From Qur’anic Normative Understanding to Institutional Practice: Zakat, Infaq, and Sadaqah Management at Baznas Batu Bara Regency
Abstract
This study examines how Qur’anic verses on zakat, infaq, and sadaqah are understood and operationalized in the institutional practices of BAZNAS Batu Bara Regency, Indonesia. While previous studies have largely discussed zakat effectiveness, productive zakat, zakat literacy, and the impact of Islamic philanthropy on mustahik welfare, limited attention has been given to how regional zakat institutions translate Qur’anic normative understanding into program governance. This study employed a qualitative case study design. Data were collected through interviews with BAZNAS administrators, a community figure, and mustahik beneficiaries, supported by limited observation and institutional documentation. The findings show that QS. At-Taubah [9]:103 is understood as a basis for the purification of wealth and the self, QS. At-Taubah [9]:60 as a framework for distributive justice through the eight asnaf, and QS. Al-Baqarah [2]:261 as a foundation for continuing social benefit. These values are reflected in several programs, including Batu Bara Sejahtera, Batu Bara Cerdas, Batu Bara Sehat, Batu Bara Peduli, Batu Bara Taqwa, and Kampung Zakat. However, the translation of Qur’anic values into measurable operational mechanisms remains limited, particularly in beneficiary verification, assistance records, distribution frequency, mentoring, monitoring, and evaluation of mustahik change. The study concludes that Qur’anic values shape the general orientation of BAZNAS Batu Bara programs, but stronger institutional governance is needed to transform these values into transparent, accountable, and evaluable ZIS management. The findings contribute to Islamic philanthropy studies by identifying both the connection and the gap between religious normative understanding and institutional zakat governance at the regional level.
Keywords:
BAZNAS Batu Bara, Islamic philanthropy, Institutional Governance, Infaq, Sadaqah, ZakatReferences
Adinugraha, H., Shultoni, M., Adella, D., & Al-Kasyaf, M. (2025). Islamic Philanthropy In Indonesia: A Bibliographic Analysis of Its Regulation and Practice. PROFJES: Profetik Jurnal Ekonomi Syariah, 4(1). https://jurnal.uinsyahada.ac.id/index.php/Profetik/article/view/14706
Alam, A., Widiastuti, T., Faizah, A. N., & Ashfahany, A. E. (2022). Exploring zakat payment awareness and its impact among MSMEs in Kartasura, Central Java, Indonesia. ZISWAF: Jurnal Zakat dan Wakaf, 9(2), 141–160. https://doi.org/10.21043/ziswaf.v9i2.16473
Al-Qaradawi, Y. (2005). Halal dan haram dalam Islam (Trans.). Pustaka Al-Kautsar.
Anandhi, A. K., & Muhtadi. (2023). Peran BAZNAS dalam pemberdayaan ekonomi mustahik. Masyarakat Berdaya dan Inovasi, 4(2), 118–128. https://mayadani.org/index.php/MAYADANI/article/view/110
Asya’bani, N., Afifa, U. N., Widiastuti, T., Mawardi, I., & Soleh, M. (2025). Analysis of the impact of zakat fund distribution on mustahik productivity in Indonesia. Review of Islamic Social Finance and Entrepreneurship, 4(2), 177–195. https://doi.org/10.20885/RISFE.vol4.iss2.art7
Badan Amil Zakat Nasional Republik Indonesia. (2023). Pedoman pengelolaan zakat dan infak nasional. Badan Amil Zakat Nasional.
Fitri, F. A., Syarifuddin, E., & Sulong, S. (2024). Analysis of the zakat village model for economic sector utilization: ANP approach. Jurnal Ekonomi & Keuangan Islam, 10(1), 90–102. https://doi.org/10.20885/JEKI.vol10.iss1.art7
Hubara, Z. A., & Yafiz, M. (2022). The effectiveness of distribution of zakat funds by BAZNAS in Batu Bara Regency through the Smart Coal Program as an effort to improve education and coal community development. Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan, 3(2). https://doi.org/10.53697/emak.v3i2.471
Indarningsih, N. A., Siregar, S. W., Hasbi, H., & Jasman, Z. R. (2025). Encouraging Sustainable Development through ZIS: The Role of Islamic Philanthropy in Reducing Poverty and Enhancing Socioeconomic Welfare. International Journal of Zakat, 10(1), 54–79. https://ijazbaznas.com/index.php/journal/article/view/598
Junaidi, Budiman, M. A., & Nurhidayati. (2025). Manajemen dana zakat, infak, dan sedekah untuk pemberdayaan masyarakat: Studi kasus pada Lazismu Tanah Bumbu. Edunomic: Jurnal Pendidikan Ekonomi, 13(2). https://doi.org/10.33603/ejpe.v13i2.10812
Kementerian Agama RI. (2019). Al-Qur’an dan terjemahannya. Lajnah Pentashihan Mushaf Al-Qur’an, Kementerian Agama RI.
