Zakat Maal Management and Regulation Practices: Evidence from Malaysia, Turki and Indonesia
DOI:
https://doi.org/10.53955/jhcls.v4i2.204Keywords:
Indonesia; Regulation; Social Welfare; Zakat Maal;Abstract
This research investigates the management and regulatory practices of zakat maal (wealth tax) in Malaysia, Turkey, and Indonesia, aiming to provide a comparative analysis grounded in empirical data. Methodologically, the study employs a comparative qualitative analysis based on secondary data from academic literature, government reports, and institutional publications. The results show, first, Malaysia employs a centralized and technologically integrated approach, ensuring transparency and efficiency in zakat collection and distribution. In contrast, Turkey adopts a decentralized model driven by non-governmental organizations and community participation, fostering flexibility but posing challenges in standardization and oversight. Indonesia's hybrid model combines governmental oversight with private sector involvement, aiming to balance regulatory control with local adaptability, yet needs help in coordination and public trust. Second, the policy enhancements such as improved coordination mechanisms, strengthened regulatory frameworks, and enhanced public awareness to optimize Zakat's role in poverty alleviation and social welfare across Malaysia, Turkey, and Indonesia. This research contributes to the broader discourse on Islamic finance and social policy by providing nuanced insights into zakat management practices, offering valuable implications for policymakers, practitioners, and scholars interested in enhancing zakat efficacy globally.
References
Adhiatma, Ardian, and Olivia Fachrunnisa, ‘The Relationship among Zakat Maal, Altruism and Work Life Quality’, International Journal of Zakat, 6.1 (2021), 71–94 https://doi.org/10.37706/ijaz.v6i1.255
Ahsan, A. F.M.Mainul, Sudipta Bose, and Muhammad Jahangir Ali, ‘Does Islamic Religiosity Influence Professional Accountants’ Judgments? Evidence from Global Convergence of IFRS’, Advances in Accounting, 64.September 2022 (2024), 100723 https://doi.org/10.1016/j.adiac.2023.100723
———, ‘Does Islamic Religiosity Influence Professional Accountants’ Judgments? Evidence from Global Convergence of IFRS’, Advances in Accounting, 64.August 2023 (2024), 100723 https://doi.org/10.1016/j.adiac.2023.100723
Akhtyamova, Nailya, Mikhail Panasyuk, and Rustam Azitov, ‘The Distinctive Features of Teaching of Islamic Economics: Philosophy, Principles and Practice’, Procedia - Social and Behavioral Sciences, 191 (2015), 2334–38 https://doi.org/10.1016/j.sbspro.2015.04.707
Alfi, Mohamad, ‘Akuntabilitas Dan Transparasi Lembaga Amil Zakat (Studi Terhadap Rumah Peduli Nurul Fikri Kota Palangka Raya’, El-Maslahah Journal, 8.1 (2018) https://doi.org/https://doi.org/10.23971/el-mas.v8i1.1096
Alim, Mohammad Nizarul, ‘Utilization and Accounting of Zakat for Productive Purposes in Indonesia: A Review’, Procedia - Social and Behavioral Sciences, 211.September (2015), 232–36 https://doi.org/10.1016/j.sbspro.2015.11.028
Ambrose, Azniza Hartini Azrai Azaimi, Mohamed Aslam, and Hanira Hanafi, ‘The Possible Role of Waqf in Ensuring a Sustainable Malaysian Federal Government Debt’, Procedia Economics and Finance, 31.15 (2015), 333–45 https://doi.org/10.1016/s2212-5671(15)01205-8
Arifin, Noor, and Aan Zainul Anwar, ‘The Improvement Model of Microenterprises of Post-Disaster through Empowerment of Productive Zakat’, Journal of Governance and Regulation, 10.4 (2021), 156–63 https://doi.org/10.22495/JGRV10I4ART14
