Zakat as a Legal Obligation in Sharia within the Context of Contemporary Taxation Systems
DOI:
https://doi.org/10.61455/deujis.v3i02.345Keywords:
zakat, islamic economic law, taxation, fiscal integration, sharia complianceAbstract
Objective: This study aims to investigate the feasibility and implications of integrating Zakat, an Islamic obligatory almsgiving system, into modern state taxation structures within Muslim-majority countries. Theoretical framework: The research is grounded in two complementary theoretical frameworks: fiscal sociology, which explores how taxation reflects socio-legal norms, and Islamic economic theory, which emphasizes wealth redistribution through moral and religious obligations. Literature review: The literature review highlights that while scholars such as Yusuf al-Qaradawi, Monzer Kahf, and Habib Ahmed have extensively discussed zakat’s socio-economic role, there remains a gap in practical models that link zakat to national tax regimes without compromising Sharia principles or state fiscal efficiency. The coexistence of these systems often leads to conceptual confusion and administrative inefficiencies, particularly in countries like Malaysia, Indonesia, Pakistan, and Saudi Arabia. Methods: Methodologically, this research adopts a qualitative, comparative legal and economic approach, drawing on policy documents, legal statutes, and case studies from selected Muslim-majority countries. It critically examines institutional frameworks, public finance policies, and compliance behavior, while also employing doctrinal analysis of maqāṣid al-sharīʿah (objectives of Islamic law) to assess religious alignment. Results: The findings reveal that integration is hampered by legal fragmentation, institutional redundancy, and low public trust. However, models that incorporate zakat into the tax system—either through deductions, exemptions, or parallel recognition—demonstrate improved compliance, reduced welfare burdens on the state, and enhanced civic participation rooted in religious ethics. The study proposes a Hybrid Integration Framework comprising legal recognition, digital registries, transparent oversight, taxpayer choice mechanisms, and intersectoral collaboration. Implications: The implications of this research are significant for policymakers seeking to harmonize Sharia-based obligations with secular governance systems. By fostering synergy between religious mandates and public finance tools, this study offers a pathway toward more equitable and accountable fiscal models. Novelty: The novelty of this study lies in its dual-theoretical lens and the practical policy framework it develops for integrating religious and civic financial duties in a way that aligns with both ethical and administrative imperatives.
References
D. Darvina, S. H. Kamaluddin, and M. R. Nur, “Zakat and Taxes in Islamic Overview: in terms of Benefit,” Kawanua Int. J. Multicult. Stud., vol. 1, no. 2, pp. 66–73, 2020, https://doi.org/10.30984/kijms.v1i2.5.
F. H. N. Athief, M. A. Rachman, D. Rizki, L. Hakim, and M. S. Bin Mohd Noh, “Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis,” J. Islam. Account. Financ. Res., vol. 4, no. 2, pp. 301–326, 2022, https://doi.org/10.21580/jiafr.2022.4.2.14168.
Mohammad Radzi Mohammad Sharif, Selamah Maamor, and Abu Sufian Abu Bakar, “Analysing The Application Of Syariah Principles In Malaysia’s Indirect Taxation System,” Mabsya J. Manaj. Bisnis Syariah, vol. 6, no. 2, pp. 149–170, Dec. 2024, https://doi.org/10.24090/mabsya.v6i2.12248.
A. Islamy and A. Aninnas, “Zakat and Tax Relations in Muslim Southeast Asian Countries (Comparative Study of Zakat and Tax Arrangements in Indonesia, Malaysia, and Brunei Darussalam),” Li Falah J. Stud. Ekon. dan Bisnis Islam, vol. 5, no. 2, p. 102, 2020, https://doi.org/10.31332/lifalah.v5i2.2296.
R. A. Al-Bawwab, “Zakat: changing the framework of giving,” Islam. Econ. Stud., vol. 30, no. 2, pp. 86–103, 2023, https://doi.org/10.1108/ies-08-2021-0026.
A. Ahmad Hafidh, F. Johari, M. Sholeh, E. Suprayitno, and N. Ngadiyono, “Zakat As Tax Reduction: Study of Muslim Community Perception in Indonesia and Malaysia,” J. Ekon. dan Bisnis Islam (Journal Islam. Econ. Business), vol. 7, no. 2, p. 327, 2021, https://doi.org/10.20473/jebis.v7i2.29016.
