Management Policy of Zakat, Infaq, and Sedekah (ZIS) as an Instrument for Extreme Poverty Alleviation: A Maqashid Shariah Perspective
DOI:
https://doi.org/10.67429/jj434g53Keywords:
Zakat Infaq Sedekah (ZIS), Extreme Poverty, Maqashid Shariah, BAZNAS, Islamic Social FinanceAbstract
Extreme poverty remains a critical socioeconomic challenge in Indonesia, particularly amid national commitments to achieve zero extreme poverty by 2024 in alignment with the UN Sustainable Development Goals (SDGs). Zakat, Infaq, and Sedekah (ZIS), as core instruments of Islamic social finance, hold substantial redistributive potential to address this challenge. This study examines ZIS management policy as an instrument for extreme poverty alleviation through a Maqashid Shariah perspective, analyzing how its five higher objectives protection of religion, life, intellect, lineage, and wealth provide a normative and operational governance framework. Using a qualitative normative descriptive method through systematic literature and document review, this study finds that ZIS management in Indonesia, primarily administered by BAZNAS, has progressed in collection and distribution, yet faces structural challenges: low collection rates relative to national potential, imbalance between consumptive and productive distribution, limited transparency, and inadequate integration with national poverty programs. Through the Maqashid Shariah lens, effective ZIS management must transcend material distribution and adopt a holistic framework enhancing all five dimensions of human well-being. A paradigm shift toward productive ZIS programs, strengthened institutional governance, data integration, and multi stakeholder collaboration are proposed as key policy directions to maximize ZIS effectiveness in alleviating extreme poverty in Indonesia.
References
[1] Herianingrum, S., Supriani, I., Sukmana, R., Effendie, E., Widiastuti, T., Fauzi, Q., & Shofawati, A. (2024). Zakat as an instrument of poverty reduction in Indonesia. Journal of Islamic Accounting and Business Research, 15(4), 643–660. https://doi.org/10.1108/JIABR-09-2022-0249
[2] Ayati, N., Siswanto, S., & Khusnudin, K. (2025). The impact of zakat, infak, and sedekah funds, life expectancy, and average length of schooling on poverty mediated by economic growth in Indonesia. Journal of Islamic Economics Lariba, 11(1), 1–18. https://doi.org/10.20885/jielariba.vol11.iss1.art1
[3] Choiriyah, E., Kafi, A., Hikmah, I., & Indrawan, I. (2020). Zakat and poverty alleviation in Indonesia: A panel analysis at provincial level. Journal of Islamic Monetary Economics and Finance, 6(4), 875–898. https://doi.org/10.21098/jimf.v6i4.1122
[4] Mustari, N., Razak, R., Junaedi, J., Fatmawati, F., Hawing, H., & Baharuddin, T. (2024). Multipartner governance and the urgency of poverty alleviation policy: Zakat fundraising management. Cogent Social Sciences, 10(1), 2361529. https://doi.org/10.1080/23311886.2024.2361529
[5] Aziz, Y., Mansor, F., Waqar, S., & Abdullah, L. H. (2020). The nexus between zakat and poverty reduction, is the effective utilization of zakat necessary for achieving SDGs: A multidimensional poverty index approach. Asian Social Work and Policy Review, 14(3), 235–247. https://doi.org/10.1111/aswp.12212
[6] Saleh, A. O. H., Qatawneh, M. A. S., & Saged, A. A. G. (2024). Maqasid al-Shariah of zakat towards sustainable economy. In Islamic Sustainable Finance: Policy, Risk and Regulation (pp. 149–159). Taylor and Francis. https://doi.org/10.4324/9781003395447-18
[7] Dirie, K. A., Alam, M. M., & Maamor, S. (2024). Islamic social finance for achieving sustainable development goals: A systematic literature review and future research agenda. International Journal of Ethics and Systems, 40(2), 345–372. https://doi.org/10.1108/IJOES-05-2023-0111
[8] Fitri, M. (2017). Pengelolaan zakat produktif sebagai instrumen peningkatan kesejahteraan umat. Economica: Jurnal Ekonomi Islam, 8(1), 149–173. https://doi.org/10.21580/economica.2017.8.1.1830
