitable coordination mechanism, achieving a fair balance of power, increasing the allocation and management of resources, managing conflict and self-interest, adopting a holistic approach to overcoming the complexity of the problem of poverty, and building a mechanism for community participation that is effective.
... Towards the end of 2019, the world was shocked by the emergence of COVID-19, a virus that quickly spread worldwide [1]. In countries like Indonesia, which are still developing, experts foresaw negative effects on the economy due to COVID-19 [2]. Indonesia's economy saw a significant drop in growth across various industries [2]. ...
... In countries like Indonesia, which are still developing, experts foresaw negative effects on the economy due to COVID-19 [2]. Indonesia's economy saw a significant drop in growth across various industries [2]. Furthermore, during the COVID-19 pandemic, different nations put in place various rules and policies, including social distancing, travel restrictions, and even lockdowns, to control the virus's spread [3,4]. ...
This study delves into the impact of market orientation and entrepreneurship on dynamic capabilities and SME performance within the Culinary SME sector of West Java Province, Indonesia. The study utilized a quantitative-causal research methodology to gather data from a sample of 420 Culinary (SMEs) that had been operating for a minimum of 5 years. The acquired data was then subjected to analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings indicate significant potential for market orientation and entrepreneurship to bolster dynamic capabilities and subsequently enhance SME performance. Furthermore, the study found that dynamic capabilities positively influence SME performance. Importantly, the study identifies an indirect pathway through which market orientation and entrepreneurship can augment SME performance by leveraging dynamic capabilities as a mediator. Practical implications emphasize the critical importance for Culinary SMEs to cultivate robust market orientation, harness entrepreneurial potential for strategic risk-taking and innovation, and fortify dynamic capabilities. Strengthening these facets enables SMEs to effectively translate market insights into actionable strategies, thereby fostering sustainable growth in a competitive business landscape. In essence, this research provides valuable insights into the interplay of market orientation, entrepreneurship, dynamic capabilities, and SME performance, offering actionable guidance for Culinary SMEs in West Java Province and beyond to navigate challenges and capitalize on opportunities for sustainable development and competitiveness.
... It is also noticeable from the mustahiq side of capital assistance recipients who have experienced a decrease in the number of customers. Researches from Herianingrum et al. (2024) and Hudaefi et al. (2022) support the results of this finding that the pandemic hampers the economic situation with many company activities needing to be stopped, and many companies and organizations lay off their employees, which causes a decrease in consumption. This condition is also exacerbated by the many malpractices of zakat distribution that have sprung up amid the Covid-19 pandemic. ...
This research aims to determine the effect of productive zakat programs, entrepreneurial motivation, and competence on the welfare of mustahiq through having successful Islamic businesses as interveners. The research applied quantitative analysis method by distributing questionnaires to collect primary data from 111 mustahiq recipients of assistance from zakat institutions. This research employed a path analysis technique with the help of the SEM-PLS (Partial Least Squares) 4.0 program and was used to analyze the influence among variables. The empirical findings indicate that the productive zakat program significantly and positively affects mustahiq's welfare but not the business’s success. Meanwhile, entrepreneurial motivation and competence also significantly and positively affect business success and mustahiq welfare. Interestingly, the success factor for Islamic businesses can mediate the relationship between productive zakat, motivation, and competency on the welfare of mustahiq. This research contributes to the zakat literature by examining the connection between productive zakat, entrepreneurial drive, competency, and the factors influencing the performance of Islamic enterprises in achieving welfare according to Islamic objectives. Practically, the implications of this research are useful for the government as a policymaker in increasing the contribution of zakat institutions to material and spiritual poverty alleviation.
... As well as Hudaefi, Caraka, and Wahid (2022) use text mining to explore Zakat administration during the COVID-19 pandemic in Indonesia. This research offers insights into the evolving nature of Zakat practices in response to crises, which can inform discussions about corporate Zakat initiatives as part of broader sustainability efforts. ...
This paper aims to investigate the effect of digital zakat and accounting on corporate sustainability, in addition to examining the moderating effect of financial transparency. A quantitative survey was employed to collect data from 298 Malaysian specialists using questionnaires on a 289-5th point Likert scale. The study utilized Smart-PLS 4.0 and SEM-PLS for the analysis of the data. The analysis revealed that digital accounting adoption was found to significantly and positively influence corporate sustainability. Integration of digital Zakat was also shown to have a substantial positive impact on corporate sustainability, aligning philanthropy with sustainability goals and enhancing overall corporate sustainability outcomes. Moreover, financial transparency was confirmed to play a crucial moderating role in strengthening the relationships between digital practices and corporate sustainability. Financial transparency positively influences corporate sustainability efforts by providing stakeholders with clear insights into a company's financial commitment to sustainability initiatives. This paper offers practical insights into the interconnected dynamics of digital accounting adoption, financial transparency, corporate sustainability, and digital Zakat integration. The findings of this study offer valuable practical implications for both scholars and practitioners in the fields of digital accounting and corporate sustainability, enhanced corporate sustainability through digital accounting adoption, and integrating digital zakat for sustainable philanthropy. By heeding these implications, both scholars and practitioners can work towards more responsible and sustainable business practices, fostering a positive impact on society and the environment while also building trust and confidence among stakeholders.
