Islamic Philanthropy and SDGs: Evidence from Zakat Institutions in North Sumatra, Indonesia

Authors

  • Indra Prawira Universitas Islam Negeri Sumatera Utara image/svg+xml Author
  • Andri Soemitra Universitas Islam Negeri Sumatera Utara image/svg+xml Author
  • Yenni Samri Juliati Nasution Universitas Islam Negeri Sumatera Utara image/svg+xml Author

DOI:

https://doi.org/10.22373/share.0046

Keywords:

Zakat, Islamic Philanthropy, Sustainable Development Goals, Analytic Network Process, North Sumatra

Abstract

Islamic philanthropy has increasingly been recognized as a strategic instrument for advancing inclusive and sustainable development, particularly through zakat management aligned with the Sustainable Development Goals (SDGs). This study examines the integration of zakat institutions with SDG implementation in North Sumatra, Indonesia, with a focus on SDG 1 (No Poverty), SDG 2 (Zero Hunger), and SDG 3 (Good Health and Well-being). The research aims to formulate a strategic model of Islamic philanthropy that strengthens the contribution of zakat institutions to sustainable development. A qualitative research design was employed using the Analytic Network Process (ANP) to identify and prioritize strategic elements within zakat governance and implementation. Data were collected through in-depth interviews, observations, documentation, and ANP-based pairwise comparisons involving regulators, practitioners, and academics. The findings indicate that zakat possesses significant potential to support sustainable development; however, its effectiveness remains constrained by weak institutional governance, limited human resource capacity, inadequate digital infrastructure, fragmented coordination, and low public trust in formal zakat institutions. The study identifies five strategic domains requiring improvement: governance, program relevance, inter-institutional coordination, economic sustainability, and public awareness. The ANP results further reveal three major priorities for institutional strengthening, namely enhancing supervisory functions, expanding public education regarding institutional zakat, and empowering mustahik through vocational and spiritual development programs. These findings highlight the importance of institutional reform, digital transformation, and empowerment-oriented zakat management in positioning Islamic philanthropy as a sustainable socio-economic development mechanism.

ABSTRAK - Filantropi Islam dan SDGs: Bukti dari Lembaga Zakat di Sumatera Utara, Indonesia. Filantropi Islam semakin diakui sebagai instrumen strategis dalam mendorong pembangunan yang inklusif dan berkelanjutan, khususnya melalui pengelolaan zakat yang terintegrasi dengan Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs). Penelitian ini menganalisis integrasi lembaga zakat dengan implementasi SDGs di Sumatera Utara, Indonesia, dengan fokus pada SDG 1 (Tanpa Kemiskinan), SDG 2 (Tanpa Kelaparan), dan SDG 3 (Kehidupan Sehat dan Sejahtera). Tujuan utamanya adalah merumuskan model strategis filantropi Islam yang mampu memperkuat kontribusi lembaga zakat terhadap pencapaian pembangunan berkelanjutan. Penelitian ini menggunakan pendekatan kualitatif dengan metode Analytic Network Process (ANP) untuk mengidentifikasi serta memprioritaskan elemen-elemen strategis dalam tata kelola dan implementasi zakat. Data dikumpulkan melalui wawancara mendalam, observasi, dokumentasi, serta perbandingan berpasangan berbasis ANP yang melibatkan regulator, praktisi, dan akademisi. Hasil penelitian menunjukkan bahwa zakat memiliki potensi signifikan dalam mendukung pembangunan berkelanjutan, namun efektivitasnya masih dihadapkan pada sejumlah tantangan, antara lain lemahnya tata kelola kelembagaan, keterbatasan kapasitas sumber daya manusia, infrastruktur digital yang belum optimal, kurangnya koordinasi antarlembaga, serta rendahnya tingkat kepercayaan publik terhadap lembaga zakat formal. Penelitian ini mengidentifikasi lima area strategis yang perlu diperkuat, yaitu tata kelola, relevansi program, koordinasi kelembagaan, keberlanjutan ekonomi, dan peningkatan kesadaran publik. Temuan ANP juga menegaskan tiga prioritas utama dalam penguatan kelembagaan, yakni peningkatan fungsi pengawasan, perluasan edukasi publik terkait zakat kelembagaan, serta pemberdayaan mustahik melalui pengembangan keterampilan dan pembinaan spiritual. Secara keseluruhan, temuan ini menegaskan pentingnya reformasi kelembagaan, transformasi digital, dan penguatan pendekatan pemberdayaan agar filantropi Islam dapat berperan optimal sebagai instrumen pembangunan sosial-ekonomi yang berkelanjutan.

