Rekonstruksi tata kelola zakat berbasis good governance untuk meningkatkan trust muzakki

Studi Kasus BAZNAS Kota Malang

Authors

  • Evana Justine Nur Aisyah Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Guntur Kusuma Wardana Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang

Keywords:

Zakat, good governance, muzakki’s trust, zakat governance, baznas

Abstract

The reconstruction of zakat governance through the implementation of good governance principles is considered an important strategy in strengthening muzakki trust toward zakat management institutions. This study aims to examine how the application of good governance principles at BAZNAS Kota Malang influences public trust and to formulate more effective and professional zakat governance strategies. This research applied a qualitative method using a descriptive-analytical approach. The findings reveal that the implementation of good governance principles such as transparency, accountability, professionalism, and the use of digital technology significantly contributes to increasing muzakki trust in distributing zakat through official institutions. Financial transparency, regular publication of programs, and improved service quality were identified as the main factors in building public confidence. However, some people still prefer to distribute zakat directly to mustahik because they believe it is more targeted and its benefits can be monitored more directly. Therefore, strengthening zakat governance remains necessary through improving institutional accountability, optimizing digital platforms, enhancing the quality of human resources, and developing sustainable empowerment programs for mustahik so that zakat management can be carried out more effectively, responsibly, and sustainably in improving social welfare.

Downloads

Download data is not yet available.

References

Ahimsa, E. A., Sudarsono, H., Ghoni, M. A., & Affandi, M. T. (2023). Understanding muzaki adoption of digital zakat payments in Indonesia. Review of Islamic Social Finance and Entrepreneurship, 2(2), 182–193. https://doi.org/10.20885/risfe.vol2.iss2.art7

Aisyah, W. R. N., & Wardana, G. K. (2022). Faktor-Faktor Yang Mempengaruhi Minat Di Badan Amil Zakat Nasional. Filantropi: Jurnal Manajemen Dan Wakaf Volume, 3(1), 61–73. http://etheses.uin-malang.ac.id/27907/

Azhari, A., & Wardana, G. K. (2024). Peran Bank Syariah Dalam Perkembangan Umkm Di Indonesia. PT Afanin Media Utama Perumahan.

Dewi, M. T., & Wardana, G. K. (2024). Profitabilitas Perbankan Syariah di Asia Tenggara: ICSR, IPI dan Zakat. Jurnal Internasional Penelitian Pembangunan Ekonomi, 5(3), 1302–1317. https://repository.uin-malang.ac.id/20433/2/20433.pdf

Dzilkhaira, N. Z. (2025). The Role of Zakat Collection Unit (UPZ) as an Effort to Increase ZIS Collection in BAZNAS of West Java Province. Filantropi : Jurnal Manajemen Zakat Dan Wakaf, 6(1), 46–54.

Irmawati, Darmawati, Damirah, S. S., & Muliati. (2025). Implementation of Good Corporate Governance towards Productive Zakat Distribution at BAZNAS Kab. Majene (Sharia Economic Review). Jurnal Ilmu Manajemen Profitability, 9(1), 18–25.

Istutik, Wahid, N. M. E. S., & Tuakia, H. (2024). The Influence Of Transparency And Accountability On Muzakki’s Trust In Baznas Malang. Assyarikah Journal Of Islamic Economic Business, 2(4), 775–787. https://doi.org/10.28944/assyarikah.v6i1.2021

Jaya, T. J., Meylianingrum, K., Aghniacakti, A., Kholilah, & Syariati, D. (2025). Impact Of Macroeconomic Variables And Zakat On Poverty Alleviation : Evidence From Indonesian Panel Data Analysis. Al-Intaj Jurnal EKonomi Dan Perbankan Syariah, 11(1), 156–172. https://repository.uin-malang.ac.id/25004/

Kahpi, H. S., Amiruddin, S., & Maisyah, K. (2025). Tata Kelola Zakat dan Kepercayaan Institusional : Studi Persepsi Muzakki ( ASN ) terhadap BAZNAS Provinsi Banten. Silatene : Jurnal Sosial Humaniora, 3(2), 53–61. https://doi.org/10.53611/3y1rv328

Mahendrata, G. (2025). Analysis Of Effectiveness , Transparency And Accountability Of Zakat Management At The National Zakat Amil Agency Of Bondowoso Regency Zakat is one of the pillars of Islam that must be fulfilled by Muslims who have met certain. Indo-Fintech Intellectuals: Journal of Economics and Business, 5(3), 6442–6457. https://doi.org/10.54373/ifijeb.v5i3.3715

Maulidina, I. H., & Solekah, N. A. (2020). Anteseden Perilaku Membayar Zakat pada Badan Amil Zakat Nasional di Lumajang. Equilibrium: Jurnal Ekonomi Syariah, 8(2), 235–254. https://repository.uin-malang.ac.id/7094/1/7094.pdf

