Model Pengembangan Zakat Produktif Studi Komparatif di Indonesia dan Brunei Darussalam

Andrian Saputra

doi:10.30762/qaw.v8i2.621

Authors

Andrian Saputra STAIN Bengkalis

DOI:

https://doi.org/10.30762/qaw.v8i2.621

Keywords:

Brunei Darussalam, Indonesia, Zakat Produktif

Abstract

This research examines the productive zakat development model in Indonesia and Brunei Darussalam through a comparative approach. Productive zakat is an effort to utilize zakat funds to improve the economic welfare of mustahik in a sustainable manner. In Indonesia, zakat is regulated by Law no. 23 of 2011 and managed by the National Amil Zakat Agency (BAZNAS) and various Amil Zakat Institutions (LAZ). Meanwhile, in Brunei Darussalam, zakat is managed by the Brunei Islamic Religious Council (MUIB) based on sharia law. This study found that the two countries have different approaches but both focus on empowering the mustahik economy through programs such as providing business capital, skills training and assistance with production equipment. Indonesia shows diversity in program implementation with extensive collaboration between various institutions, while Brunei Darussalam utilizes full government support for more focused and effective program implementation. Challenges facing Indonesia include unequal distribution and weak supervision, while Brunei faces challenges in economic diversification. However, both countries have great opportunities to increase the effectiveness of productive zakat programs through technological innovation and closer collaboration between the public and private sectors. This study provides insight into best practices and lessons that can be drawn from each country to improve the welfare of mustahik in a sustainable manner. The conclusion of this research emphasizes the importance of strengthening the legal and institutional framework, as well as increasing transparency and accountability in the management of productive zakat.

References

Akhyar Adnan, Muhammad, and Nur Barizah Abu Bakar. “Accounting Treatment for Corporate Zakat: A Critical Review.” International Journal of Islamic and Middle Eastern Finance and Management 2, no. 1 (April 3, 2009): 32–45. https://doi.org/10.1108/17538390910946258.

Al-Mubarak, Muhammad Adi Riswan, Nurul Iman, and Febri Wimpi Hariadi. “Rekonstruksi Undang-Undang Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat (Analisis Hukum Ekonomi Syariah).” Musyarakah: Journal of Sharia Economic (MJSE) 1, no. 1 (April 25, 2021): 62–79. https://doi.org/10.24269/mjse.v1i1.4166.

Amanda, Gebrina Rizki, Fatatun Malihah, Sulistiani Indriyastuti, Nur Khumairah, Tulasmi Tulasmi, and Titania Mukti. “Pendayagunaan Zakat Pada Masa Pandemi Covid-19.” Jurnal Ilmiah Ekonomi Islam 7, no. 1 (March 8, 2021): 216. https://doi.org/10.29040/jiei.v7i1.1789.

Athief, Fauzul Hanif Noor, Mohammad Aulia Rachman, Darlin Rizki, Lukmanul Hakim, and Mohd Shahid Bin Mohd Noh. “Taxation Policy and Regulation Efficiency on Increasing Zakat Collection: Countries Comparison Analysis.” Journal of Islamic Accounting and Finance Research 4, no. 2 (October 16, 2022): 301–26. https://doi.org/10.21580/jiafr.2022.4.2.14168.

Bahri, Efri Syamsul, and Zainal Arif. “Analisis Efektivitas Penyaluran Zakat Pada Rumah Zakat.” Al Maal: Journal of Islamic Economics and Banking 2, no. 1 (July 11, 2020): 13. https://doi.org/10.31000/almaal.v2i1.2642.

Chaniago, Siti Aminah. “PEMBERDAYAAN ZAKAT DALAM MENGENTASKAN KEMISKINAN.” JURNAL HUKUM ISLAM, December 7, 2015, 47–56. https://doi.org/10.28918/jhi.v13i1.495.

Dulfikar, Akhmad and Taufik. “Revitalisasi Hukum Zakat Dan Wakaf Untuk Pembangunan Ekonomi Dan Sosial Di Dunia Islam.” QANUN: Journal of Islamic Laws and Studies 1, no. 2 (April 11, 2023): 96–101. https://doi.org/10.58738/qanun.v1i2.159.

Famulia, Ledy. “Analisis Perbandingan Hubungan Zakat Dan Pajak Di Indonesia, Malaysia, Dan Brunei Darussalam.” Asy-Syir’ah: Jurnal Ilmu Syari’ah Dan Hukum 54, no. 1 (March 15, 2020): 27. https://doi.org/10.14421/ajish.v54i1.417.

Hadi, Rahmini, Yoiz Shofwa Shafrani, Dewi Lamela Hilyatin, Sugeng Riyadi, and Basrowi Basrowi. “Digital Zakat Management, Transparency in Zakat Reporting, and the Zakat Payroll System toward Zakat Management Accountability and Its Implications on Zakat Growth Acceleration.” International Journal of Data and Network Science 8, no. 1 (2024): 597–608. https://doi.org/10.5267/j.ijdns.2023.8.025.

Hidayat, Andi, and Mukhlisin Mukhlisin. “Analisis Pertumbuhan Zakat Pada Aplikasi Zakat Online Dompet Dhuafa.” Jurnal Ilmiah Ekonomi Islam 6, no. 3 (November 19, 2020): 675. https://doi.org/10.29040/jiei.v6i3.1435.

Mahfuzha, Arfah, Cut Zakia Rizki, Diana Sapha, Fitriyani Fitriyani, Abd Jamal, and Weri Weri. “Is Zakat Important in Reducing Poverty?” In Proceedings of the 1st Aceh Global Conference (AGC 2018). Banda Aceh, Indonesia: Atlantis Press, 2019. https://doi.org/10.2991/agc-18.2019.83.

Maimunah Binti Haji Masri. “Program Produktif Propaz Sebagai Langkah Mengurangkan Kemiskinan Di Negara Brunei Darussalam.” IJUS | International Journal of Umranic Studies 4, no. 2 (July 1, 2021): 51–60. https://doi.org/10.59202/ijus.v4i2.417.

Mubtadi, Novendi Arkham, Gita Paramita Agustin, and Dewi Susilowati. “Akuntabilitas Dalam Perspektif Akuntansi Syariah: Studi Kasus Pada Badan Amil Zakat Nasional Kabupaten Kebumen.” JESI (Jurnal Ekonomi Syariah Indonesia) 7, no. 2 (February 28, 2018): 79. https://doi.org/10.21927/jesi.2017.7(2).79-89.

Putriana, Putriana. “MANAJEMEN ZAKAT PRODUKTIF : SUATU KAJIAN DAN TEORI.” JURNAL AL-IQTISHAD 14, no. 2 (March 11, 2019): 1. https://doi.org/10.24014/jiq.v14i2.5456.

Robani, Ahmad. “Implementasi Fikih Muamalah Dan Undang-Undang Nomor 23 Tahun 2011 Pada Pendistribusian Zakat Produktif.” COMSERVA : Jurnal Penelitian Dan Pengabdian Masyarakat 3, no. 09 (February 5, 2024): 3881–95. https://doi.org/10.59141/comserva.v3i09.1178.

Sularno, M. “Pengelolaan Zakat Oleh Badan Amil Zakat Daerah Kabupaten / Kota Se Daerah Istimewa Yogyakarta (Studi Terhadap Implementasi Undang-Undang No.38 Tahun 1999 Tentang Pengelolaan Zakat).” La_Riba 4, no. 1 (July 31, 2010): 35–45. https://doi.org/10.20885/lariba.vol4.iss1.art3.