References

Adeoye, M. A., & Pristiwiyanto, P. (2025). The role of charity in Islam and Christianity: A comparative analysis. Jurnal Paradigma, 17(1), 1–17. https://doi.org/10.53961/paradigma. v17i1.307

Adinugraha, H. H., Shulthoni, M., Adella, D., & Al-Ksyaf, M. Z. (2025). Islamic philanthropy in Indonesia: A bibliographic analysis of its regulation and practice. PROFJES: Profetik Jurnal Ekonomi Syariah, 4(1), 322–341. https://doi.org/10.24952/profjes.v4i1.14706

Agustina, D., Sucipto, C., & Djatmiko, T. (2023). Implementasi pengelolaan zakat pada program Beasantri di Lembaga Baznas Kabupaten Purwakarta Jawa Barat. JAMMIAH (Jurnal Ilmiah Mahasiswa Ekonomi Syariah), 3(1), 96–108. https://doi.org/10.37726/jammiah. v3i1.479

Arwani, A., Muhammad, R., & others. (2024). Sustainable development and Islamic philanthropy: Synergy of zakat and SDGs. Al-Uqud: Journal of Islamic Economics, 8, 124–160. https://journal.unesa.ac.id/index.php/jie/article/view/32226

Awalurramadhana, A., Ibrahim, A., & Furqani, H. (2024). Analisis pemetaan potensi zakat di Provinsi Aceh tahun 2023. EKOBIS SYARIAH, 8(2), 9–32. https://doi.org/10.22373/ekobis. v8i2.26151

BAZNAS. (2024). Outlook zakat Indonesia 2024. Pusat Kajian Strategis Badan Amil Zakat Nasional (PUSKAS BAZNAS). https://baznas.go.id/

Busetto, L., Wick, W., & Gumbinger, C. (2020). How to use and assess qualitative research methods. Neurological Research and Practice, 2(1), Article 14. https://doi.org/10.1186/s42466-020-00059-z

Cheong, H. I., Lyons, A., Houghton, R., & Majumdar, A. (2023). Secondary qualitative research methodology using online data within the context of social sciences. International Journal of Qualitative Methods, 22, 1–19. https://doi.org/10.1177/16094069231180160

Choiriyah, E. A. N., Kafi, A., Hikmah, I. F., & Indrawan, I. W. (2020). Zakat and poverty alleviation in Indonesia: A panel analysis at provincial level. Journal of Islamic Monetary Economics and Finance, 6(4), 811–832. https://doi.org/10.21098/jimf.v6i4.1122

Elbanna, M. (2024). The development of zakat, infaq, sadaqah in Egypt: A literature review approach. Demak Universal Journal of Islam and Sharia, 2(3), 375–388. https://doi.org/10.61455/deujis.v2i03.218

Gonzalez-Urango, H., Mu, E., Ujwary-Gil, A., & Florek-Paszkowska, A. (2024). Analytic network process in economics, finance and management: Contingency factors, current trends and further research. Expert Systems with Applications, 237, Article 121415. https://doi.org/10.1016/j.eswa.2023.121415

Humaidi, M. W., Hariyanto, & Azizah, M. (2024). Green philanthropy: Islamic activism on Indonesia’s environmental democracy. Ijtihad: Jurnal Wacana Hukum Islam Dan Kemanusiaan, 24(2), 167–191. https://doi.org/10.18326/ijtihad.v24i2.167-191

Husaeni, M. F. (2023). Critical literature review on moral education system in Indonesia: How Islamic education and Pancasila education monopolize morality in schools. Muslim Education Review, 2(1), 65–98. https://doi.org/10.56529/mer.v2i1.163

Ibrahim, A. (2011). Maksimalisasi zakat sebagai salah satu komponen fiskal dalam sistem ekonomi islam (utilization of zakat as a fiscal component in Islamic economic system). JURISPRUDENSI Jurnal Syari'ah, 3(1), 1-10.

