Good Governance in Zakat Management: Evidence from Indonesia’s National Zakat Agency

Muhammad Syukran; Andi Kasmawati; Andi Cudai Nur

doi:10.55927/fjmr.v5i3.44

Authors

Muhammad Syukran Universitas Negeri Makassar
Andi Kasmawati Universitas Negeri Makassar
Andi Cudai Nur Universitas Negeri Makassar

DOI:

https://doi.org/10.55927/fjmr.v5i3.44

Keywords:

Zakat Governance, Good Governance, Effectiveness, Efficiency, BAZNAS

Abstract

This study examines the implementation of good governance in zakat management at BAZNAS Baubau City, focusing on effectiveness and efficiency. Using a qualitative descriptive approach, data were collected through interviews, observation, and documentation, and analyzed using an interactive model. The findings show that zakat governance has become more structured but remains uneven. Effectiveness is evident in accurate targeting and program implementation, while challenges persist in collection due to low trust and literacy. Efficiency has improved through digitalization and collaboration, although logistical and capacity constraints remain. The study highlights zakat governance as a hybrid system and proposes mustahik-to-muzakki transformation as an effectiveness indicator, implying the need for integrated institutional, technological, and community-based strategies.

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