Enhancing Community Sanitation through the Integration of Istisna and Zakat Financing at Benteng Mikro Tangerang Cooperative

Dina Febriani Darmansyah* -  Universitas Muhammadiyah Jakarta, Indonesia
Moh Khoirul Anam -  Universitas Muhammadiyah Jakarta, Indonesia
M. Reza Prima -  Universitas Muhammadiyah Jakarta, Indonesia
DOI : 10.24952/fitrah.v11i1.14873

Zakat funds are essential for supporting social activities. In rural areas, sanitation is a significant concern, making the allocation of zakat funds for sanitation facilities vital. This study aims to evaluate the sanitation program carried out by the Benteng Mikro Tangerang Cooperative and determine the efficiency of this initiative. The data collection involved conducting in-depth interviews with the Cooperative's management. The research findings indicate that both social and commercial funds were combined to develop sanitation in the Benteng Mikro Tangerang Cooperative Community. The Cooperative enhanced the limited social funds by incorporating commercial funds, which significantly boosted the financing for sanitation facilities. This activity also had a commercial impact on the Cooperative, such as facilitating financing distribution and generating profits from fund disbursement. The collection of social funds from the lower economic community was successful, resulting in substantial contributions. Social funds from and for non-Muslims were specifically segregated, and the non-Muslim community showed a high interest in contributing and making donations.

Keywords : Zakat; Waqf; Sanitation; Sharia Cooperative

  1. Amri, K., & Marwiyati, M. (2019). Preferensi Muzakki Membayar Zakat Melalui Baitul Mal: Studi Empiris di Kota Banda Aceh. Jurnal Manajemen Dan Sains, 4(2). http://dx.doi.org/10.33087/jmas.v4i2.123

    Anam, M. K., & Hardiansah, I. (2023). Manajemen Pendistribusian Zakat di Masa Pandemi Covid-19. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(1). https://doi.org/10.47467/alkharaj.v5i1.1116

    Anjur Perkasa Alam, Jureid Lubis. (2021). Analisis Faktor Yang Mempengaruhi Non Muslim Menjadi Nasabah Bank Syariah Indonesia Di Medan. Islamic Circle, 2(1), 16–27. https://doi.org/10.56874/islamiccircle.v2i1.483

    Avdukić, A., & Smolo, E. (2024). Promoting Sustainable Development Through Islamic Social Finance. Emerald Group Publishing Ltd.

    Awaliyah, N., Suharno, H., & Safitriawati, T. (2020). Implementasi Akad Istishna’ Pada Produk Pembiayaan Skim Mikro Tata Sanitasi Di Koperasi Syariah Benteng Mikro Indonesia. Ekonomi Bisnis, 26(2), 367–377. https://doi.org/10.33592/jeb.v26i2.1046

    Baznas, P. K. S. (2019). RAsio Keuangan Organisasi Pengelola Zakat. Pusat Kanjian Strategis Baznas.

    Chen, M., & Wang, C. (2024). How business model innovation facilitates microcredit in balancing social mission with commercial performance - evidence from local commercial banks. Technological Forecasting and Social Change, 202, 123287. https://doi.org/10.1016/j.techfore.2024.123287

    Ebrahim, M. S. (2009). Can an Islamic model of housing finance cooperative elevate the economic status of the underprivileged? Journal of Economic Behavior & Organization, 72(3), 864–883. https://doi.org/10.1016/j.jebo.2009.08.002

    Fahlefi, R. (2022). Model of Zakat Utilisation Based on Local Geographical Potential in West Sumatra. Ziswaf: Jurnal Zakat Dan Wakaf, 9(1), 32. https://doi.org/10.21043/ziswaf.v9i1.14551

    Ghofur, A. (2018). Tiga Kunci Fundraising. Gramedia Pustaka Utama.

    Hamidah, R. A., Alam, A., Anggraeni, A., & Nizam, R. S. (2021). An Assessment of Zakat Contributions for Productive Purposes to Empower the Mustahik Economy in the Face of the Covid-19 Pandemic. Ziswaf: Jurnal Zakat Dan Wakaf, 8(2), 154. https://doi.org/10.21043/ziswaf.v8i2.11242

    Hanafi, A. (2020). Pemberdayaan Ekonomi Anggota Koperasi Harapan Keluarga Sejahtera Sebagai Alternatif Mengurangi Tingkat Kemiskinan Di Desa Nanggela Kec. Greged Kabupaten Cirebon. Jurnal Indonesia Sosial Teknologi, 1(1). https://doi.org/10.59141/jist.v1i01.8

    Huda, B. (2019). Legalitas Penyaluran Harta Zakat dan Bantuan Non Muslim sebagai Dana Wakaf pad Bank Wkaf Mikro Perspektif Fikih. 2nd Prosidings Annual Conference For Muslim Scholars, April 2018, 818–829.

    Irwanda, M. (2021). Pengaruh Zakat dan Indeks Pengaruh Zakat dan Indkes Pembangunan Manusia Terhadap Kemiskinan. OIKOS: Jurnal Kajian Pendidikan Ekonomi Dan Ilmu Ekonomi, 5(2). 91-98. https://doi.org/10.23969/oikos.v5i2.3329

    Jabbour Al Maalouf, N., Sawaya, C., & Elia, J. (2025). Evaluating the influence of organisational capability on fundraising success in lebanese non-governmental organizations. Heliyon, 11(2), e41891. https://doi.org/10.1016/j.heliyon.2025.e41891

    Kemen-KUKM. (2023). Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia No.8 2023 tentang Usaha Simpan Pinjam Oleh Koperasi. 151(2), 10–17.