Ibrahim, A., Fitria, A., & Fithriady, F. (2024). Exploring the potential of incorporating waqf into Sharia insurance products in Indonesia. Interdisciplinary Journal of Management Studies, 17(3), 749–765. https://doi.org/10.22059/ijms.2023.362110.676029

Ishak, A. H., Mohamad, S. N. A., Ismail, A. T., & Latib, N. A. A. (2025). Analysing the contemporary essentials of sustainable gig economy workforce from the lenses of Maqasid Shariah. Millah: Journal of Religious Studies, 24(1), 491–528. https://doi.org/10.20885/millah.vol24.iss1.art14

Isman, A. F., Mansyur, A., & Wardani, A. (2023). Realizing the SDGs through zakat: The Maqāsid al-Syari’ah perspective at zakat institutions in Indonesia. Muslim Business and Economic Review, 2(1), 143–170. https://doi.org/10.56529/mber.v2i1.153

Karimullah, S. S. (2023). Exploration of Maqasid Al-Shariah concepts in the development of Islamic economic policies. Mu’amalah: Jurnal Hukum Ekonomi Syariah, 2(2), 153–167. https://doi.org/10.32332/muamalah.v2i2.7747

Khairrani, A., Nikensari, S. I., & Iranto, D. (2022). Factors that influence social-economic motives through the decision of zakat to use digital services (Case study of LAZ Al Azhar). International Journal of Multidisciplinary Research and Literature, 1(6), 638–651. https://doi.org/10.53067/ijomral.v1i6.63

Khan, N. I. (2022). Case study as a method of qualitative research. In Research anthology on innovative research methodologies and utilization across multiple disciplines (pp. 452–472). IGI Global. https://doi.org/10.4018/978-1-6684-3881-7.ch023

Kholish, N., Purwanto, M. R., Supriadi, Mukahrrom, T., & Marazi, H. (2020). The significance of Maqasid Syariah principles in improving Islamic economics and finance. International Journal of Innovation, Creativity and Change, 13(3), 1342–1353. https://www.researchgate.net/publication/344877427_The_Significance_of_Maqasid_Syariah_Principles_in_Improving_Islamic_Economics_and_Finance

Ministry of Religious Affairs of the Republic of Indonesia. (2024). National ZIS-DSKL collection reached Rp 26.13 trillion in the second quarter of 2024. https://kemenag.go.id/

Muhammad, A. A., Bala, B., Ardo, A. M., Adam, M. B., Mashema, B. L., & Sugitanata, A. (2024). Utilization of zakat and waqf in address dependency challenges of the vulnerable in Gombe State. Al-’Aqdu: Journal of Islamic Economics Law, 4(2), 135–150. http://journal.iain-manado.ac.id/index.php/JI

Mukhlishin, Wahab, A., Setiaji, B., & Tazhdinov, M. (2024). Zakat maal management and regulation practices: Evidence from Malaysia, Turki and Indonesia. Journal of Human Rights, Culture and Legal System, 4(2), 569–592. https://doi.org/10.53955/jhcls.v4i2.204

Mulyo, P. G., Marsella, Fallas Taufiqurrohman, M., Ditya Wardani, V., & Zilal Hamzah, M. (2023). Systematic literature review: The role of digital in the management of zakat. Proceeding of International Conference on Islamic Philanthropy, 1, 170–181. https://doi.org/10.24090/icip.v1i1.403

Mutmainah, L., & Yulistiyani, E. (2023). The role of Islamic philanthropic institutions in accelerating the halal certification program for micro, small and medium enterprises (MSMEs). Ekonomika Syariah: Journal of Economic Studies, 7(2), 129–145. https://doi.org/10.30983/es.v7i2.7600

Muttaqin, Z., & Nasir, M. D. A. (2024). Can zakat contribute to achieving Sustainable Development Goals? A case study on Java Island, Indonesia. Jurnal Ekonomi Syariah Teori Dan Terapan, 11(1), 35–53. https://doi.org/10.20473/vol11iss20241pp35-53

Perkins, D. D., & Zimmerman, M. A. (1995). Empowerment theory, research, and application. American Journal of Community Psychology, 23(5), 569–579. https://doi.org/10.1007/BF02506982

