Assessing Digital Transformation in Zakat Management Organizations in Indonesia
DOI:
https://doi.org/10.22373/share.0084Keywords:
digital readiness, zakat management organizations, digital transformation, zakat governance, digital readiness indexAbstract
The rapid growth of digital technology has reshaped zakat management, particularly in improving the efficiency, transparency, and accountability of collection, distribution, and reporting activities. In urban areas with strong digital penetration, Zakat Management Organizations (Organisasi Pengelola Zakat-OPZ) are increasingly encouraged to integrate digital systems into their operational activities. However, the continuing gap between zakat potential and actual collection suggests that the digital readiness of OPZ has not been fully optimized. This study evaluates the level of digital readiness among OPZ in Bandung City using the Zakat Management Organization Digital Readiness Index (IKDZ) developed by BAZNAS and Bank Indonesia. A descriptive quantitative approach was employed using primary data collected through structured questionnaires distributed to nine OPZ. The assessment covers four dimensions: digital infrastructure, utilization of digital technology, digital ecosystem and culture, and human resource competencies. The findings indicate that the digital readiness of OPZ in Bandung City is generally high. Eight OPZ are categorized as Digital Native, while one OPZ remains in the IT-Developing category. The reporting dimension achieved the highest readiness level, whereas the distribution and utilization dimensions still show several technical limitations. The study also identifies human resource competence and digital system integration as the main challenges affecting sustainable digital transformation in zakat management.
ABSTRAK - Menilai Transformasi Digital pada Organisasi Pengelola Zakat di Indonesia. Perkembangan teknologi digital telah mendorong perubahan dalam pengelolaan zakat, terutama dalam meningkatkan efisiensi, transparansi, dan akuntabilitas penghimpunan, pendistribusian, serta pelaporan zakat. Di wilayah perkotaan dengan tingkat penetrasi digital yang tinggi, Organisasi Pengelola Zakat (OPZ) dituntut untuk mengintegrasikan sistem digital ke dalam aktivitas operasionalnya. Namun, kesenjangan antara potensi dan realisasi zakat menunjukkan bahwa kesiapan digital OPZ masih belum optimal. Penelitian ini bertujuan mengevaluasi tingkat kesiapan digital OPZ di Kota Bandung menggunakan Indeks Kesiapan Digital Zakat (IKDZ) yang dikembangkan oleh BAZNAS dan Bank Indonesia. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan data primer yang diperoleh melalui penyebaran kuesioner terstruktur kepada sembilan OPZ. Penilaian dilakukan terhadap empat dimensi, yaitu infrastruktur digital, pemanfaatan teknologi digital, ekosistem dan budaya digital, serta kompetensi sumber daya manusia. Hasil penelitian menunjukkan bahwa tingkat kesiapan digital OPZ di Kota Bandung tergolong tinggi. Delapan OPZ berada pada kategori Digital Native, sedangkan satu OPZ termasuk kategori IT-Developing. Dimensi pelaporan menunjukkan tingkat kesiapan tertinggi, sementara dimensi pendistribusian dan pendayagunaan masih menghadapi beberapa keterbatasan teknis. Penelitian ini juga menunjukkan bahwa kompetensi sumber daya manusia dan integrasi sistem digital menjadi tantangan utama dalam mendukung transformasi digital pengelolaan zakat yang berkelanjutan.
