The Dynamics and Reconstruction of the Concept of Zakat in Contemporary Islamic Law in the Digital Economy Era
DOI:
https://doi.org/10.65310/gjgn8444Keywords:
Zakat, Transformation of Islamic Law, Maqasid al-Shariah, Modern Economy.Abstract
Zakat is one of the essential instruments in Islamic law that embodies both worship and socio-economic dimensions. In classical jurisprudence, zakat was understood as an individual obligation limited to specific assets such as gold, silver, agricultural products, and livestock. With the emergence of modern forms of wealth such as professional income, stocks, and digital assets, a reinterpretation of zakat law is needed to maintain its relevance. This study aims to analyze the transformation of zakat within the framework of contemporary Islamic law using a normative juridical approach through library research. The results show that Islamic law demonstrates strong adaptability to social and economic changes while maintaining the principles of justice, welfare, and public benefit. Zakat has evolved from a personal act of worship into a socio-economic instrument that plays a vital role in poverty alleviation and equitable distribution of wealth. The transformation of zakat reflects the dynamic nature of Islamic law in addressing modern challenges without neglecting its core religious principles.
Downloads
References
Alwi, M., Sarjan, M., Yusuf, H., & Pahri, P. (2023). Digitalisasi pengelolaan dana zakat dalam pemberdayaan ekonomi umat. J-Alif: Jurnal Penelitian Hukum Ekonomi Syariah dan Budaya Islam, 8(2), 118-142. http://dx.doi.org/10.35329/jalif.v8i1.3834.
Badan Amil Zakat Nasional (BAZNAS). (2018). Laporan Tahunan BAZNAS 2018. Jakarta: BAZNAS RI.
Badan Amil Zakat Nasional (BAZNAS). (2019). Laporan Tahunan BAZNAS 2019. Jakarta: BAZNAS RI.
Badan Amil Zakat Nasional (BAZNAS). (2020). Laporan Zakat Nasional 2020 dan Indeks Kesiapan Digital OPZ Indonesia. Jakarta: Pusat Kajian Strategis BAZNAS.
Badan Amil Zakat Nasional (BAZNAS). (2021). Laporan Indeks Zakat Nasional 2021. Jakarta: Badan Amil Zakat Nasional.
Badan Amil Zakat Nasional (BAZNAS). (2021). Zakat Outlook 2021. Jakarta: BAZNAS RI.
Badan Amil Zakat Nasional (BAZNAS). (2022). Zakat Core Principles Report 2022. Jakarta: BAZNAS RI.
Efendi, N. (2025). Efektivitas Strategi Digital Marketing Berbasis Ekonomi Syariah Dalam Meningkatkan Donasi Zakat Di Rumah Zakat Indonesia. Equality: Journal of Islamic Law (EJIL), 3(2), 65-82. https://doi.org/10.15575/ejil.v3i2.1940.
Haq, F., Sahirah, T., & Muttaqin, M. I. (2024). Aplikasi Al-Jam'u Wa Taufiq Dan Naskh: Studi Kasus Pada Perbedaan Fatwa Dalam Hukum Zakat Kontemporer. Muta'allim: Jurnal Pendidikan Agama Islam, 3(3), 181-188. https://doi.org/10.18860/mjpai.v3i3.11198.
Ibn Qudamah. (1983). Al-Mughni (Vol. 2). Beirut: Dar al-Fikr.
Istiqomah, M. L. (2025). Rekonstruksi Hukum Ekonomi Syariah dalam Perspektif Maqashid Al-Shari'ah. Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial, 3(1), 1-9. https://doi.org/10.70292/pchukumsosial.v3i1.125.
Jasmin, S. P., Rahmatiah, H. L., & Sultan, L. (2025). Logika Maqāṣid Al-Syarī ‘ah Sebagai Paradigma Kritik Dalam Rekonstruksi Hukum Islam. Ekspose: Jurnal Penelitian Hukum Dan Pendidikan, 24(2), 349-362. https://doi.org/10.30863/ekspose.v24i2.10575.