    Minister of Cooperatives Small and Medium Enterprises. (2020). Regulation of the Minister of Cooperatives, Small and Medium Enterprises of the Republic of Indonesia about Cooperative Supervision. Minister of Cooperatives, Small and Medium Enterprises, 1202, 1–53.

    Muhammad, A. A., Idriss, I. D., Bagari, M., & State, G. (2022). Zakat and Poverty Allevation Among People With Disabilitaies In Gombe State Nigeria: A Critical Analysis. ZISWAF : Jurnal Zakat Dan Wakaf, 9(1), 46–58.

    Nazmul Islam, M., Rabbani, A., De Allegri, M., & Sarker, M. (2024). Medical treatment loans and their effects on health care utilization and out-of-pocket expenditure: Evidence from an experiment in northern Bangladesh. World Development, 184, 106757. https://doi.org/10.1016/j.worlddev.2024.106757

    Pemerintah Indonesia. (2021). Peraturan Pemerintah Republik Indonesia Nomor 07 Tahun 2021 tentang Kemudahan, Pelindungan, dan Pemberdayaan Koperasi dan Usaha Mikro, Kecil, dan Menengah. 086507, 1–121.

    Peraturan Menteri Koperasi Dan Usaha Kecil Dan Menengah Republik Indonesia Nomor 16/Per/M.KUKM/IX/2015. (2015). Peraturan Menteri Koperasi Dan Usaha Kecil Dan Menengah Republik Indonesia Nomor 16/Per/M.KUKM/IX/2015 Tentang Pelaksanaan Kegiatan Usaha Simpan Pinjam Dan Pembiayaan Syariah Oleh Koperasi. Menteri Koperasi Dan Usaha Kecil Dan Menengah RI, 37.

    PWC. (2024, July). A practical guide to the new and revised Indonesian Financial Standards for 2024. PWC Indonesia, 7.

    Rahman, M. A. U., & Ley, A. (2020). Micro-credit vs. Group savings – different pathways to promote affordable housing improvements in urban Bangladesh. Habitat International, 106, 102292. https://doi.org/10.1016/j.habitatint.2020.102292

    Rahmuniyati, M. E., & Sahayati, S. (2021). Implementasi Program Sanitasi Total Berbasis Masyarakat (STBM) Untuk Mengurangi Kasus Stunting Di Puskesmas Wilayah Kabupaten Sleman. PREPOTIF : Jurnal Kesehatan Masyarakat, 5(1), 80–95. https://doi.org/10.31004/prepotif.v5i1.1235

    Rina, A. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Non Muslim Untuk Memanfaatkan Produk Lembaga Keuangan Syari’Ah. Wadiah, 1(2), 1–24. https://doi.org/10.30762/wadiah.v1i2.1279

    Sari, E. D. K., Rustam, A., & Yunita, L. (2021). PENGEMBANGAN INSTRUMEN PENELITIAN SOSIAL (Konsep, Tahapan dan contoh instrument, Analisis data menggunakan SPSS dan M-Plus, dan Winsteps). Kun Fayakun.

    Siti Arawiyyah Ardi, Maulana Alghifari, Restu Tumanggor, & Enika Diana Batubara. (2023). Analisis Faktor-Faktor Yang Mempengaruhi Minat Bertransaksi Masyarakat Non Muslim Pada Bank Syari’ah (Studi Pada Bank Syari’ah). Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah Analisis, 8(2), 1429–1440. https://journal.um-surabaya.ac.id/Mas/article/view/19940

    Smolo, E., Saba, I., Ismail, N., & Mahomed, Z. (2024). Integrating Islamic Finance Into the Sustainable Development Goals (SDGs). Emerald Group Publishing Ltd.

    Syariah, D. S. A. (2025). Standar Akuntansi Keuangan Indonesia Syariah, No 404 tentang akuntansi Istishna. Ikatan Akuntan Insonesia.

    Villalba, R., Venus, T. E., & Sauer, J. (2023). The ecosystem approach to agricultural value chain finance: A framework for rural credit. World Development, 164, 106177. https://doi.org/10.1016/j.worlddev.2022.106177

    Widiastuti, T., Ningsih, S., Prasetyo, A., Mawardi, I., Herianingrum, S., Robani, A., Al Mustofa, M. U., & Hady, A. F. (2022). Developing an integrated model of Islamic social finance: toward an effective governance framework. Heliyon, 8(9), e10383. https://doi.org/10.1016/j.heliyon.2022.e10383

    Zhang, L., Chao, X., Qian, Q., & Jing, F. (2022). Credit evaluation solutions for social groups with poor services in financial inclusion: A technical forecasting method. Technological Forecasting and Social Change, 183, 121902. https://doi.org/10.1016/j.techfore.2022.121902


Open Access Copyright (c) 2025 Dina Febriani Darmansyah, Moh Khoirul Anam, M. Reza Prima
Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

FITRAH: Jurnal Kajian Ilmu-ilmu Keislaman
Published by Lembaga Penelitian dan Pengabdian Masyarakat
UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia
Jl. T. Rizal Nurdin Km. 4,5 Sihitang, Kota Padang Sidempuan
Phone: 0634-22080
Website: http://jurnal.uinsyahada.ac.id/index.php/F/
Email: fitrah@uinsyahada.ac.id

E-ISSN : 2460-2345

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.