<p>The purpose of this study was to determine the effect of digitalization zakat payments on the potential for zakat acceptance at the BAZNAS Jakarta center. The originality of this research lies in the digitalization analysis of zakat payments to increase the potential for receiving BAZNAS center based on sharia economic approaches, and digital technology theory. The research method used is associative quantitative using a simple linear regression analysis technique with a sample size of 170 respondents selected based on purposive sampling technique. From the results of data analysis using SPSS 19.0, an R-value of 74.8% was obtained, which means that the relationship between the digitalization of zakat payments and the potential for receiving zakat at the BAZNAS is strong.  The findings show that the digitalization variable of zakat payment or zakat payment (X) influences the potential for zakat receipt (Y) of 55.9%, and the remaining 40.1% is influenced by other factors not considered. Based on the results of deepening between the theory and practice of digital zakat revealed that the challenges in efforts to increase the potential for digital zakat acceptance in Indonesia are internet access which is still weak and uneven in Indonesian territory, building an 'attachment' relationship between <em>mustahi</em><em>q</em><em>, muzzaki</em> and BAZNAS, and the application of principles of sharia in the management of zakat. Therefore, the research explains the strategies that can be done to answer the challenges of digital zakat.</p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><br /></span></span></span></span>

Peneliti melakukan kajian pengetahuan hukum digital zakat pada Badan Amil Zakat Nasional (BAZNAS) Pusat di Indonesia. Penelitian ini bertujuan untuk mengetahui bagaimana pendekatan hukum Islam terhadap penggunaan layanan digital zakat dan bagaimana implementasi prinsip-prinsip pengelolaan yang baik pada manajemen zakat digital. Dengan menggunakan metodologi hukum Islam, peneliti ingin memberikan wawasan baru dari segi kajian hukum ekonomi dan keuangan syariah dengan pendekatan tersebut. Dari hasil analisis dan pembahasan, mengungkapkan bahwa hukum penggunaan teknologi digital sendiri diperbolehkan dan tidak bertentangan dengan prinsip-prinsip syariah, selama serta tidak mengandung unsur-unsur kemudharatan bagi penggunanya. Sedangkan implementasi prinsip-prinsip syariah pada digital zakat baik penghimpunan dan penyaluran zakat sudah cukup baik.

Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh syariah complaince terhadap profitabilitas Bank Umum Syariah Indonesia. Sampel dipilih dengan metode purposive sampling sehingga didapat 9 sampel  bank umum syariah Unit analisis dalam penelitian berjumlah 45 laporan tahunan Bank Umum Syariah. Pendekatan penelitian dengan metode kuantitatif menggunakan data sekunder. Jenis data kuantitatif berupa data laporan keuangan (annual report) masing-masing bank dari tahun 2013 sampai 2017. Hasil dari penelitian ini dilihat dari hasil uji F, variabel Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), dan Islamic Invesment Ratio (IIR) secara simultan tidak berpengaruh signifikan terhadap  variabel fraud. Dari hasil uji t variabel Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), dan Islamic Invesment Ratio (IIR) tidak berpengaruh dan tidak signifikan terhadap variabel fraud. Berdasarkan hasil analisis diatas dengan tidak adanya pengaruh tersebut disebabkan, kegiatan pada perbankan syariah saat ini melaksanakan kepatuhan pada prinsnip-prinsip syariah, karena semakin rendah tingkat fraud semakin tinggi tingkat shariah complaince pada perbankan syariah. Bagi pihak bank tetap harus meningkatkan tingkat kepatuhan pada pinsip-prinsip syariah dan juga melakukan kegiatan terhadap pencegahan penipuan.

The large potential of zakat funds can support the government’s efforts in alleviating poverty. However, its management has not been seen optimally even though BAZNAS has been designated as the official agency and the only non-structural government agency that manages zakat. This study aims to investigate the important role of the human generation who are members of the Muslim community in collecting zakat at the BAZNAS in the era of digital society 5.0 to realize the SDGs. This study uses a literature study method with library data collection techniques, reading and taking notes, and managing research materials by tracing written sources that have been previously written. This study uses content analysis techniques to obtain written information that focuses on four dimensions, namely human generation, Muslim community, zakat collection, and sustainable development goals. The findings reveal that two generations of humans are members of the Muslim community that have the potential to increase zakat collection. Deeper, Maqāṣid shari’āh as the essence of Islamic law through the values of justice, freedom, and human rights of the Muslim community will support the goal of collecting zakat. The novelty of this research found that building the strength and glory of BAZNAS in the era of digital society 5.0 requires strong social ties from the entire Muslim generation community, especially the younger generation community. The main contribution of this research highlights the ‘zakat movement’ led by BAZNAS to pay more attention to the role of the millennial Muslim generation community and iGeneration in supporting zakat empowerment programs to realize Sustainable Development Goals.

The current development of technology 4.0 has made many major changes, especially in the transaction model. The presence of Financial Technology (Fintech) has transformed cash transactions into a non-cash transaction model that can be done without having to meet face to face. This gives people the convenience of making transactions. Not only in transactions of economic activity, but also non-cash payment through Fintech have been used in paying zakat. The purpose of this research is to find out how the laws of Fintech are used to pay zakat. In this study, the authors used a literature study research method, namely by searching for documents such as national and international journals, books, and websites related to research. The results of the analysis using the nine principles of Islamic law conclude that legal fintech itself is allowed as long as the transaction does not contradict sharia principles and does not contain elements of danger.  AbstrakPerkembangan teknologi 4.0 saat ini telah banyak membuat perubahan besar, terutama pada model transaksi. Hadirnya Financial Teknology (Fintech) merubah transaksi yang secara tunai ke model transaksi nontunai yang dapat dilakukan tanpa harus bertatap muka. Ini memberikan masyarakat kemudahan dalam melakukan transaksi. Tidak hanya dalam transaksi kegiatan perekonomian, namun juga pembayaran nontunai melalui Fintech telah digunakan dalam pembayaran zakat. Tujuan dari pada penelitian ini adalah untuk mengetahui bagaimana hukum penggunaan transaksi pada Fintech yang digunakan untuk membayar zakat. Dalam penelitian ini penulis menggunakan metode penelitian studi pustaka yaitu dengan mencari dokumen seperti Jurnal nasional dan internasional, buku, dan website yang berkaitan dengan penelitian. Hasil analisa menggunakan sembilan kaidah hukum Islam menyimpulkan bahwa Fintech hukum itu sendiri perbolehkan selama transaksi tidak bertentangan dengan prinsip syariah dan tidak mengandung unsur bahaya.