Kuran, T. (2018). Islam and economic performance: Historical and contemporary links. Journal of Economic Literature, 56(4), 1292-1359. https://doi.org/10.1257/jel.20171243.
Maimun, M. (2012). Pendekatan Maqashid Al-Syariah terhadap Pendistribusian Dana Zakat dan Pajak untuk Pembangunan Masjid. ASAS, 4(2). https://doi.org/10.24042/asas.v4i2.1674.
Majelis Ulama Indonesia (MUI). (2021). Fatwa DSN-MUI tentang Aset Kripto dan Implementasi Zakat atas Investasi Digital. Jakarta: DSN-MUI.
Malik, I. (1982). Al-Muwaththa’. Beirut: Dar al-Fikr.
Nafi'Hasbi, M. Z. (2023). Potret Pelaksanaan Zakat di Indonesia Sebagai Stimulus Aktualisasi Triple Bottom Line Pada Perusahaan. IJMA (Indonesian Journal of Management and Accounting), 4(1), 14-26. https://doi.org/10.21927/ijma.2023.4(1).14-26.
Nafisa, Z. K., Aqwam, M. F. R., Firmansyah, R., Fatmawati, F. D., Salsabila, N., & Pratasya, A. Z. (2025). Relevansi Konsep Ekonomi Islam dalam Era Digital. Musytari: Jurnal Manajemen, Akuntansi, Dan Ekonomi, 17(7), 41-50. https://doi.org/10.2324/4y3cva28.
Qaradawi, Y. (1999). Fiqh az-Zakah: A Comparative Study of Zakat, Regulations and Philosophy in the Light of Qur’an and Sunnah (Vol. 1–2). Cairo: Dar al-Taqwa.
Rahmasari, A. P. (2024). Rekonstruksi Hukum Keluarga Islam Dalam Perspektif Kontemporer. Al-Istinbath: Jurnal Ilmu Hukum dan Hukum Keluarga Islam, 1(4), 128-139. https://doi.org/10.71242/xw7trr57.
Ramadhan, M. R. (2017). Integrasi Pajak dan Zakat di Indonesia. Islamiconomic: Jurnal Ekonomi Islam, 8(1). https://doi.org/10.32678/ijei.v8i1.54.
Sarakhsi, A. (1986). Al-Mabsuth (Vol. 3). Beirut: Dar al-Ma’rifah.
Syafi’i, M. (1990). Al-Umm (Vol. 2). Beirut: Dar al-Kutub al-‘Ilmiyyah.
Tohari, C., Fawwaz, H., & Swadjaja, I. (2022). The Ijtihad Construction Of Islamic Law Based On The Maqâshid Al-Syarî'Ah Approach In The Indonesian Context. Prophetic Law Review, 195-221. https://doi.org/10.20885/PLR.vol4.iss2.art4.
Toriquddin, M., & Rauf, A. (2013). Manajemen Pengelolaan Zakat Produktif Di Yayasan Ash Shahwah (YASA) Malang. De Jure: Jurnal Hukum dan Syar'iah, 5(1). https://doi.org/10.18860/j-fsh.v5i1.2993.
Wahbah al-Zuhaili. (2007). Al-Fiqh al-Islami wa Adillatuhu (Vol. 3). Beirut: Dar al-Fikr.
Zen, M. (2014). Zakat profesi sebagai distribusi pendapatan ekonomi islam. Human Falah: Jurnal Ekonomi dan Bisnis Islam, 1(1), 63-91. http://dx.doi.org/10.30829/hf.v1i1.164.
Zumrotun, S. (2016). Peluang, tantangan, dan stategi zakat dalam pemberdayaan ekonomi umat. AHKAM: Jurnal Ilmu Syariah, 16(1). https://doi.org/10.15408/ajis.v16i1.2899.










