Electronic Integrated Computer Algorithm Journal
Vol. 4 No. 1 (2026): VOLUME 4, NO 1: OCTOBER 2026

Digital Integration of Zakat Management Systems in Islamic Fiscal Policy: An Evidence-Based Conceptual Framework

Muharman Lubis (Telkom University)
Yadi Janwari (Sunan Gunung Djati State Islamic University)
Sofian Al Hakim (Sunan Gunung Djati State Islamic University)
Egi Al Fansyah (Telkom University)
Brial Asif Hayi Paka (Institute of Science, Erciyes University)



Article Info

Publish Date
31 Oct 2026

Abstract

Zakat can complement public expenditure in addressing socioeconomic vulnerability, yet the records needed to examine their regional relationship remain dispersed across institutions. This study develops an evidence-based conceptual framework for integrating zakat management information, realized regional government expenditure (APBD), and socioeconomic indicators in Indonesia. Drawing on Design Science Research and qualitative document analysis, the study derives five functional and three non-functional requirements and translates them into a four-layer architecture comprising institutional data sources, integration and standardization, analytical information services, and fiscal monitoring outputs. The architecture proposes authorized data exchange, schema mapping, fund classification, geographic and temporal alignment, and cross-cutting governance controls. Three desk-based scenarios examine regional comparisons, the separation of zakat and APBD accounts, and the handling of inconsistent or restricted records. All eight requirements are mapped to architectural components, with four assessed as supported and four as partially supported at the design level. The framework offers a basis for coordinated fiscal analysis without transferring institutional financial authority, although operational feasibility and policy effects remain unverified.

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Journal Info

Abbrev

enigma

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Social Sciences

Description

ENIGMA : Electronic Integrated Computer Algorithm Journal is open to researchers and experts in the fields of computer science, information engineering and information systems. This journal is a forum for researchers and experts to present the results of research related to the fields of computer ...