The Key Theories of Zakat Management In Indonesia

Authors

Pertiwi Utami
Basrowi
Elmar Noche

Synopsis

The Key Theories of Zakat Management in Indonesia presents a comprehensive theoretical foundation for understanding the management, governance, collection, and distribution of zakat within the Indonesian context. The book examines zakat not only as a religious obligation but also as an instrument for reducing poverty, addressing economic inequality, strengthening social solidarity, and promoting material and spiritual welfare. It discusses major theoretical perspectives, including the Resource-Based View, Islamic welfare or al-falah, religiosity, ashabiyah, government role theory, stewardship theory, stakeholder theory, resource dependence theory, trust theory, and theories of reasoned action and planned behavior. Particular attention is given to the role of government, good corporate governance, public trust, digital technology, and the behavior of muzzaki in supporting official zakat institutions. By connecting Islamic principles with contemporary governance and management theories, the book offers practical and scholarly insights for improving transparency, accountability, institutional performance, and public confidence in zakat administration. It is intended for students, researchers, policymakers, zakat administrators, nonprofit leaders, and readers interested in Islamic economics and social welfare.

References

The full list of references can be found in the complete book.

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Published

June 15, 2026

Details about this monograph

ISBN-13 (15)

978-621-97058-3-7

How to Cite

The Key Theories of Zakat Management In Indonesia. (2026). Philippine Technical Institute (PTI Press). https://press.pti.edu.ph/index.php/ptip/catalog/book/3