... Management of zakat by official institutions has been carried out by various countries such as Malaysia, Nigeria, and Brunei Darussalam, as mentioned by Abdullah & Sapiei (2018), Ahmad (2019), andSalleh (2015). Zakat management through official institutions will manage zakat centrally, which is managed by professionals who are experts in the field of zakat so that the management of zakat funds can be carried out following Islamic law so that more significant benefits are obtained (Hudaefi et al., 2022), considering the management carried out by People who are lay in the field of religion are often not adapted to applicable Islamic law, such as what was done by UPZ Wonoketinggal Village, Karanganyar District, Demak Regency, Central Java Province, Indonesia, where the distribution of zakat for amil is 25%, while it should only be 12 .5% as mentioned by Ridwan (2016). The state's involvement in the management of zakat can also oblige the community to pay zakat to avoid the sin of abandoning the obligation to pay zakat even though they can afford it. ...
Purpose: The study was conducted to review the legal status of the formation of AZT, analyze the implications of the AZT for the implementation of zakat law in Indonesia, and discuss the contribution of the AzT in the zakat management process, especially during the Covid-19 pandemic. Design/methodology/data analysis: This type of empirical law research combines normative law research by reviewing laws and related literary sources and empirical legal research conducted by field research on several mosques, schools, and Islamic hostel schools in Semarang City. Data is collected through FGD, documentation, observations, and interviews, then analyzed through improvement, description, and interpretation of data. Findings: The research results show that Amil Zakat Tiban's existence is considered valid if no UPZ (Baznas) or Amil Zakat institutions have had permission from the Office of the Ministry of Religion. Based on supplies, Amil Zakat Tiban is an ad hoc agency that collects and distributes the zakat and reports it transparently. Amil Zakat Tiban is implicit in implementing the Zakat law by providing ease for the community in paying the zakat and reducing the workload of BAZNAS and UPZ, which have flexibility of reach. Although the existence of Amil Zakat Tiban is controversial, he contributed to the management of zakat and its equal distribution to the society that did not get the attention of the Philanthropic Institution, especially to the people who suffered dismissal (PHK) at the time of the Covid-19 pandemic. Originality/value: This study fills gaps in research on zakat, especially studies on the existence of private religious institutions formed by communities with strong local wisdom values, let alone many areas that are not accessible by BAZNAS. Practical implications: The existence of Amil Zakat Tiban is very necessary for the community, both muzaki and mustahik in managing zakat funds, especially during the fasting month (Ramadhan) and Idhul Fitr. Even though its presence has not yet received legal legality, people still trust AZT in distributing their zakat funds.
... Nevertheless, in recent years, digital technology has witnessed rapid advancements, leading to emerging opportunities for its application in Zakat management (Beik et al., 2021;Hassan et al., 2022;Ibrahim & Tambi Chek, 2020;Salleh et al., 2022). Digital Zakat management entails utilizing information and communication technology in Zakat administration (Hudaefi et al., 2022;Mutamimah et al., 2021). This adoption brings various benefits, such as facilitating Zakat collection, distribution, and reporting (Mohd Nor et al., 2021). ...
This study examines the impact of Digital Zakat Management, Transparency in Zakat Reporting, and the Zakat Payroll System on Zakat Growth Acceleration, with Zakat Management Accountability as the mediating factor. Data from muzakki and Zakat institutions were collected through surveys and questionnaires, and regression and correlation analyses were used to assess the relationships between variables. The findings reveal that digital Zakat management positively impacts Zakat management accountability and Zakat growth acceleration. Transparency in Zakat reporting also has a positive effect on Zakat management accountability. However, the Zakat payroll system does not significantly influence Zakat management accountability or Zakat growth acceleration through mediation. The study underscores the importance of accountability as a mediator between digitalization, transparency, and Zakat growth, offering insights for Zakat institutions to optimize their practices and promote equitable social impact. Future research should consider qualitative methods and comprehensive variables to understand Zakat dynamics better.
... Ascarya, 2022)(Hudaefi et al., 2022)(Mohd Nor et al., 2021)(Oladapo et al., 2022)Chkili et al., 2021)(Yousfi et al., 2021)(Ejaz et al., 2022)(Arfaoui et al., 2022)Salem et al., 2021)(Kamarudin et al., 2022)(Hussain et al., 2021) ...
This study aims to determine the development map of Islamic Management based on Scopus indexed journals. The analyzed data includes 369 indexed research publications. The export data is then processed and analyzed using the R Biblioshiny application program to identify the bibliometric map of the development of Islamic management. The results show that the number of publications on the development of the role of Islamic management research has increased significantly. The results also show that the most types of documents are journal articles. Journal of Islamic Accounting and Business Research is the top journal. The most famous authors are Hassan MK, Alam MK, Rahman MM, Haron R, Sukmana R, Ascarya A, Abd Wahab N, and Ali M, and the most popular keyword topic is Islamic banks with the popular theme of financial. Then, five research clusters were also obtained based on the topic of Islamic management.
