Mukhlishin (1), Jelang Ramadhan (2), Imam Khomeini Hayatullah (3)
Integrating zakat and waqf offers significant potential to address multidimensional issues such as poverty, social inequality, and sustainable development. However, fragmented management, limited public understanding of productive waqf, and a lack of digital integration hinder the optimization of their synergy. This research explores the integration of zakat and waqf to support Indonesia's Sustainable Development Goals (SDGs), particularly within local communities. Using a qualitative literature review approach, the study analyzes the potential, challenges, and opportunities of zakat and waqf integration through thematic analysis of secondary data from academic articles, institutional reports, and legal documents. The findings indicate that zakat and waqf can meet urgent needs, such as food security and health services, while also funding long-term projects like education and agriculture. However, fragmented governmental management, poor public awareness of productive waqf, and inadequate digital integration hinder their full potential. Digital technology plays a transformative role by enhancing transparency, fostering community participation, and improving the integration of zakat and waqf management. This synergy represents a promising strategy to advance the SDGs in Indonesia. Further empirical studies and technological advancements are recommended to optimize this collaboration and ensure its impact on sustainable development.
Aderemi, Abdulmajeed Muhammad Raji, and Muhammad Shahrul Ifwat Ishak, ‘Qard Hasan as a Feasible Islamic Financial Instrument for Crowdfunding: Its Potential and Possible Application for Financing Micro-Enterprises in Malaysia’, Qualitative Research in Financial Markets, 15.1 (2023), 58–76 https://doi.org/10.1108/QRFM-08-2021-0145
Alaeddin, Omar, Mohanad Al Dakash, and Tawfik Azrak, ‘Implementing the Blockchain Technology in Islamic Financial Industry: Opportunities and Challenges’, Journal of Information Technology Management, 13.3 (2021), 99–115 https://doi.org/10.22059/JITM.2021.83116
Aliyu, Sirajo, Norazlina Abd Wahab, and Nur Syaedah Kamis, ‘An Analysis of Crypto-Asset Trade, Enforcement, and Estate Planning’, Borsa Istanbul Review, 2025 https://doi.org/https://doi.org/10.1016/j.bir.2024.12.008
Allawi, Aditia R, and Hendro Wibowo, ‘The Impact of the Management of Zakat, Infaq, and Shadaqah on the Social-Based Program of the Sumedang Sehat Based on Social Return on Investment (SROI) (Case Study of BAZNAS Sumedang Regency)’, Ziswaf Jurnal Zakat Dan Wakaf, 8.2 (2021), 91 https://doi.org/10.21043/ziswaf.v8i2.10227
Alshaleel, Mohammed K., ‘Islamic Finance, Sustainable Development and Developing Countries: Linkages and Potential’, Corporate Social Responsibility in Developing and Emerging Markets: Institutions, Actors and Sustainable Development, 2030 (2019), 281–305 https://doi.org/10.1017/9781108579360.016
Alwi, Muhammad, ‘Digitalisasi Pengelolaan Dana Zakat Dalam Pemberdayaan Ekonomi Umat’, J-Alif Jurnal Penelitian Hukum Ekonomi Syariah Dan Budaya Islam, 8.2 (2023), 118 https://doi.org/10.35329/jalif.v8i1.3834