P. M. F. F. Ag Omar, H. Muchlis Gazali, M. N. Samsulbahri, N. I. Abd Razak, and N. Ishak, “Establishing zakat on oil and gas in Malaysia: a new insight,” ISRA Int. J. Islam. Finance., vol. 13, no. 3, pp. 318–332, 2021, https://doi.org/10.1108/IJIF-04-2020-0089.
I. Muhammad, “Analysis of Zakat System in High-Income Islamic Countries,” J. Muamalat Islam. Financ. Res., vol. 16, no. 2, pp. 1–11, 2019, https://doi.org/10.33102/jmifr.v16i2.219.
S. A. Bin-Nashwan, H. Abdul-Jabbar, S. A. Aziz, and A. Sarea, “Zakah compliance in Muslim countries: an economic and socio-psychological perspective,” J. Financ. Report. Account., vol. 19, no. 3, pp. 392–411, 2020, https://doi.org/10.1108/JFRA-03-2020-0057.
A. N. AN, . M., . M., and . W., “Bibliometric Analysis of Islamic Education and Character Development in Religious Education Practices in Indonesia,” Pakistan J. Life Soc. Sci., vol. 22, no. 2, pp. 1231–1245, 2024, https://doi.org/10.57239/PJLSS-2024-22.2.0086.
S. A. Bin-Nashwan, “Beyond complexity: do alms tax (zakat) law intricacies justify non-compliance behavior?” J. Financ. Regul. Compliance, 2025, https://doi.org/10.1108/JFRC-08-2024-0165.
N. Ramli and Z. A. Abdul Ghadas, “An Appraisal on the Obligation of Companies To Pay Zakat: the Malaysian Law and Shariah Perspectives,” Int. J. Law, Gov. Commun., no. August, pp. 8–17, 2019, https://doi.org/10.35631/ijlgc.415002.
Muthoifin and N. Al-Khobari, “Didin Hafidhuddin Thinking about The Concept of Zakat Distribution,” Proceeding Int. Conf. Sharia Leg. Stud., vol. no 1, pp. 35–43, 2021.
Sahman Z, Rizka, Muchammad Taufiq Affandi, Anindya Salsabila, and Muthoifin, “Productive Zakat Distribution of Building Village Model To Increase Mustahiq Income,” Profetika J. Stud. Islam, vol. 24, no. 02, pp. 292–303, 2023, https://doi.org/10.23917/profetika.v24i02.3171.
Muthoifin and Nuha, “Kontekstualisasi Makna Zakat: Studi Kritis Konsep Sabilillah Menurut Masdar Farid Mas’udi,” Univ. Res. Colloq. , pp. 185–191, 2016.
N. Muthoifin, “Kontekstualisasi Makna Zakat: Studi Kritis Kosep Sabilillah Menurut Masdar Farid Mas’udi,” in The 3rd University Research Colloquium 2016, 2016, pp. 185–191.
Muthoifin, “The Effect of Leadership and Islamic Work on Employee Performance : A Study at the Amil Zakat Institution in Surakarta,” July, pp. 355–363, 2022, https://doi.org/10.2991/978-2-38476-022-0_38.
Muthoifin, “Didin Hafidhuddin’s Leadership Style in Managing National Zakat Agency (Badan Amil Zakat Nasional),” in ICONESS 2021, July 19, Purwokerto, Indonesia, Belanda: EAI, 2021, pp. 1–7. https://doi.org/10.4108/eai.19-7-2021.2312707.
Muthoifin and A. H. Anfas, “Optimizing the Potential of Zakat to Alleviate Poverty Problems and Improve Community Economy in Surakarta City,” J. Ecohumanism, vol. 3, no. 3, pp. 121–127, 2024, https://doi.org/10.62754/joe.v3i3.3394.
S. H. Muthoifin, “Tarjihat Imam Abi Qosim,” Profetika, vol. 19, no. 1, pp. 67–83, 2018.
M. Muthoifin and S. Humaidi, “ترجيحات الإمام أبي عبيد القاسم بن سلاّم بن عبد الله الهروي في الزكاة من كتاب الأموال,” Profetika J. Stud. Islam, vol. 19, no. 1, pp. 67–83, May 2018, https://doi.org/10.23917/profetika.v19i1.8084.
Muthoifin, I. Afiyah, and Nuha, “Behavioral responses of cows and goats during slaughtering for Eid Al-Adha: A field study in Surakarta,” J. Anim. Behav. Biometeorol., vol. 12, no. 4, 2024, https://doi.org/10.31893/jabb.2024034.