[9] Jaenudin, M., & Herianingrum, S. (2022). Zakat, infaq, sadaqah on mustahik income to realize no poverty in Indonesian zakat institution. Jurnal Ekonomi & Bisnis Islam, 8(1), 1–22. https://doi.org/10.20473/jebis.v8i1.2022
[10] Sidik, A. (2023). Analysis of zakat literacy, zakat transparency, and sharia compliance OPZ performance with Puskasbaznas index. Jurnal Syntax Transformation, 4(8), 104–117. https://doi.org/10.46799/jst.v4i8.792
[11] Rinanda, N. O., Samudro, B. R., Mulyanto, M., & Wibowo, B. K. P. (2025). The role of zakat in poverty alleviation: A study of the impact of zakat and the CIBEST welfare index. Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan, 19(5), 1–20. https://doi.org/10.35931/aq.v19i5.4858
[12] Haron, R., & Sutrisno, S. (2020). Increasing the role of zakat institutions in poverty reduction through productive zakat programs in Indonesia. Humanities and Social Sciences, 8(4), 1243–1250. https://doi.org/10.18510/hssr.2020.83127
[13] Riani, D., Meutia, M., Taqi, M., & Ismawati, I. (2024). Efficiency and stability of zakat institutions in Malaysia and Indonesia: DEA window analysis. TEM Journal, 13(1), 303–314. https://doi.org/10.18421/TEM131-32
[14] Widiastuti, T., Mawardi, I., Zulaikha, S., Robani, A., & Ryandono, M. N. H. (2022). The nexus between Islamic social finance, quality of human resource, governance, and poverty. Heliyon, 8(10), e11070. https://doi.org/10.1016/j.heliyon.2022.e11070
[15] Sa'adah, M., & Hasanah, U. (2021). The common goals of BAZNAS' zakat and sustainable development goals (SDGs) according to Maqasid Al-Sharia perspective. Al-Ihkam: Jurnal Hukum Dan Pranata Sosial, 16(2), 302–326. https://doi.org/10.19105/al-ihkam.v16i2.4781
[16] Fauziyah, S., Wibisono, V. F., Syamsuri, S., & Arief, S. (2024). Exploring the potential of zakat: Yusuf Qardhawi's insights for poverty alleviation and economic growth in Indonesia. Indonesian Journal of Islamic Economics and Finance, 4(2), 55–76. https://doi.org/10.37680/ijief.v4i2.6085
[17] Fasa, M., Aziz, A., & Suharto, S. (2022). Strategi pengelolaan zakat produktif dalam pengentasan kemiskinan. Jurnal Bina Bangsa Ekonomika, 15(1), 1–14. https://doi.org/10.46306/jbbe.v15i1.132
[18] Susila, A. A., & Ghozali, M. L. (2025). Strategi pemberdayaan ekonomi umat dengan zakat berdasarkan fatwa kontemporer: Pendekatan Maqashid Syariah. Tribakti: Jurnal Pemikiran Keislaman, 36(1), 1–14. https://doi.org/10.33367/tribakti.v36i1.7095
[19] Rahmatullah, I., Suwadi, P., & Purwadi, H. (2024). Legal reform of zakat management based on personal data protection law in Indonesia. Mazahib: Jurnal Pemikiran Hukum Islam, 23(1), 199–236. https://doi.org/10.21093/mj.v23i1.5917
[20] Ayuniyyah, Q., Pramanik, A. H., Saad, N. M., & Ariffin, M. I. (2018). Zakat for poverty alleviation and income inequality reduction: West Java, Indonesia. Journal of Islamic Monetary Economics and Finance, 4(1), 85–100. https://doi.org/10.21098/jimf.v4i1.767
[21] Faizah, N. (2022). Optimalisasi pengelolaan zakat dalam meningkatkan kesejahteraan masyarakat miskin di Jawa Tengah. Jurnal Zakat dan Wakaf (JZW), 3(1), 14–28. https://doi.org/10.21043/jzw.v3i1.12978
[22] Anisa, Y., & Mukhsin, M. (2023). The role of zakat in realizing sustainable development goals (SDGs) to increase community economic income. Al-Infaq: Journal of Islamic Economics, 13(2), 286–296. https://doi.org/10.32507/ajei.v13i2.1726
[23] Jaharuddin, J. (2022). Analisis pengentasan kemiskinan di Kota Cilegon perspektif model pembangunan As-Syatibi dan Ibnu Khaldun. Jurnal Ilmiah Ekonomi Islam, 8(1), 803–812. https://doi.org/10.29040/jiei.v8i1.4276
[24] Anfas, A. H. (2024). Optimizing the potential of zakat to alleviate poverty problems and improve community economy in Surakarta City. Journal of Ecohumanism, 3(3), 121–127. https://doi.org/10.62754/joe.v3i3.3394
[25] Aziz, A., Manalu, P., Oktaviandi, W., Apriadi, D., Candri, C., & Suteja, S. (2024). SDGs and Maqasid Shariah principles: Synergies for global prosperity. SDGsReview, 4, e01873. https://doi.org/10.53934/sdgsreview.v4.e01873
