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Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech)

Tika Widiastuti (Islamic Economics Department, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia)
Eko Fajar Cahyono (Islamic Economics Department, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia)
Siti Zulaikha (Islamic Economics Department, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia)
Imron Mawardi (Islamic Economics Department, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia)
Muhammad Ubaidillah Al Mustofa (Islamic Economics Department, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 26 February 2021

Issue publication date: 21 June 2021

810

Abstract

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.

Keywords

Acknowledgements

The authors would like to appreciate the Research and Innovation Centre of Universitas Airlangga for financial support in writing this research. The authors would like to thank representatives of zakat institutions, zakat practitioners, academics, zakat associations and regulators for their support and participation in the completion of this research.

All authors in this study have measurable contributions. The first author built the ANP model, conducted interviews, compiled questionnaires and conducted literature analysis. The second author searches for additional knowledge that can be considered as up-to-date information. The third author evaluates and criticizes the results. The fourth author wrote an analysis of the results and emphasized the factors considered before writing the conclusion. The last author processed the data and reported the ANP results.

Citation

Widiastuti, T., Cahyono, E.F., Zulaikha, S., Mawardi, I. and Al Mustofa, M.U. (2021), "Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech)", Journal of Islamic Accounting and Business Research, Vol. 12 No. 3, pp. 301-319. https://doi.org/10.1108/JIABR-09-2020-0307

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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