This study examines the empowerment of education among the asnaf through the distribution of zakat according to the perspective of maqasid syariah. This study presents the debate of scholars regarding the distribution of zakat to strengthen the education of asnaf and its implementation in Malaysia. This study was conducted using content analysis methods through deductive, inductive, and comparative methods. Studies show that, through the perspective of maqasid syariah, the distribution of zakat to asnaf can increase the level of education of this group.

This paper explores spending zakat to support the financial improvement of women from low- or no-income households. It assesses the feasibility of remitting zakat over the m-pesa platform. M-pesa is a Kenyan mobile banking app that allows subscribers to send and receive money through their mobile phones without the use of the internet. The theory underpinning the paper’s analysis on the use of zakat to support the economic improvement of women is based on tax justice and social extraction. Taken together these theories suggest that redistribution can also be facilitated by non-state actors who apply their own norms in regulating how to spend their collective revenue towards improving lives. As such, the paper therefore, starts the discussion by highlighting the need for redistribution using taxes, extends the conception of conventional tax to include zakat and justifies this position by interrogating whether the Kenyan fiscal space and its constitution can recognise zakat as part of tax system that supports the state to promote social and economic wellbeing. Whether zakat contributes to the social and economic improvement of people is examined by inquiring into a specific case study of Mama Riziki. The paper employs the discursive approach and is based on a mixed methods approach. The findings reveal that zakat based conscious financing can improve livelihoods at a household level.

The research made is qualitative research, where researchers look at various sources related to the whistleblowing system in Islamic banking. The object of this research is PT. Bank Syariah Indonesia (BSI) one of the largest Islamic banks in Indonesia, and targets to become the 10 largest Islamic banks in the world in the next 5 years. This research is needed to understand and see how the BSI whistleblowing system controls fraud and crime in the Indonesian banking world. Based on a survey from The Association of Certified Fraud Examiners, the level of banking fraud in Indonesia reaches 41% when compared to other sectors. This is one of the things that can be taken into account by the government, and stakeholders in banking. In addition to using qualitative methods. This study analyzes the BSI website with support from various sources related to the whistleblowing system in Islamic banking. Hopefully, in the future, there will be continued research looking at the implications of the whistleblowing system to prevent fraud in banking, especially Islamic banking, both in Indonesia but also abroad.

The aim of the study is to explore the limits of SDGs in the light of a zakat approach in terms of resilience. It is based on the progress of research in philosophy of science, anthropology, mesology, and collapsology, by considering the phenomenon of zakat in its ontological dimension as a level of analysis. Among the main results of the study, the following should be noted: (i) the SDGs convey an underlying epistemological model based on the growth of endless production, which itself feeds on the ex nihilo creation of money; (ii) Associating zakat, as a component of social finance, with the SDGs amounts to submitting it to a global financial system based on ex nihilo monetary creation; (iii) The assimilation of zakat into a means of financing contributes to the financialization of Muslim societies life to comply with the requirements to financial structures and logics. The study concludes by arguing the following: (i) the results obtained reveal the limitations of the linear approach of riba as a purely technical solution that does not consider the ontological nature of the mainstream financial system; (iii) Zakat is a multidimensional phenomenon which strengthens the resilience of populations to shocks through the creation of own worlds (milieu, umwelt); (iii) Zakat cannot be reduced to a financing modality to fill the SDGs funding gap, as suggested by UN, World Bank and OECD.

The study examines the intention determinant factors of muzakki to pay zakat. The determinant factors under studied include compliance to pay zakat, trust, knowledge about zakat, motivation for paying zakat, zakat payment methods, zakat regulation and zakat board management members. The framework of the study is based on the Theory of Planned Behavior. Population of the study is the 2020 PPZ MAIWP zakat payers. The population is divided into four sub groups which are: (i) New Zakat Payers, (ii) Zakat payers in 2020 who pay more than 2019, (iii) Zakat payers who have not paid zakat for 5 years or more and pay back in 2020, and (iv) Consistent zakat payers for a minimum period of 10 years. The samples of the study are 400 zakat payers selected based on stratified random sampling technique. The research instrument is questionnaires. The questions are adapted from various previous studies and the measurements used a 5-point Likert scale. Open-ended questions were also asked in the questionnaires. Data were analyzed using SPSS software, descriptive analysis were carried out to analyze the demography of the respondents, the influence level of each factor towards intention to pay zakat, and also to rank the determinant factors according to their priority list based on the mean score value of each factor. Correlation analysis to measure the relationship of quotation performance factors with the intention to pay zakat. The findings showed that the score mean of each factor are either very high or high, indicating very high or high influenced level of each factor towards intention to pay zakat by the respondents. There is also positive relationship between the factors and the intention to pay zakat. The results of this study will give good indication to the PPZ management to improvise the zakat collection management in the Federal Territory.

