This research aims to analyze the role of zakat distribution programs for poverty allevation and income inequality reduction among groups in urban and rural areas. It takes the case study of 1,309 zakat beneficiaries managed by the National Zakat Board of Indonesia (BAZNAS) as the coordinating zakat institution in Indonesia, in five different cities and regencies in West Java Province namely, Bogor, Depok and Sukabumi. The analytical tools used in this study are the modification of the Center of Islamic Business and Economic Studies (CIBEST) model, CHAID analysis, Deciles method and Gini coefficient. This study suggests that the present zakat distribution programs can significantly alleviate poverty and reduce income inequality among the observed zakat beneficiaries. It is also found that spiritual supervision and routine assistance form BAZNAS officers, informal education, family size, age and job of the respondents are the variables that are statistically significant in influencing the increase of the households’ monthly income and spirituality.

Objective -As the largest Muslim population in the world, Indonesia has a promising potential of halal food industry in terms of economic and market values. This research aims at analyzing factors affecting consumers' decision in purchasing MUI halal-certified food products. Method -This study employs survey method and descriptive analysis approach. Three hundred respondents are selected using non-probability convenience sampling technique and are analyzed using multiple regression. The criteria of the respondents are Muslim and have bought Indonesian halalcertified food products in the last one-month. While the dependent variable in this study is purchasing decision (Y), the four independent variables are cultural and religious factors (X 1 ), social factor (X 2 ), personal factor (X 3 ) and psychological factor (X 4 ). Result -This study finds that the four independent factors significantly influence consumers' decision in purchasing MUI halal-certified food products. However, social factor are negatively related with the consumers' purchasing decision. Conclusion -This study is expected to deliver the information on the halal food purchasing decisions from the perspective of the customers in order to provide recommendations to develop halal food industry in Indonesia.Keywords: Halal Food Products, Purchasing Decision, and Consumers' Behavior Abstrak Tujuan -Sebagai negara dengan populasi Muslim terbesar di dunia, Indonesia memiliki potensi industri makanan halal yang menjanjikan baik dari sisi ekonomi maupun nilai pasar. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi keputusan pembelian konsumen terhadap produk makanan bersertifikat halal MUI. Metode -Penelitian ini menggunakan metode survey dan pendekatan analisis deskriptif. Sebanyak tiga ratus responden dipilih dengan menggunakan teknik pengambilan non-probabilitas convenience. Kriteria responden yang dipilih adalah Muslim dan minimal pernah setidaknya sekali membeli produk makanan bersertifikat halal MUI dalam sebulan terakhir. Peubah dependent adalah keputusan pembelian konsumen (Y), sedangkan peubah independent adalah faktor agama dan budaya (X 1 ), faktor social (X 2 ), faktor personal (X 3 ) dan faktor psikologis (X 4 ). Hasil -Penelitian ini menemukan bahwa keempat faktor peubah tersebut secara statistik signifikan di dalam memengaruhi keputusan pembelian konsumen terhadap faktor makanan bersertifikat halal MUI. Meskipun demikian faktor sosial memiliki hubungan negatif dengan keputusan pembelian tersebut. Kesimpulan -Penelitian ini diharapkan akan memberikan informasi mengenai keputusan pembelian produk makanan halal dari sisi kosumen sehingga dapat memberikan rekomendasi untuk mengembangkan industri makanan halal di Indonesia.

This study attempts to analyze the effect of consumption and production-based zakat distribution programs in eradicating poverty and reducing income inequality of the zakat beneficiaries by using the modification of the Center of Islamic Business and Economic Studies (abbreviated as CIBEST) model, Deciles method, Gini coefficient and Atkinson index. It takes the case study of 1,309 zakat beneficiaries managed by the National Zakat Board of Indonesia (abbreviated as BAZNAS) in three different cities and regencies including Bogor, Depok and Sukabumi. It suggests that the present zakat distribution programs conducted by BAZNAS can significantly alleviate poverty and reduce income inequality among zakat beneficiaries. It is observed that one year after receiving zakat programs, production-based programs have higher increase of the material and spiritual condition (represented by falah index) by 300 percentage points while households who obtained consumption-based programs rise by only 20 percentage points. It is also found that the Gini coefficient decreases by 0.017 points while Atkinson index falls by 0.042 points indicating that the income inequality among observed zakat beneficiaries are improved. This study has substantiated the role of zakat for poverty alleviation and income inequality reduction that can benefit development in general. Keywords: Zakat Distribution Programs, Poverty, Income Inequality

Purpose This study aims to analyse the role of zakat in poverty alleviation and income inequality reduction based on the gender of zakat recipients. Design/methodology/approach This study used the Centre of Islamic Economic and Business Studies (CIBEST) model as a poverty measure and the Gini coefficient and Atkinson index as income inequality measures to analyse 1,300 zakat recipients in five different areas of West Java, Indonesia. Findings Based on the CIBEST model, zakat distribution programmes have better salutary effects on male-headed households in terms of material (0.215) and absolute (0.037) poverty indices, whereas female-headed households have better performance on the falah (0.438) and spiritual (0.022) poverty indices, with greater changes in these indices in female-headed households. According to the Gini coefficient and Atkinson index, female-headed households have better income distribution one-year after zakat distribution programmes, whereas the male-headed households have better performance in regards to welfare loss. Research limitations/implications The present study only used the poverty line standard published by the Central Board of Statistics from the Republic of Indonesia to identify respondents who live under the poverty line. Practical implications This paper can serve as a reference for zakat institutions in the implementation of zakat distribution programmes when the gender of zakat recipients is taken into consideration. Originality/value Not many studies have analysed the impact of gender in zakat distribution programmes despite gender being one of the most important determinants of poverty and income inequality. This study attempts to determine the economic impact of zakat from the perspective of gender.

Purpose -As the most Moslem populous country, Indonesia has a great potential in waqf assets and fund. The House of the Representatives has regulated Waqf Act No. 41/2004 as of 27 October 2004 to support the development of waqf in the country. Indonesia Waqf Board (abbreviated as BWI) was established by the President of the Republic of Indonesia as the implementation of this Act. The role is to become coordinating institution of existing nazhir (waqf managers) in managing and supervising waqf assets and fund. This paper aims to evaluate waqf management conducted by BWI. The paper also identifies the issues of waqf management in Indonesia by using SWOT (strengths, weaknesses, opportunities, and threats) analysis. Design/Methodology/Approach -The study employs both primary and secondary sources. The primary data is through the interview with the Vice Chairman of BWI, while secondary sources are through published regulation and reports, journal papers, and articles. Findings -Since its establishment, BWI has faced several strengths, weaknesses, opportunities, and weaknesses. The strengths include an independent status of BWI and good cooperation with other interrelated institutions. With regard to its weakness, the dualism between BWI and Waqf Directorate of Ministry of Religious Affair has been becoming further internal challenge for the Board. Moreover, lack of integration between BWI and other waqf institutions has also hampered BWI to achieve its objectives. The opportunities are the high Moslem population in Indonesia and great potential of waqf cash and land. On the other hand, the threats comprise lack of awareness and knowledge of the Moslem in Indonesia. Besides, the biggest threat occurs on the capacity of waqf managers (nazhir). Meanwhile, waqf land status, change in waqf land location, and controversy of cash waqf are considered as the other threats. Originality/value -This study is expected to provide the current condition in waqf management and its lesson learnt for the development of waqf in Indonesia, specifically, as well as in other countries, generally.