Jurnal Ilmiah Ekonomi Islam
Vol. 12 No. 5 (2026): Jurnal Ilmiah Ekonomi Islam

Zakat Management Institutions in Indonesia: A PESTEL-TOWS Strategic Analysis

Yan Hardiyanto (Insitut Teknologi dan Bisnis Ahmad Dahlan Jakarta)
Arief Safari (Institut Teknologi dan Bisnis Ahmad Dahlan, Jakarta)
Amie Amelia (Institut Teknologi dan Bisnis Ahmad Dahlan, Jakarta)



Article Info

Publish Date
30 Oct 2026

Abstract

Zakat Management Organizations (LAZ) play a strategic role in Indonesia's non-bank Islamic financial ecosystem. However, a significant gap remains between the national zakat potential, estimated at IDR 327 trillion annually, and the actual collection of IDR 40.5 trillion in 2024. This study analyzes internal and external challenges and proposes strategies to strengthen LAZ institutions in Indonesia. It employs a descriptive-analytical qualitative approach through a Systematic Literature Review (SLR) using the PRISMA protocol. Data were collected from official BAZNAS reports, PUSKAS BAZNAS publications, government regulations, Statistics Indonesia (BPS) data, and academic literature published between 2018 and 2025. The analysis integrates the PESTEL framework, Porter's Value Chain, SWOT analysis, and the TOWS matrix. This study's novelty lies in integrating these four frameworks into a unified strategic analysis model to strengthen LAZ institutions in Indonesia. The findings indicate that strengthening LAZ requires greater transparency in zakat management through disclosure of collection, distribution, reporting, and program impact, potentially supported by blockchain technology and Artificial Intelligence. Furthermore, transforming mustahik (zakat recipients) into muzakki (zakat payers) through sustainable economic empowerment programs is an important strategy for enhancing beneficiaries' economic independence. This study recommends synchronizing national zakat data, standardizing amil competencies, and strengthening LAZ governance digitalization to improve accountability and optimize zakat collection and utilization.

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Journal Info

Abbrev

jei

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Ekonomi Islam diterbitkan 3 (tiga) kali setahun (Maret, Juli dan November) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat STIE AAS ...