Revitalizing Faith-Based Philanthropy: Muhammadiyah’s Strategic ZISWAF Initiatives for Poverty Reduction and Human Capital Advancement
Abstract
This study examines Muhammadiyah’s strategic governance of ZISWAF in South Sumatra, emphasizing its integration of Maqasid al-Shari’ah and the communal principle of Jama’ah. Using a qualitative approach with interviews and document analysis, the research highlights how Muhammadiyah shifted from informal charity practices to a professional, transparent, and decentralized model of Islamic philanthropy. The findings show that ZISWAF effectively supports education, healthcare, MSMEs, and asset-based empowerment, contributing to poverty alleviation and human capital development. The study offers a contextual model of Islamic social finance rooted in ethical governance and collective participation, with implications for faith-based institutions and policymakers. Future research should explore comparative cases and the role of digital technology in optimizing ZISWAF's impact.
Downloads
References
A.A, F. M., & Rosidta, A. (2023). Peran Wakaf Dan Zakat Dalam Meningkatkan Ekonomi Masyarakat Indonesia. Lisyabab : Jurnal Studi Islam Dan Sosial, 4(2 SE-Articles). https://doi.org/10.58326/jurnallisyabab.v4i2.193
Abas, M. I. et al. (2022). Inovasi Sistem Informasi Manajemen Zakat, Infaq dan Sedekah Lazismu Gorontalo. JRST (Jurnal Riset Sains Dan Teknologi), 6(1), 79–84. https://doi.org/10.30595/jrst.v6i1.11939
Abdullah, M. A., & Azam, M. S. E. (2020). Halal entrepreneurship from maqasid-al-sharia’h perspective: Inseparable concept for halalpreneurs. Food Research, 4, 34–42. https://doi.org/10.26656/fr.2017.4(S1).S07
Abrar ZA, T. (2024). Etika Transaksi Bisnis Perspektif Islam (Penerapan di Lembaga Keuangan Syari’ah). ISTIKHLAF: Jurnal Ekonomi, Perbankan Dan Manajemen Syariah, 6(1), 1–13. https://doi.org/10.51311/istikhlaf.v6i1.532
Abuznaid, S. A. (2009). Business Ethics In Islam: The Glaring Gap In Practice. International Journal of Islamic and Middle Eastern Finance and Management, 2(4), 278–288. https://doi.org/10.1108/17538390911006340
Adam, M. N. S., & Murwadji, T. (2018). Blocking Voa-Islam.Com Website: An Appropriate Regulation or Human Rights Violation. Proceedings Ofthe 1st International Conference on Recent Innovations (ICRI 2018), 1, 3019–3028. https://doi.org/10.5220/0009944330193028
Adhitama, F. et al. (2022). Unrevaling Sharia Compliance. Akuntabilitas, 16(2), 257–278. https://doi.org/10.29259/ja.v16i2.17337
Aisyah, K. A. et al. (2021). Perencanaan DKM Al-Muhajir Bandung dalam Meningkatkan Pelayanan Jamaah. Tadbir: Jurnal Manajemen Dakwah, 6(1), 39–56. https://doi.org/10.15575/tadbir.v6i1.2386
Amsari, S. et al. (2024). Transformasi Paradigma Pembangunan Ekonomi: Membangun Masa Depan Berkelanjutan melalui Perspektif Ekonomi Syariah. Ekonomis: Journal of Economics and Business, 8(1), 729–738. https://doi.org/10.33087/ekonomis.v8i1.1703
Astuti, E. S. et al. (2025). Strategi Bisnis Rasulullah: Hukum dan Badan Usaha Bisnis Syariah. Al-Furqan: Jurnal Agama, Sosial, Dan Budaya, 4(1), 66–75.
Batin, M. H., & Rahmayanti, D. (2021). Eradicating Poverty through Zakat Utilization (A Case from Kelompok Bina Zakat Program). Annual International Conference on Islamic Economics and Business (AICIEB), 1(162), 399–405. https://doi.org/https://doi.org/10.18326/aicieb.v1i0.17
Batubara, Z. (2019). Akuntansi Dalam Pandangan Islam. JAS (Jurnal Akuntansi Syariah), 3(1), 66–77. https://doi.org/10.46367/jas.v3i1.163
Busthomi, F. (2025). Tantangan Pendidikan Islam Di Indonesia Dan Barat Dalam Menghadapi Era Globalisasi. Jurnal Pendidikan Dan Pembelajaran, 7(1), 196–213.
