Optimizing Zakat Productive-Based SMEs Empowerment: A ‎Comprehensive Analysis and Strategic Framework

  • Authors

    • Gunawan Baharuddin Faculty of Economics and Business, Universitas Pancasila, Indonesia
    • Mira Munira Faculty of Economics and Business, Universitas Pancasila, Indonesia
    • Nurul Hilmiyah Faculty of Economics and Business, Universitas Pancasila, Indonesia
    • Fatimah Azzahrah Faculty of Economics and Business, Universitas Pancasila, Indonesia
    • Aaliyah Putri Sujana Faculty of Economics and Business, Universitas Pancasila, Indonesia
    https://doi.org/10.14419/t2zvmq88

    Received date: October 29, 2025

    Accepted date: December 8, 2025

    Published date: December 14, 2025

  • Muslim Philanthropy; Zakat; SMEs Empowerment; SWOT Analysis; PESTEL Analysis

  • Abstract

    Indonesia possesses substantial zakat potential, estimated at approximately 327 trillion rupiah annually. This study aims to: (i) develop rec-‎ommendations for national zakat-based SME empowerment programs, and (ii) enhance the understanding of zakat's potential as an alterna-‎tive funding source for SMEs. The research employs a descriptive qualitative approach utilizing various triangulation methods. Data were ‎gathered through focus group discussions (FGDs) with experts in zakat and SME empowerment. The analysis indicates that zakat institu-‎tions primarily focus their empowerment programs on SMEs and the agricultural sector. The SWOT and PESTEL analyses identify strate-‎gic priorities for optimizing productive zakat programs. This research proposes a strategic framework for implementing zakat-based SME ‎empowerment programs, which includes optimization of business processes, enhancement of zakat utilization schemes, and maximization of ‎zakat collection capabilities. These recommendations aim to improve the effectiveness of zakat programs in fostering entrepreneurial independence in Indonesia‎.

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    Baharuddin, G., Munira, M. ., Hilmiyah, N. ., Azzahrah, F. ., & Sujana, A. P. . (2025). Optimizing Zakat Productive-Based SMEs Empowerment: A ‎Comprehensive Analysis and Strategic Framework. International Journal of Accounting and Economics Studies, 12(8), 492-503. https://doi.org/10.14419/t2zvmq88