Religious tourism has become a growing phenomenon in the socio-economic context of Indonesian society (Hidayah, 2021). As a country with the largest Muslim population in the world, Indonesia has various religious tourism destinations that are not only spiritual centers but also have an impact on the local economy (Marsono et al., 2018). Menara Kudus Mosque is one of the famous religious tourism destinations in Central Java. The mosque complex built by Sunan Kudus in 1549 AD (956 H), has unique historical and architectural value, reflecting the harmonious acculturation of Hindu-Islamic culture (Akhmad, 2019). Every year, this mosque becomes a magnet for thousands of pilgrims and tourists, not only functioning as a place of worship, but also as a center of social and economic activities for the surrounding community (Indrahti, 2022).

In religious tourism areas such as the Menara Kudus Mosque, the phenomenon of the surge in the number of worshippers and visitors has had an impact on increasing the amount of infaq and shodaqoh (Antonio, 2022). The increase in visitors from both within and outside the country provides a great opportunity for raising funds for the community (Khairuddin & Ishak, 2022). However, without an effective empowerment strategy, this potential can be wasted (Amalin et al., 2023).

This potential requires effective management and empowerment in order to provide maximum benefits for the surrounding community and wider development of the community (Thompson, 2022). The effectiveness of empowering infaq and shodaqoh in religious tourism areas is crucial considering the high expectations of the community regarding the positive impacts that can be generated from the management of these funds (Fahmi & Zulhamdi, 2023). The empowerment of infaq and shodaqoh in religious tourism areas faces various challenges that require special attention. Effective fund management is essential to maximize benefits for local communities. (Rarasati & Priyadi, 2024). Weaknesses in the existing system, such as transparency in management, optimization of distribution, and development of sustainable empowerment programs, are expected to create a more effective fund management model, which can improve the welfare of local communities as a whole (Wulandari et al., 2024).

Empowerment of infaq and shodaqoh requires comprehensive management and involves various parties (Alifia, 2023). This includes Menara Kudus Mosque administrators, the surrounding community, and the government/stakeholders. The goal is to design programs that are in accordance with the needs of the community and local potential. Ideally, infaq and shodaqoh funds can finance religious programs, such as maintaining mosque facilities for the comfort of pilgrims, pengajian activities with the aim of continuing the struggle for da'wah, and other religious programs (Murni et al., 2023). Effective empowerment does not only depend on the amount of funds collected, but also on how the funds are implemented for targeted programs (Muda et al., 2024). Empowerment strategies must pay attention to optimization of distribution, and development of sustainable programs (Fatony et al., 2024). Thus, infaq and shodaqoh are not merely instruments for collecting funds, but become concrete mechanisms to improve the welfare of local communities and create positive synergy between religious activities and socio-economic development (Adibah et al., 2024).

This study focuses on the empowerment of infaq and shodaqoh funds at the Menara Kudus Mosque as a religious tourism site for several key reasons.. First, the Menara Kudus Mosque has historical value and social function (Hildayanti & Wasilah, 2023). Second, the strategic position as a religious tourism destination, the potential for collecting infaq and shodaqoh funds in this area tends to be high (Praatmana & Arsyad, 2022). Third, the empowerment potential of infaq and shodaqoh funds is not yet fully known by the community (Wulandari & Amdar, 2024). In this context, the study aims to determine the effectiveness of empowering infaq and shodaqoh funds in religious tourism areas, with a focus on implementation at the Menara Kudus Mosque. Given the important role of religious tourism areas as centers of economic and social activities that can encourage community participation in philanthropic activities, which ultimately lead to increased welfare of the local community (Markhamah et al., 2021). Thus, the Menara Kudus Mosque is not only a place of religious tourism, but also an example of professional and effective management of community funds for the benefit of the surrounding community.

The research method used in this study is a qualitative approach. Qualitative research focuses on descriptive questions that aim to describe phenomena that occur in reality (Anggito & Setiawan, 2018). The qualitative approach also allows for changes to occur during the research process (Abdussamad, 2021). This research is categorized as qualitative because its main objective is to observe objects naturally without any manipulation, and the expected results are not based on quantity, but rather on the meaning and quality of the observed phenomena (Hermawan & Amirullah, 2016).

