Assessing the Implementation of Good Sharia Business Governance in Zakat Management: A Study of BAZNAS in Pekalongan Regency
DOI:
https://doi.org/10.28918/jtap.v1i1.10694Keywords:
Zakat, Good Sharia Business Governance, Literature Review, BAZNAS, Sharia GovernanceAbstract
This research aims to examine the implementation of Good Sharia Business Governance (GSBG) principles in zakat governance through a literature study with a focus on BAZNAS Pekalongan Regency. GSBG is a governance framework that integrates sharia principles, such as transparency, accountability, social responsibility, independence, and fairness, into the management of Islamic financial and philanthropic institutions. This research uses a literature review method to analyse various sources, including scientific journals, regulations, BAZNAS official reports, and media articles related to zakat management and GSBG practices. The study shows that BAZNAS Pekalongan Regency has made significant efforts to implement GSBG principles, including through the digitalisation of zakat services (zakat calculator, Muzaki Card, and online confirmation service) and increased transparency of public information. However, some aspects, such as the effectiveness of supervision and the community's digital literacy, remain a challenge. This study recommends strengthening the sharia-based digital system and improving institutional capacity to support better and sustainable zakat governance.
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