Crescentini, A., & Mainardi, G. (2009). Qualitative Research Articles: Guidelines, Suggestions and Needs. Journal of Workplace Learning, 21(5), 431–439. https://doi.org/10.1108/13665620910966820
Erba, D. M. F., & Nofrianto, N. (2022). Implementation of Maqashid Syariah in Sharia Business Transactions. AL-FALAH : Journal of Islamic Economics, 7(1), 125. https://doi.org/10.29240/alfalah.v7i1.3703
Farook, S. et al. (2011). Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks. Journal of Islamic Accounting and Business Research, 2(2), 114–141. https://doi.org/10.1108/17590811111170539
Fatmi, N., & Fauzan, F. (2022). Kajian Pendekatan Etnopedagogi Dalam Pendidikan Melalui Kearifan Lokal Aceh. Al-Madaris Jurnal Pendidikan Dan Studi Keislaman, 3(2), 31–41. https://doi.org/10.47887/amd.v3i2.98
Fatthurohman, F. et al. (2023). Sikap Muslim Dalam Melaksanakan Taklif dan Mewujudkan Maslahah. Shar-E : Jurnal Kajian Ekonomi Hukum Syariah, 9(1), 1–8. https://doi.org/10.37567/shar-e.v9i1.1570
Hamidi, M., & Salahudin, F. (2021). An Alternative Credit Guarantee Scheme for Financing MSEs in Islamic Banking. Journal of Islamic Monetary Economics and Finance, 7(1), 27–54. https://doi.org/10.21098/jimf.v7i1.1331
Hana, M. Y., & Azis, M. N. I. (2023). Dinamika Inklusi Sosial Masyakarat Islam: Posisi Kaum Mawali Dalam Pembangunan Umat Islam Di Jazirah Arab. El Tarikh : Journal of History, Culture and Islamic Civilization, 4(1), 45–53. https://doi.org/10.24042/jhcc.v4i1.16766
Hardiansyah Siregar, K., & Andriani, M. (2024). Manajemen Ziswaf (Zakat, Infaq, Sedekah, dan Wakaf): Teori dan Praktik. In Penerbit Tahta Media (Issue 1). https://tahtamedia.co.id/index.php/issj/article/view/1068
Haryanti, T. (2025). Sejarah Gerakan Pembaharuan Islam Di Indonesia Era Modern: (Studi Pemikiran Organisasi Muhammadiyah). ALBAHRU, 3(2), 151–160. https://jurnal.mgmp-paikepri.org/index.php/albahru/article/view/46
Hasan, I., & Sulaeman, A. (2019). Social Empowerment Based on Mosque BT - Proceedings of the 6th International Conference on Community Development (ICCD 2019). 656–659. https://doi.org/10.2991/iccd-19.2019.173
Hassan, R. et al. (2022). A Review on Governance and Best Practices in Waqf Management for Sustainable Development in Selected Malaysian States and Other Countries. In M. K. Hassan et al. (Eds.), Towards a Post-Covid Global Financial System (pp. 161–184). Emerald Publishing Limited. https://doi.org/10.1108/978-1-80071-625-420210009
Humam, S., & Muh. Hanif. (2024). Islam, Solidaritas Sosial, Praktik Pengumpulan dan Pendistribusian Zakat Fitrah di Desa Pesantren. Jurnal Ekonomi Syariah Pelita Bangsa, 9(2), 388–405. https://doi.org/10.37366/jespb.v9i02.1888
Iqbal, M. (2023). The Functions and Objectives of Islamic Law and Their Correlation with Community Development. Jurnal Al-Qadau: Peradilan Dan Hukum Keluarga Islam, 10(2), 175–189. https://doi.org/10.24252/al-qadau.v10i2.39370
Iswandi, A. (2021). Tata Kelola Koperasi Syariah di Indonesia: Studi Literatur Review. Al-Tasyree: Jurnal Bisnis, Keuangan Dan Ekonomi Syariah, 15(02), 101–109. https://doi.org/10.59833/altasyree.v15i02.1527
Jaiyeoba, H. B. et al. (2025). The Implications Of Maqasid Al-Shari’ah For Integrated Sustainability Practices Among Businesses: A Qualitative Inquiry. Qualitative Research in Financial Markets, 17(3), 511–531. https://doi.org/10.1108/QRFM-09-2023-0222
Kasim, D. (2020). Pemikiran Ushul Fiqh Yusuf Al-Qardhawy. Al-Mizan, 9(1), 99–114.