Ayu, I Gusti, Ketut Rachmi, and Jasurbek Rustamovich Ehsonov, ‘Governing Illegal Settlements : Housing Policy in Singapore and Australia’, Journal of Sustainable Development and Regulatory Issues, 2.2 (2024), 86–107 https://doi.org/https://doi.org/10.53955/jsderi.v2i2.44
Bawono, Bambang Tri, Abdul Kadir Jaelani, Rian Saputra, Bobur Baxtishodovich, and Gaini Mukhanova, ‘The Impact of Islamic Economics Principles on the Tax Compliance Payment Entertainment Policy’, JURIS (Jurnal Ilmiah Syariah), 23.1 (2024), 107–27 https://doi.org/http://dx.doi.org/10.31958/juris.v23i1.12182
Djafar, Mukhtar Lutfi, Rahmawati Muin, and Sugianto, ‘Zakat Management in Countries That Require Zakat and Countries That Do Not Require Zakat’, Formosa Journal of Sustainable Research, 2.2 (2023), 311–24 https://doi.org/10.55927/fjsr.v2i2.3076
Firdaus, Yelmi Eri, Desi Refnita, and Asep Saputra, ‘The Mustahik Zakat In Various Dimensions Of Fiqh In Era Society 5.0’, El-Maslahah Journal, 11.1 (2021), 13–28 https://doi.org/https://doi.org/10.23971/elma.v11i1.2285
Furqani, Hafas, Ratna Mulyany, and Fahmi Yunus, ‘Zakat for Economic Empowerment (Analyzing the Models, Strategy and Implications of Zakat Productive Program in Baitul Mal Aceh and Baznas Indonesia)’, Iqtishadia, 11.2 (2018), 391 https://doi.org/10.21043/iqtishadia.v11i2.3973
Ghofur, Ruslan Abdul, and Pertiwi Utami, ‘The Role of Muslim Generation Community at Zakat Collection on Realizing Sustainable Development Goals (SDGs) in the Era of Digital Society 5.0’, Juris: Jurnal Ilmiah Syariah, 22.1 (2023), 105–18 https://doi.org/http://dx.doi.org/10.31958/juris.v22i1.6562
Hadi, Rahmini, Yoiz Shofwa Shafrani, Dewi Lamela Hilyatin, Sugeng Riyadi, and 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, 8.1 (2024), 597–608 https://doi.org/10.5267/j.ijdns.2023.8.025
Hajer, Fahad Abdullah Ali, ‘The Legal Purposes of the Charity “Zakat’’’ and Its Impact on Achieving Economic Development”’, Migration Letters, 3.S3 (2023), 1314–24 https://doi.org/https://doi.org/10.59670/ml.v20iS3.6319
Hanifuddin, Iza, and Nur Kasanah, ‘Al-Qar ḍ Al- Ḥ Asan Program of Bankziska: Zakat Fund-Based Empowerment Model for Victims of Loan Sharks’, JURIS (Jurnal Ilmiah Syariah), 23.1 (2025), 1–12 https://doi.org/http://dx.doi.org/10.31958/juris.v23i1.10799
Irawan, Armalia Berlinda, ‘Legal Protection in Land Acquisition for Public Interest : A Dilemma Between State Regulation and Social Welfare’, Journal of Sustainable Development and Regulatory Issues, 2.2 (2024), 124–44 https://doi.org/10.53955/jsderi.v2i2.38
Jaelani, Abdul Kadir, ‘The Restructuring Righteous Foreign Worker Regulations: The Challenge Of Enormous Influx Of Foreign Workers’, Jurnal Hukum UNISSULA, 40.1 (2023) https://doi.org/http://dx.doi.org/10.26532/jh.v40i1.36781
Jaelani, Abdul Kadir, Anila Rabbani, and Muhammad Jihadul Hayat, ‘Land Reform Policy in Determining Abandoned Land for Halal Tourism Destination Management Based on Fiqh Siyasah’, El-Mashlahah, 14.1 (2024), 211–38 https://doi.org/https://doi.org/10.23971/el-mashlahah.v14i1.8051
Jain, Ameeta, Monika Kansal, and Mahesh Joshi, ‘New Development: Corporate Philanthropy to Mandatory Corporate Social Responsibility (CSR)—a New Law for India’, Public Money & Management, 41.3 (2021), 276–78 https://doi.org/10.1080/09540962.2020.1714280
Kusumaningtyas, Reza Octavia, Rahayu Subekti, Abdul Kadir Jaelani, Asron Orsantinutsakul, and Utkarsh K. Mishra, ‘Reduction of Digitalization Policy in Indonesian MSMEs and Implications for Sharia Economic Development’, Juris: Jurnal Ilmiah Syariah, 21.2 (2022), 157–71 https://doi.org/10.31958/juris.v21i2.6855
