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All Journal Nadwa : Jurnal Pendidikan Islam Primary: Jurnal Pendidikan Guru Sekolah Dasar Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan TARBIYA : Journal Education in Muslim Society Jurnal Al-Tadzkiyyah J-PAI: Jurnal Pendidikan Agama Islam Jurnal Ekonomi dan Bisnis Islam Jurnal Pendidikan Agama Islam (Journal of Islamic Education Studies) Jurnal Manajemen Pendidikan Jurnal Ilmiah Ekonomi Islam TA'DIBUNA: Jurnal Pendidikan Agama Islam QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama MODELING: Jurnal Program Studi PGMI DAR EL-ILMI : Jurnal Studi Keagamaan, Pendidikan dan Humaniora Al-Hayat: Journal of Islamic Education Tadbir Muwahhid Islamic Management: Jurnal Manajemen Pendidikan Islam Tribakti: jurnal pemikiran keIslaman Jurnal Samudra Ekonomi dan Bisnis Iqtishoduna: Jurnal Ekonomi Islam Dialogia: Jurnal Studi Islam dan Sosial MANAGERIA: Jurnal Manajemen Pendidikan Islam TARBIYATUNA Media Manajemen Pendidikan eL Bidayah: Journal of Islamic Elementary Education El-Qist : Journal of Islamic Economics and Business (JIEB) Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Ilmu Ekonomi dan Bisnis Islam Jurnal Administrasi Pendidikan Islam Tafkir: Interdisciplinary Journal of Islamic Education Munaddhomah: Jurnal Manajemen Pendidikan Islam Edupedia: Jurnal Studi Pendidikan dan Pedagogi Islam Journal of Economics and Business Letters Jurnal Kependidikan Islam ADPEBI International Journal of Business and Social Science Didaktika Religia International Journal of Islamic Business and Management Review Journal of Islamic Management Tadris: Jurnal Pendidikan Islam Al'Ulum Jurnal Pendidikan Islam Jurnal SMART (Studi Masyarakat, Religi, dan Tradisi) Kariman: Jurnal Pendidikan Keislaman Jurnal Pendidikan Islam Al Iqtishod: Jurnal Pemikiran dan Penelitian Ekonomi Islam International Journal Multidisciplinary International Journal of Economics, Management and Accounting Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital Tribakti: Jurnal Pemikiran Keislaman International Journal of Economics, Accounting, and Management Al-Insyiroh: Jurnal Studi Keislaman Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Al-Hayat: Journal of Islamic Education Jurnal At-Tarbiyat : Jurnal Pendidikan Islam Share
Nur Kholis
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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Good Amil Governance, Digitalization, and Zakat Performance: Evidence from Indonesia Azwar Cholili; Nanang Setiawan; Nur Kholis; Andriani Samsuri; Imam Muslih
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 15 No. 1 (2026)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.0052

Abstract

The sustainability of zakat institutions increasingly depends on their ability to strengthen governance, transparency, and service effectiveness in the digital era. In Indonesia, the rapid development of digital technology has created new opportunities for zakat institutions to improve accountability and institutional performance. This study examines the influence of good amil governance on zakat performance and explores the moderating role of zakat digitalization in Indonesian zakat institutions (Lembaga Amil Zakat/LAZ). A quantitative approach was employed through a survey of LAZ managers across Indonesia, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings show that good amil governance contributes positively to zakat performance, particularly through stronger transparency, accountability, competence, and fairness in zakat management. Zakat digitalization also plays an important role in improving institutional performance by increasing efficiency, reporting accuracy, and stakeholder trust. Furthermore, digitalization strengthens the relationship between governance and zakat performance, indicating that technological capability enhances the effectiveness of governance practices within zakat institutions. The study contributes to the development of Sharia Enterprise Theory and the Technology–Organization–Environment (TOE) framework by emphasizing the strategic role of digital capability in strengthening governance and institutional performance. Practically, the findings encourage zakat institutions to pursue inclusive digital transformation while improving organizational readiness and digital literacy. ABSTRAK - Good Amil Governance, Digitalisasi, dan Kinerja Zakat: Bukti dari Indonesia. Keberlanjutan lembaga zakat semakin dipengaruhi oleh kemampuan institusi dalam memperkuat tata kelola, transparansi, serta efektivitas layanan, khususnya di tengah perkembangan era digital. Di Indonesia, kemajuan teknologi menghadirkan peluang strategis bagi lembaga zakat untuk meningkatkan akuntabilitas sekaligus kinerja kelembagaan. Penelitian ini bertujuan untuk menganalisis pengaruh good amil governance terhadap kinerja zakat serta mengkaji peran moderasi digitalisasi zakat pada Lembaga Amil Zakat (LAZ) di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif melalui survei terhadap pengelola LAZ di berbagai wilayah Indonesia, dengan analisis data menggunakan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa good amil governance memberikan kontribusi positif terhadap kinerja zakat, terutama melalui penguatan aspek transparansi, akuntabilitas, kompetensi, dan keadilan dalam pengelolaan. Selain itu, digitalisasi zakat terbukti berperan penting dalam meningkatkan kinerja lembaga, khususnya melalui peningkatan efisiensi operasional, akurasi pelaporan, dan kepercayaan pemangku kepentingan. Digitalisasi juga memperkuat hubungan antara tata kelola dan kinerja zakat, yang menunjukkan bahwa kapabilitas teknologi mampu meningkatkan efektivitas implementasi praktik tata kelola. Secara teoretis, temuan ini memperkaya Sharia Enterprise Theory dan kerangka Technology–Organization–Environment (TOE) dengan menegaskan peran strategis kapabilitas digital dalam memperkuat tata kelola dan kinerja lembaga zakat. Secara praktis, penelitian ini mendorong perlunya transformasi digital yang inklusif, disertai peningkatan kesiapan organisasi dan literasi digital pada lembaga zakat.
