Organizational Governance and IZN-Based Zakat Impact Scores among LAZNAS: Cross-Sectional Evidence from Indonesia’s 2025 National Zakat Index

Abstract

Introduction: Zakat management organizations play an important role in managing zakat resources and generating benefits for mustahik. However, the relationship between organizational governance and zakat impact at the institutional level remains insufficiently examined. This study examines the association between organizational governance and zakat impact among LAZNAS using the National Zakat Index (IZN). Research Methods: This study uses secondary data from the 2025 IZN report covering 28 LAZNAS observations. Governance and Zakat Impact scores were analyzed using descriptive statistics, Spearman’s rank correlation, and simple linear regression. Results: The findings show a positive and statistically significant association between Governance and Zakat Impact (ρ = 0.722, p < 0.001). Regression analysis indicates that Governance accounts for 60.3% of the variation in Zakat Impact scores (R² = 0.603), indicating that LAZNAS with higher Governance scores tend to report higher Zakat Impact scores. Conclusion: Organizational governance is positively associated with zakat impact among LAZNAS. The findings highlight the importance of strengthening institutional governance while recognizing that differences in zakat impact may also reflect other institutional and program-related factors.