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Good Amil Governance (GAG) and Efficiency of Zakat Distribution in Indonesian Zakat Institutions
Sri Yayu Ninglasari1; Rifaldi Majid2, Badriyatul Ulya3, M. Fikri Himmawan4, Husnul Mirzal5
1Department of Business Management, Faculty of Creative Design and Digital Business, Institut Teknologi Sepuluh Nopember
2Islamic Economics Study Program, Faculty of Economics and Business, Diponegoro University, Semarang, Indonesia
3,4,5Department of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
Article History Received : 2023-01-28 Revised : 2023-04-16 Accepted : 2023-07-10 Published : 2023-07-27 Keywords:
Zakat, Good Amil Governance, Zakat Institutions, Efficiency
DOI:
12.31783/IJBMTS.volx.issx.artx Corresponding author:
[email protected] Author’s email:
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Paper type:
Research paper Cite this article:
Ninglasari, SY., Majid, R., Ulya, B., Himmawan, F., & Mirzal, H. (2023).
Good Amil Governance (GAG) and Efficiency of Zakat Distribution in Indonesian Zakat Institutions.
International Journal of Business and Management Technology in Society,
1(1), 60-70.
https://doi.org/10.20885/IJBMTS.vol6 .iss2.art1
Abstract
Purpose – This study aims to evaluate the application of Good Amil Governance (GAG) and the effectiveness of zakat distribution in Indonesian zakat institutions (OPZ).
Methodology – Through secondary data tracing in annual reports of zakat institutions, journals, books, and the official website of OPZ in Indonesia, this study employs a qualitative method with a literature study approach.
Findings – The findings demonstrated that the GAG principles had been fully applied in most of the OPZ. Additionally, The National Board of Zakat (BAZNAS) has resolved the issue of inefficiency in the distribution of zakat in Indonesia by issuing Decision No. 33 of 2019 through the identification of the Mustahik Identification Number (NIM).
Practical implications – This study is expected to have implications for improving the application of governance and coordination of zakat distribution by OPZs in Indonesia.
Introduction
In Indonesia, zakat is not required by the state's legal-formal law. However, state facilitation through Law no. 23 of 2011 (replacing Law no. 38 of 1999) regarding Zakat Management positively impacts the growth of the conception of many zakat institutions (amil) spread throughout Indonesia, from the national to provincial to district/city levels. This law is a legal
framework that strengthens the management of zakat in Indonesia, supporting the fact that Indonesia has a majority Muslim population that is required to pay zakat, both zakat fitra and zakat on assets (zakat mal) (Fadilah, 2012).
According to the 2019 National Zakat Statistics published by The National Board of Zakat (BAZNAS), Indonesia has 1 Central BAZNAS, 34 Provincial BAZNAS, and 456 district/city BAZNAS. In addition, throughout Indonesia, there are 26 National Amil Zakat Institutions (LAZ), 18 Provincial LAZs, and 37 Regency/City LAZs (BAZNAS, 2020). Beyond this figure, it is estimated that hundreds of regional private OPZs ((Lembaga Amil Zakat/LAZ) have been founded, either mosque-based or by enterprises who have not registered with the Zakat Forum (FoZ) as part of their Corporate Social Responsibility (CSR) programs (Fadilah, 2012).
The governance of zakat institutions is closely related to the transparency and accountability of reporting as a trusted party/representative trusted by mustahiq to distribute zakat amidst the proliferation of zakat organizations, which is one of the central issues of zakat management in Indonesia. If the amil zakat is well-managed, competent, and reliable, then the eight asnaf (zakat recipients) will be similarly managed, competent, and dependable.
Alternatively, if the amil zakat is mismanaged, it is appropriate for the asnaf zakat not to encounter the same problem (Rusydiana & Al Farisi, 2016). This issue is essential because mismanagement and improper distribution of zakat institutions will fail to achieve their primary goals and because misuse of zakat funds can jeopardize the trust and confidence of Muslims in zakat institutions (Kasri, 2018). Moreover, at the macro level, the presence of zakat institutions can contribute to economic growth and poverty reduction via the multiplier effect of zakat (Kasri, 2018; Nur & Arif, 2010; Zakaria & Malek, 2014).
