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Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech)
Journal of Islamic Accounting and Business Research ( IF 2.5 ) Pub Date : 2021-02-26 , DOI: 10.1108/jiabr-09-2020-0307
Tika Widiastuti , Eko Fajar Cahyono , Siti Zulaikha , Imron Mawardi , Muhammad Ubaidillah Al Mustofa

Purpose

This study aims to formulate a strategy for optimizing zakat governance in zakat institutions in East Java Province by identifying priority problems, creating solutions and developing strategies.

Design/methodology/approach

This qualitative research uses the analytical network process method. Ten respondents representing practitioners, academics, associations and regulators were selected for their expertise in zakat governance. The data were processed using Super Decision software program and Excel.

Findings

Priority issues in optimizing zakat governance found in this study are lack of information on Mustahik’s needs and development to Muzakki and the low motivation and ability of Mustahik to develop. Improving the quality and capacity of Amil’s, especially in the technological aspect, is a priority solution. The priority strategy considers intensification (by developing Amil’s ability to use technology) and extensification (by increasing Amil’s numbers who master technology).

Practical implications

The results highlight the urgency of increasing Amil’s capacity and capability in technology-based zakat management. Zakat institutions need to prepare for management’s transformation toward zakat technology as one of the priorities in optimizing zakat governance.

Originality/value

Problems, solutions and strategies for optimizing zakat governance are collected by connecting it to the Zakat Core Principles, namely, the ninth principle of collection management and the tenth principle of distribution management. Further, for identifying problems, solutions and strategies, four aspects must be considered of Amil, Muzakki, Mustahiq and other supporting elements to present better policies to optimize zakat governance.



中文翻译:

使用分析网络过程 (ANP) 优化东爪哇的 zakat 治理:zakat 技术 (ZakaTech) 的作用

目的

本研究旨在通过确定优先问题、制定解决方案和制定战略,制定优化东爪哇省天课机构的天课治理的策略。

设计/方法/方法

该定性研究使用分析网络过程方法。代表从业者、学者、协会和监管机构的 10 名受访者因其在天课治理方面的专业知识而被选中。使用 Super Decision 软件程序和 Excel 处理数据。

发现

本研究中发现的优化天课治理的优先问题是缺乏关于 Mustahik 对 Muzakki 的需求和发展的信息,以及 Mustahik 发展的动力和能力低下。提高 Amil 的质量和能力,特别是在技术方面,是一个优先解决方案。优先战略考虑了集约化(通过发展 Amil 使用技术的能力)和扩展(通过增加 Amil 掌握技术的人数)。

实际影响

结果突显了提高 Amil 在基于技术的天课管理方面的能力和能力的紧迫性。天课机构需要为管理层向天课技术转型做准备,将其作为优化天课治理的优先事项之一。

原创性/价值

优化天课治理的问题、解决方案和策略是通过将其与天课核心原则联系起来收集的,即第九项征收管理原则和第十项分配管理原则。此外,为了识别问题、解决方案和策略,必须考虑 Amil、Muzakki、Mustahiq 和其他支持元素的四个方面,以提出更好的政策来优化 zakat 治理。

更新日期:2021-02-26
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