The Relevance of Ibn Khaldun’s Economic Cycle Theory to the Role of Zakat in Indonesia
Keywords:
Ibn Khaldun, economic cycle, zakat, redistribution,, inclusive developmentAbstract
In al-Muqaddimah, Ibn Khaldun presents a theory of the cycle of civilization that emphasizes the close relationship between distributive justice, social solidarity (asabiyyah), and the role of the state in maintaining economic balance. In a contemporary context, zakat is viewed as an Islamic fiscal instrument capable of reducing social inequality and supporting sustainable development. This study aims to analyze the relevance of Ibn Khaldun’s theory of the economic cycle to the development of zakat in Indonesia during the 2020–2024 period. The research method employed a Systematic Literature Review (SLR) and quantitative descriptive analysis based on Scopus and SINTA literature, reports from BAZNAS and Puskas BAZNAS, as well as data from BPS. The results show an increase in zakat collection from Rp14.04 trillion (2021) to Rp39.5 trillion (2024). The number of zakat contributors also rose from 10.7 million to 28.1 million people, and the number of zakat recipients who escaped poverty increased significantly from 577,138 individuals (2023) to 1,350,227 individuals (2024). Nevertheless, zakat collection has only reached approximately 12.1% of the potential annual amount of Rp327 trillion. These findings reinforce the relevance of Ibn Khaldun’s theory that the fair distribution of wealth is key to maintaining the stability of the economic cycle. This study contributes to the literature on Islamic economics by demonstrating the role of zakat as an instrument of economic inclusion in Indonesia. The government’s current focus is on Micro, Small, and Medium Enterprises (MSMEs).
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