the Effectiveness of Zakat Applications in Improving Transparency and Accountability
Abstract
Abstract: The development of digital technology has opened up new opportunities in zakat management, making research on the effectiveness of digital-based zakat applications important to ensure that zakat management is increasingly transparent, accountable, and in accordance with sharia principles. This study aims to analyze the effectiveness of digital-based zakat applications in improving the transparency and accountability of zakat management through a Systematic Literature Review (SLR) approach. Literature sources were obtained from reputable databases, namely Scopus, DOAJ, and Google Scholar, covering publications from 2015 to 2025. A systematic review process was conducted to identify, evaluate, and synthesize relevant findings from previous studies. The results showed that digital zakat applications were effective in strengthening the transparency and accountability of zakat institutions, particularly through increased information disclosure, financial reporting accuracy, zakat distribution monitoring, and increased community participation. These findings confirm that the digitization of zakat plays a strategic role in building the trust of muzaki, strengthening the accountability of zakat management organizations, and encouraging the optimization of zakat governance in accordance with sharia principles. Thus, this study not only contributes conceptually to the development of academic literature on the digitization of zakat, but also offers practical recommendations for zakat institutions and regulators in designing more transparent, accountable, and sustainable digital-based zakat management strategies.
Abstrak: Perkembangan teknologi digital telah membuka peluang baru dalam pengelolaan zakat, sehingga penelitian mengenai efektivitas aplikasi zakat berbasis digital penting dilakukan untuk memastikan tata kelola zakat semakin transparan, akuntabel, dan sesuai prinsip syariah. Penelitian ini bertujuan untuk menganalisis efektivitas aplikasi zakat berbasis digital dalam meningkatkan transparansi dan akuntabilitas pengelolaan zakat melalui pendekatan Systematic Literature Review (SLR). Sumber literatur diperoleh dari basis data bereputasi, yaitu Scopus, DOAJ, dan Google Scholar, dengan cakupan publikasi pada rentang tahun 2015–2025. Proses telaah sistematis dilakukan untuk mengidentifikasi, mengevaluasi, dan mensintesis temuan-temuan penelitian terdahulu yang relevan. Hasil penelitian menunjukkan bahwa aplikasi zakat digital terbukti efektif dalam memperkuat transparansi dan akuntabilitas lembaga zakat, terutama melalui peningkatan keterbukaan informasi, akurasi pelaporan keuangan, monitoring distribusi zakat, serta peningkatan partisipasi masyarakat. Temuan ini menegaskan bahwa digitalisasi zakat berperan strategis dalam membangun kepercayaan muzaki, memperkuat akuntabilitas organisasi pengelola zakat, dan mendorong optimalisasi tata kelola zakat sesuai prinsip syariah. Dengan demikian, penelitian ini tidak hanya memberikan kontribusi konseptual bagi pengembangan literatur akademik mengenai digitalisasi zakat, tetapi juga menawarkan rekomendasi praktis bagi lembaga zakat dan regulator dalam merancang strategi pengelolaan zakat berbasis digital yang lebih transparan, akuntabel, dan berkelanjutan.
Keywords
Full Text:
DOWNLOAD [PDF]References
Abdul-Rahman, A., Nor, S. M., & Yaacob, S. E. (2023). Technological integration within zakat institutions: A comprehensive review and prospective research directions. International Journal of Islamic Thought, 24, 31–43.
Abduldayan, F. J. (2021). Computer-Based Data Management Model for Chemistry Research in Federal Universities of Technology in Nigeria. http://repository.futminna.edu.ng:8080/xmlui/handle/123456789/14358%0Ahttp://repository.futminna.edu.ng:8080/xmlui/bitstream/handle/123456789/14358/PhD Abduldayan Fatimah Jibril.pdf?sequence=1&isAllowed=y
Akasah, R. N., Nugraha, A., Tamam, S., & Ishak, D. (2023). Digital transformation drove increase in online donor contributions: Evidence from Indonesian zakat organizations. Proceedings of the 2023 Asia Pacific Web (APWeb) Conference, 95–111.