Mubarok, W. I. M., & Safitri, R. (2022). Analisis faktor yang mempengaruhi minat muzaki membayar zakat. Jurnal Tabarru’ : Islamic Banking and Finance, 5(2), 474 – 479. https://repository.uin-malang.ac.id/15036/7/15036.pdf

Mulindra, M. A., Novianty, I., & Setiawan, I. (2023). Muzakki’s Perception Regarding Implementation Good Corporate Governance ( GCG ) Against Muzakki’s Trust in OPZ. Indonesian Journal of Economics and Management, 3(3), 582–591. https://doi.org/10.35313/ijem.v3i3.4876

Munir, Z. A. H. (2021). The Effect Of Financial Report Transparency And Zakat Management On Muzakki Trust In Baznas Lombok Timur. Al-Risalah: Forum Kajian Hukum Dan Sosial Kemasyarakatan, 21(2), 194–207. https://doi.org/10.30631/al-risalah.v21i2.889

Nashirudin, M., Razali, R., & Ulfah, A. K. (2025). Modernizing Zakat and Waqf Management Indonesia : A Legal And Governance Perspective. Mazahib: Jurnal Pemikiran Hukum Islam, 24(1), 198–220. https://doi.org/10.21093/mj.v24i1.9419

Ramadhanti, I., & Laila, N. (2020). Analisis Perbandingan Tingkat Kesehatan Bank Menggunakan Rasio Yang Terdapat Pada Rgec (Bank Devisa Konvensional Dan Bank Devisa Syariah Periode 2014-2018). Jurnal Ekonomi Syariah Teori Dan Terapan, 7(7), 1362. https://doi.org/10.20473/vol7iss20207pp1362-1377

Safitri, D. H., & Dzikrulloh, D. (2024). Enhancing Fundraising with Digital Transaction in Indonesia : A Systematic Literature Review ( SLR ). Perisai Islamic Banking and Finance Journal, 8(April), 95–113. https://doi.org/10.21070/perisai.v8i1.1692

Setiyadi, A., Mahri, A. J. W., Juliana, J., & Sutjipto, H. (2025). Descriptive Study on Allocation of Zakat Distribution Based on Maqashid Syariah. Iqtisad : Journal of Islamic Economic and Civilization, 1(1), 33–52. https://doi.org/10.61630/irjiec.v1i1.3

Shafiyyah, N., & Fithria, A. (2023). Accountability, Transparency, Managerial Attitude and Muzakki’s Trust: A Study on the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta. At-Taqaddum, 15(23), 115–125. https://doi.org/10.21580/at.v15i2.17815

Syahputra, A., & Mukhtasar, M. (2021). Digitizing Zakat Collection through the E-payment System. Al-Amwal : Jurnal Ekonomi Dan Perbankan Syari’ah, 13(1), 14–30. https://doi.org/10.24235/amwal.v13i1.7962

Ulfah, A. K., Razali, R., & Ismail, S. M. A. (2025). Unveiling the Power of Good Corporate Governance : The Key to Effective. Filantropi : Jurnal Manajemen Zakat Dan Wakaf, 6(1), 1–9. https://doi.org/10.22515/finalmazawa.v6i1.10104

Ummah, S., Yusuf, S. D., Kadir, R. D., & Sekarrini, L. A. (2025). Effectiveness and Accountability of Zakat Fund Management at LAZ Yakesma Based on the Analysis of Sharia Financial Ratios 2017-2022. Journal of Golden Ratio Of Finance Management, 5(2), 518–531. https://doi.org/10.52970/grfm.v5i2.1438

Wicaksono, N. R., & Wardana, G. K. (2025). Optimilisasi distribusi sembako oleh baznas kota blitar untuk fakir dhuafa di tiga kecamatan. Maliki Interdisciplinary Journal (MIJ), 3(5), 1274–1279. https://urj.uin-malang.ac.id/index.php/mij/article/view/14519

Wijayati, F. L. (2021). Conceptualization Good Amil Governance In Zakat. Journal of Business Management Review, 2(2), 107–135. https://doi.org/10.47153/jbmr22.1032021

Windiasari, F., & Rahayu, Y. S. (2025). The Influence Of Religiosity, Knowledge, And Income On Individuals’ Decisions To Pay Zakat, Infaq, And Sadaqah (Zis): A Study At Baznas Malang City. Journal International Conference of Islamic Economics and Business, 11, 93–98. https://repository.uin-malang.ac.id/27086/

Zadjuli, S. I., Shofawati, A., & Muryani. (2020). Implementing good corporate governance in zakat institution. Bussecon Review of Social Sciences, 2(1), 27–37. https://doi.org/10.36096/brss.v2i1.158

Published

2026-06-23

How to Cite

Aisyah, E. J. N., & Wardana, G. K. (2026). Rekonstruksi tata kelola zakat berbasis good governance untuk meningkatkan trust muzakki: Studi Kasus BAZNAS Kota Malang. Maliki Interdisciplinary Journal, 4(8), 74–81. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/27556

Issue

Section

Articles

Most read articles by the same author(s)