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Modernizing Zakat and Waqf Management in Indonesia: A Legal And Governance Perspective

Mazahib Jurnal Pemikiran Hukum Islam · Vol. 24 No. 1 (2025) · hlm. 198–220

DOI
10.21093/mj.v24i1.9419
ISSN
2460-6588, 1829-9067
Terbit
2025-06-27
Penerbit
Fakultas Syariah UIN Sultan Aji Muhamamd Idris Samarinda
Bahasa
eng

Abstrak

Zakat and waqf are vital tools for poverty alleviation in Islamic countries. However, their management often fails to keep pace with technological advancements, so legality and good governance cannot be seen directly by the muzakki. In Indonesia, the largest Muslim-majority country, the digitalization of zakat and waqf has emerged as a significant reform, supported by regulations to improve transparency, accountability, and efficiency. This study examines the integration of corporate governance principles in digital zakat and waqf management, focusing on the regulatory framework that governs these practices. Employing normative legal research, this study analyzes Indonesia’s Zakat Management Law (No. 23 of 2011) and the Waqf Law (No. 31 of 2004), alongside case studies of digital zakat and waqf platforms. The findings highlight that these regulations mandate technology to enhance monitoring, reporting, and fund distribution. Adopting corporate governance frameworks, including digital fundraising, real-time tracking, and performance audits, has substantially increased public trust and participation in zakat and waqf. Nevertheless, challenges remain, such as regulatory gaps in monitoring non-compliance and integrating private sector innovations. This research underscores the importance of strengthening regulatory oversight and adopting global best practices to optimize the socio-economic impact of zakat and waqf in Indonesia.

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsi.ac.id/index.php/mazahib/oai, pertama di-harvest 9 Nov 2026, terakhir terlihat 9 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Modernizing Zakat and Waqf Management in Indonesia: A Legal And Governance Perspective</dc:title>
	<dc:creator xml:lang="en">Nashirudin, Muh.</dc:creator>
	<dc:creator xml:lang="en">Razali, Ramadhan</dc:creator>
	<dc:creator xml:lang="en">Ulfah, Almira Keumala</dc:creator>
	<dc:subject xml:lang="en">Digital Zakat, Waqf Regulation, Corporate Governance, Normative Legal Research</dc:subject>
	<dc:description xml:lang="en">Zakat and waqf are vital tools for poverty alleviation in Islamic countries. However, their management often fails to keep pace with technological advancements, so legality and good governance cannot be seen directly by the muzakki. In Indonesia, the largest Muslim-majority country, the digitalization of zakat and waqf has emerged as a significant reform, supported by regulations to improve transparency, accountability, and efficiency. This study examines the integration of corporate governance principles in digital zakat and waqf management, focusing on the regulatory framework that governs these practices. Employing normative legal research, this study analyzes Indonesia’s Zakat Management Law (No. 23 of 2011) and the Waqf Law (No. 31 of 2004), alongside case studies of digital zakat and waqf platforms. The findings highlight that these regulations mandate technology to enhance monitoring, reporting, and fund distribution. Adopting corporate governance frameworks, including digital fundraising, real-time tracking, and performance audits, has substantially increased public trust and participation in zakat and waqf. Nevertheless, challenges remain, such as regulatory gaps in monitoring non-compliance and integrating private sector innovations. This research underscores the importance of strengthening regulatory oversight and adopting global best practices to optimize the socio-economic impact of zakat and waqf in Indonesia.</dc:description>
	<dc:publisher xml:lang="en">Fakultas Syariah UIN Sultan Aji Muhamamd Idris Samarinda</dc:publisher>
	<dc:date>2025-06-27</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsi.ac.id/index.php/mazahib/article/view/9419</dc:identifier>
	<dc:identifier>10.21093/mj.v24i1.9419</dc:identifier>
	<dc:source xml:lang="en">Mazahib; Vol. 24 No. 1 (2025): VOLUME 24,  ISSUE 1, 2025; 198-220</dc:source>
	<dc:source>2460-6588</dc:source>
	<dc:source>1829-9067</dc:source>
	<dc:source>10.21093/mj.v24i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsi.ac.id/index.php/mazahib/article/view/9419/3326</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Muh. Nashirudin, Ramadhan Razali, Almira Keumala Ulfah</dc:rights>
</oai_dc:dc>