REVISITING GOOD GOVERNANCE IN ZAKAT MANAGEMENT: A HOLISTIC FRAMEWORK FOR COLLECTION, DISTRIBUTION, AND SOCIAL DEVELOPMENT

Abstract

This study assesses the role of good governance in enhancing the effectiveness of zakat management as a mechanism for promoting socioeconomic serenity and welfare, particularly during periods of financial uncertainty. Based on Islamic governance ideologies, the study argues that effective zakat administration contributes to equitable wealth distribution, poverty alleviation, and sustainable economic development. Good governance in zakat management encompasses transparency, accountability, efficiency, and adherence to Shariah principles, ensuring that zakat institutions fulfil their social and economic objectives effectively. From an Islamic perspective, governance covers beyond administrative efficiency to the realization of justice, public welfare, and ethical responsibility. The study further highlights the role of state authorities and zakat institutions in safeguarding societal well-being through sound economic management and the systematic distribution of zakat resources. Employing a qualitative research design, the study utilizes library-based research of primary Islamic sources and relevant scholarly literature. The findings suggest that integrating good governance principles into zakat management strengthens institutional credibility, reduces inefficiencies, and enhances zakat’s capacity as an instrument of social protection and economic resilience. The study contributes to the growing body of literature on Islamic social finance by offering a holistic governance-oriented framework to enhance the effectiveness and sustainability of zakat institutions.