Waston, Muthoifin, S. Amini, R. Ismail, S. A. Aryani, and A. Nirwana, “Religiosity To Minimize Violence: a Study of Solo Indonesian Society,” Rev. Gest. Soc. e Ambient., vol. 18, no. 6, 2024, https://doi.org/10.24857/RGSA.V18N6-089.
M. Muhamad Subhi Apriantoro, “The Epistemology of Ushul Fiqh Al-Ghazali in His Book Al-Mustashfa Min Ushuf Fiqh,” Profetika J. Stud. Islam, vol. 22, no. 2, pp. 229–236, 2021, https://doi.org/10.23917/profetika.v22i2.16668.
M. Muthoifin, I. Rosyadi, and H. Prasetyo, “The phenomenon of the rise of online transactions: A case study Tokopedia.com and Bukalapak.com sharia perspective,” Multidiscip. Rev., vol. 7, no. 8, 2024, https://doi.org/10.31893/multirev.2024133.
M. Muthoifin, “Konsepsi Jihad Perspektif Abdullah Azzam Dalam Buku Di Bawah Naungan Surat Al-Taubah,” Profetika J. Stud. Islam, vol. 18, no. 2, pp. 150–163, 2017, https://doi.org/10.23917/profetika.v19i2.8123.
M. Muthoifin, “Islamic accounting : Ethics and contextualization of recording in Muamalah transactions,” Multidiscip. Rev., 2024, https://doi.org/10.31893/multirev.2024132.
M. M. B, S. Narimo, S. Shobron, and A. Mubarokah, Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022), vol. 1. Atlantis Press SARL, 2023. https://doi.org/10.2991/978-2-494069-09-1.
S. Shafiai, U. Sains, and E. R. Adawiah, Islamic Development Management, no. October. 2019. https://doi.org/10.1007/978-981-13-7584-2.
A. Asadov, I. Turaboev, and M. Z. M. Nor, “Garnering potential of zakat in Uzbekistan: A tax policy proposal,” J. Infrastructure, Policy Dev., vol. 8, no. 8, 2024, https://doi.org/10.24294/jipd.v8i8.5795.
A. Adriansyah, A. Mashdurohatun, and W. Handoko, “Implementation of Zakat & Professional Income Tax Payments for Notaries & PPAT (Comparative Law Study of Zakat Payment System & Professional Income Tax),” Sultan Agung Notary Law Rev., vol. 3, no. 1, p. 17, 2021, https://doi.org/10.30659/sanlar.3.1.17-26.
Z. Iddy, S. N. Amin, and A. S. Yaacob, “Emerging the Equity and Fairness of Zakat over Taxation,” Open J. Account., vol. 11, no. 02, pp. 110–125, 2022, https://doi.org/10.4236/ojacct.2022.112007.
R. A. J. Saad, A. Ahmi, N. Sawandi, and N. M. Abdul Aziz, “Zakat administration reformation towards an effective and efficient zakat revenue generation,” J. Islam. Account. Bus. Res., vol. 14, no. 8, pp. 1232–1260, 2023, https://doi.org/10.1108/JIABR-05-2021-0151.
A. Mansur, A. Hakim, and L. Fuad, “The Role of Zakat and Taxes on Economic Growth,” vol. 14, no. 2, pp. 154–166, 2025, https://doi.org/10.15642/elqist.2024.14.2.154-166.
N. B. Abu Bakar, “Zakat and Taxation: a Conceptual Comparison,” TAFHIM IKIM J. Islam Contemp. World, vol. 2, no. 3, pp. 91–103, 2015, https://doi.org/10.56389/tafhim.vol2no3.5.
S. Jahan, “Zakat versus Taxation as Islamic Fiscal Policy Tool,” Int. J. Islam. Econ., vol. 3, no. 01, pp. 37–46, 2021, https://doi.org/10.32332/ijie.v3i1.3129.
S. E. Marenza and K. Karimuddin, “Zakat and Waqf Managament in Indonesia and Pakistan: A Comparative Study,” Milkiyah J. Huk. Ekon. Syariah, vol. 3, no. 1, pp. 43–52, 2024, https://doi.org/10.46870/milkiyah.v3i1.805.
N. AbuBakar and A. AbdulRahman, “A Comparative Study of Zakah and Modern Taxation,” J. King Abdulaziz Univ. Econ., vol. 20, no. 1, pp. 25–40, 2007, https://doi.org/10.4197/islec.20-1.2.
P. Yunita, “Developing A Modern Zakat Management Model Digital Technology 4.0 Version,” AZKA Int. J. Zakat Soc. Financ., vol. 2, no. 1, pp. 139–156, 2021, https://doi.org/10.51377/azjaf.vol2no1.47.