Qutaiba, M., Mohd Owais, & Muharam, A. S. (2024). The current issue of reporting zakat in Indonesia: A critical analysis. Journal of Islamic Economic and Business Research, 4(1), 1–23. https://doi.org/10.18196/jiebr.v4i1.227

Razak, S., Nasuka, M., Syahabuddin, Arsyad, K., & Darwis, M. (2024). Strengthening zakah compliance among Indonesian Muslims through the role of institutional capabilities. Journal of Islamic Monetary Economics and Finance, 10(3), 497–520. https://doi.org/10.21098/jimf.v10i3.2081

Rohim, A. N., & Yetty, F. (2025). Contribution of Islamic economy in achieving Sustainable Development Goals (SDGs). Review of Islamic Social Finance and Entrepreneurship, 4(1), 56–69. https://doi.org/10.20885/risfe.vol4.iss1.art5

Rustamana, A., Adillah, P. M., Maharani, N. K., & Fayyedh, F. A. (2024). Qualitative research methods. Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO), 2(6), 919–930. https://doi.org/10.55927/marcopolo.v2i6.9907

Safitri, & Juliana. (2025). Analysis of zakat’s contribution to alleviation poverty among the bearer disability in SDG’s achievement. Falah: Jurnal Ekonomi Syariah, 10(1), 42–53. https://doi.org/10.22219/jes.v10i1.39258

Santoso, B., & Nugroho, M. (2024). The analysis of key determinants in zakat performance: A study from stakeholders’ perspective. Proceedings of FEMFEST, 2, 417–433. https://ejournal.unida.gontor.ac.id/index.php/FICCOMSS/article/view/11818

Shofiyyah, N. A., Muharam, A., Komarudin, T. S., & Juita, D. R. (2023). Empowering the youth in Islamic philanthropy: Cross-cultural perspectives and global experiences. SETYAKI: Jurnal Studi Keagamaan Islam, 1(3), 58–74. https://doi.org/10.59966/setyaki.v1i3.591

Siallagan, H., & Syuhada, O. (2023). The role of Pancasila in the formation of national and regional regulations. Journal of Law and Sustainable Development, 11(3), 1–18. https://doi.org/10.55908/sdgs.v11i3.711

Sibbald, S. L., Jiwani, A. A., & Martin, J. (2022). Recycling quotes or personal plagiarism? A methodological contribution on integrity in qualitative health research. SSM - Qualitative Research in Health, 2, Article 100084. https://doi.org/10.1016/j.ssmqr.2022.100084

Sott, M. K., Kolling, M. L., Da Silva, A. R., Tessmann, P. V., Schwambach, G. C. S., Correa Lima, T. C. H., Kothe, J. V., Alff, L. A., Furstenau, L. B., & Kipper, L. M. (2021). ANSPI: An analytic network process software tool. Proceedings of the International Conference on Industrial Engineering and Operations Management, 899–911. https://doi.org/10.46254/sa02.20210499

Subekti, G. A. (2024). The performance of Islamic organizations based on Maqasid Sharia disclosure. Jurnal Akuntansi dan Keuangan Islam, 12(1), 59–83. https://doi.org/10.35836/jakis.v12i1.634

Timiras, L., Nichifor, B., Zaiț, L., Rotilă, A., & Stângaciu, O. A. (2024). Key professional competencies for graduates in the job market: An analysis of employer expectations in 2024. Studies and Scientific Researches. Economics Edition, 40, 6–17. https://doi.org/10.29358/sceco.v0i40.596

Wahyudi, I., Amalia, E., & Rini, R. (2024). Revamping tradition with tech: Guiding innovation in zakat for social good. Al-Risalah, 15(1), 18–40. https://doi.org/10.34005/alrisalah.v15i1.3497

Downloads

Published

21.05.2026

How to Cite

Prawira, I., Soemitra, A., & Nasution, Y. S. J. (2026). Islamic Philanthropy and SDGs: Evidence from Zakat Institutions in North Sumatra, Indonesia. Share: Jurnal Ekonomi Dan Keuangan Islam, 15(1), 249-269. https://doi.org/10.22373/share.0046

Similar Articles

1-10 of 24

You may also start an advanced similarity search for this article.