This study provides a detailed description of the phenomenon, specifically examining the effectiveness of empowering infaq and shodaqoh within the religious tourism area of the Menara Kudus Mosque. The qualitative descriptive method was chosen to obtain a comprehensive picture of how infaq and shodaqoh are used and allocated, as well as their impact on community welfare and local economic development. This qualitative research method allows researchers to explore in-depth aspects of infaq and shodaqoh empowerment by obtaining detailed data and information from participants who are considered relevant. Data collection techniques used in this study include in-depth interviews, participant observation, and document analysis (Chatra et al., 2023).

In implementing this method on the research object, the main focus is on identifying existing empowerment models, as well as assessing their effectiveness based on sustainability criteria and socio-economic impacts. Researchers also consider various variables that influence the effectiveness of empowerment, such as local policies, community participation, and access to resources. Understanding these data sources is important because the research subjects are the parties who are directly involved and feel the impact of the empowerment process being studied, so they can provide accurate and contextual data on the phenomena being studied.

Primary and secondary data are used in this study. Primary data is obtained from interviews with research subjects, observations, and documentation as presented in Table 1. Researchers interviewed seven people, consisting of 1 administrator of the Menara Kudus mosque, 2 pilgrims or tourists, 2 local communities, and 2 MSME actors in the Menara Kudus area. Secondary data is obtained by researchers from sources or data that is processed from then provided by other parties. This study is sourced from journals related to the effectiveness of infaq and sedekah, information on the effectiveness of ZIS (Zakat Infaq Sedekah) fund management can be traced with secondary data.

Observation technique is a data collection technique carried out by direct observation at the research location (Sujarweni, 2015). In a qualitative approach, observations cover various aspects such as behavior, actions, and interaction patterns that are relevant to the focus of the research (Hamzah, 2019). In this case, the researcher conducted direct observation where the empowerment of the program was implemented at the Menara Kudus Mosque. Observations were conducted by the researcher to evaluate the effectiveness of empowering infaq and shodaqoh funds in developing the Menara Kudus Mosque as a religious tourism area, as well as to identify factors supporting or inhibiting this empowerment process.

Interviews were also employed as a data collection method, involving the researcher directly asking questions to respondents, whose responses were documented through notes and audio recordings. According to (Thoriquddin, 2015) this method represents an interview technique. Interviews are categorized into two types: unstructured interviews, which involve broadly defined questions related to the research topic (Sedarmayanti & Hidayat, 2002), and structured interviews, in which the researcher asks a predetermined set of questions systematically based on a prepared research instrument (Indriantoro & Supomo, 2002).

This study utilized structured interviews, with research instruments consisting of a notebook for recording answers, a tape recorder to capture audio conversations, and a camera to document visual evidence of the interview process (Bungin, 2008). Interviews were conducted with seven selected informants who met the research criteria: management of the Menara Kudus Mosque, tourists, the surrounding community, and MSME actors around the mosque. Each informant was asked a series of questions designed to collect detailed information and to complement data obtained through documentation.

This study has conducted interviews with the management of the Menara Kudus Mosque, the surrounding community, visitors and MSME actors around the Menara Kudus Mosque with the following results presented in Table 2. The findings of this study indicate that the Menara Kudus Mosque has successfully implemented a structured and multifunctional approach in managing infaq and shodaqoh funds, integrating them into religious, social, economic, and cultural aspects. This result is based on the perspectives of four key groups: mosque administrators, religious tourists, MSME actors, and local residents.

Mosque Management Perspective

The mosque administrators emphasized that the empowerment of infaq and shodaqoh funds is structured into four main pillars: mosque prosperity, facility maintenance, da’wah programs, and cultural heritage preservation. The public relations officer of the Menara Kudus Mosque stated:

This model is applied to ensure that the mosque functions not only as a place of worship but also as a religious tourism destination that benefits the local community. The administrators also emphasized the role of collaboration between stakeholders in optimizing the empowerment process. The informat added:

Additionally, the historical and religious significance of the mosque serves as a key factor in its sustainable development.

