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Abstract

Purpose: This study evaluates digital transparency and accountability across Indonesia’s major Zakat Management Institutions (ZMIs) using the Digital Transparency and Accountability Index for Zakat (DTAI-Z).
Method: A comparative quantitative-content evaluation assesses 20 standardized indicators across financial disclosure, CRM/impact loops, and digital governance on primary web platforms.
Results: The evaluation reveals that leading Indonesian ZMIs demonstrate high overall digital compliance, achieving Grade A+ and Grade A status, while identifying critical operational variances in fund-allocation tracking and transaction fee disclosures.
Novelty: It introduces a multi-dimensional digital verification framework specifically tailored for Islamic Non-Profit Organizations (NPOs).
Contribution: Findings guide national regulators and amil executives in standardizing digital disclosures to strengthen public trust and national zakat mobilization.


Abstrak
Tujuan: Penelitian ini mengevaluasi transparansi dan akuntabilitas digital pada Lembaga Pengelola Zakat (LPZ) utama di Indonesia menggunakan Digital Transparency and Accountability Index for Zakat (DTAI-Z).
Metode: Evaluasi konten kuantitatif komparatif mengukur 20 indikator terstandar pada dimensi pengungkapan keuangan, dampak/CRM, dan tata kelola digital di platform web primer.
Hasil: Evaluasi ini mengungkapkan bahwa LPZ utama di Indonesia menunjukkan kepatuhan digital secara keseluruhan yang tinggi dengan meraih status Grade A+ dan Grade A, sekaligus mengidentifikasi variasi operasional yang krusial pada pelacakan alokasi dana dan pengungkapan biaya transaksi.
Kebaruan: Penelitian ini menyajikan kerangka verifikasi digital multidimensi yang dirancang khusus untuk Organisasi Nirlaba Islam.
Kontribusi: Hasil studi ini menjadi panduan bagi regulator dan pengelola amil dalam memformulasikan standar pengungkapan digital guna memperkuat kepercayaan publik dan mobilisasi zakat nasional.

Keywords

Digital Accountability Islamic Philanthropy Transparency Index Zakat Management Institutions

Article Details

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Copyright (c) 2026 Muhammad Rizky Arifandi, Haris Lloyd, Adnan Salaudeen

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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