In order to address the zakat management challenges, mentioned earlier, it is crucial for zakat managers to understand and implement the principles of good governance (Zakaria et al., 2019). In line with this, zakat institutions must apply the concept of Good Amil Governance (GAG), which was derived from Good Corporate Governance (GCG) and was introduced at the 2017 World Zakat Forum meeting in Surabaya. The GAG concept bases efforts to improve zakat governance on promoting the sharia side without ignoring the management side (Widiastuti et al., 2020). In addition to the governance of zakat institutions, the efficiency of the management and distribution of zakat funds is a crucial factor that must be carefully considered (Zakaria et al., 2019). The objective is to establish apparent authority between zakat institutions to avoid or minimize task overlap between BAZNAS, BAZDA, and LAZ (Fadilah, 2012).
This study aims to describe the implementation of GAG and the effectiveness of zakat distribution in light of the preceding explanation. This study is anticipated to complement and add to the scientific treasures in the study of GAG as studied by Abdullah et al. (2019), E Amalia et al. (2018), Chotib et al. (2018), and Sudirman (2019), as well as Rusydiana & Al Farisi (2016), Zakaria et al. (2019), and Zakaria & Malek (2014) by focusing on practices in Indonesia. The subsequent section of this study will cover the literature review, research methodology, and discussion before concluding with conclusions and recommendations.
Literature Review
Zakat as State Revenue Source
Zakat is a form of worship that consists of giving (philanthropy) a portion of one's property to someone in need following the Sharia's rules and provisions regarding the recipient's amount, time, subject, and object. The fulfilment of the zakat obligation will aid those experiencing economic hardship (mustahiq) and increase the reward in the eyes of Allah for the zakat donors (muzakki). In this case, zakat is not only capable of strengthening the relationship between humans and God, but also the social, economic, and social relationships between humans (Widiastuti et al., 2020).
Since the time of the Messenger of Allah, Khulafaur Rashidun, through the glorious period of Islam, and up until the Ottoman Caliphate, zakat has been a highly reliable source of
state revenue. At the beginning of the Islamic da'wah period, the obligation of zakat as a religious commandment supported by solid monotheism encouraged a high level of public obedience to pay zakat. During that time, zakat played a crucial role in the distribution of wealth and alleviation of poverty, as well as the improvement of the welfare of the people, particularly the weak (Hasibuan, 2016; Minarni, 2020). The quality of zakat distribution during the prosperous reign of Umar bin Abul Aziz, when the majority of people were classified as muzakki and it was exceedingly difficult to find mustahiq, reflects the importance of zakat (Minarni, 2020).
In modern times, the potential for utilizing zakat as a source of state revenue is substantial.
Regarding the Indonesian context, there are at least two primary reasons why this opportunity arose. First is the status of zakat as one of the five pillars of Islam, which is equivalent to prayer, fasting, and hajj in terms of its status as an obligatory act of worship (Widiastuti et al., 2020).
Second, the size of the Muslim population in Indonesia comprises 87% of the total population (approximately 229 million people) (Pew Research Center, 2020). By using it as a source of state revenue, mainly through fiscal mechanisms, zakat can help Indonesia address its various poverty issues (Firdaus et al., 2012).
Zakat Institutions
Institutionally, zakat management in Indonesia is restricted to government-owned zakat institutions (OPZ), in this case, The National Board of Zakat (BAZNAS), and government- approved private zakat institutions, in this case, the private zakat institutions (LAZ). The administration of zakat is governed by Law No. 23 of 2011 regarding the administration of zakat. The law governs the Zakat administration by The National Board of Zakat (BAZNAS) in Indonesia. At the national, provincial, and district/city levels, BAZNAS oversees the collection and distribution of zakat, infaq, and alms. In addition, the community may establish the Amil Zakat Institution (LAZ) to aid BAZNAS in collecting and distributing ZIS. LAZ is only required to report to BAZNAS regarding the funds they manage. By Law No. 23 of 2011, zakat management organizations have three primary responsibilities: collection, management (finance), and utilization. Two activities, collection and utilization, serve as the twin pillars upon which zakat organizations enter the community. Moreover, management (finance) is an auxiliary activity (Widiastuti et al., 2020).
The Concept of Good Amil Governance in Zakat Institutions
According to Widiastuti et al. (2020), an institution's success, including that of a zakat management organization, is primarily determined by its governance. Governance refers to the processes and structures involved in directing and managing an institution's affairs (Zakaria et al., 2019). Public institutions that implement their business activities by the principles of good governance will add value to the organization and increase stakeholder confidence. In the context of zakat management, Abdullah et al. (2019) assert that amil governance, or what is commonly known as good amil governance, is one of the essential principles. This is because amil is the driving force behind zakat's collection, administration, and distribution.
