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All Journal Filantropi: Jurnal Manajemen Zakat dan Wakaf Journal of Economics, Entrepreneurship, Management Business and Accounting
Sri Malika Sari
Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Digital Zakat Governance for Accelarating Zakat Growth Rahmini Hadi; Sri Malika Sari; Alizar Isna; Tri Meliana Rahmatika Putri
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose - This policy-oriented integrative conceptual review develops a framework explaining how digital access, data integrity, reporting transparency, and voluntary zakat payroll can support sustainable formal zakat growth in Indonesia. Design/methodology/approach - This policy-oriented integrative conceptual review audits 32 traceable records: 27 scholarly sources, three official BAZNAS reports, and two method sources. Google Scholar served only as a relevance-ranked discovery layer, not as a structured database or basis for completeness claims. Original page, candidate, and full-text exclusion counts were not retained, so no screening denominator was reconstructed. All retained records were reverified through exact-title searches, DOI metadata, publisher or journal pages, DOAJ, accessible full text, or official repositories. Directed content analysis coded 30 substantive sources. Findings/Results - The Technology Acceptance Model explains digital adoption. Digital transformation theory explains process and data integration. Agency theory and public accountability explain how data integrity and disclosure support trust. Compliance theory explains voluntary payroll continuity. Systems theory integrates the pathways through institutional accountability. Cybersecurity, digital inclusion, amil capability, interoperability, leadership, audit quality, sharia compliance, and ethical consent act as boundary conditions. Originality/value - The framework operationalizes data integrity across transaction, muzaki, payroll, fund-classification, distribution, reconciliation, security, and audit-trail records. It formulates five testable propositions, aligns each proposition with its mediator and outcome, and separates zakat-specific collection from wider ZIS-DSKL and off-balance-sheet reporting.
INOVASI PLATFORM E-COMMERCE DALAM PENGUMPULAN ZAKAT DAN WAKAF: MENINGKATKAN AKSESIBILITAS, TRANSPARANSI, DAN EFISIENSI DALAM PENGGALANGAN DANA SOSIAL Sri Malika Sari; Mahardhika Cipta Raharja
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 4 No. 2 (2023): Filantropi: Jurnal Manajemen Zakat dan Wakaf
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v4i2.7604

Abstract

The innovation of e-commerce platforms has transformed zakat and waqf collection by increasing accessibility, transparency and efficiency in raising social funds. Through these platforms, donors can easily track and verify the use of their charitable funds, while amil zakat organisations and charitable foundations can publish financial and project reports transparently. Direct interaction between donors and organisations also strengthens open and trusting relationships. Descriptive research methods and literature studies are used to describe this phenomenon, with secondary data collected from relevant sources. The findings show that the use of e-commerce platforms increases donors' accessibility in tracking the use of charitable funds and verifying their contributions. Transparent reporting features allow amil zakat organisations and charitable foundations to publish financial and project reports openly. Challenges such as data security and donor awareness need to be addressed. Amil zakat organisations and charitable foundations need to ensure relevant features are available, increase awareness and education for donors, maintain data security, and innovate continuously.By optimising the use of e-commerce platforms, zakat and waqf collection can become more accessible, transparent, and efficient. This will encourage wider participation and increase the social impact of charitable programmes supported by zakat and waqf. Inovasi platform e-commerce telah mengubah pengumpulan zakat dan wakaf dengan meningkatkan aksesibilitas, transparansi, dan efisiensi dalam menggalang dana sosial. Melalui platform ini, donatur dapat dengan mudah melacak dan memverifikasi penggunaan dana amal mereka, sementara organisasi amil zakat dan yayasan amal dapat mempublikasikan laporan keuangan dan proyek secara transparan. Interaksi langsung antara donatur dan organisasi juga memperkuat hubungan terbuka dan saling percaya.Metode penelitian deskriptif dan studi literatur digunakan untuk menggambarkan fenomena ini, dengan data sekunder dikumpulkan dari sumber-sumber yang relevan. Temuan menunjukkan bahwa penggunaan platform e-commerce meningkatkan aksesibilitas donatur dalam melacak penggunaan dana amal dan memverifikasi kontribusi mereka. Fitur pelaporan yang transparan memungkinkan organisasi amil zakat dan yayasan amal untuk mempublikasikan laporan keuangan dan proyek secara terbuka.Tantangan seperti keamanan data dan kesadaran donatur perlu diatasi. Organisasi amil zakat dan yayasan amal perlu memastikan fitur yang relevan tersedia, meningkatkan kesadaran dan edukasi bagi donatur, menjaga keamanan data, dan berinovasi secara terus-menerus.Dengan mengoptimalkan penggunaan platform e-commerce, pengumpulan zakat dan wakaf dapat menjadi lebih aksesibel, transparan, dan efisien. Ini akan mendorong partisipasi yang lebih luas dan meningkatkan dampak sosial dari program-program amal yang didukung oleh zakat dan wakaf.
Co-Authors Alizar Isna Mahardhika Cipta Raharja Rahmini Hadi Tri Meliana Rahmatika Putri