@phdthesis{digilib79605,
           month = {September},
           title = {INOVASI TEKNOLOGI DALAM PENGELOLAAN DANA
FILANTROPI ISLAM DI BAZNAS RI DAN IMPLIKASINYA TERHADAP PENGEMBANGAN FIKIH ZAKAT DI ERA DIGITAL},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 22300015007 Hilmi Ridho},
            year = {2026},
            note = {Prof. Dr. Ali Sodiqin, M.Ag. dan Dr. H. Abdul Mujib, M.Ag.},
        keywords = {BAZNAS, Dana ZIS-DSKL, Zakat Digital, Maqasid Al-Syari`ah},
             url = {https://digilib.uin-suka.ac.id/id/eprint/79605/},
        abstract = {Islamic philanthropic fund management in BAZNAZ RI has
been developing, and so has the process of collecting it. However,
zakat payment through digital platform, in its practices, sparks
transparency and legal status problems. This research aims to analyse
factors underlying digital-based ZIS-DSKL. It also intends to identify
and evaluate its fund management improvement strategy within digital
era, and formulates its implication for the development of fiqh of
zakat. An empirical and normative approaches are used in this
empirical-sociological research. While empirical approach is meant to
examine the practice of fund management out of interviews and
document reviews, the normative one is used to analyse digital zakat
practices out of observation data under maq{\=a}{\d s}id al-syar{\=i}`ah and
principle of fiqh frame. The discoveries of the study confirm the three
fundamental factors (national critical situation, institution
competence, and regulatory requirements) that influence fund
management digitalization on ZIS-DSKL at BAZNAS RI.
Management transformation occurs in digital-based payment of zakat,
transparency and accountability assurance, muzaki (zakat giver) and
mustahik (zakat receiver) dignity upholding, and zakat-distribution
acceleration. Digitalization proves a success in the transparency and
accountability improvements in the mustahik-determination accuracy,
resulting in a function shift, from charitable to social protection
instrument, which agrees to the principle of {\d h}if{\d z} al-m{\=a}l, {\d h}if{\d z} al-d{\=i}n,
{\d h}if{\d z} al-nafs, and {\d h}if{\d z} al-kar{\=a}mah al-ins{\=a}niyyah. The achievement,
however, remains in the levels of administration, efficiency, and
transparency. To improve the management, BAZNAS RI applies a
collaborative strategy, partnering with government agencies,
international institutions, local communities, and other zakat boards.
The collaboration involves aspects of management, collection, and
distribution. In terms of collecting zakat, the innovation strategy
comprises banking services, digital services, and hybrid. This
collaborative strategy brought significant impacts to national collection increase, reaching 27.18\% per year in average from 2016 to
2024. Productive funds utilization and mustahik coverage
enhancement are two new distribution strategies, which are meant for
a better and fairer distribution according to maqasid. Its effectiveness,
however, is hindered by poor technology literacy, digital-access gap,
and maqasid-based impact indicator unavailability. Digital platform
zakat payment changes the paradigm, from formality to substantial.
The change discharges the obligation of zakat intention since the
substance itself has been represented by ta`b{\=i}r al-ir{\=a}dah (filling out
the form and confirming the payment). Ijab-qabul is not the validity
benchmark limit, but the presence of qab{\d d} {\d h}ukm{\=i} in the form of digital
notification. Taml{\=i}k {\d h}ukm{\=i} occurs as the money has been credited to
the account. Digitalization also demands {\d h}if{\d z} al-m{\=a}l enhancement,
bringing transparency and accountability about, and bears digital ?urf
and digital amil, in which clear fatwa and regulation are needed.}
}