JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Vol. 4 No. 2 (2026): October

Maqashid Syariah sebagai Kerangka Kerja untuk Mengevaluasi Transparansi Pengelolaan Zakat

Risdianto Risdianto (Universitas Muhammadiyah Jakarta)
Laila Yumna (Universitas Muhammadiyah Jakarta)
Usman Alfarisi (Universitas Muhammadiyah Jakarta)
Tajudin (Universitas Muhammadiyah Jakarta)
Andi Hidayat (Universitas Pamulang)
Raden Alka Wali Hakim (Universitas Muhammadiyah Jakarta)
Hadi Nata Bangsa (Universitas Muhammadiyah Jakarta)



Article Info

Publish Date
05 Oct 2026

Abstract

The transparency of zakat management has been studied more in the perspective of governance, accountability, reporting quality, and muzaki trust. This approach has not fully explained the relationship between transparency and sharia goals in the management of people's funds. This research aims to analyze the transparency of zakat management from the perspective of sharia maqashid and formulate a conceptual framework to evaluate it. The research uses a qualitative approach through library research with content analysis techniques on scientific literature, regulations, fatwas, institutional reports, and relevant documents that are purposively selected. The results of the study show that transparency cannot be understood solely as the disclosure of financial statements, but as a governance mechanism that supports the protection of assets (hifz al-maal), trust and accountability, muzaki trust, and the achievement of benefits. The effectiveness of transparency is determined not only by the availability of information, but also by the accuracy, relevance, up-to-dateness, comprehensibility, and traceability of information. Digitalization expands access and effectiveness of transparency, but still requires strengthening governance, supervision, information security, and privacy protection. This research contributes to the development of a transparency evaluation framework based on sharia maqashid which can be the basis for strengthening the governance of zakat institutions.

Copyrights © 2026






Journal Info

Abbrev

JIBEMA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi is a peer-reviewed journal. JIBEMA invites academics and researchers who do original research in the fields of business, economics, management, accounting, taxes including but not limited to: Taxation Science Corporate Tax Individual Tax ...