Blockchain ialah rekod transaksi digital berdasarkan strukturnya pangkalan data bagi setiap data individu atau transaksi dihubungkan melalui blok di bawah rangkaian yang dibentuk. Potensi penggunaan sistem blockchain dalam sektor kewangan sosial Islam, sebagai contohnya, zakat belum diterokai sepenuhnya dan ianya boleh dijadikan agenda di peringkat nasional dan antarabangsa. Hasilnya, penulisan ini adalah bertujuan untuk merancang dan mengembangkan kontrak pintar pada teknologi hyperlejar zakat yang diedarkan dengan menggunakan platform Blockchain untuk menghasilkan kecekapan dan produktiviti yang lebih tinggi serta menjimatkan kos yang berkaitan. Bagi memenuhi tujuan ini, kaedah pembangunan sistem yang dinamakan “Waterfall Model” telah diadaptasikan di dalam pembinaan sistem “demo backend” blockchain pungutan telah melalui 4 peringkat iaitu proses temu bual dan analisa carta alir berkaitan Manual Prosedur Operasi (SOP) kutipan zakat di PPZ-MAIWP. Dari peringkat ini, Spesifikasi Keperluan Reka Bentuk “Design Requirement Specification” (DRS) dihasilkan. DRS mesti dikaji dan dipersetujui oleh semua pihak yang berkepentingan pembangunan teknologi ini. Hasilnya, kajian ini telah berjaya menghasilkan satu sistem “demo backend” Blockchain zakat yang mampu mengesan transaksi di dalam aktiviti zakat yang di mana ianya diyakini mampu meningkatkan keyakinan yang lebih tinggi di kalangan pembayar zakat dan akhirnya mampu meningkatkan jumlah kutipan zakat di PPZ-MAIWP. PPZ-MAIWP akan mendapat keuntungan dari sistem “demo backend” platform Blockchain yang dibangunkan kerana ianya menawarkan transaksi yang cepat, fleksibel dan sangat berskala besar.

The kiswa of the Kaaba has a long history throughout the Islamic ages. All the caliphs and princes of the Islamic countries competed to clothe the Holy Kaaba with the best and most delicate fabrics and master in making it and spending on it. Therefore, according to a historical, methodological perspective, this paper aims to study the endowment allocated to the manufacture of the covering of the Holy Kaaba during the Islamic eras to reveal the first who approved the endowment system designated for cladding during the Islamic periods. In this study, the researcher will follow the historical approach because it aims to collect data, analyze it, and verify its validity. The research reached several results, among the most important of which were the following: It became clear through the research that the first person to approve the waqf system, which was allocated from its proceeds to spend on the cost of manufacturing the covering of the Holy Kaaba was by order of the good king bin Nasser bin Qalawun, king of Egypt, and through this work The extent of the care that the Sultans of the Mamluk state gave to the Holy Kaaba and its cladding becomes clear.

African countries face with the problem of good governance and steady economic growth for over period of time. Therefore, the paper aims to examine the good governance and economic growth for the 50 African countries for the period of 2002 to 2020 using the System GMM approach. The data were sourced from the World Development Indicators and World Governance Indicators (2020). The Empirical findings indicated that all the good governance indicators are positive and statistically significant in influencing the level of economic growth in the region, except the government effectiveness which is positive but statistically insignificant. Based on the findings, African countries should provide extensive policies that promote good governance in the region as the region is the backward in terms of good governance compare with other regions in the world. More so, governments in the region should strengthen their political will through transparency and accountability in all aspect of government activities which will reduce the level of political unrest and promote regulatory quality in the region and propel growth.

The main objective of this paper is to assesses the impact of Zakat distribution on poverty alleviation among Zakat beneficiaries in Sokoto South Local Government Area of Sokoto State. Data used for the study come from primary sources. The primary data was collected with aid of structured questionnaire administered to 50 units of the respondents from the beneficiaries and that constitute our population size, interviewe was also conducted respectively in the study. Data was analyzed using peason chi square test tool of analysis. Similarly, the results among other things indicated that Zakat distribution reduces poverty and improved livelihood of the beneficiaries. The study recommends that policy makers should come out with a laws that will give Zakat collectors full power to collect Zakat from the givers.

Amid the pandemic that the world is facing, many families are facing a financial crisis. This time when zakat comes in to help those who are in need and low. Financial education aid is one of the common aids of zakat institutions to help needy and poor students from secondary up to tertiary. Therefore, this study aims to identify the determinants of effective zakat distribution in higher education institutions in Selangor. This research was carried out based on quantitative methodology using a survey questionnaire on a sample of 206 students currently studying in Selangor. The students are the recipients of full assistance from the zakat institution in Selangor. This study employs SPSS software Version 26 to test hypotheses. All the chosen independent variables are significantly correlated with the zakat distribution. Somehow, the findings of multiple regression showed that only good amil and recipient satisfaction significantly affect zakat distribution. The t-value of good amil is 4.731, and at the t-value of the recipient, satisfaction is 3.620. However, zakat knowledge does not influence the effective zakat distribution (p-value .054). This study highlighted the distribution of zakat in improving educational equity among poor and needy students.