How Safe Are Principles and Good Corporate Governance Applied in an Indonesian Zakat Institution?
DOI:
https://doi.org/10.18196/jati.v8i2.27716Keywords:
Zakat, Islamic Finance, 3 Aman Principles, Good Corporate GovernanceAbstract
This study examines the application of the 3 Aman Principles, namely Aman Syar’i (compliance with Islamic law), Aman Regulation (compliance with legal standards), and Aman NKRI (commitment to the integrity of the Unitary State of the Republic of Indonesia), together with Good Corporate Governance (GCG) principles at one of the National Zakat Boards (BAZNAS) in Indonesia. A descriptive qualitative method with a case study approach was employed, involving separate interviews with five BAZNAS officials, direct observation, document analysis, and open-ended questionnaires to zakat payers (muzakki). Data validity was ensured through source and technique triangulation. The novelty of this research lies in integrating the 3 Aman Principles, which reflect Indonesia’s distinctive approach to zakat governance, with GCG principles commonly used in corporate governance and recognized internationally. This integration offers a perspective rarely discussed in prior studies. The findings show that compliance and accountability have been effectively implemented, although improvements are needed in financial reporting transparency and strategies to engage potential zakat payers. Theoretically, this study contributes to the literature by demonstrating the synergy of national and international governance principles in enhancing institutional trust. Practically, the results guide zakat institutions in developing governance strategies that strengthen public trust.
References
Amar, F., Purwoko, B., & Sihite, M. (2024). Unlocking success: factors influencing zakat collection and reputation at Indonesian zakat institution. Indonesian Journal of Islam and Muslim Societies, 14(1), 145–176. https://doi.org/10.18326/ijims.v14i1.145-176
Annahl, M. A. F., Al Anshory, A. C., & Aulia, M. (2021). Why Do Muzaki Pay Zakat Through Institutions? the Theory of Planned Behaviour Application. Journal of Islamic Monetary Economics and Finance, 7(1), 203–226. https://doi.org/10.21098/jimf.v7i0.1313
Ascarya, A. (2022). The role of Islamic social finance during Covid-19 pandemic in Indonesia’s economic recovery. International Journal of Islamic and Middle Eastern Finance and Management, 15(2), 386–405. https://doi.org/10.1108/IMEFM-07-2020-0351
Azhar, Z., Mydin, M. K. K., & Pitchay, A. A. (2023). Zakat Distribution Priorities in Malaysia: An Analytic Hierarchy Process Analysis. Asian Journal of Business and Accounting, 16(1), 69–87. https://doi.org/10.22452/ajba.vol16no1.3
Aziz, Y., Mansor, F., Waqar, S., & Haji Abdullah, L. (2020). The nexus between zakat and poverty reduction, is the effective utilization of zakat necessary for achieving SDGs: A multidimensional poverty index approach. Asian Social Work and Policy Review, 14(3), 235–247. https://doi.org/10.1111/aswp.12212
Baidhowi, M. M., & Triwibowo, A. (2023). Zakat Management Improvement Strategy Efforts to Maintain Muzakki Trust. Jcaip, 1(1), 1–10. https://doi.org/10.62265/jcaip.v1i1.9
Baining, M. E., Amir, A., Hizazi, A., & Arum, E. D. P. (2024). Finding the Maqashid Al-Syariah Performance Model on Syariah Management Accounting Information System Values. Al-Risalah: Forum Kajian Hukum Dan Sosial Kemasyarakatan, 24(2), 87–104. https://doi.org/10.30631/alrisalah.v24i2.1642
BAZNAS. (2023). Laporan Pengelolaan Zakat Nasional. BAZNAS. https://baznas.go.id/assets/images/szn/2023 - LPZN 2023.pdf
BAZNAS. (2024). Outlook zakat Indonesia 2024 (P. BAZNAS, S. BAZNAS, D. I. B. P. BAZNAS, & D. I. B. P. dan P. BAZNAS (eds.)). Pusat Kajian Strategis – Badan Amil Zakat Nasional (Puskas BAZNAS). https://drive.google.com/file/d/13xCWl1IzU9HzYnvx755--EB1SLBw5rLz/view
BAZNAS, P. (2021). Survei Nasional: BAZNAS Daerah & Muzaki. Pusat Kajian Strategis BAZNAS.
