INOVASI TEKNOLOGI DALAM PENGELOLAAN DANA FILANTROPI ISLAM DI BAZNAS RI DAN IMPLIKASINYA TERHADAP PENGEMBANGAN FIKIH ZAKAT DI ERA DIGITALNIM.: 22300015007Hilmi RidhoauthorIslamic 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 maqāṣid al-syarī`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 ḥifẓ al-māl, ḥifẓ al-dīn, ḥifẓ al-nafs, and ḥifẓ al-karāmah al-insāniyyah. 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`bīr al-irādah (filling out the form and confirming the payment). Ijab-qabul is not the validity benchmark limit, but the presence of qabḍ ḥukmī in the form of digital notification. Tamlīk ḥukmī occurs as the money has been credited to the account. Digitalization also demands ḥifẓ al-māl enhancement, bringing transparency and accountability about, and bears digital ‘urf and digital amil, in which clear fatwa and regulation are needed.297.33 Badan Amil Zakat2026-09-28UIN SUNAN KALIJAGA YOGYAKARTA;PASCASARJANAThesis