THE ROLE OF ZAKAT FOR POVERTY ALLEVIATION IN INDONESIA : BIBLIOGRAPHIC STUDY
Keywords:
Zakat, Poverty Alleviation, Rural Areas, Analytical Method
Abstract
Poverty is one of the main problems that occurs in developing countries, including Indonesia. This research tries to describe poverty alleviation in developing countries through the role of zakat from Scopus-indexed journals and accredited journals in Indonesia that represent rural areas in Indonesia. Samples were obtained from 10 articles discussing zakat for poverty alleviation. The author classifies these articles based on research topics, methods, and models. The topic of zakat antecedents is a topic that has been widely studied. The analytical method and modified Jones accrual model are the most popular models used because this model is considered the most appropriate for measuring the role of zakat in poverty alleviation compared to other models. Through zakat, it is expected that the economy will develop further, and the problem of poverty can gradually be resolved
References
Abdullah, N., Derus, A. M., & Al-Malkawi, H. A. N. (2015). The effectiveness of zakat in alleviating poverty and inequalities a measurement using a newly developed technique. Humanomics, 31(3), 314–329. https://doi.org/10.1108/H-02-2014-0016
Affandi, A., & Astuti, D. P. (2014). Dynamic model of Ibn Khaldun theory on poverty; Empirical analysis on poverty in majority and minority Muslim populations after the financial crisis. Humanomics, 30(2), 136–161.
Ahmad, E., & Ludlow, S. (1989). Poverty, inequality and growth in Pakistan. Pakistan Development Review, 28(4 Part II), 831–850.
Asra, A. (2000). Poverty and inequality in Indonesia: Estimates, decomposition and key issues. Journal of the Asia Pacific Economy, 5(1–2), 91–111. https://doi.org/10.1080/13547860008540785
Auwalin, I. (2009). Halving Poverty in Indonesia. Journal of Indonesian Economy and Business, 24(3), 337–346. https://doi.org/10.22146/JIEB.6311
Ayuniyyah, Q., Pramanik, A. H., Saad, N. M., & Ariffin, M. I. (2018). Zakat for Poverty Alleviation and Income Inequality Reduction. Journal of Islamic Monetary Economics and Finance, 4(1), 85–100. https://doi.org/10.21098/jimf.v4i1.767
Aziz, M. N., & Mohamad, O. Bin. (2016). Islamic social business to alleviate poverty and social inequality. International Journal of Social Economics International Journal of Educational Management Iss On the Horizon, 43(6). http://dx.doi.org/10.1108/03068299110143436%5Cnhttp://%5Cnhttp://dx.doi.org/10.1108/10748121211272452
Banks, L. M., Kuper, H., & Polack, S. (2017). Poverty and disability in low-And middleincome countries: A systematic review. PLoS ONE, 12(12), 1–19. https://doi.org/10.1371/journal.pone.0189996
Beik, I. S., & Arsyianti, L. D. (2015). Construction Of CIBEST Model as Measurement of Poverty and Welfare Indices From Islamic Perspective. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 7(1), 87–104. https://doi.org/10.15408/aiq.v7i1.1361
Choiriyah, E. A. N., Kafi, A., Hikmah, I. F., & Indrawan, I. W. (2020). Zakat and Poverty Alleviation in Indonesia: a Panel Analysis At Provincial Level. Journal of Islamic Monetary Economics and Finance, 6(4), 811–832. https://doi.org/10.21098/jimf.v6i4.1122
Dogarawa, A. B. D. (2009). Poverty Alleviaton through Zakah and Waqf Institutions: A Case for the Muslim Ummah in Ghana. SSRN Electronic Journal, 23191. https://doi.org/10.2139/ssrn.1622122
Doran, J., McCarthy, N., & O’Connor, M. (2018). The role of entrepreneurship in stimulating economic growth in developed and developing countries. Cogent Economics and Finance, 6(1), 1–14. https://doi.org/10.1080/23322039.2018.1442093
Fauzan, I. F., Firdaus, M., & Sahara, S. (2020). Regional financial inclusion and poverty: Evidence from Indonesia. Economic Journal of Emerging Markets, 12(1), 25–38. https://doi.org/10.20885/ejem.vol12.iss1.art3
Furqani, H., Mulyany, R., & Yunus, F. (2018). Zakat for Economic Empowerment (Analyzing the Models, Strategy and Implications of Zakat Productive Program in Baitul Mal Aceh and Baznas Indonesia). Iqtishadia, 11(2), 391. https://doi.org/10.21043/iqtishadia.v11i2.3973
Glancey, K. S., & McQuaid, R. W. (2000). Entrepreneurial economics. Palgrave.
Gupta, G. B., & Srinivasan, N. P. (1992). Entrepreneurial development. Sultan Chand and Sons.