Bin-Nashwan, S. A., Abdul-Jabbar, H., & Aziz, S. A. (2021). Does Trust in Zakat Institution Enhance Entrepreneurs’ Zakat Compliance? Journal of Islamic Accounting and Business Research, 12(5), 768–790. https://doi.org/10.1108/jiabr-09-2020-0282
Binhadi, Husein, Y., Habsah, I., Tumbuan, F. B. G., Sinaga, H., Simanjuntak, R., Isham, A., Sanuri, A., & Daniri, M. A. (2006). Pedoman umum good corporate governance indonesia. In Komite nasional kebijakan governance. Komite nasional kebijakan governance.
Creswell, J. . (2014). Research design: qualitative, quantitative, and mixed methood approach. SAGE Publications, Inc.
Creswell, J. W., & Poth, C. N. (2018). Qualitative Inquiry & Research Design (4th ed.). SAGE Publications, Inc. https://www.yuditrafarmana.id/wp-content/uploads/2023/12/Creswell-John-W._-Poth-Cheryl-N.-Qualitative-Inquiry-Research-Design_-Choosing-Among-Five-Approaches-SAGE-2018.pdf
Denzin, N. K., & Lincoln, Y. . (2011). The SAGE Handbook of Qualitative Research (4th ed.). CA: Sage Publications.
Ditia, R., Sulistianti, M., Luthfiyyah, S., Ismail, K., Luthfiah, N., Hukum, F., Pakuan, U., Syariah, S. E., History, A., No, P. C., & Attribution-, C. (2025). Legalitas dan Efektifitas Lembaga Amil Zakat dalam Sistem Ekonomi Syariah Indonesia. Jurnal Hukum Dan Kewarganegaraan, 11(8). https://doi.org/10.8734/CAUSA.v1i2.3 65
Durohman, H., Fajar Adrian Sutisna, & Muhammad Yuka Anugrah. (2023). Socio-Economic Determinants of Individual Muslim Zakat Payment Behavior in Indonesia. Journal of Islamic Economics and Finance Studies, 4(2), 257–277. https://doi.org/10.47700/jiefes.v4i2.6715
Febria, T., & Heriyanto. (2022). BAZNAS Sumatera Barat : Implementasi Regulasi Zakat dan Relevansinya dengan Kepercayaan Muzaki. Jurnal Al-Ahkam, XXIII(23), 1–23.
Febriandika, N. R., Kusuma, D. G., & Yayuli. (2023). Zakat compliance behavior in formal zakat institutions: An integration model of religiosity, trust, credibility, and accountability. International Journal of Advanced and Applied Sciences, 10(6), 187–194. https://doi.org/10.21833/ijaas.2023.06.022
Gallien, M., Javed, U., & Boogaard, V. van den. (2024). Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic. Studies in Comparative International Development, 0123456789. https://doi.org/10.1007/s12116-024-09447-x
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
Herianingrum, S., Supriani, I., Sukmana, R., Effendie, E., Widiastuti, T., Fauzi, Q., & Shofawati, A. (2024). Zakat as an instrument of poverty reduction in Indonesia. Journal of Islamic Accounting and Business Research, 15(4), 643–660. https://doi.org/10.1108/JIABR-11-2021-0307
Husain, K. (2021). Contribution of Zakat and Community Economic Welfare. Indonesian Journal of Social Science Research, 2(1), 39–43. https://doi.org/10.11594/ijssr.02.01.06
Jambi, B. (2025a). IG BAZNAS Provinsi Jambi, Pelaporan. https://www.instagram.com/stories/highlights/17935826377897662/
Jambi, B. (2025b). Website BAZNAS Provinsi Jambi, Laporan keuangan. https://jambi.baznas.go.id/keuangan
Jambi, B. P. (2020). Laporan 2020 Pengelolaan Zakat, Infak, dan Sedekah.
Jambi, B. P. (2021). Laporan BAZNAS Provinsi Jambi (Tengah Semester 2021).pdf (p. 39). BAZNAS Provinsi Jambi.
