Zero Cash Balance and Trust Building in Mosque Philanthropy: Optimizing Zakāh and Waqf for Community Empowerment at Jogokariyan Mosque

Abstrak

This study examines the optimization of zakāh and waqf management in mosque-based community empowerment, focusing on Jogokariyan Mosque in Yogyakarta as a prominent local Islamic philanthropic institution. The research specifically analyzes governance mechanisms in zakāh and waqf management and their implications for beneficiaries’ economic independence and congregational trust. Employing a qualitative case study approach, data were collected through in-depth interviews, participant observation, and document analysis, and were analyzed thematically. The findings reveal that the optimization of zakāh and waqf management is achieved through institutionalized financial transparency, data-driven segmentation of mustaḥiq, and the development of productive zakāh and waqf programs. These governance practices contribute significantly to enhancing beneficiaries’ economic self-reliance while simultaneously strengthening congregational trust in the mosque as a socio-economic institution. This study argues that the effectiveness of mosque-based community empowerment is not determined solely by the volume of zakāh and waqf funds, but rather by the quality of institutional governance underpinning their management. By positioning mosques as strategic actors in local Islamic philanthropy, this research highlights mosque-based zakāh and waqf governance as an effective, sustainable, and replicable model for community empowerment.