Improving Digital Zakat Governance Through Scenario-Based Simulation and Good Amil Governance Principles in Sharia Economic Law

Authors

  • Farrel Izham Prayitno UIN Sunan Kalijaga Yogyakarta, Indonesia.
  • Ayu Qamariya UIN Sunan Kalijaga Yogyakarta, Indonesia.

DOI:

https://doi.org/10.30651/mqsd.v15i2.31565

Abstract

Digitization of zakat management offers significant potential in improving financial efficiency, transparency, and inclusion, but at the same time poses governance challenges related to accountability, regulatory coherence, and sharia compliance. Previous research has generally focused on technology adoption and institutional performance, so there are still gaps in the development of normative governance reconstruction based on sharia economic law. This research aims to reconstruct the digital zakat governance model based on the principles of Good Amil Governance in the perspective of sharia economic law. This study uses a normative-analytical approach and scenario-based simulation by utilizing secondary data from regulatory documents, institutional reports, and the latest scientific literature, and supported by an indicator-based semi-quantitative assessment model. The results of the study show that the proposed model is able to improve governance performance from moderate to high levels, especially in the aspects of digital accountability, transparency, and normative compliance. The most significant improvement occurred in the digital governance dimension, which indicates that system integration and traceability are the main structural weaknesses in the current zakat practice. Theoretically, this research contributes by integrating the theories of Good Governance, Good Amil Governance, and maqasid al-shariah in one comprehensive analytical framework. Practically, this study offers implementing recommendations in the form of real-time reporting systems, digital audit standards, and regulatory harmonization. This research emphasizes that structured, sharia-compliant, and digitally integrated digital zakat governance is the key to increasing the effectiveness, credibility, and sustainability of zakat management in the digital era.

Keywords: Digital Zakat Governance; Good Amil Governance; Sharia Economic Law; Maqasid Al-Shariah; Islamic Social Finance.

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Published

30-08-2026

Issue

Vol. 15 No. 2 (2026): Maqasid: Jurnal Studi Hukum Islam

Section

Artikel

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Copyright (c) 2026 Farrel Izham Prayitno, Ayu Qamariya

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