Khatimah, H., Beik, I. S., & Nuradi, N. (2024). Performance of BAZNAS empowerment program in Indonesia: A systematic literature review. Prosperity: Journal of Society and Empowerment, 4(2), 207–222. https://doi.org/10.21580/prosperity.v4i2.22448
Mashur, M., Riswandi, D., & Sibawaihi, A. (2022). Peran Badan Amil Zakat Nasional (BAZNAS) dalam pemberdayaan ekonomi masyarakat: Analisis pengembangan ekonomi Islam. Jurnal Sosial Ekonomi dan Humaniora, 8(4), 634–639. https://doi.org/10.29303/jseh.v8i4.184
Mawardi, I., Widiastuti, T., Al Mustofa, M. U., & Hakimi, F. (2023). Analyzing the impact of productive zakat on the welfare of zakat recipients. Journal of Islamic Accounting and Business Research, 14(1), 118–140. https://doi.org/10.1108/JIABR-05-2021-0145
Muliadi, & Bakar, N. A. A. (2024). Analysis of the effect of zakat, infaq, sadaqah (ZIS) on poverty in Aceh Province. Proceedings of the 2nd Aceh International Seminar on Zakat and Waqf (AISZAWA). https://journal.ar-raniry.ac.id/index.php/AISZAWA/article/view/6212
Mustofa, U. A., & Novita, R. (2022). Productive zakat as economic empowerment mustahiq Amil Zakat Institute Daarut Tauhid Peduli Lampung. Az-Zarqa’: Jurnal Hukum Bisnis Islam, 14(2), 197–219. https://doi.org/10.14421/azzarqa.v14i2.2411
Nugraha, B. P., & Wanto, S. (2025). Transformation of the meaning of zakat, infaq and sadaqah: Contextualisation of the Quranic semantic approach. Management of Zakat and Waqf Journal (MAZAWA), 7(1), 72–97. https://doi.org/10.15642/mzw.2025.7.1.72-97
Nurfauziah, & Jajuli, S. (2025). Pengaruh literasi zakat, kepercayaan, transparansi dan religiusitas terhadap keputusan muzaki dalam membayar zakat melalui lembaga. Arus Jurnal Psikologi dan Pendidikan, 4(3), 310–319. https://jurnal.ardenjaya.com/index.php/ajpp/article/view/1712
Republic of Indonesia. (2011). Law Number 23 of 2011 concerning Zakat Management. Republic of Indonesia.
Sadewa, M. M., & Agustina, A. (2024). Pengaruh penyaluran zakat pada kesejahteraan mustahik: Studi kasus BAZNAS Kabupaten Hulu Sungai Selatan. Indonesian Journal of Applied Accounting and Finance, 4(1), 61–70. https://doi.org/10.31961/ijaaf.v4i1.14339
Sari, L. P., Rohim, A. N., Wiryanto, F. S., & Fauzi, D. A. (2023). Designing ZISWAF-based financing model for enhancing micro, small, and medium enterprises. Journal of Islamic Economics and Finance Studies, 4(2), 278–293. https://doi.org/10.47700/jiefes.v4i2.6822
Sarif, S., Ali, N. A., & Kamri, N. ‘Azzah. (2024). Zakat for generating sustainable income: An emerging mechanism of productive distribution. Cogent Business & Management, 11(1), Article 2312598. https://doi.org/10.1080/23311975.2024.2312598
Shihab, M. Q. (2002). Tafsir Al-Mishbah: Pesan, kesan dan keserasian Al-Qur’an. Lentera Hati.
Siregar, R. (2021). Pengelolaan zakat produktif dalam meningkatkan kesejahteraan mustahik. Jurnal Ekonomi Islam, 12(2), 145–160.
