Syariah: Jurnal Hukum dan Pemikiran
Vol 26 No 1 (2026): Contemporary Transformations of Islamic Law: Governance, Justice, Family, and Su

Merekonstruksi Verifikasi Mustahiq dalam Tata Kelola Zakat: Akuntabilitas ‘Amil, Kepatuhan Syariah, dan Keadilan Distributif

Alias Azhar (Universiti Utara Malaysia Sintok Kedah, Malaysia)
Jalaluddin Jalaluddin (Universitas Islam Negeri Antasari, Banjarmasin, Indonesia)
A. Hafiz Anshary AZ (Universitas Islam Negeri Antasari, Banjarmasin, Indonesia)
M. Hanafiah (Universitas Islam Negeri Antasari, Banjarmasin, Indonesia)
Muhammad Hafiz bin Badarulzaman (School of Law, UUM College of Law, Government and International Studies)



Article Info

Publish Date
27 Jun 2026

Abstract

Digitalization has transformed zakat administration, yet inaccurate mustahiq identification remains a governance challenge due to fraudulent claims, incomplete disclosure, and inconsistent screening. Existing zakat scholarship emphasizes efficiency, transparency, accountability, and digitalization, but largely treats beneficiary verification as an operational procedure rather than a mechanism of delegated ‘amil authority and distributive justice. This study develops the Integrated Mustahiq Verification Governance Framework (IMVGF) by examining how verification can connect institutional authority, governance controls, Shariah compliance, and socioeconomic outcomes. Using normative-doctrinal legal research and qualitative content analysis, the study examines Islamic legal sources, Malaysian zakat governance materials, scholarly literature, and documented screening practices. The analysis identifies a seven-stage verification chain and four recurrent risk clusters concerning identity, documentation, household resources, and emergency claims. IMVGF conceptualizes verification as accountability infrastructure that operationalizes amanah, safeguards hifz al-mal, and strengthens distributive legitimacy. The framework recommends interoperable data verification, risk-based field investigation, reasoned committee decisions, appeal safeguards, and continuous ‘amil training.

Copyrights © 2026






Journal Info

Abbrev

syariah

Publisher

Subject

Humanities Law, Crime, Criminology & Criminal Justice

Description

Syariah specializes on Law and Islamic law, and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related ...