Zakat Governance

Digital Transformation and Fiscal Integration

Abdul Ghafar Ismail|Muhammad Hasbi Zaenal
Emerald
Emerald

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Hardback
9781807918255
19 May 2027
$120.00
Available to order on 19 April 2027
eBook (PDF)
9781807918248
28 April 2027
$120.00
Available to order on 29 March 2027
eBook (ePub)
9781807918262
28 April 2027
$120.00
Available to order on 29 March 2027

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  • Description
  • Contents
  • About

In an era of global economic volatility and widening wealth gaps, Zakat has emerged as a multi-billion-dollar pillar of public finance. However, its potential is often stifled by fragmented administration. This book arrives at a critical juncture where digital transformation and fiscal integration are no longer optional but necessary for institutional survival. While existing literature focuses on the theology of Zakat, this work addresses the mechanics: bridging the gap between Shariah principles and modern public governance.

The topic is currently at the forefront of Islamic economics, particularly as Muslim-majority countries seek to align religious obligations with the UN Sustainable Development Goals (SDGs) and national "Vision" economic frameworks. This book fills a critical gap by providing a holistic governance blueprint that bridges theory and practice.

This work serves as a governance manual for practitioners and a theoretical foundation for academics. It meets the urgent need for a standardized approach to Zakat management that satisfies both divine mandate and modern auditing standards.

Emerald Studies in Islamic Economy and Finance is dedicated to advancing the knowledge and understanding of Islamic economics and finance. In an era where the global economic landscape is constantly evolving this series seeks to contribute significantly to the academic discourse surrounding Islamic economy and finance building on the rich heritage of Islamic economic thought while embracing contemporary perspectives and challenges.

Part I. Introduction

  • Chapter 1. The Evolution of Zakat Governance; Abdul Ghafar Ismail and Muhammad Hasbi Zaenal
  • Part II. Institutional Framework
  • Chapter 2. Institutionalizing Zakat in Modern Economy in a Centralized System; Salman Ahmed Shaikh
  • Chapter 3. Strengthening Zakat Governance: A Proposed Conceptual Framework for Zakat Institutions; Muhammad Zulfikar Yusuf, Mahfud Sholihin, and Hilman Latief
  • Chapter 4. Strengthening Zakat Governance: Institutional, Fiqh, and Public Finance Perspectives; Gunawan Baharuddin, Latif Adam, Muhammad Soekarni, Yeni Saptia, Septian Adityawati, Joko Suryanto, Tuti Ermawati, Jiwa Sarana, and Mahmud Thoha
  • Chapter 5. Zakat Development and Governance in the Philippines; Sahraman D. Hadji Latif
  • Chapter 6. Zakat Governance within the Acehnese Law and Public Policy Contexts; Israk Ahmadsyah, Mohammad Bintang Pamuncak, and Abdul Ghafar Ismail
  • Chapter 7. Zakat Governance and Constitutional Public Policy: Insights from Malaysia; Muhammad Hakimi Mohd Shafiai, Abdul Ghafar Ismail, and Muhammad Zilal Hamzah
  • Chapter 8. Rethinking Amil Roles in Fragmented Zakat Institutions in Indonesia; Citra Widuri, Indah Piliyanti, and M. Rahmawan Arifin
  • Part III. Collection Challenges and Distribution Issues
  • Chapter 9. Digital Office Adoption and Zakat Collection: Empirical Evidence on the Impact and Regional Disparities in Indonesia; Randi Swandaru, Achmad Setio Adinugroho, Aisha Putrina Sari, Muhammad Munanto, Abdul Hadi, and Ahmad Faizuddin
  • Part IV. Governance and Management
  • Chapter 10. The Impact of Non-Structural Government Zakat Institutions on Zakat Performance: Public Evidence; Muhammad Hafidz, Farras Syafiqah, Naila Firdausi, Dita Anggraini, and Aisha Putrina Sari
  • Chapter 11. Resilient Communities through Zakat Governance; Nasriyah Binti Hj Adnan, Abdul Ghafar Ismail, Muhammad Hakimi Mohd Shafiai, and Fauzie Ismail
  • Part V. Integration with Broader Public Finance
  • Chapter 12. Integration of Islamic Microfinance and Zakat: A Solution to Social and Economic Security for Poor Communities; Yuli Indah Sari and Widiyanto Bin Mislan Cokrohadisumarto
  • Chapter 13. Integrating Governance into Islamic Social Finance and Microcredit: Systematic Evidence on Zakat-Funded Qard Hasan; Widya Sartika Hasibuan, Mohd Suffian Mohamed Esa, Tika Widiastuti, and Aryadimas Suprayitno
  • Chapter 14. Strategic Analysis of Human Resources for Zakat Amil in Indonesia: Gap Review and Policy Directions; Dita Anggraini, Nono Hartono, Herlin Herlin, Devon Ramadhan Delian, Tri Alfiani, and Nur Adibah
  • Chapter 15. Zakat Management Model for the Socio-Economic Empowerment of Persons with Disabilities: A Study of BAZNAS in DKI Jakarta Province; N. Oneng Nurul Bariyah and Laila Yumna
  • Chapter 16. Bridging Zakat and Tax Systems: A Hybrid Integration Framework for Sustainable Fiscal Governance; Nofrianto Nofrianto, Dita Kharisma, and Muhammad Hasbi Zaenal
  • Chapter 17. Integration Model of Sharia Microfinance, Zakat, and Training in Empowering Extremely Poor Communities in Indonesia; Muhammad M Said
  • Part VI. Technology and Innovation Gaps
  • Chapter 18. Digital Transformation of Zakat Management: Strategies, Challenges, and Its Impact on National Financial Inclusion; Sokhikhatul Mawadah and Anugallakata Nea Sasgapata Kurniawan
  • Chapter 19. A Village-Based Model for Agricultural Zakat Governance; Herlin Herlin, Nur Adibah, Muhammad Hasbi Zaenal, Nono Hartono, and Dita Anggraini
  • Chapter 20: BAZNAS and Productive Islamic Philanthropy: Driving Mustahik Welfare Through an Integrative Empowerment Model in Indonesia; Muhtadi Muhtadi and Muhtar Mochamad Solihin

Abdul Ghafar Ismail, PhD is a Professor of Islamic Economics at Universiti Kebangsaan Malaysia (PhD, University of Southampton), Chairperson of the Organization of Islamic Economic Studies and Thoughts, and Shariah Committee Member for Sun Life Malaysia Takaful. His extensive global leadership includes serving as Head of Research at the Islamic Development Bank Institute, IMF Advisor for Djibouti, and Rector of Kolej Universiti Islam Johor Sultan Ibrahim. A prolific scholar in Islamic economic theory and risk management, he has authored 40 books and published widely in international refereed journals.

Muhammad Hasbi Zaenal, PhD is the Director of Research, Studies, and Development at the National Board of Zakat of the Republic of Indonesia (BAZNAS RI) and a Lecturer in Islamic Economics at UIN Syarif Hidayatullah Jakarta. He earned his PhD from Universiti Kebangsaan Malaysia and holds a degree in Shariah from Al-Azhar University, Cairo. His research focuses on zakat governance, Islamic social finance, institutional development, and public policy.