K. A. Maspul and I. R. Mubarak, “The Imperative of Zakat on Financial Instruments in a Globalized Economy,” vol. 2, no. 3, pp. 1–23, 2025, https://doi.org/10.47134/wiep.v2i3.648.
S. Gueydi, “Zakat and Principles of Taxation: Equity, a Comparative Analysis With Taxes,” Int. J. Islam. Econ. Financ. Res., vol. 5, no. 2 December, pp. 36–56, 2022, https://doi.org/10.53840/ijiefer74.
Pujiati and C. Warsito, “Implementation of Tax Practices on Zakat as a Solution … Ijtimā’iyya: Journal of Muslim Society Research Implementation of Tax Practices on Zakat as a Solution to Increase Zakat Effectiveness in Indonesia,” Ijtimāiyya J. Muslim Soc. …, vol. 7, no. 1, pp. 1–15, 2022, https://doi.org/10.24090/ijtimaiyya.v7i1.6360.
M. A. A. Roslan and M. A. Akbar, “A Review on the Contribution of Zakat and Taxation towards Economic Development Postulated by Two Contemporary Research Scholars,” Int. Conf. Zakat, pp. 218–230, 2020, https://doi.org/10.37706/iconz.2020.228.
M. Abuzar and A. Nirwana, “Night Work Culture in Professional and Sharia Perspectives,” Solo Int. Collab. Publ. Soc. Sci. Humanit., vol. 2, no. 3, pp. 268–281, 2024, https://doi.org/10.61455/sicopus.v2i03.198.
M. Waston, Yusuf Olawale Owa-Onire Uthman, Mahmudulhassan, “Ian G. Barbour’s Thoughts on Science and Religion,” J. World Thinkers, vol. 1, no. 1, pp. 1–16, 2024.
H. Bafadhal, “Zakat On Legal Entities: Towards Concept Perfection and Its Regulations in Indonesia,” Al-Risalah Forum Kaji. Huk. Dan Sos. Kemasyarakatan, vol. 21, no. 1, pp. 13–32, 2021, https://doi.org/10.30631/alrisalah.v21i1.734.
E. S. Utaminingsih, F. R. Wuriningsih, and M. A. Puspita, “Leveraging interactive e-learning platforms to enhance problem-solving ability in science learning : A pathway to achieving SDG 4 for quality education,” Borobudur Int. Symp. Humanit. Soc. Sci., vol. 1, pp. 1–19, 2025, https://doi.org/10.31603/bised.176.
Mahmudulhassan, A. Nirwana, and K. Saif Uddin Ahmed, “Exploring the Contributions of Prof. Dr. Syed Ali Ashraf to the Islamization of Knowledge in Bangladesh: A Comprehensive Analysis,” J. World Thinkers, vol. 1, no. 1, pp. 91–98, 2024.
C. Liebeskind, N. Vanetik, and M. Litvak, “Hebrew offensive language taxonomy and dataset,” Lodz Pap. Pragmat., vol. 19, no. 2, pp. 325–351, 2023, https://doi.org/10.1515/lpp-2023-0017.
J. Khanom, M. T. Islam, and Mahmudulhassan, “Women’s Rights in Islamic Culture: A Bibliometric Analysis of Trends, Influential Authors, and Institutional Contributions (1969–2023),” Solo Univers. J. Islam. Educ. Multicult., vol. 3, no. 01, pp. 27–42, Dec. 2024, https://doi.org/10.61455/sujiem.v3i01.232.
A. Marpaung, “Zakat Regulation as a Reduction of Income Tax in Indonesia,” Budapest Int. Res. Critics Inst. Humanit. Soc. Sci., vol. 3, no. 3, pp. 2109–2116, 2020, https://doi.org/10.33258/birci.v3i3.1143.
M. Abuzar, S. Uddin, and A. Khondoker, “Exploring the Dynamics of Student Motivation and Behavior : A Qualitative Analysis of Influencing Factors and Effective Interventions,” Solo Univers. J. Islam. Educ. Multicult., vol. 2, no. 3, pp. 195–206, 2024, https://doi.org/10.61455/sujiem.v2i03.202.
Z. A. Hossein and M. Mahmudulhassan, “Legal Disruption and Sharia Arbitration: Navigating Change, Measuring Impact, and Fostering Innovation,” Indones. J. Islam. Econ. Law, vol. 1, no. 1, pp. 39–49, 2023, https://doi.org/10.23917/ijoel.v1i1.3436.