Jambi, B. P. (2022). BAZNAS Provinsi Jambi Distribusikan Kepada Mustahik dengan total Rp550.000.000. https://jambi.baznas.go.id/news-show/baznasprovjambi-130922/303
KNKG. (2023). Pedoman umum governansi entitas syariah Indonesia. Kementerian Koordinator Bidang Perekonomian, Komite Nasional Kebijakan Governansi 2023. https://knkg.or.id/wp-content/uploads/2023/05/PUG-ESI.pdf
Kurnia, Z. N., Mustafida, R., Fauziah, N. N., Subri, N. S. B., & Faiz, F. A. A. (2020). The Optimalization of Zakat in Achieving Maqashid Sharia. International Conference of Zakat, 159–178. https://doi.org/10.37706/iconz.2020.237
Mat Daud, M. S., & Wahid, H. (2025). The Influence of Zakāt Management Institutions on Zakāt Compliance Intention During the COVID-19 Lockdown in Malaysia: A Multilevel Analysis. SAGE Open, 15(1), 1–12. https://doi.org/10.1177/21582440251324979
Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitatative Data Analysis, A Methods Sourcebook. In Sage Publications (3rd ed., Vol. 3, Issue 1). https://www.metodos.work/wp-content/uploads/2024/01/Qualitative-Data-Analysis.pdf
Mokodenseho, S., Imban, Y., Dilapanga, S., Manggo, T., Paputungan, A., Kobandaha, S., Modeong, N., & Paputungan, P. (2024). The Impact of Effectiveness of Zakat Management and Transparency of the Use of Zakat Funds on Improving Welfare and Community Empowerment in Central Java. Jurnal Multidisiplin West Science, 3(04), 527–538. https://doi.org/10.58812/jmws.v3i04.1136
Moleong, L. J. (2016). Metode Penelitian Kualitatif (Revisi). Bandung, PT. Remaja Rosdakarya.
Nasri, R., Aeni, N., & Haque, M. G. (2019). Determination Of Professionalism And Transparency And Its Implications For The Financial Performance Of Zakat Institutions. Journal of Islamic Monetary Economics and Finance, 5(4), 785–806. https://doi.org/10.21098/jimf.v5i4.1158
Nazeri, A. N. N., Nor, S. M., Abdul-Rahman, A., Abdul-Majid, M., & Hamid, S. N. A. (2023). Exploration of a New Zakat Management System Empowered By Blockchain Technology in Malaysia. ISRA International Journal of Islamic Finance, 15(4), 127–147. https://doi.org/10.55188/ijif.v15i4.568
Nurmaki, M. I., & Sumarni, S. (2022). The Implementation Of Productive Zakat Utilization In Economic Empowerment Of Zakat Recipients: A Case Study Of The National Amil Zakat Agency, Ciamis Regency. Syari’ah Economics, 6(2), 75. https://doi.org/10.36667/se.v6i2.1169
OECD, O. (2023). G20/OECD Principles of Corporate Governance. In G20/OECD Principles of Corporate Governance (2023rd ed.). OECD Paris. https://doi.org/10.1787/9789264257443-tr
Patton, M. Q. (1999). Enhancing the quality and credibility of qualitative analysis. Health Services Research, 34(5 Pt 2), 1189–1208. http://www.ncbi.nlm.nih.gov/pubmed/10591279%0Ahttp://www.pubmedcentral.nih.gov/articlerender.fcgi?artid=PMC1089059
Puskas Baznas. (2020). Indeks Zakat Nasional 2020 Aceh, Sumatera Utara, Jambi, Bengkulu. In Baznas (Ed.), Pusat Kajian Strategis – Badan Amil Zakat Nasional (Puskas BAZNAS).
Qardawi, Y. Al. (2000). Fiqh Al Zakah: A Comparative Study Of Zakah, Regulations And Philosophy In The Light Of Qur’an And Sunnah. In Fiqh Al Zakah (Volume I). Scientific Publishing Centre King Abdulaziz University Jeddah, Saudi Arabia.