Empowerment of infaq and shodaqoh has a strategic role in managing sustainable development in the Menara Kudus Mosque area. Based on the results of an interview with Mr. Denny as the public relations of the Menara Kudus Mosque, funds collected from infaq and shodaqoh are effectively allocated for the maintenance of mosque facilities, development of supporting infrastructure for religious tourism, and support for socio-religious activities. This empowerment aims to encourage active community participation in managing and maintaining religious tourism areas as a source of economic and spiritual benefits. This approach allows local communities to participate in the development of the potential of the tourism area, thereby accelerating local economic growth.

According to (Siregar & Andriani, 2024) the empowerment of infaq and shodaqoh is not only determined by theory, but also by practice in society. Community contributions are not only of ritual value, but also become instruments of sustainable empowerment. The community around the Menara Kudus Mosque is very enthusiastic about supporting religious programs held at the mosque. This can be seen from the active participation of the community in religious study activities, commemoration of the night of Isra' Mi'raj, and other religious programs. This community support is very important in maintaining the sustainability of da'wah activities in the mosque and also as a form of concern for religious activities carried out by the mosque management.

Active participation from the community, as stated by (Kahfi & Zen, 2024), makes them not just beneficiaries of religious activities, but also improves the quality of society in understanding religion more deeply. Based on interviews with the community around Menara Kudus, namely Mr. Ahla and Mrs. Afifah, the management of infaq and shodaqoh funds at the Menara Kudus Mosque is not only used to fund religious activities, but also contributes to improving the quality of religious understanding of the community and the development of moral values, ethics, and ethics. In addition, these funds are used to maintain and repair mosque facilities. This responsible management makes the community feel safe and confident to continue donating their funds, thus creating a positive reciprocal relationship between the mosque management and the surrounding community.

In this context, it is important for mosque administrators to continue to improve the quality of religious programs held in the mosque. This can be done by inviting competent speakers who have a deep understanding of Islam, as well as organizing activities that are relevant to the needs of the community.

In the spiritual dimension, this program has succeeded in increasing awareness of worship among the community, which is reflected in the increasing number of worshipers for the five daily prayers and Friday prayers. Strengthening religious understanding is also realized through routine study programs and religious studies held by mosques, as well as the development of Islamic preaching and propagation activities that reach various levels of society.

The development and maintenance of the Menara Kudus Mosque facilities have the potential to make this location an attractive tourist destination, which in turn can increase the flow of tourist visits and encourage economic transactions in the surrounding area. This is reinforced by statements from tourists such as Mrs Dina from Kudus and Sister Rizma from Kudus, who appreciate the quality of the facilities and consistent maintenance from year to year.

Empowerment of infaq and shodaqoh funds in the development and maintenance of the Menara Kudus Mosque facilities, which in turn can increase the flow of tourist visits, is able to create economic opportunities for local communities to engage in small and medium business activities to support tourist needs. As expressed by Mrs. Ani (MSMEs quail martabak) and Mrs. Lajib (MSMEs Worship Equipment Shop), MSME actors around the Menara Kudus Mosque, their income tends to increase along with the increasing number of tourist visits. Public awareness and education about infaq and shodaqoh play a key role in building shared awareness about the effectiveness and socio-economic benefits of distributing charitable funds.

From an economic perspective, empowerment of infaq and shodaqoh has been proven to have an influence in increasing the income of religious tourism areas (Sriyono & Ismoyo, 2024). This empowerment also provides space for local communities to actively contribute to preserving the cultural and historical heritage of Islam at the Menara Kudus Mosque. This contribution is considered to be able to strengthen the solidarity of the local Muslim community and encourage comprehensive progress in aspects of sustainable development, as identified in previous research by Humam and Hanif, (2024) regarding the management of tourism-based infaq and shodaqoh, this study shows that the management of tourism-based infaq and shodaqoh has great potential in improving the welfare of local communities, strengthening the economy of the people, and supporting sustainable development in the region.