References
Adiwijaya, Z. A., & Amilahaq, F. (2023). Mustahik economic empowerment through micro business development. Jurnal Ilmiah Ekonomi Islam, 9(2), 1683–1697. https://doi.org/10.29040/jiei.v9i2.7446
Afwan, M. M., & Andri. (2022). Optimalisasi pengelolaan zakat di Indonesia melalui penerapan teknologi mutakhir. Jurnal An-Nahl, 9(2), 72–79. https://doi.org/10.54576/annahl.v9i2.56
Amory, J. D. S., Mudo, M., & J, R. (2025). Transformasi ekonomi digital dan evolusi pola konsumsi: Tinjauan literatur tentang perubahan perilaku belanja di era internet. Jurnal Minfo Polgan, 14(1), 28–37. https://doi.org/10.33395/jmp.v14i1.14608
Anisyah, S. S., Prihatni, R., & Nasution, H. (2024). Analisis kinerja keuangan Lembaga Amil Zakat Nasional Rumah Zakat periode 2017–2022. Jurnal Akuntansi, Perpajakan dan Auditing, 5(3), 473–484. https://doi.org/10.21009/japa.0503.01
Asytuti, R., Arifin, F., & Shubhi, K. (2025). Optimizing the potential of zakat management in Indonesia through technology integration. JIEF Journal of Islamic Economics and Finance, 5(1), 59–65. https://doi.org/10.28918/jief.v5i1.8683
Awalurramadhana, A., Ibrahim, A., & Furqani, H. (2024). Analisis pemetaan potensi zakat di Provinsi Aceh tahun 2023. EKOBIS Syariah, 8(2), 9–32. https://doi.org/10.22373/ekobis.v8i2.26151
Badan Amil Zakat Nasional. (2021). Indeks kesiapan digital organisasi pengelola zakat. Pusat Kajian Strategis BAZNAS dan Departemen Ekonomi dan Keuangan Syariah Bank Indonesia.
Badan Amil Zakat Nasional. (2024). Laporan akhir tahun zakat nasional 2024. BAZNAS. https://baznas.go.id/assets/images/szn/LPZ%20Nasional%20Akhir%20Tahun%202024.pdf
Batubara, T. R., & Syahbudi, M. (2022). Operasional Badan Amil Zakat Nasional (BAZNAS) dalam penghimpunan serta penyaluran dana zakat di Kota Pematangsiantar. El-Mujtama: Jurnal Pengabdian Masyarakat, 3(1), 106–115. https://doi.org/10.47467/elmujtama.v3i1.2273
BAZNAS West Java Province. (2024). Annual report BAZNAS Jabar 2024. Badan Amil Zakat Nasional – Provinsi Jawa Barat. https://ppid.baznasjabar.org/page/9fb1a983-2ebf-43aa-9bb7-f34eb55981a5/annual-report
Busyro, W., & Razkia, D. (2020). Dampak distribusi zakat dalam mengurangi kemiskinan berdasarkan model CIBEST: Studi kasus di BAZNAS Kota Pekanbaru. Jurnal Tabarru': Islamic Banking and Finance, 3(2), 326–334. https://doi.org/10.25299/jtb.2020.vol3(2).5807
Cerrolya, M. A., & Wardani, T. E. (2025). Analisis kinerja penghimpunan dan penyaluran zakat maal: LAZ Dompet Dhuafa Republika tahun 2019–2023. AIB-JEI, 1(1), 1–11. https://aibjei.com/aib-jei/article/view/1
Che Mohd Salleh, M., & Chowdhury, M. A. M. (2020). Technological transformation in Malaysian zakat institutions. International Journal of Zakat, 5(3), 44–56. https://doi.org/10.37706/ijaz.v5i3.263
Dahlia, M., Ibrahim, A., & Riza, A. (2020). Pengaruh literasi keuangan syariah terhadap keputusan menggunakan lembaga keuangan syariah. Share, 1–13. https://doi.org/10.22373/share.v0i0.27707
Damayanti, E. (2025). Analysis of the level of digitalization of zakat management organizations in BAZNAS Luwu Raya with the readiness index approach of zakat management organizations. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 7(2), 1338–1353. https://doi.org/10.24256/kharaj.v7i2.7515
Darajat, U. A. (2025). Wealth distribution inequality and social justice in Islamic economics: An evaluation of the role of zakat, waqf, and Islamic philanthropic instruments in the digital economy era in Indonesia. Journal of Social Science and Economics, 4(2), 152–165. https://doi.org/10.37812/josse.v4i2.2037
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
Durohman, H., Marwa, S. S., & Andini, F. A. D. (2023). Assessing the national zakat amil institution's financial performance before and during the COVID-19 pandemic. Islamic Economics and Business Review, 2(3). https://doi.org/10.59580/iesbir.v2i3.6718
Fadilah, S., Fitriah, E., Maemunah, M., Fauziah, N. E., Lestari, R., & Rosdiana, Y. (2025). Performance of zakat institutions: Strategies for using financial technology to increase zakat collection. Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 9(2), 259–275. https://doi.org/10.29313/amwaluna.v9i2.4022
