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TEKNOLOGI, MANUSIA DAN TRANSPARANSI DALAM PRAKTIK PENYALURAN ZAKAT (Implementasi Business Intelligence di BAZNAS RI)
Scholars have long examined the impact of technology on social change. Technology continues to evolve and influences nearly every aspect of human life. Nevertheless, technology is not the sole driver of such change; human agency plays a critical role. Individuals retain the freedom to choose—whether to use technology and, if so, which technologies to adopt from the available options. This study investigates Business Intelligence (BI) and the human role in fostering a culture of transparency in the management of zakat at the National Zakat Agency (BAZNAS). To what extent does BI contribute to the emergence of transparency in zakat distribution, and how do humans shape this process? The theoretical framework draws on technological determinism and instrumentalism to analyze the relationships among humans, technology, and social change, and also employs Principal–Agent Theory to examine the roles of principals and agents in creating transparency with BI support. As a Decision Support System (DSS), BI can assist humans in making sound decisions—in this case, the practice of zakat distribution—by minimizing information asymmetry between principals and agents and its attendant consequences. This study adopts a qualitative approach enriched with quantitative data. Primary data were obtained through in-depth interviews with nine principals as key informants. Secondary data were collected through a survey of 57 agents and observations of several BI dashboards used in zakat distribution, together with BAZNAS documentation and findings from prior research. The findings affirm that synergy between technology and humans is fundamental to achieving transparency. The application of BI has been shown to significantly enhance transparency in zakat distribution; however, its success hinges critically on the central role of humans. The implementation of BI dashboards that enable real-time performance monitoring would not be feasible without policy support from leadership (principals). Theoretically, this study demonstrates that transparency in BAZNAS governance does not arise from technology alone, but from the combination of active human involvement and the adoption of appropriate technologies.
PASCASARJANA, UIN SUNAN KALIJAGA YOGYAKARTA
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