Khoirudin, A. (2019). Muhammadiyah dan Pemberdayaan Masyarakat: Habitus, Modal, Dan Arena. Dialog, 42(2), 165–184. https://doi.org/10.47655/dialog.v42i2.331
Kurniasari, M., & Kautsar Riza Salman. (2020). The Effect of Sharia Supervisory Board Characteristics on Maqashid Sharia Index. International Journal of Islamic Business and Economics (IJIBEC), 4(1 SE-Article), 51–62. https://doi.org/10.28918/ijibec.v4i1.2348
Lorinda, R. (2022). Muhammadiyah dan Moderatisme Islam Indonesia. Jurnal Studi Islam Dan Kemuhammadiyahan (JASIKA), 2(2 SE-Articles). https://doi.org/10.18196/jasika.v2i2.43
Mahyudi, M. (2015). Reviving The Islamic Economic System Through Shariah-Based Public Policy. Humanomics, 31(4), 415–429. https://doi.org/10.1108/H-06-2015-0037
Maulina, R. et al. (2023). Behaviour Determinants of Two Muslims Classes Towards Cash Waqf for Productive Purposes: Explanation From Indonesia. Journal of Islamic Accounting and Business Research, 1(2), 201–224. https://doi.org/10.1108/JIABR-04-2023-0139
Mikail, S. A. et al. (2017). Utilisation of zakāh and waqf fund in micro-takāful models in Malaysia: an exploratory study. ISRA International Journal of Islamic Finance, 9(1), 100–105. https://doi.org/10.1108/IJIF-07-2017-010
Muhammadiyah. (2025). Muhammadiyah. Https://Muhammadiyah.or.Id/. https://muhammadiyah.or.id/
Munawar, W. (2021). Profesionalitas Nazir Wakaf: Studi Manajemen Wakaf Produktif di Lembaga Wakaf Daarut Tauhiid. Journal of Islamic Economics and Finance Studies, 2(1), 17–33. https://doi.org/10.47700/jiefes.v2i1.2731
Munir, M. (2025). Transformasi Wakaf Produktif Berbasis Nilai-Nilai Al-Qur’an: Pendekatan Studi Kasus di Indonesia. Jurnal Dinamika Ekonomi Syariah, 12(1), 339–356. https://doi.org/10.53429/jdes.v12i1.1354
Nabiha Abdul Khalid, S. (2009). Reflexivity in Qualitative Accounting Research. Journal of Financial Reporting and Accounting, 7(2), 81–95. https://doi.org/10.1108/19852510980000005
Nasyiatul Farida, & Moh. Arifin. (2023). Program Inklusi Keuangan Syariah Untuk Meningkatkan Kesejahteraan UMKM. Ulumuna: Jurnal Studi Keislaman, 8(1), 124–134. https://doi.org/10.36420/ju.v8i1.5857
Nurhayati, S., & Wasilah. (2015). Akuntansi syariah di Indonesia.
Nurhayati, S., & Wasilah. (2019). Akuntansi Syariah di Indonesia (5th ed.). Salemba Empat.
Oladapo, I. A., & Rahman, A. A. (2016). MAQ AS ID SHARĪ ‘ AH : THE DRIVE FOR AN INCLUSIVE HUMAN DEVELOPMENT POLICY. Jurnal Syariah, 24(2), 287–302.
Ozuem, W. et al. (2022). Thematic Analysis Without Paradox: Sensemaking and Context. Qualitative Market Research: An International Journal, 25(1), 143–157. https://doi.org/10.1108/QMR-07-2021-0092
Pertiwi, C. (2021). Pemahaman Masyarakat Terhadap Kewajiban Zakat Di Kecamatan Ilir Barat Ii Kota Palembang. Jurnal I-Philanthropy: A Research Journal On Management Of Zakat and Waqf, 1(1), 98–112. https://doi.org/10.19109/iphi.v1i1.9872
Qalbia, F., & Saputra, M. R. (2024). Transformasi Digital dan Kewirausahaan Syariah di Era Modernitas : Peluang dan Tantangan dalam Ekonomi Syariah di Indonesia. Jurnal Manajemen Dan Bisnis Ekonomi, 2(2), 389–408. https://doi.org/doi.org/10.54066/jmbe-itb.v3i1.2665
Rahmatika, & Layliya, C. N. (2024). Peran dan Fungsi Ziswaf Produktif dan Konsumtif dalam Ekonomi Makro dan Mikro. Al-Mi’thoa: Jurnal Zakat Dan Wakaf, 2(1), 1–10. https://ejurnal.iiq.ac.id/index.php/almithoa/article/view/1799
Rasad, A., & Nugraha, F. (2023). Gerakan Dakwah dan Pengarusutamaan Moderasi Beragama Menuju Kerukunan Umat Beragama. Tansformasi, 5(1), 158–177. https://transformasi.kemenag.go.id/index.php/journal/article/view/290
Rosani et al. (2021). Analisis PESTEL Pada Lazismu Kalimantan Barat. Journal of Islamic Economics, 2(2), 29–37.