Gani, E. A., Herdinata, C., & Dewi, L. (2025). Digital transformation on competitive advantage through customer experience in Indonesian companies. Jurnal Ilmiah Manajemen Kesatuan, 13(6), 4321–4334. https://doi.org/10.37641/jimkes.v13i6.3978
Gfrerer, A., Hutter, K., Füller, J., & Ströhle, T. (2021). Ready or not: Managers' and employees' different perceptions of digital readiness. California Management Review, 63(2), 23–48. https://doi.org/10.1177/0008125620977487
Ghaouri, M. H., Kassim, S., Othman, A. H. A., & Zakariyah, H. (2023). Behavioural intention of zakat participants towards the zakat fund in Morocco. ISRA International Journal of Islamic Finance, 15(1), 36–53. https://doi.org/10.55188/ijif.v15i1.484
Goodhue, D. L., & Thompson, R. L. (1995). Task-technology fit and individual performance. MIS Quarterly, 19(2), 213–236. https://doi.org/10.2307/249689
Hadi, R., Shofwa, Y., Lamela, D., & Riyadi, S. (2024). Digital zakat management, transparency in zakat reporting, and the zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration. International Journal of Data and Network Science, 8(1), 597–608. https://doi.org/10.5267/j.ijdns.2023.8.025
Hakim, W., Linggato, A., Alghifari, M. K., Luthfi, M. A. K., & Kusuma, M. R. (2025). Peran dan transformasi digital BAZNAS RI dalam mendukung pemerataan teknologi di BAZNAS daerah dan masyarakat. Jurnal Sistem Informasi, 3(1). https://ejournal.universitasmandiri.ac.id/index.php/jsi/article/view/233
Hamzah, & Hasri, M. (2021). Distribution of zakat directly without going through the amil zakat agency: Juridical and maslahat perspective. Jurnal Al-Kharaj, 1(1), 76–93. https://doi.org/10.30863/alkharaj.v1i1.1546
Hidayanti, N. F. (2025). Optimizing digital-based zakat management: Analyzing the effectiveness of zakat applications in improving transparency and accountability. Jurnal Studi Ekonomi dan Bisnis Islam, 6(1), 1–16. https://doi.org/10.31764/jseit.v5i2
Hidayat, A., & Mukhlisin, M. (2020). Analysis of zakat growth on the Dompet Dhuafa online zakat application. Jurnal Ilmiah Ekonomi Islam, 6(3), 675–684. https://doi.org/10.29040/jiei.v6i3.1435
Humaidi, H., Umar, U., Abdullah, M. R., & Khaerunnisa, K. (2022). Comparative study of zakat funds collection through manual fundraising and digital fundraising in Indonesia. Jurnal Ilmiah Ekonomi Islam, 8(1), 347–356. https://doi.org/10.29040/jiei.v8i1.4601
Ikhsan, U., Yuliana, Akbar, M. R., Dirgandari, A. A., & Sundari, A. (2025). Analysis of the implementation of PSAK 109 in enhancing transparency and accountability of zakat institutions. Jurnal Akuntansi, 15(2). https://doi.org/10.33369/jakuntansi.15.2.71-80
Islamiyah, I. (2025). Digitalisasi pembayaran zakat dalam upaya meningkatkan efektivitas penghimpunan dan pengelolaan zakat: Studi kasus BAZNAS Kota Malang (Master’s thesis, Universitas Islam Negeri Maulana Malik Ibrahim). http://etheses.uin-malang.ac.id/80993/
Kambuno, N. B., Sari, W. E., & Arifin, D. (2020). Sistem informasi geografis pemetaan tempat kos di Samarinda berbasis web. Buletin Poltanesa, 21(1), 11–17. https://doi.org/10.51967/tanesa.v21i1.320
Kamri, N. A., Ramlan, S. F., & Ibrahim, A. (2014). Qurʾanic work ethics. Journal of Usuluddin, 40, 135–172. https://doi.org/10.22452/usuluddin.vol40.6
Kasri, R. A., & Sosianti, M. W. (2023). Determinants of the intention to pay zakat online: The case of Indonesia. Journal of Islamic Monetary Economics and Finance, 9(2), 275–294. https://doi.org/10.21098/jimf.v9i2.1664
Kholid, A. N. (2020). Dampak zakat, infak dan sedekah (ZIS) terhadap penurunan tingkat kemiskinan dan percepatan pengentasan kemiskinan. Jurnal Bina Ummat: Membina dan Membentengi Ummat, 2(1), 65–105. https://doi.org/10.38214/jurnalbinaummatstidnatsir.v2i01.40
Kholis, N., Ghozali, I., & Harto, P. (2025). Analyzing the behavior of millennial Muslim generation in paying zakat digitally. Inferensi: Jurnal Penelitian Sosial Keagamaan, 19(1), 27–48. https://doi.org/10.18326/infsl3.v19i1.27-48
Machado, A. C., Bilo, C., & Helmy, I. (2018). The role of zakat in the provision of social protection: A comparison between Jordan, Palestine and Sudan (Working Paper No. 168). International Policy Centre for Inclusive Growth.