The concept of good amil governance was first introduced at the 2017 meeting of the World Zakat Forum as an extension of the concept of good corporate governance (GCG). The GCG concept generally comprises the tenets of openness, accountability, responsibility, independence, and equity. This concept has also become a global standard for achieving operational efficiency and effectiveness within institutions (Widiastuti et al., 2020). Therefore, the purpose of implementing GCG in various public institutions is to promote effective and efficient managerial performance in protecting the interests of directors, management, stakeholders, shareholders, and customers (Amalia et al., 2018; Triwibowo, 2020).
As a public institution, the effectiveness of zakat institutions (OPZ) is a leading indicator for expanding public trust. In order to improve the performance of OPZ, good governance must
be implemented because it can contribute to the effectiveness and efficiency of zakat fund management (Saad et al., 2017). As mentioned earlier, good amil governance is constructed by adding sharia compliance aspects to the GCG (Widiastuti et al., 2020). Nevertheless, according to previous research findings, there are several variables of sharia governance. Amalia (2017) states that sharia principles, in general, are the coordination and supervision of zakat management, sharia supervision in zakat institutions, reporting of zakat institutions, and sharia auditing of zakat management form the basis of sharia governance in zakat management organizations. These principles are outlined in Law No. 23 of 2011 regarding the administration of zakat.
There are six sharia governance standards for zakat institutions, according to Hakim et al. (2019); the general approach, competency standards, independence standards, confidentiality standards, sharia compliance standards, and sharia compliance culture. The zakat core principle compiled by BAZNAS and Bank Indonesia includes a sharia oversight board, sharia compliance and regulations, and sharia review. According to the Ministry of Religion of the Republic of Indonesia, five performance metrics can be used to evaluate OPZ governance: the performance of institutions in general, the performance of amil, the performance of collection, the performance of distribution, and the performance of utilization (PUSKAS Baznas & Kementerian Agama RI, 2020).
Research Methods
This study employed a qualitative approach to library research as its methodology. Using written language, qualitative methods are used to explain and describe the characteristics of an object or situation (Sekaran & Bougie, 2016). Library research entails a series of tasks about the method of collecting library data, as well as reading, recording, and processing research materials. OPZ annual reports, journals related to good amil governance, reference books, and the official websites of several OPZs in Indonesia, including Central Baznas, provincial Baznas, LAZ Rumah Zakat, Dompet Dhuafa, and Initiatif Zakat Indonesia, were used as secondary data for this study.
Results and Discussion
The Implementation of Good Amil Governance in Zakat Institutions (OPZ)
By Law Number 23 of 2011, zakat management in Indonesia must be managed professionally by government zakat institutions or private zakat institutions in accordance with the values and principles of good governance (Amalia et al., 2018). Chotib et al. (2018) found that good amil governance highlights the significance of OPZ in addressing all zakat management issues. It is anticipated that professional zakat management will enhance the performance of zakat institutions in Indonesia by maximizing their potential. In light of this, the principles of good amil governance to be discussed in this study are those proposed by Widiastuti et al. (2020), namely sharia compliance, transparency, accountability, responsibility, independency, and fairness. Following is an explanation of library research results on applying the principles of good amil governance in Indonesian zakat institutions.
1) Sharia Compliance Principles
The implementation of zakat management must be based on sharia, with this principle containing an evaluation of zakat institutions’ adherence to sharia principles (Fitrah et al., 2017). Sharia compliance is predominantly determined by the presence or absence of a sharia supervisory board (DPS). The indicator also refers to the sharia compliance index introduced by PUSKAS BAZNAS on September 15, 2020, which includes sharia supervisory variables in the management dimension of zakat institutions, which are represented by the presence of a supervisory board or sharia considerations in zakat institutions (PUSKAS Baznas & Kementerian Agama RI, 2020).
According to 2019 national zakat statistics, there are 572 OPZ in Indonesia, made up of 1 central Baznas, 34 provincial Baznas, 456 district/city Baznas, 26 national LAZs, 18 provincial LAZs, and 37 district/city LAZs (BAZNAS, 2020). Literature findings indicate that these OPZs already have a sharia oversight board. Having a DPS as an independent party that oversees the activities of the OPZ is a requirement for the OPZ's establishment.