In terms of social and economic aspects, the empowerment program has created a positive impact that can be seen from the opening of new jobs through the management of religious tourism and other empowerment programs. This increase in welfare is inseparable from the management of infaq and shodaqoh funds used to maintain mosque facilities, so that they are able to attract tourists from various regions and even abroad who are interested in the unique architecture of the Menara Kudus Mosque which combines Islamic and Hindu elements. This shows that good mosque management is not only beneficial as a place of worship, but also a source of income for the surrounding community through the development of the MSME sector that supports religious tourism activities.

Overall, the empowerment of infaq and shodaqoh at Menara Kudus Mosque represents a holistic social transformation model that is able to strengthen the solidarity of the Muslim community and function as an instrument of sustainable development. With the support of previous theories and research, it can be concluded that the management of infaq and shodaqoh in this religious tourism area plays a strategic role in facilitating the sustainability of the development of religious destinations, while increasing the economic welfare of the local community.

Despite significant achievements, the empowerment of infaq and shodaqoh faces a number of challenges. Internally, limitations of the digital management system, low human resource capacity, and minimal program innovation are the main obstacles. External factors such as gaps in public understanding, low economic literacy, and regulatory complexity also affect the effectiveness of the program.

The structural challenges faced include the complexity of the bureaucracy in coordination between the management of the Menara Kudus Mosque and the Kudus Regency Tourism and Culture Office, limited operational funds to develop empowerment programs according to standards set by the local government, and minimal institutional support in integrating empowerment programs with regional tourism development plans. Analysis of these factors is important to determine how local government policies can more effectively support the infaq and shodaqoh empowerment program, as well as identify solutions to overcome various obstacles in the development of the Menara Kudus Mosque religious tourism area in line with the regional development vision.

The success of infaq and shodaqoh empowerment is supported by a number of significant internal and external factors. Internally, the solidity of the organizational structure, the commitment of the mosque management, and the capacity of competent human resources are the main foundations. External support in the form of high religious awareness of the community, strong social solidarity, and support from the local government also strengthen the implementation of the program. The historical location of the Menara Kudus Mosque, the potential for religious tourism, and the accessibility of the area also contribute positively to the success of the empowerment.

Research on the empowerment of infaq and shodaqoh at the Menara Kudus Mosque has revealed very interesting findings. Infaq and shodaqoh funds, which were initially considered ordinary donations, have actually undergone a significant transformation. Through the right empowerment program, these funds have transformed into a real force capable of driving community development. The results of this study indicate that with effective management, community funds can make a significant contribution to the common welfare. Through an intelligent approach, these funds are able to drive various aspects of life, from increasing religious knowledge, mosque prosperity, to preserving culture around the Menara Kudus Mosque area.

This study found that infaq and shodaqoh funds have four main functions that are very strategic. First, supporting the prosperity of the mosque so that it remains alive and dynamic. Second, helping to maintain historic building facilities so that they are well maintained. Third, continuing the struggle for da'wah or the spread of Islamic values ​​sustainably. And fourth, preserving cultural heritage that has high historical value. In optimizing the empowerment of infaq and shodaqoh funds.

With this comprehensive approach, infaq and shodaqoh funds are no longer seen as merely funds that are managed partially, but have become a real force for community development. The Menara Kudus Mosque has succeeded in proving that social religious funds can be a driving force for meaningful social transformation, where every contribution from the community has a real impact on building a better life. This research opens up new insights that social empowerment is not just about distributing funds, but how these funds are managed intelligently, and sustainably. It is hoped that the empowerment model at the Menara Kudus Mosque can be an inspiration for other religious tourism areas in optimizing the potential of infaq and shodaqoh as instruments of community development.

The author would like to thank all parties, including administrators, the community, tourists and MSMEs around the Menara Kudus mosque who have provided data and information related to the empowerment of infaq and shodaqoh in the religious tourism area. And the author would also like to thank BAZNAS (National Zakat Agency) for providing the 2024 Baznas Research Scholarship so that this research can be completed and be beneficial for all parties.