Al Haq, M. A., & Abd. Wahab, N. B. (2017). Effective Zakat Distribution: Highlighting Few Issues and Gaps in Kedah, Malaysia. Al-Iqtishad: Journal of Islamic Economics, 9(2), 259–288. https://doi.org/10.15408/aiq.v9i2.4002
Ali, S., & Azzafa Nur Jadidah. (2024). Peran Teknologi dalam Optimalisasi Pengumpulan dan Distribusi Zakat Dan Wakaf. El-Faqih : Jurnal Pemikiran Dan Hukum Islam, 10(2), 400–414. https://doi.org/10.58401/faqih.v10i2.1495
Amellia Tamara, E., Lipia Malina, J., Triansah, E., Puspita Sari, J., & Harpepen, A. (2023). Application of Information Technology in Zakat Management Penerapan Teknologi Informasi Dalam Pengelolaan Zakat. Jurnal Akuntansi, Manajemen, Dan Bisnis Digital, 2(2), 335–340.
Ansori, H. R., & Violita, E. S. (2025). Analysis of The Implementation of Transparency and Accountability in Zakat, Infaq, and Alms Institutions (Case Study of Baitul Maal Xyz Foundation). Eduvest-Journal of Universal Studies, 5((6)), 5157–5170.
Asni, F., Ahmad, K. A., Hasbulah, M. H., Tambak, S., Ahmad, H. H., & Mustafa, W. A. (2025). A Recent Systematic Review of Zakat Digitalization: Efficiency and Challenges. Journal of Advanced Research in Applied Sciences and Engineering Technology, 53((2)), 130–146.
Astuti, M. (2017). Akuntabilitas Dan Transparansi Pelaporan. Jurnal Akuntansi Bisnis, 1(1), 31–54.
Billah, M. M. (2021). Islamic FinTech: Insights and Solutions. In Islamic FinTech: Insights and Solutions. https://doi.org/10.1007/978-3-030-45827-0
Dewintari, P., Ramadhan, A., Siswanto, R., Rajiman, N. A., Rahmat, S., & Putri, C. Q. (2024). Pengembangan Aplikasi e-FAMS untuk Digitalisasi Laporan Keuangan pada Lembaga Amil Zakat Muhammadiyah (LAZISMU) Palopo sesuai PSAK 109. Indonesian Journal on Software Engineering (IJSE), 10(2), 113–122. https://doi.org/10.31294/ijse.v10i2.23440
Dirie, K. A., Alam, M. M., & Maamor, S. (2024). Islamic social finance for achieving sustainable development goals: a systematic literature review and future research agenda. International Journal of Ethics and Systems, 40((4)), 676–698.
Hadi, R., Shafrani, Y. S., Hilyatin, D. L., Riyadi, S., & Basrowi. (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
Hamsin, M. K., Halim, A., & Anggriawan, R. (2024). Securing Digital Zakat Transactions from Fraud in a Smart Society: Legal Insights and Recommendations. E3S Web of Conferences, 594, 1–12. https://doi.org/10.1051/e3sconf/202459407001
Hartanto, D., Agussani, A., & Dalle, J. (2021). Antecedents of public trust in government during the COVID-19 pandemic in Indonesia: Mediation of perceived religious values. Journal of Ethnic and Cultural Studies, 8(4), 321–341. https://doi.org/10.29333/EJECS/975
Ibrahim, S. M. (2015). The Role of Zakat in Establishing Social Welfare and Economic Sustainability. C, 3(1), 437–441.
Judijanto, L., Sudarmanto, E., Bakri, A. A., Jasiah, J., & Irwan, M. (2024). Analysis of Effectiveness and Challenges of Digital Zakat Management: Case Study on Shopee and Tokopedia Platform. West Science Islamic Studies, 2((01)), 1–7.
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
Megawati, D., & Zulkifli, Z. (2025). Sharia Auditing in Zakat Institutions: Challenges and Prospects in Indonesia. Share: Jurnal Ekonomi Dan Keuangan Islam, 14((1)), 145–174.
Mesiono, M., Wasiyem, W., Zakiyah, N., Fahrezi, M., Nursakinah, I., & Taufiq Azhari, M. (2024). Dinamika Kepemimpinan Perguruan Tinggi: Tantangan dan Strategi Manajemen untuk Menanggapi Perubahan Cepat di Era Globalisasi. JIIP - Jurnal Ilmiah Ilmu Pendidikan. https://doi.org/10.54371/jiip.v7i3.3789
Mia Andika Sari, & Lucky Herviana. (2024). Advancement and Challenges in Zakat Digitalization: A Systematic Literature Review. Global Business and Management Research: An International Journal, 16(3s), 240–253.