However, it cannot be stated that all OPZs in Indonesia has implemented sharia compliance principles, as additional research is required to confirm the presence of other indicators in each OPZ. The certification status of the OPZ's sharia supervisory board, the existence of a standard operating procedure for sharia supervision considerations, and the existence of a sharia supervisory report.
General sharia regulations owned by zakat institutions and aspects related to zakat institutions' amil, especially the professionalism of amil, are additional variables that can be used to measure the application of sharia compliance principles. In terms of sharia regulation, OPZ must have sharia policies and a strategic plan roadmap that leads to maqashid sharia. OPZ must also have a code of ethics for amil and an institutional body responsible for enforcing the code of ethics for amil zakat in the amil variable (PUSKAS Baznas & Kementerian Agama RI, 2020).
Most OPZ in Indonesia has implemented the indicators mentioned earlier of sharia compliance, as evidenced by the websites of each OPZ and the findings of prior research conducted by both government and private zakat institutions. Chotib et al. (2018) discovered that four OPZs in Jember have applied sharia-compliant zakat management principles. Similar findings indicate that the sharia supervisory board in OPZ Yogyakarta (Abdullah et al., 2019), Jabodetabek (Amalia et al., 2018), and other locations serve as a filter for zakat collection and distribution programs that adhere to sharia provisions.
2) Transparency Principles
In the context of zakat management, transparency refers to openness in collecting, managing, and distributing zakat funds. Transparency can also be understood as providing financial information to zakat management organizations regarding financial sources, amounts, usage details, and accountability. The principle of transparency must be applied so that all OPZ activities are known to muzakki, authorities, and the general public and can be accounted for. Transparency is the most critical factor in building stakeholder trust (Puskas BAZNAS, 2019).
The level of transparency of the OPZ is demonstrated not only by the quantity of information and publications provided by the OPZ but also by the quality of the information and publications presented, which must accurately describe the OPZ's performance.
Indicators used to calculate the OPZ transparency index include the availability of financial reports on the website, mass media publications, timeliness of reporting, standard operating procedures (SOPs) and ISO standards, availability of data collection and distribution, and so forth (Puskas BAZNAS, 2019).
Several OPZs in Indonesia have implemented the transparency principle in their zakat administration. This study determined that the administration of zakat in the central BAZNAS, West Java BAZNAS, Central Java BAZNAS, East Java BAZNAS, Zakat House LAZ, Dompet Dhuafa LAZ, and the Indonesian Zakat Initiative LAZ was conducted openly. These OPZs regularly publish financial reports, as well as reports on their collection and distribution, on their websites and in the media. Even on the main BAZNAS website, financial reports are presented in monthly and annual formats, making them easier to read for the public.
According to the findings of Sudirman (2019), the management of the Gorontalo City BAZNAS was transparent. This is because every management of the zakat fund is always accompanied by a responsibility letter detailing all receipts and expenditures. In addition, periodic audits are performed to increase the institution's transparency. However, not all
district/city and provincial BAZNAS zakat management are transparent, despite using a digital system for financial reporting, namely the BAZNAS information and management system (SIMBA). Similar to the management of zakat in the amil zakat institution (LAZ), many LAZs still do not publish their financial reports online but rather email them to muzakki and related parties.
3) Accountability Principles
Accountability is essential to ensure that zakat management is carried out correctly and in the public interest. Therefore, accountability requires clarity regarding who is accountable, to whom, and for what (Chotib et al., 2018). Accountability is interpreted as the requirement for accurate financial and non-financial reporting. Accountability in zakat management refers to accountability for the management of zakat funds, particularly regarding the use of these funds (Fitrah et al., 2017). OPZ accountability is stated in the form of reports, especially financial reports, both monthly, quarterly and annually.
Most OPZ in Indonesia has implemented the principle of accountability and provide financial reports and reports on using zakat funds to account for the zakat funds they manage. The implementation of accountability in OPZ includes clarity regarding the function, structure, and system of OPZ, as reflected in each OPZ's strategic plan. BAZNAS at the central, provincial, and district/city levels have utilized a digital system, namely the BAZNAS management information system (SIMBA). The system facilitates every information user's access to the numerous reports that have been presented. Consequently, OPZ's financial records have referenced the statement of financial accounting standard (PSAK) 109 concerning zakat and infaq/alms accounting.
