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Poverty is one of major problems faced by Indonesia. The economic crisis occured within the country and around the world has lengthened the poverty disaster attacking Indonesia. To overcome these problems, zakat is likely to be an alternative solution that can be utilized by government. Zakat is a means legalized by Islam in capital formation. Capital formation is not solely based on utilization and development of natural resources, but also from obligatory contributions of the rich. Zakat is also playing significant role in improving the quality of human resources and the provision of facilities and infrastructure of production. The potential zakat of Indonesia exceeds Rp 217 trillion, but in reality the absorption of zakat funds reached Rp 1.5 trillion in 2010. The huge gap between the potential and the actual collection of zakat indicates that there are some Muslims who are less motivated to pay zakat. The purpose of this study is to identify factors that affect compliance level of paying zakat, and to identify the dominant factors, in order to more easily create optimal policy. Results from this study are expected to help increase acceptance of zakat, both at central and regional levels. Data is collected through a survey of 100 respondents in Bogor regency. The analytical method used is factor analysis. The program used to analyze the data is SPSS Statistics 17 for Windows. From these results, it is known that factors affecting willingness to pay the zakat are: religious factors, such as faith, religious understanding, and rewards; and other factors such as social awareness, self-satisfaction, and organizations. This also gives guidance that in order to increase zakat revenue, emphasis not only on religious aspect, but also on social, self-satisfaction, and organization aspects is very important. Among the variables that affect compliance level of paying zakat is the role of amil organization (OPZ). OPZ professionalism can strengthen regularity of zakat payer to pay zakat at OPZ. Improving the quality of OPZ in terms of transparency, socialization, and administration, will significantly affect the preferences of zakat payers to fufill their obligation at the amil institutions.

This paper aims to analyze the management of zakat and waqf in Malaysia and Turkey. This study uses a descriptive-comparative analysis method to describe the similarities and differences in the management of zakat and waqf between Malaysia and Turkey. The results of this study include that zakat in Malaysia is mandatory, while zakat in Turkey is voluntary. Zakat in Malaysia and Turkey are both tax deductible. The Government of Malaysia is involved in the management of zakat, while the Government of Turkey does not participate in the management of zakat. The Government of Malaysia and Turkey both participate in the management of waqf. The ministry involved in waqf management in Malaysia is the ministry of religion, while the ministry involved in waqf management in Turkey is the Ministry of Culture and Tourism. Secularism has a negative influence on the practice of waqf in Malaysia and Turkey. The issue of waqf that should have been handled in a sharia court, however, turned out to be handled by a civil court. Meanwhile, the change in the term waqf to ta'sis in Turkey has resulted in a decrease in the number of waqf collections. ; Penelitian ini bertujuan untuk menganalisis pengelolaan zakat dan wakaf di Malaysia dan Turki. Penelitian ini menggunakan metode analisis deskriptif-komparatif untuk mendeskripsikan persamaan dan perbedaan pengelolaan zakat dan wakaf antara Malaysia dan Turki. Hasil penelitian ini antara lain bahwa zakat di Malaysia adalah wajib, sedangkan zakat di Turki bersifat sukarela. Zakat di Malaysia dan Turki sama-sama dikurangkan dari pajak. Pemerintah Malaysia terlibat dalam pengelolaan zakat, sedangkan Pemerintah Turki tidak ikut serta dalam pengelolaan zakat. Pemerintah Malaysia dan Turki sama-sama berpartisipasi dalam pengelolaan wakaf. Kementerian yang terlibat dalam pengelolaan wakaf di Malaysia adalah kementerian agama, sedangkan kementerian yang terlibat dalam pengelolaan wakaf di Turki adalah Kementerian Kebudayaan dan Pariwisata. Sekularisme memiliki pengaruh negatif terhadap praktik ...

ABSTRACTProtection of sustainable food agriculture land is an efforts in order to control the high rate of conversion of agricultural land to non-agricultural land, as well as food security and sovereignty. In addition, agricultural land has a very strategic role and function for the people of Bogor District who are agrarian because there are a large number of residents of Bogor District who depend on the agricultural sector. This study aims to formulate the strategy of the Bogor District Government through a strategy to control the transformation of sustainable food agricultural land to meet the level of food sufficiency and protect from the rate of land conversion. To achieve these objectives, a review needs to be done to check the availability of agricultural land, with the formulation of Analytical Hierarchy Process for policy development decisionKeywords: agricultural land conversion, agricultural land protection strategy.ABSTRAKPerlindungan lahan pertanian pangan berkelanjutan merupakan salah satu upaya dalam rangka pengendalian terhadap tingginya laju alih fungsi lahan pertanian ke lahan non-pertanian. Serta terkait pula dengan ketahanan dan kedaulatan pangan. Disamping itu, lahan pertanian memiliki peran dan fungsi yang sangat strategis bagi masyarakat Kabupaten Bogor yang bercorak agraris karena terdapat sejumlah besar penduduk Kabupaten Bogor yang menggantungkan hidup pada sektor pertanian. Penelitian ini bertujuan untuk merumuskan strategi Pemerintah Kabupaten Bogor melalui strategi pengendalian alihfungsi lahan pertanian pangan berkelanjutan guna memenuhi tingkat kecukupan pangan dan melindungi dari laju konversi lahan. Untuk mencapai tujuan tersebut maka dilakukan tinjauan terhadap ketersediaan lahan peruntukan pertanian, dengan perumusan Proses Hirarki Analitik untuk keputusan pengembangan kebijakanKata Kunci : alihfungsi lahan pertanian, strategi perlindungan lahan pertanian

Purpose – This study aims (i) to analyze the readiness of zakat management institutions in zakat digitalization and (ii) to analyze the problems and solutions in managing zakat funds through digital platforms.Methodology – The study used two methods, called the interview and the Delphi-ANP methods. The data used in this study were the results of interviews with zakat managers (OPZ) in South Kalimantan (BAZNAS and LAZNAS). Besides practitioners, it also involved experts from various universities in South Kalimantan.Findings – The results showed that most zakat institutions in South Kalimantan, Most zakat institutions have a good understanding and readiness to shift to digital platforms. Based on the analysis of problems and solutions in using digital platforms in zakat management, the study found alternative priority problems and solutions for zakat institutions. The problems and solutions covered human resources, IT, institution management and socialization and communication, muzakki, society, government and digitization. In particular, the main cluster of priority problems was management, and the main cluster of priority solutions included human resources.Originality – The researchers reviewed several studies that explained problems and theories of zakat management through digital platforms. However, there is still seemingly no study reviewing problems to manage zakat funds through digital platforms provided by zakat institutions.Practical implications – This research shows that OPZ needs to recruit IT and Digital Marketing people. In addition, it suggests OPZ designs and creates crowdfunding, e-wallet, e-commerce, website, and social media. Following that, OPZ should do digital planning for zakat collection and training conducted by BAZNAS Province and Center to OPZ periodically. They also need to establish a partnership with scholars (Ulama) and the government agencies to increase the payment zakat digitally.