Mahat, Mohd Amran, Mohd Yassir Jaaffar, and Mohamed Saladin Abdul Rasool, ‘Potential of Micro-Waqf as an Inclusive Strategy for Development of a Nation’, Procedia Economics and Finance, 31.15 (2015), 294–302 https://doi.org/10.1016/s2212-5671(15)01193-4
Malerba, Daniele, ‘Poverty Alleviation and Local Environmental Degradation: An Empirical Analysis in Colombia’, World Development, 127 (2020), 104776 https://doi.org/10.22495/jgrv10i4art14
Marenza, Silvya Eka, and Karimuddin Karimuddin, ‘Zakat and Waqf Managament in Indonesia and Pakistan: A Comparative Study’, Milkiyah: Jurnal Hukum Ekonomi Syariah, 3.1 (2024), 43–52 https://doi.org/10.46870/milkiyah.v3i1.805
Mubarok, Ferry, Siti Mujibatun, Ali Murtadho, and Ahmad Furqon, ‘Optimizing the Use of Zakat, Infaq, and Alms Funds Based on the Empowerment of Pesantren’, in Proceedings of the First International Conference on Islamic History and Civilization, ICON-ISHIC 2020, 14 October, Semarang, Indonesia (EAI, 2021), pp. 1–8 https://doi.org/10.4108/eai.14-10-2020.2303859
Muhtada, Dani, ‘Islamic Philanthropy and the Third Sector: The Portrait of Zakat Organizations in Indonesia’, Islamika Indonesiana, 1.1 (2014), 106 https://doi.org/10.15575/isin.v1i1.43
Mukhibad, Hasan, Ahmad Nurkhin, Indah Anisykurlillah, Fachrurrozie Fachrurrozie, and Prabowo Yudo Jayanto, ‘Open Innovation in Shariah Compliance in Islamic Banks – Does Shariah Supervisory Board Attributes Matter?’, Journal of Open Innovation: Technology, Market, and Complexity, 9.1 (2023), 100014 https://doi.org/10.1016/j.joitmc.2023.100014
Omar, Normah, and Shazrina Rizuan, ‘Financial Deceitful Trick through Dividend Smoothing’, Procedia - Social and Behavioral Sciences, 145.Koskivaara 2004 (2014), 300–307 https://doi.org/10.1016/j.sbspro.2014.06.038
Paul Atagamen Aidonojie, ‘Nigeria’s Adoption of Robotic Lawyers: Legal and Socio-Economic Challenges’, Bestuur, 12.1 (2024), 69–81 https://doi.org/https://dx.doi.org/10.20961/bestuur.v12i1.89747
Pericoli, Altea, ‘Islamic Finance and Charity in the Muslim World. The Role of the Islamic Development Bank in Financing Aid’, JEBA (Journal of Economics and Business Aseanomics), 5.2 (2020) https://doi.org/10.33476/j.e.b.a.v5i2.1656
Purnomo, Singgih, Endang Siti Rahayu, Asri Laksmi Riani, Suminah Suminah, and Udin Udin, ‘Empowerment Model for Sustainable Tourism Village in an Emerging Country’, The Journal of Asian Finance, Economics and Business, 7.2 (2020), 261–70 https://doi.org/10.13106/jafeb.2020.vol7.no2.261
Rachmawati, Emma, Yuyun Umniyatun, Muhib Rosyidi, and Mochamad Iqbal Nurmansyah, ‘The Roles of Islamic Faith-Based Organizations on Countermeasures against the COVID-19 Pandemic in Indonesia’, Heliyon, 8.2 (2022), e08928 https://doi.org/https://doi.org/10.1016/j.heliyon.2022.e08928
Rakhmat, Adrianna Syariefur, and Irfan Syauqi Beik, ‘Pengelolaan Zakat Dan Wakaf Di Malaysia Dan Turki: Studi Komparatif’, ILTIZAM Journal of Shariah Economics Research, 6.1 (2022), 48–58 https://doi.org/10.30631/iltizam.v6i1.1077
Razak, Shaikh Hamzah Abdul, ‘Zakat and Waqf as Instrument of Islamic Wealth in Poverty Alleviation and Redistribution: Case of Malaysia’, International Journal of Sociology and Social Policy, 40.3–4 (2020), 249–66 https://doi.org/10.1108/IJSSP-11-2018-0208
Rozzani, Nabilah, Rashidah Abdul Rahman, Intan Salwani Mohamed, and Sharifah Norzehan Syed Yusuf, ‘Development of Community Currency for Islamic Microfinance’, Procedia Economics and Finance, 31.15 (2015), 803–12 https://doi.org/10.1016/s2212-5671(15)01170-3