Ambrose, Azniza Hartini Azrai Azaimi, M Hassan, and H Hanafi, ‘A Proposed Model for Waqf Financing Public Goods and Mixed Public Goods in Malaysia’, International Journal of Islamic and Middle Eastern Finance and Management, null (2018), null https://doi.org/10.1108/IMEFM-01-2017-0001
Amuda, Yusuff Jelili, ‘Empowerment of Nigerian Muslim Households through Waqf, Zakat, Sadaqat and Public Funding’, International Journal of Trade, Economics and Finance, 2013 https://doi.org/10.7763/ijtef.2013.v4.329
Ascarya, Ascarya, Raditya Sukmana, Siti Rahmawati, and Atika Rukminastiti Masrifah, ‘Developing Cash Waqf Models for Baitul Maal Wat Tamwil as Integrated Islamic Social and Commercial Microfinance’, Journal of Islamic Accounting and Business Research, 14.5 (2023), 699–717 https://doi.org/10.1108/JIABR-09-2020-0267
Azganin, Hassan, Salina Kassim, and Auwal Adam Sa’ad, ‘Proposed Waqf Crowdfunding Models for Small Farmers and the Required Parameters for Their Application’, Islamic Economic Studies, 29.1 (2021), 2–17 https://doi.org/10.1108/IES-01-2021-0006
Aziz, M, and Mohd Asyraf Yusof, ‘Deposit and Financing Instruments through Waqf Bank for Fostering Real Economy and Social Sustainability’, International Journal of Islamic Business Ethics, null (2019), null https://doi.org/10.30659/ijibe.4.2.611-626
Azrai Azaimi Ambrose, Azniza Hartini, and Fadhilah Abdullah Asuhaimi, ‘Cash Waqf Risk Management and Perpetuity Restriction Conundrum’, ISRA International Journal of Islamic Finance, 13.2 (2021), 162–76 https://doi.org/10.1108/IJIF-12-2019-0187
Berakon, Izra, Hendy Mustiko Aji, and Muhammad Riza Hafizi, ‘Impact of Digital Sharia Banking Systems on Cash-Waqf among Indonesian Muslim Youth’, Journal of Islamic Marketing, 13.7 (2022), 1551–73 https://doi.org/10.1108/JIMA-11-2020-0337
Chotib, Moch, ‘Establishing a Zakat Culture Based on Good Zakat Governance and Good Zakat Empowerment in Indonesia’, Journal of Islamic Economics Perspectives, 5.2 (2023), 1–11 https://doi.org/10.35719/jiep.v5i2.121
Dallh, Minlib, ‘Accumulate but Distribute: Islamic Emphasis on the Establishment of Waqf (Pious Endowment)’, Religion and Development, 2.2023 (2023), 21–40 https://doi.org/https://doi.org/10.30965/27507955-20230014
Dirie, Khadar Ahmed, Md. Mahmudul Alam, and Selamah Maamor, ‘Islamic Social Finance for Achieving Sustainable Development Goals: A Systematic Literature Review and Future Research Agenda’, International Journal of Ethics and Systems, ahead-of-p.ahead-of-print (2023) https://doi.org/10.1108/IJOES-12-2022-0317
Djatmiko, Hary, ‘Re-Formulation Zakat System as Tax Reduction in Indonesia’, Indonesian Journal of Islam and Muslim Societies, 9.1 (2019), 135–62 https://doi.org/10.18326/ijims.v9i1.135-162
Ettalibi, Nouhaila, Murugesh Arunachalam, Thao Nguyen, and Kashif ur Rehman, ‘The Influence of Institutional Void and Socio-Cultural Factors on the Internationalization of Emerging Multinationals’, Research in International Business and Finance, 73 (2025), 102605 https://doi.org/https://doi.org/10.1016/j.ribaf.2024.102605