Sabila, H., & Saptutyningsih, E. (2020). Islamic Philanthropy Empowerment Fund in Social Economic Affairs. Journal of Economics Research and Social Sciences, 4(1), 1–16. https://doi.org/10.18196/jerss.040115
Safitri, N., & Maftukhatusolikhah, M. (2021). Profit Equalization Reserve And Dsn Mui No: 127/Dsn-Mui/Vii/2019 In Maqashid Syariah Perspective. Nurani: Jurnal Kajian Syari’ah Dan Masyarakat, 21(1), 31–40. https://doi.org/10.19109/nurani.v21i1.8340
Salim, M. et al. (2015). Islamic Bioethical Deliberation on the Issue of Newborns with Disorders of Sex Development. 429–440. https://doi.org/10.1007/s11948-014-9534-z
Sarif, S. M. et al. (2017). Effects of Maqasid Al-Shariah For Ethical Decision Making Among Social Entrepreneurs. Journal of Islamic Management Studies, 1(1), 1–14.
Sekaran, U., & Bougie, R. (2017). Metode Penelitian Untuk Bisnis : Pendekatan Pengembangan Keahlian, Edisi 6 Buku 1 dan Buku 2. Salemba Empat.
Sinta, S., & Agni Destriani. (2025). Konsep Ekonomi Kerakyatan Dalam Pemberdayaan Usaha Mikro, Kecil, dan Menengah. Nusantara: Jurnal Pendidikan, Seni, Sains Dan Sosial Humaniora, 2(2), 835–845. https://journal.forikami.com/index.php/nusantara/article/view/835
Sonhaji et al. (2018). the Construction of Sharia Management Accounting Objectives: Reaching Liqaa-a Rabb and Maqashid Syariah. Russian Journal of Agricultural and Socio-Economic Sciences, 77(5), 195–204. https://doi.org/10.18551/rjoas.2018-05.24
Ulya, N. N., & Amrulloh, A. Y. (2023). Analisa Metodologi Tafsir Al-Quran Berbasis Ormas di Indonesia Perspektif Metodologi Islah Gusmian. Al-Fahmu: Jurnal Ilmu Al-Qur’an Dan Tafsir, 2(1 SE-Articles), 15–29. https://doi.org/10.58363/alfahmu.v2i1.34
Wahab Syakhrani, A., & Rivaldi Yudistira, M. (2022). Dasar Keislaman Sebagai Agama Rahmatan Lilalamin. MUSHAF JOURNAL: Jurnal Ilmu Al Quran Dan Hadis, 2(3), 263–269. https://www.mushafjournal.com/index.php/mj/article/view/43
Widiastuti, T. et al. (2022). Pembinaan Integrasi Keuangan Sosial Syariah pada Lembaga Filantropi Islam. Aksiologiya: Jurnal Pengabdian Kepada Masyarakat, 6(3), 439. https://doi.org/10.30651/aks.v6i3.9912
Yumna, A. et al. (2025). The Impact of Financial and Social Inclusion on Well-Being: Evidence From a Waqf-Based Microfinance Institution in Indonesia. International Journal of Ethics and Systems, ahead-of-p(ahead-of-print). https://doi.org/10.1108/IJOES-08-2024-0243
Yusra, N. (2018). Muhammadiyah: Gerakan Pembaharuan Pendidikan Islam. POTENSIA: Jurnal Kependidikan Islam, 4(1), 103–125. https://doi.org/10.24014/potensia.v4i1.5269
Copyright (c) 2025 Muhammad Farhan, Achmad Soediro, Fardinant Adhitama, Eogenie Lakilaki
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License 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.
