Lembaga amil zakat di Indonesia: Analisis strategis berbasis PESTEL-TOWS
DOI:
https://doi.org/10.29040/jiei.v12i5.19886Keywords:
Digitalization of Zakat, Governance of Zakat, LAZ (Zakat Management Organizations), PESTEL, Porter's Value Chain, TOWS MatrixAbstract
Zakat Management Organizations (LAZ) play a strategic role in Indonesia's non-bank Islamic financial ecosystem. However, a significant gap remains between the national zakat potential, estimated at IDR 327 trillion annually, and the actual collection of IDR 40.5 trillion in 2024. This study analyzes internal and external challenges and proposes strategies to strengthen LAZ institutions in Indonesia. It employs a descriptive-analytical qualitative approach through a Systematic Literature Review (SLR) using the PRISMA protocol. Data were collected from official BAZNAS reports, PUSKAS BAZNAS publications, government regulations, Statistics Indonesia (BPS) data, and academic literature published between 2018 and 2025. The analysis integrates the PESTEL framework, Porter's Value Chain, SWOT analysis, and the TOWS matrix. This study's novelty lies in integrating these four frameworks into a unified strategic analysis model to strengthen LAZ institutions in Indonesia. The findings indicate that strengthening LAZ requires greater transparency in zakat management through disclosure of collection, distribution, reporting, and program impact, potentially supported by blockchain technology and Artificial Intelligence. Furthermore, transforming mustahik (zakat recipients) into muzakki (zakat payers) through sustainable economic empowerment programs is an important strategy for enhancing beneficiaries' economic independence. This study recommends synchronizing national zakat data, standardizing amil competencies, and strengthening LAZ governance digitalization to improve accountability and optimize zakat collection and utilization.
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Copyright (c) 2026 Yan Hardiyanto, Arief Safari, Amie Amelia
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