I. Afiyah and M. Mahmudulhassan, “Professional Zakat as a Catalyst for Welfare: Strategic Mapping for Sustainable Economic Growth in Semarang,” Demak Univers. J. Islam Sharia, vol. 2, no. 03, pp. 199–210, Apr. 2024, https://doi.org/10.61455/deujis.v2i03.129.
S. Rahmawati, F. Qurrota, and A. Tamami, “The Integration of Faith and National Identity : A Comprehensive Study on Islamic Patriotism and Its Theological Implications,” Solo Univers. J. Islam. Educ. Multicult., vol. 2, no. 2, pp. 83–92, 2024, https://doi.org/10.61455/sujiem.v2i02.185.
D. Sartono, I. Najmi, S. Amin, and M. Bensar, “Silver as Nishab Zakat to Improve Community Welfare in the Modern Era,” Demak Univers. J. Islam Sharia, vol. 1, no. 2, pp. 83–91, 2023, https://doi.org/10.61455/deujis.v1i02.24.
M. M. Obaid, I. Ibrahim, and N. Mat Udin, “Zakat and Tax Compliance Behaviour in Yemen: A Conceptual Study,” J. Adv. Res. Bus. Manag. Stud., vol. 19, no. 1, pp. 1–14, 2020, https://doi.org/10.37934/arbms.19.1.114.
I. Afiyah, V. Ghafurjonovich Macsudov, M. Mahmudulhassan, and M. Muthoifin, “Impact Analysis of Marital Dispensation: Economic Implications and Family Welfare in Social and Legal Context,” Solo Int. Collab. Publ. Soc. Sci. Humanit., vol. 2, no. 01, pp. 25–36, Mar. 2024, https://doi.org/10.61455/sicopus.v2i01.117.
S. Suryani, “Zakat Management Paradigm: Comparison of Indonesia, Malaysia and Saudi Arabia,” INFERENSI J. Penelit. Sos. Keagamaan, vol. 14, no. 2, pp. 267–282, 2020, https://doi.org/10.18326/infsl3.v14i2.267-282.
N. Nuha et al., “The Existence of Education as a Rehabilitation, Preventive, Curative, and Moral Development Strategy in Madrasah,” Solo Univers. J. Islam. Educ. Multicult., vol. 2, no. 01, pp. 01–18, Mar. 2024, https://doi.org/10.61455/sujiem.v2i01.99.
J. A. Aziz, M. S. Q. Hamdan, A. Dahlan, and N. E. K. Aprianto, “Yusuf Al-Qaraḍāwī’s Theory of Zakat and Taxes and Its Relevance to Zakat and Taxation Law in Indonesia,” J. Ecohumanism, vol. 3, no. 4, pp. 1169–1182, 2024, https://doi.org/10.62754/joe.v3i4.3650.
M. M. A. Sholeh, Waston, A. Nirwana, and M. Mahmudulhassan, “The Reasons of Lifelong Education for the Sustainable Development Goals (SDGs): The Islamic Epistemology Perspective,” J. Lifestyle SDGs Rev., vol. 5, no. 2, p. e02988, Nov. 2024, https://doi.org/10.47172/2965-730X.SDGsReview.v5.n02.pe02988.
N. Irkhami, “Zakat, Kharāj, ’Ushr, and Jizya As the Instruments of Islamic Public Finance: a Contemporary Study,” Share J. Ekon. Dan Keuang. Islam, vol. 8, no. 1, p. 90, 2019, https://doi.org/10.22373/share.v8i1.3804.
I. Yahya, “Zakat Management in Indonesia: Legal Political Perspective,” Al-Ahkam, vol. 30, no. 2, pp. 195–214, 2020, https://doi.org/10.21580/ahkam.2020.30.2.6420.
Sukisno, Waston, A. Nirwana, Mahmudulhassan, and Muthoifin, “Parenting problems in the digital age and their solution development in the frame of value education,” Multidiscip. Rev., vol. 7, no. 8, p. 2024163, 2024, https://doi.org/10.31893/multirev.2024163.
M. Abuzar, Mahmudulhassan, and Muthoifin, “University Students’ Trust in AI: Examining Reliance and Strategies for Critical Engagement,” Int. J. Interact. Mob. Technol., vol. 19, no. 07, pp. 70–82, Apr. 2025, https://doi.org/10.3991/ijim.v19i07.52875.