... Usman et al., 2022). From an economic standpoint, Islamic philanthropy can have a positive impact on the welfare of recipients of ZISWAF funds through poverty alleviation (Alam et al., 2022;Hudaefi et al., 2022), job creation (Mawardi et al., 2022), economic empowerment (Mutamimah et al., 2021;Widiastuti et al., 2021) and construction of various public facilities (M. K. Khan et al., 2022;Shabbir, 2018). ...
This study aims to identify the most popular topics and words in conversations on Twitter with the topic of waqf in Indonesia. This study also aims to identify the sentiments and emotions of netizens about waqf in Indonesia. This study uses a qualitative method with a sentiment analysis approach. This study used Orange Data Mining software in gathering and analyzing the data. The data used are tweets from Twitter taken from April 10, 2023, to April 24, 2023. The data were gathered by entering a keyword "Wakaf" to get 1,000 tweets. The results of the study showed that the words "Wakaf," "Masjid," and "Tanah" are the three words that most often appear in discussions on the topic of waqf on Twitter. These three words refer to the people in Indonesia, where the majority of people donate part of their wealth in the form of land designated as a mosque. On social media, Twitter is dominated by tweets with neutral sentiments shown by happy emotions, as much as 76.37% of the total tweets. Waqf management institutions can increase the intensity of using social media in publicizing activities related to collecting waqf donations. It also able in managing and distributing the benefits of waqf funds to mauquf alaih as a form of transparency to increase the credibility of waqf management institutions.
... Further, there is a lack of trust, interest, and confidence in Zakat management institutions among the general public highlighting the urgency to establish an effective AIS to tap the potential Islamic social market and realize the actual economic and social benefits. Additionally, Zakat managing institutions in the country are attributed to suffering from the lack of TMS and commitment, lack of employee competency, OC mismatch, and lack of innovation in the administration of these Islamic social institutions (Hudaefi et al., 2022). The situation is further intensified by effectiveness and critics of the QAIS of service firms in Indonesia reducing management control, integration, and coordination between departments, and decreasing financial performance (Meiryani et al., 2019;Susanto, 2019). ...
Although accounting information systems (AIS) of firms are well-established, little is known about their effectiveness and the underlying sources essential to enhance the quality of accounting information system (QAIS).
This research aims to identify the readily available resources that can be employed to enhance QAIS of relatively
less studied institutions (Islamic social institutions). The theory of dynamic capability view (DCV) is underpinned
to conceptualize top management support (TMS), knowledge of system users (KSU), and organizational culture
(OC) as the strategic resources to enhance QAIS. Also, the use of big data analytics (UBDA) is imported as a
moderator between these variables. To verify the theoretical assumptions of this study, data were drawn from
286 respondents through a personally designed survey and analyzed using the partial least square (PLS) technique. The findings confirmed that TMS and KSU are the significant and positive predictors of QAIS whereas, OC
is an insignificant and positive predictor of QAIS. The moderator of UBDA has a significant positive impact on the
relationship between TMS/QAIS and KSU/QAIS while an insignificant positive effect on the relationship between
OC/QAIS. Our results authenticate TMS, KSU, and OC as reliable tools to enhance the QAIS and import UBDA for
maintaining the effectiveness of QAIS. This study contributes to proposing a strategic solution for institutions
looking to achieve and maintain a competitive advantage by ensuring effective management of QAIS through
dynamic strategic resources.
... Some studies have examined how Zakat institutions have responded to the pandemic. For example, a study conducted in Indonesia found that Zakat institutions increased their distribution of Zakat funds during the pandemic to help those affected by the crisis (Akram H et al., 2022;Hakim & Setyaningsih, 2022;Hasan & Kamiluddin, 2021;Hudaefi et al., 2021). ...
As society considers it, it is scattered with distinct differences. If we highlight this issue, this gap is due to economic instability. Religion never differs between the rich and the poor, but the people who follow the religion will do, so as the fundamental thoughts, religion itself guides on the matter of removing the imbalance in religion in particular and society at large, for which we can find the taxing system in India. At the same time, Islam also proposes the idea of zakat to remove the gap between those who have and those who do not. To examine the idea of which the study was conducted by considering the Karnataka Zakat Trust of Mangaluru City of Karnataka state, as it is a donation that people are making out of their wealth. The information was gathered using a structured interview method, and for the remaining randomly selected 75 samples mail questionnaire was distributed, out of which 62 respondents responded to the study, so the total respondents of the study were 87 beneficiaries of Mangaluru City. This study shows that in the potential and globally recognized Mangaluru City, zakat is working effectively through Karnataka Zakat and Charitable Trust. Here, it is also proposed to claim the rebate for the relief of Islamic followers to make a difference in the country’s policy.