Accountability reports in the form of financial statements for all OPZ activities include balance sheets, reports of cash inflows and outflows, and reports of cash inflows and outflows. Each activity report is supported by supplementary documentation. In addition, the prepared financial reports are published on the institution’s website. However, not all LAZs make their financial reports public. Additionally, reports on using and distributing zakat funds are typically emailed to muzaki. OPZ also employs standard operating procedures (SOP) for all its activities and programs.
4) Responsibility Principles
OPZ has responsibilities to stakeholders in the context of zakat management, including avoiding the abuse of power, upholding ethics, morals, and morals, and maintaining a healthy institutional environment (Yulianti, 2016). The measurement indicators are the availability of data and information on compliance with laws and regulations (no violation of the service code of ethics), the implementation of regular internal and external audits (financial, managerial, and Sharia), and the availability of analysis and research to evaluate the institution's performance in order to enhance it (Amalia et al., 2018).
The majority of OPZs in Indonesia have met the indicators of compliance with the law, in that all OPZ activities and programs are governed by Law No. 23 of 2011 on the administration of zakat. Each amil will be responsible for their respective fields because they have an apparent authority reference or job description. Amil adheres to the applicable amil zakat code of ethics and does not violate it to the greatest extent possible. With a sense of responsibility, zakat amil will function more effectively. According to Sudirman (2019), the amil spirit is propelled by skilled and trained personnel.
Regular internal and external audits are also conducted by OPZ, particularly central BAZNAS, provincial BAZNAS, and most LAZs. Typically, internal audits occur every four months and external audits occur once a year. In addition, most OPZs continuously evaluate their collection, utilization, distribution, and service programs. Evaluation involves examining what has been done, what has been accomplished, and what has not been accomplished. This is done to enhance the effectiveness of the institution.
5) Independency Principles
The application of the principle of independence in zakat administration ensures objectivity in decision-making because each institutional unit is unaffected by particular interests and pressures and is free of various conflicts of interest, so zakat administration is conducted professionally (Yulianti, 2016). To ensure the application of the principle of independence, interviews with amil in OPZ must be conducted as part of direct research.
According to the literature and previous research, however, several OPZs have implemented the principle of independence in their zakat administration. OPZ is not subject to external pressure and influence in making decisions and taking action. Each OPZ activity's decisions are made independently by the OPZ chairman and division head, devoid of any element of intervention or coercion. The majority of OPZ in Indonesia apply the principle of independence in the form of legal legality, allowing them to issue a Zakat Compulsory Identification Number (NPWZ) for muzakki, which can also be used to reduce the obligatory zakat assets.
6) Fairness Principles
The principle of justice in the context of zakat management is that OPZ must provide the same or equivalent treatment and services to all stakeholders, including muzakki, mustahiq, human resources, and other parties involved in zakat management activities. Without exception, the principles of justice and equality must be applied. OPZ must also consider the interests of all stakeholders and provide opportunities for them to provide input and suggestions for the advancement of zakat institutions. This principle can also be interpreted as fairness in the distribution of zakat funds, which are limited to eight recipients (asnaf).
The majority of OPZ in Indonesia has implemented this principle of justice, in which neither mustahiq nor muzakki is discriminated against. All parties with interest in zakat administration activities are treated equally. Amil provides both Muzaki and Mustahik with the finest service. Additionally, OPZ is very receptive to suggestions, input, and criticism from various parties to enhance its performance. In this instance, the official national zakat management body, BAZNAS, has provided a complaints service on its website. Moreover, regarding distribution fairness, zakat funds are only distributed to eight asnaf recipients of zakat, as measured by their benefits and not by the equal distribution of each asnaf. If the proportion of the poor and poor is more significant than that of converts in area A, then the poor and poor will receive the largest share of zakat and vice versa.
Although most OPZ has implemented the principles of good amil governance, Latifah et al. (2019) found that good amil governance was implemented more effectively by BAZNAS than by LAZ. According to the researcher, this is because BAZNAS has a greater responsibility as the official body for zakat management at the national level. As such, it must have excellent amil governance. Thus, public confidence will increase, and the potential for zakat collection will be expedited and accurate.