Widiastuti, T., Auwalin, I., Rani, L. N., & Al Mustofa, M. U. (2021). A mediating effect of business growth on zakat empowerment program and mustahiq’s welfare. Cogent Business & Management, 8(1), Article 1882039. https://doi.org/10.1080/23311975.2021.1882039
Wulandari, S., Jasman, Z. R., Indarningsih, N. A., & Hasbi. (2025). Sustainable impact of zakat, infaq, and sadaqah on multidimensional poverty and enhancing economic growth in 34 Indonesia provinces. Journal of Islamic Economic and Business Research, 5(2), 216–243. https://doi.org/10.18196/jiebr.v5i2.350
Zaki, M., & Tua Hutabarat, M. (2024). Pengelolaan zakat produktif di BAZNAS Kabupaten Bungo sebagai upaya peningkatan pendapatan mustahik. ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah, 5(2), 30–43. https://doi.org/10.51311/istikhlaf.v5i2.622
License
Copyright (c) 2026 Rini Angraini, Farhan Indra (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish in SINTHOP: Media Kajian Agama, Sosial dan Budaya agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work. (See The Effect of Open Acces)
Downloads
How to Cite
Similar Articles
- Hadiyanto Arif, Ifan Syafiuddin, Wahyudi Milbala Putra Panggar, Integrating Good Waqf Governance and Visionary Leadership in Pesantren Waqf Management: Institutional Law as an Enabling Prerequisite , Sinthop: Media Kajian Pendidikan, Agama, Sosial dan Budaya: Vol. 5 No. 2 (2026): July-December
- Nurfazillah Nurfazillah, The Islamic State in Muhammad Iqbal’s Thought: Integrating Monotheism, Islamic Ethics, and Modernity , Sinthop: Media Kajian Pendidikan, Agama, Sosial dan Budaya: Vol. 4 No. 1 (2025): January-June
- Gus Salza Nazwa, Dahlia Lubis, Child Protection Institutions and Religious Communities in Preventing and Responding to Child Sexual Violence in Deli Serdang , Sinthop: Media Kajian Pendidikan, Agama, Sosial dan Budaya: Vol. 5 No. 2 (2026): July-December
- Fakhrul Rijal, Hasanuddin Hasanuddin, Ainal Mardhiah, Digital Innovation in Islamic Religious Education: A Study of Madrasah Aliyah in Banda Aceh , Sinthop: Media Kajian Pendidikan, Agama, Sosial dan Budaya: Vol. 4 No. 1 (2025): January-June
- Syarifuddin Syarifuddin, Ulama Dayah and the Construction of Tolerance and Pluralism in Acehnese Society , Sinthop: Media Kajian Pendidikan, Agama, Sosial dan Budaya: Vol. 4 No. 1 (2025): January-June
- M. Rizal Fazri A.R, Tasmiati Emsa, Ali Azis Usman Harahap, Agricultural Transformation and Local Resilience in Post Conflict Aceh: A Sustainable Livelihoods Analysis , Sinthop: Media Kajian Pendidikan, Agama, Sosial dan Budaya: Vol. 4 No. 2 (2025): July-December
- Syahrul Hasan, Taufiqurokhman Taufiqurokhman, Evi Satispi, Andriansyah Andriansyah, Syaibatul Hamdi Malik, Public Administration in Developing Countries: Mediating the Internalisation of Global Legal and Policy Frameworks of the SDGs , Sinthop: Media Kajian Pendidikan, Agama, Sosial dan Budaya: Vol. 4 No. 2 (2025): July-December
- Ana Hafifah Agustiningsih, Moh. Nahrowi, Religious Programs as Drivers of Spiritual Character in the Pancasila Student Profile: A Case Study at MA Wahid Hasyim Balung Jember , Sinthop: Media Kajian Pendidikan, Agama, Sosial dan Budaya: Vol. 4 No. 1 (2025): January-June
- Farabi Arfaryanda, Suci Fajarni, Musdawati Musdawati, Performing Faith at Work: Dramaturgical Strategies and Religious Expression Among Employees in Aceh, Indonesia , Sinthop: Media Kajian Pendidikan, Agama, Sosial dan Budaya: Vol. 4 No. 2 (2025): July-December
- Hana Novia, Rifki Elindawati, Ica Cahayani, Rachel Kamilia Faradiba Nibal, The Feminization of Migration and Indonesia’s Protection Diplomacy for Female Migrant Workers in Malaysia Following the 2022 MoU , Sinthop: Media Kajian Pendidikan, Agama, Sosial dan Budaya: Vol. 4 No. 2 (2025): July-December
You may also start an advanced similarity search for this article.