The
management of zakat at the regional level has reached a critical juncture,
necessitating a shift from conventional collection methods toward a more
robust, strategic, and holistic framework to ensure long-term institutional
sustainability and foster enduring public trust among muzaki (zakat payers). Recent research conducted by
Risman Hambali and Emerita Siti Naaishah Binti Hambali from the Universiti
Islam Malaysia, in collaboration with Hainnuraqma Rahim from the Universiti
Teknologi MARA (UiTM), has introduced the
"Impact-Integrity-Sustainability" model as a pioneering paradigm for
zakat administration. This study, published in May 2026, provides a concrete,
data-driven solution for the National Board of Zakat (BAZNAS) to overcome
systemic dependencies—particularly the over-reliance on salary deductions from
Civil State Apparatus (ASN)—and to strategically broaden the zakat donor base
across the wider populace.
Navigating
Systemic Challenges in Regional Zakat Management
Regional
zakat institutions frequently grapple with structural impediments that hinder
their growth and effectiveness. The research identifies several
"classic" challenges: a high dependency on institutionalized payroll
deductions, uneven levels of zakat literacy among the public, and distribution
practices that remain largely transactional, fragmented, and inadequately
integrated with broader poverty alleviation goals. Using BAZNAS Bengkalis
Regency as a primary case study, the researchers illustrate how collection
growth is often artificial—constrained by insufficient muzaki data, limited technological penetration within
Unit Pengumpul Zakat (UPZ) nodes, and a lack of digital agility. Without a
fundamental transformation in governance, regional zakat institutions face the
risk of stagnation, failing to tap into the true socio-economic potential of
the Muslim philanthropic sector.
Methodological
Framework: Exploratory Case Study
To
deconstruct these complex dynamics, the researchers employed an exploratory
case-study approach. This qualitative methodology involved in-depth,
semi-structured interviews with key stakeholders, direct observation of
administrative workflows, and a rigorous analysis of institutional documents.
By triangulating these diverse data sources, the research team successfully
mapped the structural bottlenecks and operational inefficiencies plaguing
regional zakat management. This empirical foundation allowed for the synthesis
of the "Impact-Integrity-Sustainability" model—a framework
specifically calibrated to optimize zakat potential through a more structured,
transparent, and sustainable administrative architecture.
The
Core Dimensions of the New Governance Paradigm
The
proposed model is built upon three foundational pillars, each designed to
elevate the institutional performance of zakat agencies:
·
Impact (The Outcome Pillar): This dimension moves beyond mere collection volume. It
prioritizes measurable results and the creation of tangible value for asnaf (zakat recipients). Under this pillar, zakat is
not merely an act of redistribution but a mechanism for socio-economic
transformation, ensuring that funds actively lift recipients out of poverty
cycles.
·
Integrity (The Trust Pillar): This pillar emphasizes organizational transparency and
the highest standards of institutional accountability. Integrity is the bedrock
upon which muzaki trust is built; by ensuring every cent is
tracked and accounted for, institutions can nurture the long-term commitment of
their donors.
·
Sustainability (The Continuity
Pillar): This dimension focuses on the
longevity of the institution. It advocates for the professionalization of UPZ
networks, the aggressive adoption of digital integration for seamless donor
experiences, and the proactive diversification of the donor base to move beyond
the traditional reliance on government employees.
Implications
for the Future of Islamic Philanthropy
The
implementation of the "Impact-Integrity-Sustainability" model
represents a paradigm shift for regional zakat institutions, transitioning them
from simple fund collectors into resilient, professional drivers of the Islamic
economy. Risman Hambali and the research team highlight that digital
transformation is no longer a luxury but an existential imperative, particularly
to engage the millennial and urban donor demographics. By embracing this
governance framework, zakat institutions can fortify their resilience, enhance
their accountability, and produce long-term, measurable outcomes that
contribute significantly to regional poverty eradication. This shift promises a
more dynamic future where zakat effectively serves as an engine for both social
justice and sustainable economic development.
Author
Profile:
- Risman
Hambali – Researcher, Universiti Islam
Malaysia; Expertise
- Emerita
Siti Naaishah Binti Hambali –
Researcher, Universiti Islam Malaysia
- Hainnuraqma
Rahim – Lecturer, Universiti Teknologi
MARA (UiTM), Malaysia
Research
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