Reconstructing Zakat Governance Through Qur’anic Perspectives

Abstract

Zakat management in Indonesia faces a critical challenge regarding the legal ambiguity between private and public domains, leading to low accountability and latent corruption risks within zakat institutions. This study aims to reformulate the conceptual foundations of zakat governance by integrating Al-Quran's normative values into a modern governance framework. Employing a qualitative method with a thematic interpretation (maudhu’i) approach, this research analyzes Quranic verses concerning institutional legitimacy (QS. At-Taubah: 103), distribution principles (QS. At-Taubah: 60), wealth ethics and anti-manipulation (QS. Al-Baqarah: 264, 267) and verses on integration of social worship (QS. Al-Baqarah: 110). The findings reveal that the Al-Quran mandates an integration between ritual piety and social justice, where the state holds a constitutional role as a facilitator through the principle of "public religious fund". This research constructs the "Qur’anic Governance of Zakat" model, which emphasizes strengthening legitimacy through radical transparency, empowerment-based distribution, and an integrated integrity-monitoring system within national law. The novelty of this study lies in its synthesis of classical interpretations with contemporary governance realities to bridge the gap between religious norms and administrative practices.