Ariyadi, “Correlation of Zakat and Tax in the Framework of Sharia Economic Law,” el-Buhuth Borneo J. Islam. Stud. EL BUHUTH BORNEO J. Islam. Stud., vol. 6, no. 2, pp. 423–434, 2024, https://doi.org/10.21093/el-buhuth.v6i2.8175.
Z. Ardiansyah., Waston., Mahmudulhassan., Daud and M. Salleh., Norsaleha Mohd., AN, Andri Nirwana., “Tracing Trends in Quran Memorization and Cognitive Learning: A Bibliometric Analysis from the Scopus Database,” Pakistan J. Life Soc. Sci., vol. 22, no. 2, pp. 1493–1509, 2024, https://doi.org/10.57239/PJLSS-2024-22.2.00105.
Mahmudulhassan, W. Waston, A. Nirwana, S. Amini, M. M. A. Sholeh, and M. Muthoifin, “A moral-based curriculum to improve civilization and human resource development in Bangladesh,” Multidiscip. Rev., vol. 7, no. 8, 2024, https://doi.org/10.31893/multirev.2024137.
A. N. Andri Nirwana, Mahmudulhassan, F. D. Marshal, Muthoifin, and N. Fadli, “Human Rights and Social Justice in Quranic Contexts: A Global Trend,” Leg. J. Ilm. Huk., vol. 32, no. 2, pp. 453–471, 2024, https://doi.org/10.22219/ljih.v32i2.35088.
Muthoifin et al., “Fostering Multicultural Community Harmony To Enhance Peace and Sustainable Development Goals (Sdg’S),” J. Lifestyle SDG’S Rev., vol. 5, no. 1, 2025, https://doi.org/10.47172/2965-730X.SDGsReview.v5.n01.pe01687.
F. Faisal, M. Mukhlis, J. Jamaluddin, M. Manfarisyah, and F. Maghfirah, “Strengthening Zakat Rules in Indonesia: A Legal Study of the Law on Government of Aceh,” Samarah, vol. 7, no. 1, pp. 126–145, 2023, https://doi.org/10.22373/sjhk.v7i1.13993.
M. Nasrullah, “Implementation of Fiqh Rules in Economic Transactions in Islamic Financial Institutions : A Literature Review Study,” Demak Univers. J. Islam Sharia, vol. 2, no. 3, pp. 347–360, 2024, https://doi.org/10.61455/deujis.v2i03.194.
A. Saib and M. Elbanna, “Riba in the Sharia: Its Conceptual Framework and Implications for Contractual Practices,” Demak Univers. J. Islam Sharia, vol. 3, no. 1, pp. 67–80, 2025, https://doi.org/10.61455/deujis.v3i01.233.
M. Elbanna, “The Development of Zakat, Infaq, Sadaqah in Egypt : A Literature Review Approach,” vol. 2, no. 3, pp. 375–388, 2024, https://doi.org/10.61455/deujis.v2i03.218.
I. Muthoifin; Nuha; Afiyah, “The Existence of Islamic Law in Indonesia in the Millennial Era in Supporting the Sustainable Development Goals ( SDGs ): Maqashid Sharia Perspective,” Demak Univers. J. Islam Sharia, vol. 3, no. 1, pp. 27–40, 2025, https://doi.org/10.61455/deujis.v3i01.226.
M. Iqbal, K. Chaghtai, A. A. Jabbar, M. Achour, and E. Geraldine, “Concept, Implementation, and Development of Productive Zakat Management for Social, Educational, and Humanitarian,” Demak Univers. J. Islam Sharia, vol. 2, no. 1, pp. 67–78, 2024, https://doi.org/10.61455/deujis.v2i01.103.
I. Afiyah, “Professional Zakat as a Catalyst for Welfare : Strategic Mapping for Sustainable Economic Growth in Semarang,” Demak Univers. J. Islam Sharia, vol. 2, no. 3, pp. 199–210, 2024, https://doi.org/10.61455/deujis.v2i03.129.
N. S. Handayani, “Development and Contextualization of the Meaning of Sabîlillâh : A Study of Reality and Conditions in Indonesia,” Demak Univers. J. Islam Sharia, vol. 2, no. 2, pp. 167–176, 2024, https://doi.org/10.61455/deujis.v2i02.110.
L. Yafi, “Transformation, Challenges, and Regulation of Halal Tourism in the 5.0 Era,” Demak Univers. J. Islam Sharia, vol. 2, no. 2, pp. 177–188, 2024, https://doi.org/10.61455/deujis.v2i02.123.
