Exploring Supportive and Restrictive Elements in Zakat Service Implementation for Good Governance in Baubau’s BAZNAS
DOI:
https://doi.org/10.55927/fjss.v4i3.535Keywords:
Illegal Online Loans, Cyber Protection Strategy, National Defense, Institutional Synergy, National MoraleAbstract
This study examines the supporting and inhibiting factors influencing the implementation of good governance in zakat services at the National Zakat Collection Agency (BAZNAS) in Baubau City, Southeast Sulawesi. Good governance principles such as transparency, accountability, effectiveness, and efficiency are essential to optimize zakat management, ensuring equitable distribution to eligible beneficiaries (mustahik) and fostering public trust among zakat payers (muzakki). Employing a qualitative case study design, data were collected through semi-structured interviews with key BAZNAS officials, muzakki, and mustahik, complemented by direct observations and document analysis. The findings reveal that BAZNAS Baubau has established rigorous verification systems, embraced digital payment platforms, and developed strong community partnerships that support good governance practices and improve zakat collection and distribution. However, challenges remain, including data inconsistencies, limited human resource capacity, high operational costs, geographic and logistical constraints, and uneven coverage of beneficiary categories. Despite these barriers, zakat collection and distribution effectiveness have improved, with efficiency rates consistently above 85%, indicating resource optimization. The study recommends strengthening human resource development, integrating data management systems, enhancing operational efficiency, expanding outreach to marginalized groups, and reinforcing governance policies to mitigate corruption risks
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