Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 9 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

DISTRIBUSI ZAKAT DAN KETIMPANGAN PENDAPATAN DI EMPAT NEGARA ASEAN: ANALISIS TWO-WAY FIXED EFFECTS PERIODE 2010–2023

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  • Harits Raihan Rafi
Harits Raihan Rafi
Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis, Universitas Padjadjaran
DOI: https://doi.org/10.2238/b4j1q537

Published 2026-08-11

Keywords

  • Distribusi Zakat,
  • Ketimpangan Pendapatan,
  • Koefisien Gini,
  • Two-Way Fixed Effects,
  • ASEAN

How to Cite

DISTRIBUSI ZAKAT DAN KETIMPANGAN PENDAPATAN DI EMPAT NEGARA ASEAN: ANALISIS TWO-WAY FIXED EFFECTS PERIODE 2010–2023. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(9). https://doi.org/10.2238/b4j1q537

Abstract

Penelitian ini menganalisis hubungan distribusi zakat dan ketimpangan pendapatan di Indonesia, Malaysia, Singapura, dan Brunei Darussalam selama 2010–2023 menggunakan 55 observasi negara-tahun dan model two-way fixed effects. Distribusi zakat berhubungan negatif dengan indeks Gini, tetapi koefisiennya tidak signifikan secara statistik (β = -0,611; p = 0,256). PDB per kapita PPP dan pengangguran berhubungan negatif dan signifikan dengan ketimpangan, sedangkan rata-rata lama sekolah tidak signifikan. Temuan menunjukkan bahwa fungsi redistributif zakat belum tercermin secara signifikan pada ketimpangan pendapatan nasional, yang dapat dipengaruhi oleh perbedaan cakupan kelembagaan, ketepatan sasaran, dan skala distribusi zakat formal.
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