{"id":"https://openalex.org/W3082941933","doi":"https://doi.org/10.18196/ijief.3238","title":"Challenges of Zakat Integration as Source of State Revenue","display_name":"Challenges of Zakat Integration as Source of State Revenue","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3082941933","doi":"https://doi.org/10.18196/ijief.3238","mag":"3082941933"},"language":"en","primary_location":{"id":"doi:10.18196/ijief.3238","doi":"https://doi.org/10.18196/ijief.3238","is_oa":true,"landing_page_url":"https://doi.org/10.18196/ijief.3238","pdf_url":"https://journal.umy.ac.id/index.php/ijief/article/download/9019/5611","source":{"id":"https://openalex.org/S4210228488","display_name":"International Journal of Islamic Economics and Finance (IJIEF)","issn_l":"2622-3562","issn":["2622-3562","2622-4372"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Islamic Economics and Finance (IJIEF)","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.umy.ac.id/index.php/ijief/article/download/9019/5611","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5013152774","display_name":"Raynal Yasni","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Raynal Yasni","raw_affiliation_strings":["Polytechnic of State Finance STAN"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032399750","display_name":"Agam Reynaldi Reza Erlanda","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Agam Reynaldi Reza Erlanda","raw_affiliation_strings":["Directorate General of Tax"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Directorate General of Tax","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.2558,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.92114782,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"3","issue":"3","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9794999957084656,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9794999957084656,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.008799999952316284,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0032999999821186066,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/zakat","display_name":"zakat","score":0.9850000143051147},{"id":"https://openalex.org/keywords/government-revenue","display_name":"government revenue","score":0.9129999876022339},{"id":"https://openalex.org/keywords/zakat-institutions","display_name":"zakat institutions","score":0.6790000200271606},{"id":"https://openalex.org/keywords/zakat-distribution","display_name":"zakat distribution","score":0.7239999771118164},{"id":"https://openalex.org/keywords/zakat-compliance","display_name":"zakat compliance","score":0.718999981880188},{"id":"https://openalex.org/keywords/public-trust","display_name":"public trust","score":0.800000011920929},{"id":"https://openalex.org/keywords/islamic-philanthropy","display_name":"Islamic philanthropy","score":0.5040000081062317},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.7149999737739563}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.7269089818000793},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.6068839430809021},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5921459197998047},{"id":"https://openalex.org/C2780964353","wikidata":"https://www.wikidata.org/wiki/Q7318025","display_name":"Revenue sharing","level":3,"score":0.5215844511985779},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.4916999936103821},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4498358368873596},{"id":"https://openalex.org/C158071213","wikidata":"https://www.wikidata.org/wiki/Q7257","display_name":"Ideology","level":3,"score":0.44279274344444275},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4279366433620453},{"id":"https://openalex.org/C193991484","wikidata":"https://www.wikidata.org/wiki/Q2509483","display_name":"Government revenue","level":3,"score":0.41245365142822266},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.32156115770339966},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2993849813938141},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.29574054479599},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.24105224013328552},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.12665364146232605},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0848638117313385},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.18196/ijief.3238","doi":"https://doi.org/10.18196/ijief.3238","is_oa":true,"landing_page_url":"https://doi.org/10.18196/ijief.3238","pdf_url":"https://journal.umy.ac.id/index.php/ijief/article/download/9019/5611","source":{"id":"https://openalex.org/S4210228488","display_name":"International Journal of Islamic Economics and Finance (IJIEF)","issn_l":"2622-3562","issn":["2622-3562","2622-4372"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Islamic Economics and Finance (IJIEF)","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:17ed4ae33ed046829f933da1e797a4e3","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/17ed4ae33ed046829f933da1e797a4e3","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Islamic