As the largest muslim population country in the world, Indonesia has a great potential in terms of zakat collection which about IDR. 217 trillion. However, according to the outlook of Zakat 2019, Zakat Management Organizations can only collected by about IDR. 6 Trillion. This condition indicates that there is a gap between potential collection and real collection by about IDR. 211 trillion. There are some studies explored the causes of the gap of zakat collection in Indonesia. One of the cause is missmanagement in Zakat Management Organization. To overcome the situation, The Central Bank of Indonesia, The National Board of Zakat of Republic of Indonesia along with 8 representatives of islamic countries have conducted a global initiative by launching Zakat Core Principles (ZCP) which provides the minimum standards for good zakat governance. The 15th standard of ZCP is encouraged ZMO to implement Shariah Governance. Hence, by reffering to the document the study attempts to explore and design Shariah Governance Standard (SGS) for Zakat Management Organization. The study also used Content Analysis technique, Survey Method and Delphi Method as methodological approach. By involving 13 experts as our respondents, the study successfully designed 6 main standards and 57 sub-standards of SGS for Zakat Management Organization. The study also reveals that the majority of respondents of this research expressed their agreement on the designed SGS for ZMO. Nevertheless, The Delphi test shows that the p-value of rater agreement achieved less than 0.5 means that the consensus among the respondents regarding the SGS for ZMO is significantly robust.
Designing Shariah Governance Standard for Zakat Management Organization: Indonesia Experience
Tanggal Publikasi: 25 Jan 2023
Shariah Governance, Zakat Management Organization