Mokodenseho, S., Syafri, M., Hasrullah, H., & Judijanto, L. (2023). Utilizing Blockchain Technology to Increase Transparency in Zakat Management. West Science Islamic Studies, 1(01), 01–09. https://doi.org/10.58812/wsiss.v1i01.280
Mosweu, O., & Ngoepe, M. (2020). Trustworthiness of digital records in government accounting system to support the audit process in Botswana. Records Management Journal, 31(1), 89–108. https://doi.org/10.1108/RMJ-11-2019-0069
Muflih, M. (2023). Muzakki’s adoption of mobile service: integrating the roles of technology acceptance model (TAM), perceived trust and religiosity. Journal of Islamic Accounting and Business Research, 14((1)), 21–33.
Muneeza, A., & Nadwi, S. (2019). The Potential of Application of Technology-Based Innovations for Zakat Administration in India. International Journal of Zakat, 4(2), 87–100. https://doi.org/10.37706/ijaz.v4i2.191
Mushdalifah, M., Subli, M., Susanti, R., & Zulkarnain, Z. (2024). Legal Analysis of Digital Zakat Management: Security, Literacy, and Regulatory Challenges. Constitutional Law Review, 3(1), 65–79. https://doi.org/10.30863/clr.v3i1.5655
Nor, S. M., Yaacob, S. E., Rahman, A. A., & Zainal, H. (2024). Digitizing Zakat Distribution in Malaysia: A Case Study on Application Process at Kedah State Zakat Board. Samarah, 8(3), 1901–1927. https://doi.org/10.22373/sjhk.v8i3.24158
Nugraha, F., Permadia, S., Gunawan, A. R., & Saeful, E. (2019). Artificial Intelligence Usage in Zakat Optimization. International Conference of Zakat, 14–24. https://doi.org/10.37706/iconz.2019.144
Nurhayati, N. (2024). Muzaki Empowerment: Uncovering the Dynamics of Trust in Zakat Management Through Accountability and Transparency of Financial Reporting. MultiVerse: Proceedings of the …, 659–664. https://proceeding.ai-mrc.com/multiverse/article/view/113%0Ahttps://proceeding.ai-mrc.com/multiverse/article/download/113/106
Osato Itohan Oriekhoe, Oluwaseun Peter Oyeyemi, Binaebi Gloria Bello, Ganiyu Bolawale Omotoye, Andrew Ifesinachi Daraojimba, & Adedayo Adefemi. (2024). Blockchain in supply chain management: A review of efficiency, transparency, and innovation. International Journal of Science and Research Archive, 11(1), 173–181. https://doi.org/10.30574/ijsra.2024.11.1.0028
Rafiki, A., Syahrial, H., & Andika, S. (2024). A Review on Digital Zakat Management Research. Information Management and Business Review, 16((3(I)S)), 167–174. https://doi.org/10.22610/imbr.v16i3(i)s.4051
Rahman, T. (2015). Akuntansi Zakat, Infak Dan Sedekah (PSAK 109): Upaya Peningkatan Transparansi dan Akuntabilitas Organisasi Pengelola Zakat (OPZ). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 141. https://doi.org/10.18326/muqtasid.v6i1.141-164
Rohim, A. N. (2019). Optimalisasi penghimpunan zakat melalui digital fundraising. 4((1)), 59–90. https://doi.org/https://doi.org/10.22515/BALAGH.V4I1.1556
Rohmaniyah, W. (2021). Optimalisasi Zakat Digital Melalui Penguatan Ekosistem Zakat di Indonesia. Al-Huquq: Journal of Indonesian Islamic Economic Law, 3((2)), 232–246.
