Duwi Ayu Nur Azizah
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

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Strategic Risk Identification and Mapping Method in Zakat Management Organizations (OPZ) Duwi Ayu Nur Azizah; Arina Mana Sikana; Binti Nur Asiyah
Reinforce: Journal of Sharia Management Vol. 5 No. 2 (2026)
Publisher : Faculty of Islamic Economic and Business (FEBI), Sayyid Ali Rahmatullah State Islamic University (UIN SATU) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/reinforce.v5i2.12056

Abstract

Abstract: This study aims to analyze the method of identifying and mapping strategic risks in Zakat Management Organizations (OPZ) to improve the effectiveness of zakat management. The research uses a qualitative approach with a descriptive method, with data collection techniques in the form of interviews, observations, and documentation studies. The results of the study show that strategic risks for Zakat Management Organizations (OPZ) stem from internal factors such as limited human resources, weak governance, and insufficient use of information technology as well as external factors, including regulatory changes, competition among zakat institutions, economic conditions, and a decline in public trust. Risk matrix mapping places a decline in public trust in the "red zone" (high priority), as it directly negatively impacts zakat collection. It is recommended that OPZ strengthen governance and the transparency of financial reporting, provide training for zakat administrators (amil) in management, information technology, and public communication, implement digital systems, maintain engagement with zakat payers (muzakki) and recipients (mustahik), stay abreast of regulatory changes, and diversify both their programs and funding sources. The risk matrix should be updated periodically.