ICT-based collaborative framework for improving the performance of zakat management organisations in Indonesia
Journal of Islamic Accounting and Business Research
ISSN: 1759-0817
Article publication date: 4 August 2021
Issue publication date: 19 August 2021
Abstract
Purpose
This paper aims to propose a framework for information and communication technology (ICT)-based collaborative zakat management to improve zakat management in Indonesia, especially in collection, distribution and empowerment.
Design/methodology/approach
This paper used a constructive method that used the 3 C (communication, coordination and cooperation) model to develop a framework. This included initial assessment of the current usage of ICT in zakat management and the expectation of collaborative zakat management through in-depth interviews and questionnaires. A focus group discussion was conducted to validate the model.
Findings
ICT is currently used for the administration of zakat management, providing zakat online services and reporting zakat to the public; ICT is not used for collaboration. The proposed collaboration using the 3 C model consists of communication, coordination and cooperation. The focus group discussion validates the proposed ICT-based collaboration framework as an effective strategy for increasing zakat management.
Practical implications
The results highlight strengthening institutional capacity and decreasing overlaps in zakat collection, distribution and empowerment. Zakat institutions need to restructure and reconstruct business processes based on ICT collaboration, and government must provide regulations and ICT infrastructure.
Social implications
The results increase equity and capacity in zakat distribution and empowerment, therefore it can improve poverty alleviation.
Originality/value
The potential and usage of ICT for collaboration among zakat management organisations have not been thoroughly explored. This paper proposes a conceptual framework for collaboration among zakat institutions using ICT to enhance the efficiency and effectiveness of zakat management.
Keywords
Acknowledgements
The authors acknowledge to Ministry of Research, Technology and Higher Education of the Republic of Indonesia for the financial support through research funding. The authors would like to show their gratitude to Universitas Islam Sultan Agung for supporting our work. The authors would also like to thank Editage (www.editage.com) for English language editing.
This work was funded by Kemenristekdikti Republik Indonesia in 2017–2018.
Citation
Mutamimah, M., Alifah, S., Gunawan, G. and Adnjani, M.D. (2021), "ICT-based collaborative framework for improving the performance of zakat management organisations in Indonesia", Journal of Islamic Accounting and Business Research, Vol. 12 No. 6, pp. 887-903. https://doi.org/10.1108/JIABR-05-2020-0154
Publisher
:Emerald Publishing Limited
Copyright © 2021, Emerald Publishing Limited