Transparency in the Management of Zakat al-Mal from the Perspective of Sharia Compliance in Simpang Peut Village, Kuala Sub-district, Nagan Raya Regency
Transparansi Pengelolaan Zakat Mal Dalam Perspektif Syariah Compliance Di Desa Simpang Peut Kec. Kuala Kab. Nagan Raya
DOI:
https://doi.org/10.21111/ijtihad.v20i1.17Keywords:
Transparency, Zakat Mal, Sharia Compliance, Muzakki Trust, Zakat ManagementAbstract
Zakat mal management at the village level often faces challenges related to transparency and adherence to sharia principles, which result in low public trust and suboptimal zakat collection, highlighting the need for in-depth studies in a local context. This study aims to analyze the transparency of zakat mal management and its compliance with the sharia compliance perspective in Simpang Peut Village, Kuala District, Nagan Raya Regency. The method employed is a qualitative approach with a field research design using observation, interviews, and documentation techniques, analyzed descriptively-analytically through a normative sharia approach. The results indicate that the transparency of zakat mal management has increased over time, as evidenced by improvements in recording systems, reporting, and public information disclosure, which in turn enhances muzakki trust and increases the amount of zakat collected. Furthermore, zakat management has demonstrated alignment with sharia compliance principles, particularly in the distribution to eligible beneficiaries (asnaf) and the application of trustworthiness values. These findings suggest that transparency and sharia compliance are interrelated factors in improving the effectiveness of zakat management, implying the importance of strengthening institutional capacity, implementing digital systems, and providing policy support to achieve more accountable and sustainable zakat governance.
References
Abd Rahman, Asmadi, and Ramlan bin Mustapha. “Challenges Faced By Zakat Institutions In Implementing Technology-Based Governance: A Qualitative Study of Managerial Perspectives.” Journal of Organizational Management and Strategic Studies (JOMSS)(E-ISSN: 3122-7155) 1, no. 1 (2025): 66–91.
Abdullah, Mochamad Fadhil, Mukhtar Lutfi, and Muhammad Wahyuddin Abdullah. “A Combination of Audit Opinion and Sharia Compliance in Increasing Zakat (Charitable Alms) Donor Trust in the National Zakat Agency (BAZNAS) Makassar, Indonesia.” International Journal of Research and Innovation in Social Science 7, no. 10 (2023): 1981–93.
Ali, Syukriah, Hasmah Laili Jamalurus, Hasni Abd Rahim, and Nur Syazana Mohd Nasir. “Bibliometric Analysis of Zakat Literature: Exploring Research Trends and Factors Influencing Zakat Payment.” Journal of Islamic Finance 13, no. 2 (2024): 1–21.
Biyantoro, Aris, and Nunung Ghoniyah. “Sharia Compliance and Islamic Corporate Governance.” Trikonomika 18, no. 2 (2019): 69–73.
Budiyono, Apri Eka, Hendri Wibowo, and Sandi Pradana. “Character Education in the Digital Era : Conceptual Analysis of Technology Integration in the Formation of Student Morals.” Quantum Edukatif: Jurnal Pendidikan Multidisiplin 01, no. 02 (2024): 45–50.
Choirin, M, D S Arbi, J Junaedi, and A I Setiawan. “The Understanding of Muballigh Regarding Zakat Literacy: Empirical Evidence Based on The Zakat Literacy Index.” Ilmu Dakwah: Academic Journal for Homiletic Studies 17, no. 2 (2023): 325–48.
Fadillah, Nazira, and Muji Prasetyo. “The Impact of the Implementation of Sharia Accounting on the Financial Transparency of Zakat Institutions.” Seriat Ekonomisi 1, no. 4 (2024): 13139.
Hadi, Rahmini, Yoiz Shofwa Shafrani, Dewi Lamela Hilyatin, and Sugeng Riyadi. “Digital Zakat Management, Transparency in Zakat Reporting, and the Zakat Payroll System toward Zakat Management Accountability and Its Implications on Zakat Growth Acceleration.” International Journal of Data & Network Science 8, no. 1 (2024).
Handriani, Inge, Bagus Priambodo, Al Hamidy Hazidar, Mardhiah Masril, Zico Pratama Putra, Asama Kudr Nseaf, and Emil Naf’an. “Standard Operational Procedure Fund Distribution System of Zakat Infaq and Shodaqoh for Zakat Foundations.” In Journal of Physics: Conference Series, 1339:12106. IOP Publishing, 2019.
Hendarto, Deny Tri, Siti Syarifah Hadiwijayanti, and Uun Sunarsih. “Digitalisasi Pelaporan Zakat, Kepercayaan, Dan Partisipasi Muzakki: Systematic Literature Review Berbasis Prisma 2020 Dalam Kerangka Maqashid Al-Shariah.” Journal of Syntax Literate 10, no. 12 (2025).