Makarim, D. F., & Hamzah, M. Z. (2024). Peran dan potensi digitalisasi manajemen zakat: Sebuah systematic literature review. Jurnal Ilmiah Ekonomi Islam, 10(1), 463–471. https://doi.org/10.29040/jiei.v10i1.12406
Marzuki, I., & Indriyani, M. (2024). Analisis efektivitas pembayaran digital dalam optimalisasi pengumpulan zakat di BAZNAS DKI Jakarta. Al-Mithoa: Jurnal Ekonomi dan Keuangan Syariah, 2(1), 24–39. https://ejurnal.iiq.ac.id/index.php/almithoa/article/view/2506
Mauludin, M. R., & Herianingrum, S. (2022). Pengaruh digital zakat terhadap penghimpunan zakat dan kinerja lembaga amil zakat. Jurnal Ekonomi Syariah Teori dan Terapan, 9(1), 47–58. https://doi.org/10.20473/vol9iss20221pp47-58
Muhammad Fakhrur Rasyid. (2025). Evaluating the institutional effectiveness of BAZNAS for poverty alleviation in Indonesia. Sinergi International Journal of Islamic Studies, 3(3), 139–155. https://doi.org/10.61194/ijis.v3i3.805
Muliana, & Syahbudi, M. (2022). Analisis penghimpunan dana ZIS (Zakat Infaq Sedekah) berbasis digital: Studi kasus LAZNAS Nurul Hayat Cabang Medan. PESHUM: Jurnal Pendidikan, Sosial dan Humaniora, 1(6), 654–661. https://doi.org/10.56799/peshum.v1i6.926
Munir, Z. A. H. (2021). Accountability and zakat management on muzakki trust. Al-Risalah, 21(2), 194–207. https://doi.org/10.30631/al-risalah.v21i2.889
Nasution, R. A., Rusnandi, L. S. L., Qodariah, E., Arnita, D., & Windasari, N. A. (2018). The evaluation of digital readiness concept: Existing models and future directions. The Asian Journal of Technology Management, 11(2), 94–117. https://doi.org/10.12695/ajtm.2018.11.2.3
Nelawati, E., & Nurasyiah, A. (2023). Muzakki and donor preferences in choosing digital payment for ZIS payments: Case study at Rumah Zakat [Conference paper]. International Conference on Zakat. https://doi.org/10.37706/iconz.2023.641
Nopiardo, W. (2017). Strategi fundraising dana zakat pada BAZNAS Kabupaten Tanah Datar. Jurnal Imara, 1(1), 58–71. https://doi.org/10.31958/imara.v1i1.991
Omar, N., & Khairi, K. F. (2021). Zakat and blockchain: A review. International Journal of Islamic Economics and Finance Research, 4(2), 60–66. https://doi.org/10.53840/ijiefer53
Outlook Zakat Indonesia 2024. (2024). Pusat Kajian Strategis BAZNAS.
