Reinforce: Journal of Sharia Management
Vol. 5 No. 2 (2026)

Strategic Risk Identification and Mapping Method in Zakat Management Organizations (OPZ)

Duwi Ayu Nur Azizah (Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung)
Arina Mana Sikana (Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung)
Binti Nur Asiyah (Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung)



Article Info

Publish Date
19 Oct 2026

Abstract

Abstract: This study aims to analyze the method of identifying and mapping strategic risks in Zakat Management Organizations (OPZ) to improve the effectiveness of zakat management. The research uses a qualitative approach with a descriptive method, with data collection techniques in the form of interviews, observations, and documentation studies. The results of the study show that strategic risks for Zakat Management Organizations (OPZ) stem from internal factors such as limited human resources, weak governance, and insufficient use of information technology as well as external factors, including regulatory changes, competition among zakat institutions, economic conditions, and a decline in public trust. Risk matrix mapping places a decline in public trust in the "red zone" (high priority), as it directly negatively impacts zakat collection. It is recommended that OPZ strengthen governance and the transparency of financial reporting, provide training for zakat administrators (amil) in management, information technology, and public communication, implement digital systems, maintain engagement with zakat payers (muzakki) and recipients (mustahik), stay abreast of regulatory changes, and diversify both their programs and funding sources. The risk matrix should be updated periodically.

Copyrights © 2026






Journal Info

Abbrev

reinforce

Publisher

Subject

Religion Social Sciences

Description

Reinforce: Journal of Sharia Management is a scientific journal contains original works from lecturers, researchers, students and other concerned parties who have not been published or are not on the publication in the form of articles on the research and conceptual ideas on the subject of sharia ...