Co-Authors ABDUL MUJIB abdulmajid Adinda Selvina Adhani Ali Arifin Ali Imron Alimul Muniroh Andi Purwanto Andriani Samsuri Arif Mansyuri Arif Rahman Arrizqah Bariroh Asyma Salsabila Athoillah, Sukijan Auwalu Shuaibu Muhammad Ayu, Qomariya Rahma Azizi, Abdillah Qodri Azwar Cholili Bahri , Rosidi Bariroh, Arrizqah Binti Khurotut A’yunin Binti Nur Asiyah Bramayudha, Airlangga Dalilah Ayu Permatasari Desi Ariyani Diana Tofan Fatchana Ely Fitriani Enni Subchandini Erfin Walida Rahmania Ernawati, Luluk Fahmi, Muhammad Izzul Fatoni, Imam Febriana Kurnia Dewi Hakim, Ahmad Khairul Hansen Rusliani Hanun Asrohah Hasan, Ali Akbar Al Hasan, Sholikin Hozinul Asror Husniyatus Salamah Zainiyati Ilya Musfiah Imam Muslih Imas Maesaroh Imas Maesaroh Ishom Fuadi Fikri Izzul Fahmi, Muhammad Jauharoti Alfin Karim, Abdul Rahim Kartikawati, Rr. Lisa KHOIRUL ANAM Khusnul Kharisma Ramadhani Kunawi Basyir Kurniawan, Redite Kusaeri Lilik Huriyah M. Ahim Sulthan Nuruddaroini M. Yunus Abu Bakar Machfud Bachtiyar Maftuh Maftuh Maisyanah Manasik, Jauhari Markus, Markus Miftahul Huda Miswanto Miswanto Mizan, Muhammad Hunul Moh Ainul Yaqin Moh. Kusno Moh. Mahfud Moh. Syarifudin Mohammad Firmansyah Mohammad, Majduddin Mohd Sadad bin Mahmud Mufti Labib Muh. Khoirul Rifa'i Muhamad Basyrul Muvid Muhammad Ikhwanuddin Muhammad Iqbal Nashrullah Muhammad Irfan Hasanuddin, Muhammad Irfan Muhammad Najib Muhammad Raisa Haqqiquddin Rokhmatulloh Muhammad, Auwalu Shuaibu Muntafi’ah, Umi Murwanti Murwanti Muslih Nanang Setiawan Niam, M. Fathun Nidauddin fillah Niswah Khoiriyah Nur Iffah Qoyyumillah Nur Maslikhatun Nisak Nur Syam Nurdi Nurdi Nuruddaroini, M. Ahim Sulthan Puspita Handayani Rahwan, Rahwan Rasyid, Cynthia Nur Rasyidah, Alvi Nuur Rizki Ayuningtyas Rohim Habibi Rohmatul Laily Al Faiqoh Rokhmat Subagiyo Rosidi Bahri Royyan Fadli Sa'dullah, M. Havy Saeful Anam Salsabila, Dania Salsabila, Fira Talitha Sholihah, Ni'matus Siti Amaliati Siti Amaliati, Siti Siti Aminah Siti Ismi Wulandari Siti Kamiliyah Adriani Siti Marfuah Siti Musfiqoh Siti Musfiqoh SRI BULAN Sukamto Sulanam Sulanam Syarif Syarif Syarif Syarif Syarof Nursyah Ismail Tatag Satria Praja Wartoyo Wartoyo Yarun, Ayuningtias Zuheri, Ahmad Ardian Zuhri, Syaifuddin Zulkarnain