Faturohman, Taufik, Irfan Hassandi, and Yulianti, ‘User Acceptance of Online Waqf Applications: Evidence From Indonesia’, Journal of Islamic Monetary Economics and Finance, 6.3 (2020), 503–30 https://doi.org/10.21098/jimf.v6i3.1117
Fauzi, R. M.Qudsi, Meri Indri Hapsari, Sri Herianingrum, Sunan Fanani, and Tuti Kurnia, ‘The Challenges of Empowering Waqf Land in Indonesia: An Analytical Network Process Analysis’, International Journal of Ethics and Systems, 38.3 (2022), 426–42 https://doi.org/10.1108/IJOES-03-2021-0061
Fitri, Resfa, and Heni P Wilantoro, ‘Analisis Prioritas Solusi Permasalahan Pengelolaan Wakaf Produktif (Studi Kasus Kabupaten Banjarnegara)’, Al-Muzara Ah, 6.1 (2018), 41–59 https://doi.org/10.29244/jam.6.1.41-59
Hamizar, Arizal, ‘Pengaruh Faktor Sosial Dan Etika Dalam Perilaku Pengambilan Keputusan Investasi: Studi Kasus Pada Investasi Keuangan Syariah’, Eksy, 5.01 (2023) https://doi.org/10.33477/eksy.v5i01.5478
Harun, Farra M, Bayu T Possumah, M Hakimi Bin Mohd Shafiai, and Abd H M Nor, ‘Issues and Economic Role of Waqf in Higher Education Institution: Malaysian Experience’, Al-Iqtishad Journal of Islamic Economics, 8.1 (2016) https://doi.org/10.15408/aiq.v8i1.2514
Hassan, M. Kabir, Mohd Fazlul Karim, and M. Sydul Karim, Experiences and Lessons of Cash Waqf in Bangladesh and Other Countries, Revitalization of Waqf for Socio-Economic Development, Volume I, 2019, I https://doi.org/10.1007/978-3-030-18445-2_5
Hidayati, Nanda, Esti Handayani, and Nur W Sulistyowati, ‘Inovasi Berkelanjutan: Pendekatan Kolaboratif Untuk Mengatasi Tantangan Sosial-Ekonomi Di Provinsi Jawa Barat’, Jurnal Pengabdian West Science, 2.6 (2023), 460–67 https://doi.org/10.58812/jpws.v2i6.451
Hidayatullah, Arif, and Anita Priantina, ‘Toward Zakat Management Integration in Indonesia: Problems and Solution’, Ahkam Jurnal Ilmu Syariah, 18.2 (2018) https://doi.org/10.15408/ajis.v18i2.6319
Huda, Eva N, Achmad Tohirin, and Muhammad A A Luqmana, ‘A Bibliometric Analysis of Islamic Philanthropy’, Journal of Islamic Economic and Business Research, 3.1 (2023), 97–124 https://doi.org/10.18196/jiebr.v3i1.109
Ishak, Amal Hayati, Siti Nor Amira Mohamad, Siti Khadijah Ab Manan, Muhamad Hasif Yahaya, Wan Naimah Wan Daud, and Dziauddin Sharif, ‘The Critical Success Factors of Waqf Land Development for Sustainable Agriculture’, Social Sciences & Humanities Open, 11 (2025), 101244 https://doi.org/https://doi.org/10.1016/j.ssaho.2024.101244
Iskandar, Azwar, Bayu Taufiq Possumah, Khaerul Aqbar, and Akhmad Hanafi Dain Yunta, ‘Islamic Philanthropy and Poverty Reduction in Indonesia: The Role of Integrated Islamic Social and Commercial Finance Institutions’, Al-Ihkam: Jurnal Hukum Dan Pranata Sosial, 16.2 (2021), 274–301 https://doi.org/10.19105/AL-LHKAM.V16I2.5026
Kamjou, Elgar, Mark Scott, and Mick Lennon, ‘Green Infrastructure Inequalities in Informal Settlements’, Habitat International, 147 (2024), 103058 https://doi.org/https://doi.org/10.1016/j.habitatint.2024.103058
