The development of stocks in Indonesia in 2024 shows a positive trend. The number of investors in the Indonesian capital market has increased significantly, reaching 13.07 million in June 2024, and has continued to increase every month since the beginning of the year (Indonesia Central Securities Depository (KSEI), 2024). This year the calculation method involves all shares of companies listed on the Indonesia Stock Exchange (IDX) except the shares of companies that produce alcoholic beverages. The data used is secondary data in the form of financial reports for the period 2023 which is accessed through www.idx.co.id. The number of companies sampled was 785 companies grouped into 11 (eleven) sectors. The method of calculating stock zakat uses the Fiqh Zakat Company book issued by BAZNAS in 2018.

Based on the calculation result, the value of stock zakat index (IZS) in 2024 is Rp122.49 trillion. DES companies have a higher stock zakat index value than Non-DES companies amounting to IDR67.76 trillion and IDR54.93 trillion, respectively. The highest stock zakat index value is found in the Finance Sector with a value of IDR50.04 trillion, while the Transportation and Logistics Sector has the lowest stock zakat index value of IDR564.31 billion. The highest stock tithe value is found in the Health Sector with a value per share of IDR34.54. While the lowest stock tithe value is found in the Transportation and Logistics Sector at Rp1.89.