Hafidhuddin. (2002a). Zakat dalam Perekonomian Islam (7th ed.). Gema Insani.
Hafidhuddin, D. (2002b). Zakat dalam Perekonomian Modern. Gema Insani.
Harahap, L. R. (2018). Zakat Fund As The Starting Point of Entrepreneurship in Order to Alleviate Poverty (SDGs Issue). Global Review of Islamic Economics and Business, 6(1), 063–074.
Hayati, K. (2015). Zakat Potential As a Means To Overcome Poverty (a Study in Lampung). Journal of Indonesian Economy and Business, 26(2), 187–200. https://doi.org/10.22146/jieb.6270
Hesford, J. W., Lee, S. H. (Sam), Van der Stede, W. A., & Young, S. M. (2006). Management Accounting: A Bibliographic Study. Handbooks of Management Accounting Research, 1, 3–26. https://doi.org/10.1016/S1751-3243(06)01001-7
Hidayati, D. A. L. (2015). QUR’ANIC PERSPECTIVE ON POVERTY ALLEVIATION. Lentera, IXX(2), 129–140.
Hill, H. (2021). What’s happened to poverty and inequality in indonesia over half a century? Asian Development Review, 38(1), 68–97. https://doi.org/10.1162/adev_a_00158
Hoque, N., Mamun, A., & Mamun, A. (2014). Dynamics and traits of entrepreneurship: an Islamic approach. World J Entrepreneurship. Manag Sustainable Development, 3(2), 128–142.
Hoque, Nazamul, Khan, M. A., & Mohammad, K. D. (2015). Poverty alleviation by Zakah in a transitional economy: a small business entrepreneurial framework. Journal of Global Entrepreneurship Research, 5(1). https://doi.org/10.1186/s40497-015-0025-8
Matlay, H. (2005). Entrepreneurship education in UK business schools: Conceptual, contextual and policy considerations. Journal of Small Business and Enterprise Development, 12(4), 627–643. https://doi.org/10.1108/14626000510628270
Meerangani, K. A. (2019). The Role of Zakat in Human Development. SALAM: Jurnal Sosial Dan Budaya Syar-I, 6(2), 141–154. https://doi.org/10.15408/sjsbs.v6i2.11037
Pramanik, A. H. (1993). Development and Distribution in Islam. Pelanduk.
Pribadi, W., & Kartiasih, F. (2020). Environmental Quality and Poverty Assessment in Indonesia. Journal of Natural Resources and Environmental Management, 10(1), 89–97. https://doi.org/10.29244/jpsl.10.1.89-97
Rini, R., Fatimah, F., & Purwanti, A. (2020). Zakat and poverty: An Indonesian experience. International Journal of Innovation, Creativity and Change, 10(11), 759–770.
Saad, A. Y. Q., & Foori, A. M. Al. (2020). Zakat and tax: A comparative study in Malaysia. International Journal of Innovation, Creativity and Change, 10(12), 140–151.
Saatçioğlu, B., Sandikci, Ö., & Jafari, A. (2016). Poverty and socioeconomic injustice in Muslim geographies. Islam, Marketing and Consumption: Critical Perspectives on the Intersections, 2016, 61–80. https://doi.org/10.4324/9781315797335
Sadri, A. (2010). Science-Driven Entrepreneurship in the Islamic World Keywords : Science , Entrepreneurship , Islam , History , Technology , Muslim . Introduction Contextual Background Our holy prophet Muhammad displayed remarkable social , political , economic , and mili. International Journal of Information Science and Management Science-Driven, 8(1)(73–81).
Taruno, H. T. (2019). Public Spending and Poverty Reduction in Indonesia: The Effects of Economic Growth and Public Spending on Poverty Reduction in Indonesia 2009-2018. The Indonesian Journal of Planning and Development, 4(2), 49–56. https://doi.org/10.14710/ijpd.4.2.49-56
The World Bank. (2001). World Development Report 2000/2001: Attacking Poverty, World Bank Report. In Oxford University Press. http://documents.worldbank.org/curated/en/230351468332946759/pdf/226840WDR00PUB0ng0poverty0200002001.pdf%0Ahttp://openknowledge.worldbank.org/handle
Utami, S. (2020). the Law of Online Zakat Based on the Application Providing Easiness in Transaction of Zakat Payment. Al-Bayyinah: Junal of Islamic Law, 4(2), 164–178. https://doi.org/10.35673/al-bayyinah.v4i2.774
Wahab, N. ., & Rahman, A. (2011). A Framework to analyse the efficiency and governance of zakat institutions. Islamic Accounting Bussiness, 2(1), 43–62.
Wahyuni, I. N. (2016). The efficiency of national zakat organizations management using data envelopment analysis. Journal of Islamic Economics Lariba, 2(1), 1–10. https://doi.org/10.20885/jielariba.vol2.iss1.art1
Wasilah, & Nurhayati, S. (2005). Akuntansi Syariah di Indonesia. Salemba Empat.
