Journal Screenshot

International Journal of Academic Research in Business and Social Sciences

Open Access Journal

ISSN: 2222-6990

A Comprehensive Study on the Components of Al-Hawaij Al-Asliyyah (Basic Needs) in the Context of Social Justice for the Zakat Payer in Indonesia

Yuni Yulia Farikha, Muhammad Pisol Mat Isa

http://dx.doi.org/10.6007/IJARBSS/v10-i5/7326

Open access

One of zakat al mal al mustafad is zakat salary. Indonesia has high capability of collecting zakat. One of the requirements for performing zakat is the assets should exceed of al hawaij al asliyyah. Currently, not all the zakat institutions in Indonesia apply calculation of the standard exemption of zakat that measure al hawaij al asliyyah of individual. An exemption of zakat should have their own standard based on al hawaij al asliyah components in the society. This study is library research and will discuss on the components of al hawaij al asliyyah refer to the shariah views. There are ten of basic needs components mentioned in this paper. As recommendation, policy maker institution such as government and zakat institution should identify and investigate the amount of al hawaij al asliyah components periodically. Finally, through standard of al hawaij al asliyyah, it can achieve social justice of zakat payer in the collection of zakat salary in Indonesia.

Journal Article
Abu, M. H., Ali, M. J., & Khairul, M. Y. (2001). Management Accounting. Journal of Accounting, 42(1), 234–245.
Alkire, S., Foster, J., & Santos, M. (2011). Where did Identification Go? Journal of Economic Inequality, 9(3). 501-505
Bakar, N. B. A., & Rashid, H. M. A. (2010). Motivations of Paying Zakat Income: Evidence from Malaysia. International Journal of Economics & Finance, 2 (3)
Bidin, Z., & Mohd, I. K. (2009). Sikap, Norma Subjektif dan Kawalan Gelagat Ditanggap Terhadap Niat Gelagat Kepatuhan Zakat Pendapatan Gaji. International Journal of management Studies (UMS), 16 (1) 31-55
Biswas, D. R., & Diener, E. (2001). Making the best of a bad situation: Satisfaction in the slums of Calcutta. Social Indicators Research, 55(3), 329-352
Bowen, G. (2009). Document Analysis as a Qualitative Research Method. Qualitative Research Journal
Dail, A. R. (1984). Zakat Gaji dan Pendapatan Bebas: Ditinjau dari Sudut Siyasah al Syar’iyyah. Paper presented at the Siyasah al Syar’iyyah, Universiti Kebangsaan Malaysia
Daud, M. H. (2016). Keperluan Penyelarasan Had Kifayah Zakat Pendapatan Malaysia. Konvesyen Zakat Kebangsaan 2016. Universiti Sains Islam Malaysia, 11-12 Oktober 2016
Dudek, H., & Koszela, G. (2013). Comparison of Households’ Expenditures Structures in Selected Countries of European Union. Warsaw University of Life Sciense, Scientiarum Polonorum ACTA, Economia 12 (3) 2013: 5-15
El Badawi, M. H., & Al-Sultan, S. M. (1992). Net Working Capital versus Net Owner’s equity Approaches to Computing Zakatable Amount: A Conceptual Comparison and Application. The American Journal of Islamic Social Sciences, 9 (1) pp 69-85
Firdaus, M., Syauqi, B.I., Irawan, T., Juanda, B. (2011). Economic Estimation and Determinations of Zakat Potential in Indonesia. IRTI Working Paper Series. WP#1433-07
Hafidhuddin, D. (2013). Analisis Syariah Tentang Konsep Kemiskinan. Paper presented at National Focus Group Discussion on Islamic Poverty Line, Bogor
Haneef, S. S. S., & Mahmud, W. M. (2011). Debatable Issues in Fiqh al Zakat; a Jurisprudential Appraisal. Journal Fiqh, Number 5
Huda, N., Rini, A. N., & Putra, P. (2012). The Analysis of Attitudes, Subjective Norms, and Behavioral Control on Muzakki’s Intention to Pay Zakah. International Journal of Business and Social Science, Vol. 3 No. 22 (Special Issue November 2012), 271
Idris K M. (2004). Kesan Persepsi Undang-Undang dan Penguatkuasaan Zakat Terhadap Gelagat Kepatuhan Zakat Pendapatan Gaji. Prosiding Muzakarah Pakar Zakat, Universiti Kebangsaan Malaysia, 201-212
Isa, M. P. M. (2013). Kepentingan Dirham Perak dalam Zakat. Paper presented at the Wacana Ilmu. Dewan al Qardhawi tingkat 7 wisma PPZ
Ismail, N., Mokhtar, Z. S., & Abidin, Z. T. (2016). Isu Kontemporari Had Kifayah Zakat dan Pengurusan di Malaysia. Proceeding Konvesyen Zakat Kebangsaan, Universiti Sains Islam Malaysia, 11-12 Oktober 2016
Kahf, M. (1989). Zakat- Some Issues in the Contemporary Fiqh. Journal of Islamic Economics, Vol 2, Number 1, p1-22, 1989
Fahim, M., K. (2014). Consumer Behavior, Consumption Planning and Objectives of Shari’ah. Seminar/Workshop Developing a Framework for Maqasid al-shariah Based Index of Socio-Economic Development. Jeddah, Saudi Arabia, 30 April 2014
Muhammad D., A., Oladokun, N., & Amin, B. F. M. (2013). “Zakat Distribution Among Asnaf in Wilayah and Selangor: Analytic Hierarchy Process (AHP)”, Bayero International Journal of Islamic Finance, 1 (1)
Mustafa, O. M. (2011). Economic Consumption Model Revisited: Infaq Based on Al Shaybani’s Level of Al Kasb. International Journal of Economic, Management & Accounting, Suplementary Issues, 19, 115-132. International Islamic University Malaysia
Mohsin, M. I. A., Lahsasna, A., & Ismail, E. (2011). Zakah from Salary and EPF: Issues and Challenges. International Journal of Business and Social Science. 2(1)
Nussbaum, M. C. (2003). Capabilities as Fundamental Entitlements: Sen and Social Justice. Feminist Economics. 9(2-3): 33

In-Text Citation: (Farikha & Isa, 2020)
To Cite this Article: Farikha, Y. Y., & Isa, M. P. M. (2020). A Comprehensive Study on the Components of Al-Hawaij Al-Asliyyah (Basic Needs) in the Context of Social Justice for the Zakat Payer in Indonesia. International Journal of Academic Research in Business and Social Sciences, 10(5), 951–986.