Saputra, Nopriadi, ‘Strategic Blends of Spirituality, Humanity, and Digitality for Strengthening the Resilience of Small-Scale Family Business’, Procedia Computer Science, 234.2023 (2024), 1220–27 https://doi.org/10.1016/j.procs.2024.03.118
Sevilla, Jenifer, Asianto Nugroho, and Arida Turymshayeva, ‘The Effectiveness of Accelerating Stunting Reduction Policy’, Journal of Sustainable Development and Regulatory Issues, 2.2 (2024), 108–23 https://doi.org/10.53955/jsderi.v2i2.31
Shafii, Zurina, Nor Aishah Mohd Ali, and Nawal Kasim, ‘Shariah Audit in Islamic Banks: An Insight to the Future Shariah Auditor Labour Market in Malaysia’, Procedia - Social and Behavioral Sciences, 145 (2014), 158–72 https://doi.org/10.1016/j.sbspro.2014.06.023
Srairi, Samir, ‘Transparency and Bank Risk-Taking in GCC Islamic Banking’, Borsa Istanbul Review, 19 (2019), S64–74 https://doi.org/10.1016/j.bir.2019.02.001
Tarjo, Tarjo, Alexander Anggono, Rita Yuliana, Prasetyono Prasetyono, Muh Syarif, Muhammad Alkirom Wildan, and others, ‘Corporate Social Responsibility, Financial Fraud, and Firm’s Value in Indonesia and Malaysia’, Heliyon, 8.12 (2022) https://doi.org/10.1016/j.heliyon.2022.e11907
Wibowo, Dwi Edi, and Muhammad Nur, ‘Green Village Tourism in Indonesia: Regulation, Development and Challenges’, Journal of Sustainable Development and Regulatory Issues, 2.2 (2024), 158–84 https://doi.org/https://doi.org/10.53955/jsderi.v2i2.36
Widiastuti, Tika, Ilmiawan Auwalin, Lina Nugraha Rani, Imron Mawardi, Muhammad Ubaidillah Al Mustofa, Norma Rosyidah, and others, ‘Does Zakat and Non-Zakat Empowerment Affect Mustahiq Welfare Based on Maqashid Shariah?’, Al-Uqud : Journal of Islamic Economics, 5.1 (2020), 76–96 https://doi.org/10.26740/al-uqud.v5n1.p76-96
Wulandari, Dinda Agustin, ‘Income Tax Regulations for Child Content Creators on TikTok Platform : The Inefficacy of Indonesian Legal Frameworks’, Journal of Sustainable Development and Regulatory Issues, 2.2 (2024), 145–57 https://doi.org/10.53955/jsderi.v2i2.35
Yasni, Raynal, and Agam Reynaldi Reza Erlanda, ‘Challenges of Zakat Integration as Source of State Revenue’, International Journal of Islamic Economics and Finance (IJIEF), 3.3 (2020), 175–204 https://doi.org/10.18196/ijief.3238
Yunus, Nur Rohim, Asep Syarifuddin Hidayat, and Muhammad Ishar Helmi, ‘Reducing The Culture of Corruption Through The Zakat Social Solidarity Movement’, Ekonomica Sharia: Jurnal Pemikiran Dan Pengembangan Ekonomi Syariah, 9.1 (2023), 1–18 https://doi.org/10.36908/esha.v9i1.885
Zagrali, Fatma Nur, ‘An Analysis of the Institutional Structure of Zakat and the Case for Turkey’, Share: Jurnal Ekonomi Dan Keuangan Islam, 6.1 (2017), 85 https://doi.org/10.22373/share.v6i1.1521
Zaki, Muhammad, Amiur Nuruddin, and Saparuddin Siregar, ‘Implication of Law Number 23 of 2011 On Zakat Institution Governance Based On Sharia Quality Management Principles; A Case Study in Baznas of Jambi Province’, Jurnal Cita Hukum, 8.1 (2020) https://doi.org/10.15408/jch.v8i1.14481
Zencirci, Gizem, ‘Markets of Islam: Performative Charity and the Muslim Middle Classes in Turkey’, Journal of Cultural Economy, 13.5 (2020), 610–25 https://doi.org/10.1080/17530350.2020.1741426
Downloads
Published
Issue
Section
Citation Check
License
Copyright (c) 2024 Mukhlishin Mukhlishin, Abdul Wahab, Bambang Setiaji, Magomed Tazhdinov
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with Journal of Human Rights, Culture and Legal System agree to the following terms:
- Authors retain copyright and grant the Journal of Human Rights, Culture and Legal System right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
