Zakat Governance Improves in Indonesia, But Trust and Literacy Challenges Persist

Illustration by AI

FORMOSA NEWS - Baubau - Zakat management in Indonesia is becoming more structured, but key challenges remain. A 2026 study by Muhammad Syukran, Andi Kasmawati, and Andi Cudai Nur from Universitas Negeri Makassar examines how good governance is implemented in zakat management at Indonesia’s National Zakat Agency (BAZNAS) in Baubau City. Published in the Formosa Journal of Multidisciplinary Research, the study highlights why improving zakat governance is critical for reducing poverty and strengthening social welfare.

The findings matter because zakat holds enormous economic potential in Indonesia. If managed effectively, it can become a powerful tool to address inequality, support vulnerable communities, and contribute to sustainable development.

A Persistent Gap Between Potential and Reality

Zakat is a key component of Islamic social finance, designed to redistribute wealth and support those in need. In Indonesia, its potential reaches hundreds of trillions of rupiah annually. However, actual collection remains far below this level.

The study shows that this gap is driven by structural and social factors. Many individuals prefer to give zakat directly rather than through formal institutions like BAZNAS. Public trust in institutions remains limited, and zakat literacy—understanding how institutional zakat works—is still relatively low.

This gap highlights a broader issue: without strong governance, even high-potential social finance systems cannot deliver optimal impact.

Research Approach: Real-World Insights from Baubau

The research focuses on BAZNAS Baubau City in Southeast Sulawesi as a case study of local zakat governance.

The authors used a qualitative approach, combining:

  • In-depth interviews with BAZNAS leaders, staff, donors (muzakki), and beneficiaries (mustahik)
  • Direct observations of zakat management processes
  • Analysis of institutional documents and reports

Data were analyzed using an interactive model to identify patterns in effectiveness and efficiency. This approach allows a detailed understanding of how zakat governance works in practice, not just in theory.

Key Findings: Progress with Uneven Performance

The study finds that zakat governance in Baubau is improving but remains inconsistent across different areas.

1. Zakat collection remains weak

  • Collection levels fluctuate and fall short of potential
  • Public trust in institutions is still limited
  • Many people continue to distribute zakat directly
  • Low zakat literacy reduces participation in formal systems

2. Zakat distribution is relatively effective

  • Beneficiaries are selected through layered verification processes
  • Community leaders are involved, improving accuracy and legitimacy
  • However, delays in distribution still occur due to administrative and logistical challenges
  • Lack of integrated data systems creates risks of inefficiency

3. Zakat utilization is shifting toward empowerment

  • Programs now include economic empowerment, education, and health support
  • Zakat is increasingly used for long-term development rather than short-term aid
  • Some programs succeed, but others face challenges due to limited mentoring and beneficiary capacity

One of the most important insights is the concept of transforming mustahik (recipients) into muzakki (contributors). This reflects a shift from short-term assistance to long-term economic empowerment.

Efficiency Improves Through Digitalization

The study also highlights improvements in efficiency. BAZNAS Baubau has introduced:

  • Digital payment systems
  • Better cost management
  • Collaboration with local institutions

These changes help reduce operational costs and expand service reach.

However, efficiency is still limited by:

  • Low digital literacy among users
  • Uneven human resource capacity
  • Logistical constraints in certain areas

This shows that technology alone is not enough. Institutional capacity and community readiness are equally important.

Governance as a Hybrid System

A key contribution of the study is the idea that zakat governance operates as a hybrid system. It combines:

  • Formal institutional mechanisms (rules, procedures, digital systems)
  • Informal socio-cultural practices (community trust, direct giving traditions)

This interaction shapes how effective zakat management can be.

According to Muhammad Syukran of Universitas Negeri Makassar, zakat governance must integrate institutional strength with social engagement to achieve meaningful impact.

Real-World Implications

The findings provide clear guidance for improving zakat governance in Indonesia and beyond:

  • Build public trust through transparency and consistent communication
  • Improve zakat literacy so people understand the benefits of institutional distribution
  • Strengthen data systems to improve targeting and efficiency
  • Enhance human resource capacity, especially in digital skills and program management
  • Expand collaboration with government agencies, religious institutions, and communities

The study also emphasizes the importance of measuring long-term impact. Success should not only be based on how much zakat is collected or distributed, but on whether it helps people move out of poverty.

Author Profiles

Muhammad Syukran is a public administration scholar at Universitas Negeri Makassar, specializing in governance and Islamic social finance.

Andi Kasmawati is an academic at Universitas Negeri Makassar with expertise in public policy and governance.

Andi Cudai Nur is a researcher in public administration at the same university, focusing on public service management and institutional performance.

Source

Title: Good Governance in Zakat Management: Evidence from Indonesia’s National Zakat Agency
Journal: Formosa Journal of Multidisciplinary Research
Year: 2026

Posting Komentar

0 Komentar