Rahayu, P. (2020). Peran Negara Dalam Pengelolaan Zakat Efektif Menurut Didin Hafidhuddin. Khuluqiyya: Jurnal Kajian Hukum Dan Studi Islam, 2(1), 1–24. https://doi.org/10.56593/khuluqiyya.v2i1.37
Rizal, Ghofur, R. A., & Utami, P. (2023). The Role of Muslim Generation Community at Zakat Collection on Realizing Sustainable Development Goals (SDGs) in the Era of Digital Society 5.0. Juris: Jurnal Ilmiah Syariah, 22(1), 105–118. https://doi.org/10.31958/juris.v22i1.6562
Ryandono, M. N. H., Widiastuti, T., Cahyono, E. F., Filianti, D., Qulub, A. S., & Al Mustofa, M. U. (2023). Efficiency of zakat institutions in Indonesia: data envelopment analysis (DEA) vs free disposal hull (FDH) vs super-efficiency DEA. Journal of Islamic Accounting and Business Research, 14(8), 1344–1363. https://doi.org/10.1108/JIABR-05-2021-0144
Sadallah, M., Abdul-Jabbar, H., & Aziz, S. A. (2022). Promoting zakat compliance among business owners in Algeria: the mediation effect of compliance intention. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-11-2021-0366
Saldana, J. (2009). The Coding Manual for Qualitative Researchers. In Sage Publications. SAGE Publications, Inc. https://www.daneshnamehicsa.ir/userfiles/files/1/سالدینا.pdf
Santoso, B., Ahmad, K., & Wan Jusoh, W. N. H. (2024). Good Corporate Governance and Nahdliyah Religious Value for Strengthening Zakat Payer Trust: Case Study of Nahdlatul Ulama (NU) Community in Indonesia. PaperASIA, 40(5b), 61–75. https://doi.org/10.59953/paperasia.v40i5b.133
Sawmar, A. A., & Mohammed, M. O. (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance, 13(1), 136–154. https://doi.org/10.1108/IJIF-10-2018-0116
Statistik., B. P. (2023). Jumlah Penduduk Miskin (Ribu Jiwa) Menurut Provinsi dan Daerah 2022-2023 [Jumlah Penduduk Miskin (Ribu Jiwa) Menurut Provinsi dan Wilayah 2022-2023]. https://www.bps.go.id/indicator/ 23/185/1/jumlah-penduduk-miskin-menurut-provinsi.html
Sugiyono. (2013). Metodologi Penelitian Kuantitatif, Kualitatif dan R & D (19th ed.). Alfabeta.
Uula, M. M., & Maziyyah, N. (2023). New Finding on Zakat Efficiency Measurement in Indonesia 2016-2022. Islamic Social Finance, 3(1). https://doi.org/10.58968/isf.v3i1.235
Wahyuni-TD, I. S., Haron, H., & Fernando, Y. (2021). The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14(4), 692–712. https://doi.org/10.1108/IMEFM-03-2019-0089
Yenti, R. R., Kassim, A. A. M., & Yulia, A. (2022). The mediating effect of trust in the relationship between reputation and opportunism towards commitment to paying zakat. International Journal of Business and Society, 23(2), 1190–1207. https://doi.org/10.33736/IJBS.4866.2022
Zadjuli, S. I., Shofawati, A., & -, M. (2020). Implementing good corporate governance in zakat institution. Bussecon Review of Social Sciences (2687-2285), 2(1), 27–37. https://doi.org/10.36096/brss.v2i1.158
Zaenal, M. H., Choirin, M., Anggraini, D., Farchatunnisa, H., Arbi, D. S., Burhanudin, S. M., Mufida, R., Adibah, N., Gustani, Hartono, N., & Supriyadi. (2022). Kebijakan Keuangan BAZNAS Dan LAZ Atas Perubahan Revisi PSAK 109 (2022). In Baznas (Vol. 109). Pusat Kajian Strategis – Badan Amil Zakat Nasional (Puskas BAZNAS).
Zakiy, F. S., Falikhatun, F., & Fauziah, N. N. (2023). Sharia governance and organizational performance in zakat management organization: evidence from Indonesia. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-06-2023-0188
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jati: Jurnal Akuntansi Terapan Indonesia
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright Agreement and License
In order to be accepted and published by Jati: Jurnal Akuntansi Terapan Indonesia, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to the following terms:
The copyright of received articles shall be assigned to Jati: Jurnal Akuntansi Terapan Indonesia as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints). Jati: Jurnal Akuntansi Terapan Indonesia maintain the publishing rights to the published articles. Authors are permitted to disseminate published articles by sharing the link/DOI of the article at Jati: Jurnal Akuntansi Terapan Indonesia. Author are allowed to use their articles for any legal purposes deemed necessary without written permission from Jati: Jurnal Akuntansi Terapan Indonesia with an acknowledgment of initial publication to this journal
License
All articles published in Jati: Jurnal Akuntansi Terapan Indonesia are licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC-BY-NC).