Economics and Finance, Vol 3, Iss 2 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.18196/ijief.3238","doi":"https://doi.org/10.18196/ijief.3238","is_oa":true,"landing_page_url":"https://doi.org/10.18196/ijief.3238","pdf_url":"https://journal.umy.ac.id/index.php/ijief/article/download/9019/5611","source":{"id":"https://openalex.org/S4210228488","display_name":"International Journal of Islamic Economics and Finance (IJIEF)","issn_l":"2622-3562","issn":["2622-3562","2622-4372"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Islamic Economics and Finance (IJIEF)","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.666700005531311}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals","score":0.4099999964237213}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3082941933.pdf","grobid_xml":"https://content.openalex.org/works/W3082941933.grobid-xml"},"referenced_works_count":32,"referenced_works":["https://openalex.org/W429953140","https://openalex.org/W603460212","https://openalex.org/W653327390","https://openalex.org/W1526019575","https://openalex.org/W1544583825","https://openalex.org/W1544723317","https://openalex.org/W1598543390","https://openalex.org/W1634705212","https://openalex.org/W1904317891","https://openalex.org/W2065740195","https://openalex.org/W2100810624","https://openalex.org/W2116720807","https://openalex.org/W2145947549","https://openalex.org/W2227236189","https://openalex.org/W2234811709","https://openalex.org/W2256302581","https://openalex.org/W2492014082","https://openalex.org/W2492061360","https://openalex.org/W2547206365","https://openalex.org/W2564919913","https://openalex.org/W2571524719","https://openalex.org/W2595192010","https://openalex.org/W2595303850","https://openalex.org/W2735543884","https://openalex.org/W2990634740","https://openalex.org/W2997162042","https://openalex.org/W3125912316","https://openalex.org/W3152275194","https://openalex.org/W3181705710","https://openalex.org/W3184630642","https://openalex.org/W4242839643","https://openalex.org/W6609170691"],"related_works":["https://openalex.org/W4312048799","https://openalex.org/W7204749791","https://openalex.org/W7215760391","https://openalex.org/W2964142321","https://openalex.org/W4320069114","https://openalex.org/W7162134235","https://openalex.org/W4410473056","https://openalex.org/W7217744904","https://openalex.org/W4239390729","https://openalex.org/W4378417605"],"abstract_inverted_index":{"In":[0],"the":[1,45,53,61,88,102,123,130,135],"era":[2],"of":[3,55,63,72,94,125,129,132,148,167,192],"new":[4],"public":[5,15,68,183],"financial":[6],"management,":[7],"where":[8],"society":[9],"participation":[10],"and":[11,33,75,150,153,200],"cost":[12],"sharing":[13],"in":[14,44,105,122,160],"goods":[16],"provision":[17],"are":[18,42,48,141],"inevitably":[19],"pursued":[20],"by":[21],"government,":[22],"some":[23],"sources":[24],"can":[25,59],"still":[26],"be":[27],"explored":[28],"such":[29],"as":[30,35,108,163],"zakat,":[31],"infaq,":[32],"sadaqah":[34],"social":[36,81,95],"awareness":[37],"activities":[38],"for":[39],"Muslims":[40],"that":[41],"prevalent":[43],"community.":[46],"There":[47],"also":[49],"other":[50,195],"donations":[51,82],"on":[52,134,188],"basis":[54],"certain":[56],"motivations":[57],"which":[58],"reduce":[60],"burden":[62],"tax":[64],"revenue":[65,198],"to":[66,77,100,143],"support":[67],"policy.":[69],"The":[70,113,155],"phenomenon":[71],"mutual":[73],"cooperation":[74],"caring":[76],"help":[78],"others":[79],"through":[80],"emerged":[83],"even":[84],"more":[85],"apparent":[86],"when":[87],"Covid-19":[89],"pandemic":[90],"entered":[91],"a":[92],"period":[93],"restrictions.":[96],"This":[97],"study":[98],"aims":[99],"examine":[101],"challenges":[103,159],"faced":[104],"integrating":[106,161],"zakat":[107,145,162,179],"an":[109,164],"alternate":[110],"state":[111,168,189],"revenue.":[112],"method":[114],"used":[115],"is":[116,137],"descriptive":[117],"qualitative":[118],"using":[119],"primary":[120],"data":[121,133],"form":[124],"semi-structured":[126],"interviews.":[127],"Determination":[128],"source":[131,166],"interviewee":[136],"done":[138],"purposively.":[139],"They":[140],"chosen":[142],"represent":[144],"practitioners,":[146],"representatives":[147],"government":[149,172],"taxation":[151],"institutions,":[152,180,182],"academics.":[154],"results":[156],"showed":[157],"various":[158],"alternative":[165],"revenue,":[169],"namely":[170],"uniting":[171],"programs":[173],"with":[174,194],"receivers,":[175],"distribution":[176],"process,":[177],"strong":[178],"supervisory":[181],"trust,":[184],"increased":[185],"compliance,":[186],"issues":[187],"ideology,":[190],"alignment":[191],"rules":[193],"religious":[196],"communities,":[197],"earmarking,":[199],"spending":[201],"flexibility.":[202]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":1}],"updated_date":"2026-10-20T09:52:01.089006","created_date":"2020-09-08T00:00:00"}