Kholipah, Wilda, and R A Pangestu, ‘Efektivitas Peningkatan Pemahaman Masyarakat Melalui Optimalisasi ZISWAF Kelurahan Muarasari, Kecamatan Bogor Selatan, Kota Bogor’, Almujtamae Jurnal Pengabdian Masyarakat, 2.2 (2022), 112–18 https://doi.org/10.30997/almujtamae.v2i2.5419
Laila, Nisful, Ririn Tri Ratnasari, Shafinar Ismail, Putri Aliah Mohd Hidzir, and Mohd Halim Mahphoth, ‘The Intention of Small and Medium Enterprises’ Owners to Participate in Waqf: The Case of Malaysia and Indonesia’, International Journal of Islamic and Middle Eastern Finance and Management, 16.3 (2023), 429–47 https://doi.org/10.1108/IMEFM-01-2022-0014
Lestari, Yuliani Dwi, Raditya Sukmana, Irfan Syauqi Beik, and Mahfud Sholihin, ‘The Development of National Waqf Index in Indonesia: A Fuzzy AHP Approach’, Heliyon, 9.5 (2023), e15783 https://doi.org/https://doi.org/10.1016/j.heliyon.2023.e15783
Mahat, Mohd Amran, Mohd Yassir Jaaffar, and Mohamed Saladin Abdul Rasool, ‘Potential of Micro-Waqf as an Inclusive Strategy for Development of a Nation’, Procedia Economics and Finance, 31.15 (2015), 294–302 https://doi.org/10.1016/s2212-5671(15)01193-4
Mohamed, Toka S, and Mohammed M Elgammal, ‘Are Donor Funds Used Effectively? An Examination of Islamic and Conventional Microfinance Institutions’, International Journal of Islamic and Middle Eastern Finance and Management, 16.5 (2023), 1009–29 https://doi.org/10.1108/IMEFM-11-2021-0462
Mokodenseho, Sabil, ‘The Strategic Role of Zakat Management in Socio-Economic Empowerment of the Ummah’, WSiSS, 2.02 (2024), 114–20 https://doi.org/10.58812/wsiss.v2i02.821
Musana, Kholid, ‘Optimalisasi Pengelolaan Zakat Dengan Teknologi Blockchain’, Ekonomica Sharia Jurnal Pemikiran Dan Pengembangan Ekonomi Syariah, 9.1 (2023), 73–94 https://doi.org/10.36908/esha.v9i1.766
Noviarita, Heni, ‘Islamic Philanthropy Literacy in Improving Welfare and Sustainable Economic Growth in Lampung Province’, Kne Social Sciences, 2024 https://doi.org/10.18502/kss.v9i12.15873
Quddus, Muhammad F, Hilda Manoarfa, and Suci A Utami, ‘Masalah Dan Solusi Penghimpunan Wakaf Tunai Di Indonesia: Pendekatan Analytical Hierarchy Process’, Jurnal Ekonomi Syariah Teori Dan Terapan, 9.5 (2022), 710–30 https://doi.org/10.20473/vol9iss20225pp710-730
Rahmawati, Rahmawati, Husni Thamrin, Satriak Guntoro, and Sri Kurnialis, ‘Transformasi Digital Wakaf BWI Dalam Menghimpun Wakaf Di Era Digitalisasi’, Jurnal Tabarru Islamic Banking and Finance, 4.2 (2021), 532–40 https://doi.org/10.25299/jtb.2021.vol4(2).8375
Ramli, Habibah Solehah, Md. Faruk Abdullah, and Md. Kausar Alam, ‘Islamic Crowdfunding Practices in Malaysia: A Case Study on Nusa Kapital’, Asian Journal of Accounting Research, 8.2 (2023), 145–56 https://doi.org/10.1108/AJAR-11-2021-0248
Rizal, Rizal, Ruslan A Ghofur, and Pertiwi Utami, ‘The Role of Muslim Generation Community at Zakat Collection on Realizing Sustainable Development Goals (SDGs) in the Era of Digital Society 5.0’, Juris (Jurnal Ilmiah Syariah), 22.1 (2023), 105 https://doi.org/10.31958/juris.v22i1.6562
Saad, Ram Al Jaffri, Norazita Marina Abdul Aziz, and Norfaiezah Sawandi, ‘Islamic Accountability Framework in the Zakat Funds Management’, Procedia - Social and Behavioral Sciences, 164 (2014), 508–15 https://doi.org/https://doi.org/10.1016/j.sbspro.2014.11.139
