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All Journal Journal of Sharia Economics
Nurkholis Muchtar
Institut Ilmu Al-Qur'an, Jakarta
Economics, Econometrics & Finance

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IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE PRINCIPLES AND SHARIA COMPLIANCE IN ZAKAT MANAGEMENT INSTITUTIONS Ahmad Rifat Mathar; Nurkholis Muchtar; M. Dawud Arif Khan
Journal of Sharia Economics Vol. 7 No. 2 (2026): Islamic Economics
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v7i2.10582

Abstract

This research analyzes and compares the implementation of good corporate governance (GCG) and Sharia compliance at two leading National Zakat Institutions (LAZNAS) in Indonesia, Dompet Dhuafa and Baitulmaal Muamalat, whose contrasting origins — civil-society versus Sharia-banking-corporate — offer insight into how institutional background shapes governance models and strategies for safeguarding public funds. Using a qualitative method with a normative-empirical legal approach, data were collected through document analysis and in-depth interviews with stakeholders at both institutions, focusing on the five GCG principles (transparency, accountability, responsibility, independency, fairness), good amil governance (GAG), and Sharia-compliance mechanisms across fund collection, management, and distribution. The findings show that both institutions implement GCG and Sharia compliance effectively but through different patterns: Dompet Dhuafa favors a more organic, socially oriented approach, while Baitulmaal Muamalat is more structured and formal, though both converge on reporting transparency, amil professionalization, and a strengthened Sharia Supervisory Board. The study concludes that an integrative model combining both approaches offers the most effective path forward for LAZNAS governance in Indonesia.
Co-Authors Ahmad Rifat Mathar M. Dawud Arif Khan