<![CDATA[Zakat is an important instrument in the Islamic economic system that functions not only as a religious obligation, but also as a mechanism for wealth distribution and an economic and social policy instrument to reduce poverty and inequality. In the context of modern states, zakat management has developed into an institutional system involving the role of the state, formal regulations, zakat management organizations, and oversight and accountability mechanisms. This article aims to analyze and compare zakat management systems from the perspective of Islamic economic management in Indonesia and a number of selected Muslim countries, particularly Malaysia and Saudi Arabia, using the Planning, Organizing, Actuating, and Controlling (POAC) management framework. This study uses a qualitative approach through a systematic literature review combined with content analysis of national and international journal articles from 2019 to 2025. The results of the analysis show that countries with a state-led approach, such as Saudi Arabia, are relatively superior in planning and supervision functions because zakat is integrated with fiscal and state administration policies, despite having limitations in program implementation flexibility. Malaysia shows a more balanced POAC configuration through a combination of administrative decentralization and strong national coordination, enabling it to achieve operational efficiency and consistent oversight. Meanwhile, Indonesia represents a hybrid model with a high level of non-state actor participation, but still faces challenges in terms of integrated planning, institutional coordination, and consistency of oversight. This study concludes that the effectiveness of zakat management in the contemporary Islamic economy is not determined by a single managerial function in isolation, but rather by the integrated implementation of all POAC functions as a single management system. These findings have important implications for strengthening Islamic economic policy and zakat management in Indonesia so that zakat can function more optimally as an instrument of sustainable socio-economic development.]]>