Sahidin, Amir, ‘Pendayagunaan Zakat Dan Wakaf Untuk Mencapai Maqashid Al-Syari’ah’, Al-Awqaf Jurnal Wakaf Dan Ekonomi Islam, 14.2 (2022), 97–106 https://doi.org/10.47411/al-awqaf.vol14iss2.148
Saputra, Arief, Alfina Rahmatia, and Muslimah Muslimah, ‘How Far Are the Benefits of the Islamic Philanthropy and Social Entrepreneurship Movement?’, El-Qish: Journal of Islamic Economics, 1.1 (2021), 11–24 https://doi.org/10.33830/elqish.v1i1.1673.2021
Sari, Sri M, ‘Inovasi Platform E-Commerce Dalam Pengumpulan Zakat Dan Wakaf: Meningkatkan Aksesibilitas, Transparansi, Dan Efisiensi Dalam Penggalangan Dana Sosial’, Filantropi Jurnal Manajemen Zakat Dan Wakaf, 4.2 (2023), 158–69 https://doi.org/10.22515/finalmazawa.v4i2.7604
Sudarsono, Bernadus G, Lilis Setiani, and Sri P Lestari, ‘Rancang Bangun Aplikasi Wakaf Online (SIWON) Berbasis Web Pada Badan Wakaf Al Qur’An’, Jurnal Informatika Dan Teknologi Informasi, 1.1 (2022), 25–39 https://doi.org/10.56854/jt.v1i1.17
Sukmana, Raditya, Budi Trianto, and Annisa Masruri Zaimsyah, ‘Determinant Factor of Crowdfunders’ Behavior in Using Crowdfunding Waqf Model in Indonesia: Two Competing Models’, Journal of Islamic Marketing, 14.7 (2023), 1793–1816 https://doi.org/10.1108/JIMA-08-2021-0246
Sulistiani, Siska Lis, ‘The Legal Position of Waqf for Non-Muslims in Efforts to Increase Waqf Assets in Indonesia’, Samarah, 5.1 (2021), 357–71 https://doi.org/10.22373/sjhk.v5i1.9161
Syahputra, Angga, ‘The Relationship of Zakat Management Organization (ZMO) to the Effectiveness of Higher Education Management’, Idarah (Jurnal Pendidikan Dan Kependidikan), 7.2 (2023), 213–26 https://doi.org/10.47766/idarah.v7i2.2029
Syakir, Muhammad Fahmi, Tastaftiyan Risfandy, and Irwan Trinugroho, ‘CEO’s Social Capital and Performance of Zakat Institutions: Cross-Country Evidence’, Journal of Behavioral and Experimental Finance, 31 (2021), 100521 https://doi.org/https://doi.org/10.1016/j.jbef.2021.100521
Syamsuri, Syamsuri, Syamsuddin Arif, and Luluk W Roficoh, ‘Empowering Economic Independence of Ummah Based on the Sustainability of Zakat’, Journal of International Conference Proceedings, 2.3 (2019), 122–28 https://doi.org/10.32535/jicp.v2i3.653
Syarif, Dafiar, ‘Literature Review Riset Peran Maqasyid Syariah Di Perbankan Syariah Indonesia’, Ekobis Syariah, 8.1 (2024), 10 https://doi.org/10.22373/ekobis.v8i1.20568
Tamimah, ‘Model Pengelolaan Wakaf Uang Di Lembaga Sinergi Foundation Dalam Mencapai SDGs (Sustainable Development Goals)’, Filantropi : Jurnal Manajemen Zakat Dan Wakaf, 2.1 (2021), 77–91 https://doi.org/10.22515/finalmazawa.v2i1.3312
Widiastuti, Tika, Sri Ningsih, Ari Prasetyo, Imron Mawardi, Sri Herianingrum, Anidah Robani, and others, ‘Developing an Integrated Model of Islamic Social Finance: Toward an Effective Governance Framework’, Heliyon, 8.9 (2022), e10383 https://doi.org/10.1016/j.heliyon.2022.e10383
Yunita, Patria, ‘Cash Waqf Linked Sukuk (CWLS) Model: For Indonesia Sustainable Food Security’, 2020 https://doi.org/10.47411/AL-AWQAF.V13I1.96