Iswari, Putu Widhi, and Maskur Rosyid. “Tinjauan Prinsip Good Governance Dan Perspektif Islam Dalam Operasional Lembaga ZIS.” Filantropi: Jurnal Manajemen Zakat Dan Wakaf 1, no. 1 (2020): 88–105.
Jamaluddin, Inayah Auliannisa, Efri Syamsul Bahri, and Mustafa Kamal. “The Measurement of the Zakat Management Organization Transparency Index at Baznas Province.” ITQAN: Journal of Islamic Economics, Management, and Finance 3, no. 2 (2024): 70–79.
MD, THANI A, A Muhammad, N RAZAK, FATTAH M M ABDUL, and S H SHAHARUDDIN. “Determinants of Zakat Payment: The Viewpoint of Stakeholders in Seremban.” INFORMATION MANAGEMENT 16, no. 3 (2024): 880–87.
Mukhlishin, Mukhlishin, Abdul Wahab, Bambang Setiaji, and Magomed Tazhdinov. “Zakat Maal Management and Regulation Practices: Evidence from Malaysia, Turki and Indonesia.” Journal of Human Rights, Culture and Legal System 4, no. 2 (2024): 569–92.
Musa, Armiadi, Teuku Zulfikar, and Bismi Khalidin. “Digital-Based Information System of Zakat Management in Indonesia: Strategies for Increasing Revenue in Fiqh Muamalah Perspectives.” Samarah: Jurnal Hukum Keluarga Dan Hukum Islam 6, no. 2 (2022): 614–33.
Razak, Syaparuddin, Moh Nasuka, Syahabuddin Syahabuddin, Kamaruddin Arsyad, and Muh Darwis. “Strengthening Zakah Compliance among Indonesian Muslims through the Role of Institutional Capabilities.” Journal of Islamic Monetary Economics and Finance 10, no. 3 (2024): 497–520.
Riani, Deni. “Initiating a Sharia Audit Model for Zakat Management Organizations in Indonesia.” Filantropi: Jurnal Manajemen Zakat Dan Wakaf 3, no. 1 (2022): 20–37.
Saad, Ram Al Jaffri, Abubakar Umar Farouk, and Dzarfan Abdul Kadir. “Business Zakat Compliance Behavioral Intention in a Developing Country.” Journal of Islamic Accounting and Business Research 11, no. 2 (2020): 511–30.
Setiawati, Rini. “Economic and Behavioral Predictors of Zakah Compliance Among Muslim Entrepreneurs.” Sharia Economic Law Innovation 1, no. 1 (2024): 6–17.
Sya’bandani, Fadhil Yuda, and M Pudjihardjo. “Analisis Akuntabilitas, Transparansi Dan Kualitas Pelayanan Terhadap Minat Muzakki Membayar Zakat Di Yayasan Dana Sosial Al-Falah Malang.” Islamic Economics and Finance in Focus 2, no. 4 (2023): 775–87.
Tajuddin, Teh Suhaila. “An Analysis of Business Zakat Reporting in Islamic Banking Institutions: Evidence from Malaysia, Indonesia and Brunei.” International Journal of Islamic Economics and Finance Research 7, no. 1 July (2024): 74–95.
Tazhdinov Nur Fitri, Magomed; Hidayanti. “The Effectiveness of Zakat Applications in Improving Transparency and Accountability.” Journal of Sharia Economy and Islamic Tourism, no. Vol 6, No 1 (2025): September (2025): 1–16. https://journal.ummat.ac.id/index.php/jseit/article/view/35461/pdf.
Tuzzahroh, Fatimah, and Sugiyarti Fatma Laela. “Sharia Audit and Shariah Compliance of Islamic Financial Institutions: A Bibliometric Analysis.” Jurnal Ekonomi Syariah Teori Dan Terapan 9, no. 6 (2022): 815–33.
Wijaya, Reza Henning, and Siti Afidatul Khotijah. “Memasuki Era Revolusi Industri 4.0: Suatu Tinjauan Strategi Amil Zakat Di Indonesia.” Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi 9, no. 2 (2020).
Yunizar, Yunizar, and Ola Danel. “Determinants of Muzakki Decision-Making to Pay Zakat in Baitulmaal Muamalat DKI Jakarta.” Journal of Islamic Economic Laws, 2023, 108–26.
Zaerofi, Afif. “Enhancing ZIS Management through Marketplace Platforms: Opportunities and Sharia Compliance Challenges.” JIFA (Journal of Islamic Finance and Accounting) 7, no. 2 (2024): 105–14.
Zakiy, Faris Shalahuddin, and Fitra Istianah Turahman. “Godly Accountability: Reflection on Ethics for Zakat Accountants.” Journal of Islamic Accounting and Finance Research 5, no. 2 (2023): 231–52.
Downloads
Submitted
Accepted
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Syibran Mulasi, Safira Mustaqilla, Muhammad Iqbal
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
