This study aims is to examine the factors that influence the decision of individual to pay zakat, infaq and sadaqah. These study researchers using two factors, namely religiosity and income level. Respondents of this research were people from Jakarta, Bogor, Depok and Tangerang, (Jabodetabek) Indonesia. Data was collected based on survey results from the distribution of questionnaires to 100 respondents and tested using PLS-SEM analysis. The path coefficient test results indicate the value of T statistics for religiosity is 2,407, which means that religiosity, has a significant effect on the decision to pay ZIS. While T statistics for the income level showed a result of 4,715. Based on these results it can be seen that the level of income has more significant effect on the decision to pay ZIS. Therefore, it can be concluded that the level of income has more significant effects on paying ZIS decisions than the effect of religiosity.

<p><strong>Abstract:</strong> The process of community economic development by involving the community directly from planning, implementation to evaluation is a model of empowerment that raises human dignity on the real essence. The villagers is not only an object of development, but every individual is required to be involved in the whole process of empowerment. This article tries to analyze the inhibiting factors as well as solutions of empowerment program of Human Resources in Mulyodadi village. By using qualitative method and taking data through interview, observation, and documentation (triangulation). Finally this article found two factors inhibiting the empowerment of human resources that is internal and external aspects. However, these two factors can be solved with some solutions and approaches made by the government and the community.</p><p><strong>Abstrak:</strong> Pendekatan <em>maqâshid syarî‘ah</em> terhadap Penguatan Sumberdaya Manusia di Desa Mulyodadi Bantul Yogyakarta. Proses pembangunan ekonomi masyarakat dengan melibatkan masyarakat secara langsung mulai perencanaan, pelaksanaan hingga evaluasi merupakan model pemberdayaan yang memanusiakan manusia pada hakekat sebenarnya. Masyarakat desa tidak hanya menjadi objek pembangunan atau program yang bersifat<em> top-down</em>, melainkan setiap individu dituntut terlibat dalam seluruh proses pemberdayaan. Artikel ini mencoba menganalisis faktor penghambat sekaligus solusi program pemberdayan Sumber Daya Manusia di desa Mulyodadi. Dengan menggunakan metode kualitatif dan pengambilan data melalui wawancara, observasi, dan dokumentasi (triangulasi). Artikel ini menemukan bahwa terdapat dua faktor penghambat pemberdayaan SDM yaitu aspek internal dan eksternal. Akan tetapi kedua faktor tersebut mampu diselesaikan dengan beberapa solusi dan pendekatan yang dilakukan oleh pihak pemerintah maupun masyarakat.</p><p><strong>Keywords:</strong> <em>maqâshid syarî‘ah</em>, human resources, Bantul, economic development</p>

This study aims to look at the related factors that affect national zakat receipts, namely the Human Development Index, GDP per capita, and income distribution. This type of research is descriptive quantitative using cross-sectional design and the sample in this study is 34 provinces in Indonesia. The data used is secondary data obtained from the Central Statistics Agency (BPS) for HDI data, per capita GRDP, GINI Ratio Index, and BAZNAS for data on zakat acceptance in 2018. The data were then analyzed using multiple linear regression analysis methods. The results obtained are the variable Gini ratio (income distribution) has a significant positive effect with a percentage of 313.2%, while the other two variables have an indirect influence.