Journal of Educational Management Research
Vol. 5 No. 5 (2026)

Evaluating Zakat Management Efficiency and Institutional Capacity through the International Standard of Zakat Management Framework

Ani Qotuz Zuhro’ Fitriana (Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember)



Article Info

Publish Date
21 Aug 2026

Abstract

This study aims to evaluate the efficiency and capacity of the National Zakat Agency (BAZNAS) using the International Standard of Zakat Management (ISZM) and identify implications for zakat management education. The study employed a quantitative descriptive design using audited and available BAZNAS financial reports for 2020–2022 selected through purposive sampling. Data were analyzed through ISZM-based ratio calculations, data condensation, data display, verification, and triangulation. The results show that efficiency performance was generally poor in 2020 and 2021, with most indicators classified as poor, but improved substantially in 2022 when all efficiency indicators were categorized as good. Institutional capacity was strong throughout the period, although main revenue growth was poor in 2020 and program expense growth was poor in 2022. The study concludes that adaptability, financial resilience, and resource management are essential for zakat governance. The findings imply that BAZNAS should strengthen adaptive management, digital fundraising, and program planning, while zakat management education should emphasize crisis management, adaptive leadership, financial literacy, and case-based learning to develop skilled and resilient zakat managers.

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Journal Info

Abbrev

jemr

Publisher

Subject

Humanities Education Social Sciences

Description

Journal of Educational Management Research is an international peer-reviewed journal which publishes original and significant contributions to educational management, administration, and leadership, in its broadest sense, from all over the world. This includes primary research projects in schools ...