The Efficiency of Zakat Distribution in Zakat Institutions (OPZ)
There is a close relationship between Good Amil Governance (GAG) and the effectiveness of zakat management in OPZ. When an OPZ has good governance, it will also be efficient, and vice versa. Nonetheless, there are still obstacles that can impede the governance and effectiveness of OPZs, such as the lack of integration of mustahik data owned by OPZs on both a local and national scale. In addition, the incomplete reports on the distribution of ZIS funds from all institutions, particularly from small OPZs, have prevented an optimal mapping of the benefits that mustahiq has experienced from the distribution of zakat funds (Puskas BAZNAS, 2020). Moreover, in Indonesia, BAZNAS and LAZ serve as both collectors and distributors, and each OPZ will distribute the social funds it manages through its own program. This will result in overlapping zakat distribution, with some mustahiq receiving zakat funds twice from different OPZs.
OPZ makes efforts to digitize the distribution of zakat funds so that the distribution of zakat funds can be carried out effectively and efficiently. This is done to overcome the obstacles above and make zakat management more efficient to have good governance. The issuance of the Decree of the Chairman of BAZNAS Number 33 of 2019 regarding the Mustahik Identification Number is one of the concrete steps that the zakat regulator has taken (NIM).
NIM is BAZNAS's effort to determine the identity of a mustahiq accurately. This program is the result of collaboration between BAZNAS and the Ministry of Social Affairs of the Republic of Indonesia regarding using the Integrated Database (BDT) to distribute zakat funds. The UDB contains comprehensive data on the number of poor individuals. By utilizing UDB, BAZNAS and other zakat institutions can effectively identify mustahiq recipients of zakat funds without fear of duplication with similar program assistance provided by the Ministry of Social Affairs and other non-profit organizations. With this concrete step, on November 10, 2020, OPZ from across Indonesia participated in the National Mustahik Integration training based on NIM. This training was attended by approximately 400 individuals, including BAZNAS RI, National LAZ, BAZNAS and LAZ Province and Regency/City representatives (Pusat Kajian Strategis BAZNAS, 2020). This integration of the National Mustahik is one way to establish a Mustahik database to support poverty mapping in Indonesia. With the release of Decree 33 of 2019, BAZNAS is committed to distributing zakat in an accountable, transparent, and targeted manner by the NIM.
In addition, BAZNAS and the Ministry of Home Affairs of the Republic of Indonesia have used population data for zakat management. This will facilitate BAZNAS' validation of muzakki and mustahiq data based on the ID card number. In the future, both muzakki and mustahiq will only require an E-KTP when paying or receiving zakat. Using this technology, BAZNAS can also identify mustahiq data to prevent misuse and determine if the mustahiq has received similar aid from other social institutions. Thus, zakat funds can be directed to their intended recipients. This has implications for the improved management of zakat funds, which can enhance the management's effectiveness.
Conclusion
The application of the values and principles of good governance is an effort by government zakat institutions or private zakat institutions to manage zakat professionally. It is anticipated that professional zakat management will enhance the performance of zakat management organizations in Indonesia by maximizing their potential. In the context of zakat institutions, this concept is known as good amil governance, and it includes sharia compliance, transparency, accountability, responsibility, independence, and justice. This study revealed that most OPZ have implemented the GAG principles thoroughly. In addition to implementing GAG, zakat funds must be efficiently managed and distributed. The National Board of Zakat (BAZNAS) has therefore resolved the issue of inefficiency in the distribution of zakat in Indonesia through the issuance of the chairman's decision No. 33 of 2019 and the identification of the Mustahik Identification Number (NIM).
Although most OPZ have implemented the GAG principles and BAZNAS has made NIMs to improve the efficiency of the distribution of zakat funds, the researchers have several recommendations for BAZNAS. First, given that few LAZs publish their financial reports through the institution's website, the authors recommend that BAZNAS, the Indonesian zakat regulator, enact regulations mandating that all OPZs publish their financial reports. This is done in an attempt to increase OPZ's transparency. Second, increase collaboration and synergy with LAZ in terms of collection, management, and utilization by developing innovative joint programs to enhance the effectiveness of the zakat administration in Indonesia. Third, increasing the use of digital technology in its collection, management, and utilization is part of an effort to implement good amil governance in order to increase the public's confidence in zakat management organizations.
Author Contributions
Conceptualization: Sri Yayu Ninglasari Data curation: Rifaldi Majid
Formal analysis: Badriyatul Ulya Investigation: Husnul Mirzal Methodology: M. Fikri Himmawan Project administration: Rifaldi Majid Supervision: M. Fikri Himmawan Validation: Badriyatul Ulya Visualization: Sri Yayu Ninglasari
Writing–original draft: Sri Yayu Ninglasari Writing–review&editing: Sri Yayu Ninglasari
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