Governance and Challenges in the Management of Zakat, Infaq, and Sadaqah: A Case Study of Bengkulu Provincial BAZNAS
DOI:
https://doi.org/10.37638/bima.7.1.589-594Keywords:
Zakat management, BAZNAS, Islamic social finance, Governance, Digitalisation.Abstract
Purpose: This study aims to examine the management of zakat, infaq, and sadaqah (ZIS) at Bengkulu Provincial BAZNAS and to analyze its role as an Islamic social finance instrument in supporting regional economic growth and improving mustahik welfare. Specifically, the research evaluates ZIS management effectiveness, fundraising strategies, human resource development, and internal and external challenges in optimizing productive and sustainable utilization of ZIS. Methodology: A descriptive qualitative approach was adopted, involving in-depth interviews, direct observation, and documentation review with BAZNAS management, amil, mustahik, and internal supervisors. Data were analyzed using the Miles and Huberman interactive model, with validity ensured through source and methodological triangulation. Findings: ZIS management at Bengkulu Provincial BAZNAS adheres to Islamic principles, legal regulations, and SOPs. Digital systems, especially SIMBA, have improved transparency, accountability, and efficiency. Zakat collection is influenced by muzaki awareness, socialization efforts, and local government support. Productive ZIS programs, particularly MSME empowerment, enhance mustahik income and economic resilience, though challenges remain in human resources, digital infrastructure, zakat literacy, and direct distribution practices. Originality: This study contributes a concise model for effective and transparent ZIS management, highlighting how transforming consumptive zakat into productive programs supports sustainable regional economic development. It also strengthens understanding of the role of zakat institutions in promoting financial inclusion, poverty alleviation, and equitable welfare distribution within the Bengkulu context. Conclusions: The study concludes that ZIS management at Bengkulu Provincial BAZNAS has demonstrated significant progress through digitalization and productive program initiatives, yet continued efforts in human resource capacity building, infrastructure development, and public literacy are essential to fully realize its potential as a driver of regional economic growth and mustahik welfare. Type of Paper: This paper is an empirical research paper.
References
Andriani, R., & Hasanuddin, H. (2024). Pertumbuhan ekonomi inklusif sebagai indikator keberhasilan pembangunan daerah. Jurnal Berkala Ilmiah Efisiensi, 24(3), 213–225.
Anjelina, E. D., Salsabila, R., & Fitriyanti, D. A. (2020). Peranan zakat, infak dan sedekah dalam meningkatkan kesejahteraan ekonomi masyarakat. Jihbiz: Jurnal Ekonomi Keuangan dan Perbankan Syariah, 4(2), 136–147. DOI: https://doi.org/10.33379/jihbiz.v4i2.859
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). https://doi.org/10.59188/eduvest.v5i6.51318 DOI: https://doi.org/10.59188/eduvest.v5i6.51318
Awan, H. M., & Iqbal, M. (2019). The role of Islamic financial institutions in poverty alleviation and economic empowerment: Evidence from Pakistan. International Journal of Islamic and Middle Eastern Finance and Management, 12(2), 219-232. https://doi.org/10.1108/IMEFM-07-2018-0220
Azizah, I., & Santoso, B. (2022). Pengelolaan Zakat dan Implementasi Sistem Informasi Manajemen Zakat (SIMBA) dalam Meningkatkan Transparansi dan Akuntabilitas di BAZNAS. Jurnal Ekonomi dan Keuangan Islam, 8(1), 45-58. https://doi.org/[DOI_NUMBER
Departemen Agama Republik Indonesia. (2005). Al-Qur’an dan terjemahannya. Jakarta: Departemen Agama RI.
Dani, D. R., Hendri, H., Noprika, A., Rahel, M., & Herlianti, P. (2025). Kompetensi Profesional Akuntan Dalam Menghadapi Tuntutan Globalisasi Ekonomi. Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat, 5(3), 186–195.
