Evaluating Zakat Management Efficiency and Institutional Capacity through the International Standard of Zakat Management Framework

Ani Qotuz Zuhro’ Fitriana

doi:10.61987/jemr.v5i5.3053

Authors

Ani Qotuz Zuhro’ Fitriana Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember

DOI:

https://doi.org/10.61987/jemr.v5i5.3053

Keywords:

Zakat Management, Efficiency, Institutional Capacity, ISZM

Abstract

This study aims to evaluate the efficiency and capacity of the National Zakat Agency (BAZNAS) using the International Standard of Zakat Management (ISZM) and identify implications for zakat management education. The study employed a quantitative descriptive design using audited and available BAZNAS financial reports for 2020–2022 selected through purposive sampling. Data were analyzed through ISZM-based ratio calculations, data condensation, data display, verification, and triangulation. The results show that efficiency performance was generally poor in 2020 and 2021, with most indicators classified as poor, but improved substantially in 2022 when all efficiency indicators were categorized as good. Institutional capacity was strong throughout the period, although main revenue growth was poor in 2020 and program expense growth was poor in 2022. The study concludes that adaptability, financial resilience, and resource management are essential for zakat governance. The findings imply that BAZNAS should strengthen adaptive management, digital fundraising, and program planning, while zakat management education should emphasize crisis management, adaptive leadership, financial literacy, and case-based learning to develop skilled and resilient zakat managers.

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