Widyatama, A., Baso, A. S., & Haq, F. (2020). The Other Side of Zakat in Poverty Reduction: A Phenomenology Study. Iqtishadia, 13(1), 77. https://doi.org/10.21043/iqtishadia.v13i1.5993
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Affandi, A., & Astuti, D. P. (2014). Dynamic model of Ibn Khaldun theory on poverty; Empirical analysis on poverty in majority and minority Muslim populations after the financial crisis. Humanomics, 30(2), 136–161.
Ahmad, E., & Ludlow, S. (1989). Poverty, inequality and growth in Pakistan. Pakistan Development Review, 28(4 Part II), 831–850.
Asra, A. (2000). Poverty and inequality in Indonesia: Estimates, decomposition and key issues. Journal of the Asia Pacific Economy, 5(1–2), 91–111. https://doi.org/10.1080/13547860008540785
Auwalin, I. (2009). Halving Poverty in Indonesia. Journal of Indonesian Economy and Business, 24(3), 337–346. https://doi.org/10.22146/JIEB.6311
Ayuniyyah, Q., Pramanik, A. H., Saad, N. M., & Ariffin, M. I. (2018). Zakat for Poverty Alleviation and Income Inequality Reduction. Journal of Islamic Monetary Economics and Finance, 4(1), 85–100. https://doi.org/10.21098/jimf.v4i1.767
Aziz, M. N., & Mohamad, O. Bin. (2016). Islamic social business to alleviate poverty and social inequality. International Journal of Social Economics International Journal of Educational Management Iss On the Horizon, 43(6). http://dx.doi.org/10.1108/03068299110143436%5Cnhttp://%5Cnhttp://dx.doi.org/10.1108/10748121211272452
Banks, L. M., Kuper, H., & Polack, S. (2017). Poverty and disability in low-And middleincome countries: A systematic review. PLoS ONE, 12(12), 1–19. https://doi.org/10.1371/journal.pone.0189996
Beik, I. S., & Arsyianti, L. D. (2015). Construction Of CIBEST Model as Measurement of Poverty and Welfare Indices From Islamic Perspective. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 7(1), 87–104. https://doi.org/10.15408/aiq.v7i1.1361
Choiriyah, E. A. N., Kafi, A., Hikmah, I. F., & Indrawan, I. W. (2020). Zakat and Poverty Alleviation in Indonesia: a Panel Analysis At Provincial Level. Journal of Islamic Monetary Economics and Finance, 6(4), 811–832. https://doi.org/10.21098/jimf.v6i4.1122
Dogarawa, A. B. D. (2009). Poverty Alleviaton through Zakah and Waqf Institutions: A Case for the Muslim Ummah in Ghana. SSRN Electronic Journal, 23191. https://doi.org/10.2139/ssrn.1622122
Doran, J., McCarthy, N., & O’Connor, M. (2018). The role of entrepreneurship in stimulating economic growth in developed and developing countries. Cogent Economics and Finance, 6(1), 1–14. https://doi.org/10.1080/23322039.2018.1442093
Fauzan, I. F., Firdaus, M., & Sahara, S. (2020). Regional financial inclusion and poverty: Evidence from Indonesia. Economic Journal of Emerging Markets, 12(1), 25–38. https://doi.org/10.20885/ejem.vol12.iss1.art3
Furqani, H., Mulyany, R., & Yunus, F. (2018). Zakat for Economic Empowerment (Analyzing the Models, Strategy and Implications of Zakat Productive Program in Baitul Mal Aceh and Baznas Indonesia). Iqtishadia, 11(2), 391. https://doi.org/10.21043/iqtishadia.v11i2.3973
Glancey, K. S., & McQuaid, R. W. (2000). Entrepreneurial economics. Palgrave.
Gupta, G. B., & Srinivasan, N. P. (1992). Entrepreneurial development. Sultan Chand and Sons.
Hafidhuddin. (2002a). Zakat dalam Perekonomian Islam (7th ed.). Gema Insani.
Hafidhuddin, D. (2002b). Zakat dalam Perekonomian Modern. Gema Insani.
Harahap, L. R. (2018). Zakat Fund As The Starting Point of Entrepreneurship in Order to Alleviate Poverty (SDGs Issue). Global Review of Islamic Economics and Business, 6(1), 063–074.
Hayati, K. (2015). Zakat Potential As a Means To Overcome Poverty (a Study in Lampung). Journal of Indonesian Economy and Business, 26(2), 187–200. https://doi.org/10.22146/jieb.6270
Hesford, J. W., Lee, S. H. (Sam), Van der Stede, W. A., & Young, S. M. (2006). Management Accounting: A Bibliographic Study. Handbooks of Management Accounting Research, 1, 3–26. https://doi.org/10.1016/S1751-3243(06)01001-7
Hidayati, D. A. L. (2015). QUR’ANIC PERSPECTIVE ON POVERTY ALLEVIATION. Lentera, IXX(2), 129–140.
