Transformation of Zakat Management in the Digital Era: A Maqasid al-Shariah Framework for the Accountability of Amil Zakat Institutions
DOI:
https://doi.org/10.21154/joipad.v6i2.14892Abstract
Digital transformation has changed zakat collection and management, but its implementation also creates challenges in transparency, trust, digital literacy, data security, human resources, and governance. This study analyzes the transformation of zakat management in the digital era and proposes a reconstruction of accountability for Zakat Management Organizations (OPZ) based on Maqasid al-Shariah. This research employs a descriptive qualitative method through a thematic literature review. Sources were identified via academic search engines (Google Scholar, Garuda, at all) and official institutional reports, using keywords related to zakat digitalization, Zakat Management Organization and Maqasid al-Shariah. The literature is then thematically synthesized and interpreted to build a conceptual framework. The results show that digitalization can improve efficiency, transparency, ease of payment, collection reach, and the accuracy of zakat management. However, these benefits require strong governance and accountability reforms. Synthesized from the literature and grounded in Maqasid al-Shariah, the proposed model includes five dimensions, namely technology and information systems, transparency and accountability, trust and credibility, human resources, and multi-channel distribution channels. Thus, digital accountability must align with Maqasid al-Shariah so that technology supports asset protection, welfare, justice, distribution accuracy, and inclusivity. This research emphasizes that the digitalization of zakat is not only a technological transformation, but also a transformation of governance and accountability to strengthen public trust and optimize zakat as an instrument of social welfare.
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