JURNAL ECONOMINA
Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026

Maqashid Syariah And Professional Zakat: A Critical Review Of Zakat Management Policy In Indonesia

Zihab Zihab (UIN Maulana Malik Ibrahim, Indonesia)
Ahmad Djalaluddin (UIN Maulana Malik Ibrahim, Indonesia)
Misbahul Munir (UIN Maulana Malik Ibrahim, Indonesia)
Said Abdelaal Abdelrahman Emam (4Al-Azhar University, Egypt, Indonesia)



Article Info

Publish Date
30 Jul 2026

Abstract

This research critically examines the policy of professional zakat management in Indonesia through the analytical lens of maqashid al-shari'ah. This research employs a descriptive qualitative approach with a library research method, drawing data from statutory regulations, fatwas, and Scopus- and Sinta-indexed scientific articles published between 2019 and 2026. The findings indicate that professional zakat is conceptually aligned with the five dimensions of maqashid al-shari'ah, namely hifz al-din, hifz al-nafs, hifz al-aql, hifz al-nasl, and hifz al-mal, since the collection of zakat from professional income promotes the equitable distribution of welfare and the protection of the community's wealth. Nevertheless, the implementation of professional zakat management policy in Indonesia still faces fundamental challenges, including regulatory inconsistency among institutions, low compliance among civil servant and private professional muzaki, weak reporting and accountability systems, and the underdeveloped digitalization of zakat governance. This research recommends strengthening technical regulations on professional zakat, harmonizing Baznas and Amil Zakat Institutions, and reinforcing the maqashid al-shari'ah foundation in every zakat distribution and utilization policy.

Copyrights © 2026






Journal Info

Abbrev

economina

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL ECONOMINA (JE) is a peer-reviewed journal which publishes original research papers. ECONOMINA has been published since 2022. It is currently published every month a year with e-ISSN: 2963-1181. The Digital Object Identifier (DOI) is assigned to each published article and the journal is ...