Hill, H. (2021). What’s happened to poverty and inequality in indonesia over half a century? Asian Development Review, 38(1), 68–97. https://doi.org/10.1162/adev_a_00158
Hoque, N., Mamun, A., & Mamun, A. (2014). Dynamics and traits of entrepreneurship: an Islamic approach. World J Entrepreneurship. Manag Sustainable Development, 3(2), 128–142.
Hoque, Nazamul, Khan, M. A., & Mohammad, K. D. (2015). Poverty alleviation by Zakah in a transitional economy: a small business entrepreneurial framework. Journal of Global Entrepreneurship Research, 5(1). https://doi.org/10.1186/s40497-015-0025-8
Matlay, H. (2005). Entrepreneurship education in UK business schools: Conceptual, contextual and policy considerations. Journal of Small Business and Enterprise Development, 12(4), 627–643. https://doi.org/10.1108/14626000510628270
Meerangani, K. A. (2019). The Role of Zakat in Human Development. SALAM: Jurnal Sosial Dan Budaya Syar-I, 6(2), 141–154. https://doi.org/10.15408/sjsbs.v6i2.11037
Pramanik, A. H. (1993). Development and Distribution in Islam. Pelanduk.
Pribadi, W., & Kartiasih, F. (2020). Environmental Quality and Poverty Assessment in Indonesia. Journal of Natural Resources and Environmental Management, 10(1), 89–97. https://doi.org/10.29244/jpsl.10.1.89-97
Rini, R., Fatimah, F., & Purwanti, A. (2020). Zakat and poverty: An Indonesian experience. International Journal of Innovation, Creativity and Change, 10(11), 759–770.
Saad, A. Y. Q., & Foori, A. M. Al. (2020). Zakat and tax: A comparative study in Malaysia. International Journal of Innovation, Creativity and Change, 10(12), 140–151.
Saatçioğlu, B., Sandikci, Ö., & Jafari, A. (2016). Poverty and socioeconomic injustice in Muslim geographies. Islam, Marketing and Consumption: Critical Perspectives on the Intersections, 2016, 61–80. https://doi.org/10.4324/9781315797335
Sadri, A. (2010). Science-Driven Entrepreneurship in the Islamic World Keywords : Science , Entrepreneurship , Islam , History , Technology , Muslim . Introduction Contextual Background Our holy prophet Muhammad displayed remarkable social , political , economic , and mili. International Journal of Information Science and Management Science-Driven, 8(1)(73–81).
Taruno, H. T. (2019). Public Spending and Poverty Reduction in Indonesia: The Effects of Economic Growth and Public Spending on Poverty Reduction in Indonesia 2009-2018. The Indonesian Journal of Planning and Development, 4(2), 49–56. https://doi.org/10.14710/ijpd.4.2.49-56
The World Bank. (2001). World Development Report 2000/2001: Attacking Poverty, World Bank Report. In Oxford University Press. http://documents.worldbank.org/curated/en/230351468332946759/pdf/226840WDR00PUB0ng0poverty0200002001.pdf%0Ahttp://openknowledge.worldbank.org/handle
Utami, S. (2020). the Law of Online Zakat Based on the Application Providing Easiness in Transaction of Zakat Payment. Al-Bayyinah: Junal of Islamic Law, 4(2), 164–178. https://doi.org/10.35673/al-bayyinah.v4i2.774
Wahab, N. ., & Rahman, A. (2011). A Framework to analyse the efficiency and governance of zakat institutions. Islamic Accounting Bussiness, 2(1), 43–62.
Wahyuni, I. N. (2016). The efficiency of national zakat organizations management using data envelopment analysis. Journal of Islamic Economics Lariba, 2(1), 1–10. https://doi.org/10.20885/jielariba.vol2.iss1.art1
Wasilah, & Nurhayati, S. (2005). Akuntansi Syariah di Indonesia. Salemba Empat.
Widyatama, A., Baso, A. S., & Haq, F. (2020). The Other Side of Zakat in Poverty Reduction: A Phenomenology Study. Iqtishadia, 13(1), 77. https://doi.org/10.21043/iqtishadia.v13i1.5993
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2026-04-12
How to Cite
Adiwijaya, Z., & Rosalina, R. (2026). THE ROLE OF ZAKAT FOR POVERTY ALLEVIATION IN INDONESIA : BIBLIOGRAPHIC STUDY. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(1), 2445-2454. https://doi.org/10.31955/mea.v10i1.7376
Section
Articles
Copyright (c) 2026 Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