Pitria, R. K., Aisy, D. R., & Anggraeni, R. R. T. (2024). Does reporting of Aksi Cepat Tanggap cases affect public trust on zakat institutions? Share: Jurnal Ekonomi dan Keuangan Islam, 13(1), 207–216. https://doi.org/10.15408/sjie.v13i1.41075
Putra, G. D. A., Wira, A., & Novia, A. (2023). Digital readiness of zakat management organization in West Sumatera. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 15(2), 411–428. https://doi.org/10.15408/aiq.v15i2.35504
Qanita, A. (2024). Examining the role of zakat as Islamic social finance and its contribution to multidimensional poverty alleviation. Filantropi: Jurnal Manajemen Zakat dan Wakaf, 5(2), 66–79. https://doi.org/10.22515/finalmazawa.v5i2.9539
Qutaiba, M., Owais, M., & Muharam, A. S. (2024). The current issue of reporting zakat in Indonesia: A critical analysis. Journal of Islamic Economics and Business Research, 4(1), 1–25. https://doi.org/10.18196/jiebr.v4i1.227
Rahmati, A., & Ibrahim, A. (2022). Strategi pengembangan perbankan syariah dalam menghadapi financial technology. Istinbath, 21(1), 125–141. https://doi.org/10.20414/ijhi.v21i1.490
Rohim, A. N. (2019). Optimalisasi penghimpunan zakat melalui digital fundraising. Al-Balagh: Jurnal Dakwah dan Komunikasi, 4(1), 59–90. https://doi.org/10.22515/balagh.v4i1.1556
Sandi, R., & Alamsyah, I. D. (2023). Zakat transformation in improving economic welfare in the digital era. Al-Hamdulillah: Jurnal Ekonomi Islam, 2(1). https://doi.org/10.54209/alhamdulillah.v2i01.320
Sari, J. D. P. (2022). Baitul Mal strategy in increasing community interest in paying zakat, infaq, and alms in Baitul Mal Aceh Tamiang. Asnaf: Journal of Islamic Social Finance, 1(1). https://doi.org/10.32505/asnaf.v1i1.4122
Setiyani, I., Setiowati, N. E., & Haerisma, A. S. (2023). Reporting transparency and accountability of Cirebon City BAZNAS finance based on PSAK 109. Jurnal Ekonomi Digital, 1(1), 35–52. https://doi.org/10.59261/jedvb.v1i1.3
Sisdianto, E., Fitri, A., & Isnaini, D. (2021). Penerapan pembayaran zakat digital dalam perspektif ekonomi Islam (Chasles Society). Fidusia: Jurnal Keuangan dan Perbankan, 4(2), 112–123. https://doi.org/10.24127/jf.v4i2.644
Soleh, M. (2020). Zakat fundraising strategy: Opportunities and challenges in the digital era. Journal of Nahdlatul Ulama Studies, 1(1), 1–16. https://doi.org/10.35672/jnus.v1i1.1-16
Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Tho'in, M., Budiyono, B., Ma'ruf, M. H., & Rukmini, R. (2020). Pendampingan pengelolaan dan perhitungan dana zakat sesuai syariat Islam bagi para takmir masjid. Budimas: Jurnal Pengabdian Masyarakat, 2(1), 55–63. https://doi.org/10.29040/budimas.v2i1.2107
Ulya, M., & Rodatul, S. (2024). Dampak daya beli dan penetrasi internet terhadap pertumbuhan bisnis start up di Indonesia. J-DBS: Jurnal Darunnajah Business Studies, 1(1), 21–30. https://ejournal.darunnajah.ac.id/index.php/J-DBS/article/view/197
Utomo, I. C., Rokhmah, S., Muqorobin, M., & Muslihah, I. (2020). Web-based distribution of zakat, infaq, and shodaqoh: Case study of Surakarta City region. International Journal of Computer and Information System, 1(1), 16–21. https://doi.org/10.29040/ijcis.v1i1.4
Wahyudi, R., & Pambudi, D. S. (2022). Digital zakat payment: User experience of Islamic bank in Indonesia. At-Taqaddum, 14(2), 61–70. https://doi.org/10.21580/at.v14i2.14252
Yusuf, R. (2025). Transformasi digital zakat: Analisis efektivitas platform digital dalam peningkatan kepatuhan muzakki di era Society 5.0. Ad-Diwan: Jurnal Ekonomi Islam, 9(1), 183–192. https://doi.org/10.30868/ad.v9i001.8810
Zaki, M. M. M., Ahmad, A. F. R., & Sulong, J. (2020). Education zakat distribution practice in the Kedah Zakat Board: Analysis towards the maslahah and social principles. International Journal of Academic Research in Business and Social Sciences, 10(7). https://doi.org/10.6007/ijarbss/v10-i7/7710
Downloads
Published
License
Copyright (c) 2026 Tiara Salsabila Azzahra, Yunizar Yunizar, Muhammad Fathrul Quddus (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal a right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work