DOI: 10.59395/altifani.v5i3.687 DOI: https://doi.org/10.59395/altifani.v5i3.687
Hasanah, R., & Kurniawan, T. (2023). Peran Media Digital dalam Meningkatkan Kepatuhan Muzaki dalam Pengelolaan Zakat. Jurnal Manajemen Zakat, 11(1), 44-58. https://doi.org/[DOI_NUMBER
Hendri, H., Felycia, A., & Yulpan, N. S. (2025). Perkembangan sistem akuntansi syariah untuk meningkatkan kinerja perusahaan di Indonesia. Novasi dan Kreativitas dalam Ekonomi, 8(3), 79–86.
Hendri, H., Sari, F. E., & Ani, R. (2024). Tantangan profesi akuntansi di era digital dan dampaknya terhadap dunia usaha. Jurnal Ilmiah Kajian Multidisipliner, 9(5), 90–94.
Melati, M., & Nurdin, N. (2022). Pengelolaan zakat, infaq dan sadaqah (ZIS) BAZNAS dalam peningkatan ekonomi mustahik di Kota Kendari. Al‑Munazzam: Jurnal Pemikiran dan Penelitian Manajemen Dakwah, 1(2), 199–208.
DOI: https://doi.org/10.31332/munazzam.v1i2.3585 DOI: https://doi.org/10.31332/munazzam.v1i2.3585
Mukhlishin, M., Wahab, A., Setiaji, B., & Tazhdinov, M. (2024). Zakat maal management and regulation practices: Evidence from Malaysia, Turkey, and Indonesia. Journal of Human Rights, Culture and Legal System, 4(2). DOI: https://doi.org/10.53955/jhcls.v4i2.204
Lubis, M. A., Husna, A., & Amalia, A. (2025). Effective and efficient strategy for collecting ZIS funds in the digital era. In Proceeding International Seminar on Islamic Studies (pp. 45–58). 2025.
Rasyid, M., & Rasyid, M. R. (2017). Peran BAZNAS dalam Pemberdayaan Ekonomi Umat melalui Zakat. Jurnal Ekonomi Islam, 8(1), 12-30. https://doi.org/[DOI_NUMBER
Rosmayanti, R., & Fatah, M. (2024). Pengaruh transparansi, akuntabilitas, dan kepercayaan terhadap keputusan muzaki membayar zakat di Lembaga Amil Zakat Rumah Zakat Indonesia. Jurnal Ekonomi Syariah, 5(3), 213–225. https://doi.org/[DOI_NUMBER
Suradi, R., & Bustami, B. (2022). Peran Pemerintah dalam Pengelolaan Zakat Menurut Abu Ubaid Al Qasim (Studi Kasus Kota Pontianak). Jurnal Ilmiah Ekonomi Islam, 8(3), 3333–3348. https://doi.org/10.29040/jiei.v8i3.6471 DOI: https://doi.org/10.29040/jiei.v8i3.6471
Suyanto, S., & Hasyim, M. (2021). Pengelolaan Zakat di Indonesia: Tantangan dan Solusi untuk Meningkatkan Efektivitas dan Transparansi. Jurnal Manajemen Zakat, 10(2), 85-98. https://doi.org/[DOI_NUMBER
Toni, H., Rolando, D. M., Yazid, Y., & Rafdeadi, R. (2022). Supervision system in the effectiveness of zakat utilization in BAZNAS of Bengkulu Province. AJIS: Academic Journal of Islamic Studies, 7(1), 141–156. DOI: https://doi.org/10.29240/ajis.v7i1.4328
Todaro & Smith (teks buku – tidak ber‑DOI) Todaro, M. P., & Smith, S. C. (2012). Economic Development (11th ed.). Pearson.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Hendri Hendri, Taufik Romadon (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
An author who publishes in the BIMA JOURNAL: Business, Management, and Accounting Journal agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
BIMA JOURNAL: Business, Management and Accounting is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
Share — copy and redistribute the material in any medium or format
Adapt — remix, transform, and build upon the material
for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
How to Cite