Saad, R. A. J., Ahmi, A., Sawandi, N., & Abdul Aziz, N. M. (2023). Zakat administration reformation towards an effective and efficient zakat revenue generation. Journal of Islamic Accounting and Business Research, 14((8)), 1232–1260. https://doi.org/https://www.emerald.com/jiabr/article-abstract/14/8/1232/220384/Zakat-administration-reformation-towards-an?redirectedFrom=fulltext
Sakka, A. R., & Qulub, L. (2019). Efektivitas Penerapan Zakat Online terhadap Peningkatan Pembayaran Zakat pada Lembaga Dompet Dhuafa Sulsel. Al-Azhar Journal of Islamic Economics, 1(2), 66–83. https://doi.org/10.37146/ajie.v1i2.21
Salat, J., Ichsan, M., Setiawati, C. L., Nuzula, M., Fazira, Z., & Diana, C. P. (2024). Development of an Android-Based Application for Transparency and Accountability in Zakat Management at Baitul Mal, Aceh Province (Issue ICoETS). Atlantis Press SARL. https://doi.org/10.2991/978-2-38476-331-3_10
Santoso, I. R. (2019). Strategy for Optimizing Zakat Digitalization in Alleviation Poverty in the Era of Industrial Revolution 4.0. Ikonomika, 4(1), 35–52. https://doi.org/10.24042/febi.v4i1.3942
Sarif, A., & Ariyanti, R. (2025). Digital Innovation in Zakat and Waqf Management: Case Study on Sharia Crowdfunding Platforms. International Journal of Health, Economics, and Social Sciences (IJHESS), 7(1), 410~417-410~417. https://doi.org/10.56338/ijhess.v7i1.6942
Schick-Makaroff, K., MacDonald, M., Plummer, M., Burgess, J., & Neander, W. (2016). What synthesis methodology should I use? A review and analysis of approaches to research synthesis. AIMS Public Health, 3((1)), 172.
Setiyani, I., Setiowati, N. E., & Haerisma, A. S. (2022). Reporting Transparency And Accountability Cirebon City Baznas Finance Based PSAK 109 (Case Study on the Cirebon City National Amil Zakat Agency). Journal of Economic Development and Village Building, 1(1), 35–52. https://doi.org/10.59261/jedvb.v1i1.3
Shiddiqi, H. A., & Halili. (2024). Transforming Indonesia’s Zakat in the Digital Era : Opportunities and Challenges. Al Barakat: Jurnal Kajian Hukum Ekonomi Syariah, 4(02), 1–8.
Soleh, M. (2019). Zakat Fundraising Strategy: Opportunities and Challenges in Digital Era. Journal of Nahdlatul Ulama Studies, 1(1), 1–16. https://doi.org/10.35672/jnus.v1i1.1-16
Susanto, A. A., Hawariyuni, W., Pratomo, W. A., Hasibuan, W. S., Andrasari, M., Widiastuti, T., & Suprayitno, A. (2025). Critical Assessment of Blockchain Applications in Zakat Literature: Lessons for Government and Future Directions. International Journal of Zakat, 10(1), 80–98. https://www.ijazbaznas.com/index.php/journal/article/view/600
Syaffa, A., Sabri, M., Nazmus Saquib, M., Anwar, A., Hazlan, A. S., & Zeki, A. M. (2025). The Future of Zakat in Blockchain Era: Opportunities and Implementation Challenges. International Journal on Islamic Applications in Computer Science And Technology, 13(1), 30–37. https://ijasat.com/index.php/ijasat_en/article/view/29
Syaifuddin, M., & Khalil, J. (2024). Accountability and Transparency of Zakat, Infaq, Shodaqah Fund Management (Case Study on LAZISMU Pasuruan Regency). Jurnal Ilmiah Ekonomi Islam, 10(1), 1071. https://doi.org/10.29040/jiei.v10i1.12795
Uriawan, W., Purnama, A., Gustian, A., Nuralim, A. R., Fadhilah, N., Muthmainnah, A., & Firmansyah, A. (2024). E-Zakat: Management Information System of Zakat (Maal and al-Fitr). Preprints. https://doi.org/10.20944/preprints202407.0088.v1
Wulan, M. A. R. in D. Z. ning, Khairunnisa, H., & Bahri, E. S. (2020). Finance ( Case Study at a Zakat Institution in Indonesia ). International Conference of Zakat 2018 Proceedings, 179–194.
Zulkifley, M., & Aishath Muneeza. (2024). Optimizing Zakat Distribution in Selangor Using Technology. International Journal of Islamic Economics and Finance Research, 7(2 December), 105–122. https://doi.org/10.53840/ijiefer162
DOI: https://doi.org/10.31764/jseit.v6i1.35461
Refbacks
- There are currently no refbacks.
Copyright (c) 2025 Magomed Tazhdinov, Nur Fitri Hidayanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Journal of Sharia Economy and Islamic Tourism
http://journal.ummat.ac.id/index.php/jseit
Email: [email protected] || WA: +62 819-0691-8915
Universitas Muhammadiyah Mataram
Jl. KH. Ahmad Dahlan No.1, Pagesangan, Kec. Mataram, Kota Mataram, Nusa Tenggara Bar. 83115, Indonesia.