Digital zakat management, transparency in zakat reporting, and the zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration

Abstract

This study examines the impact of Digital Zakat Management, Transparency in Zakat Reporting, and the Zakat Payroll System on Zakat Growth Acceleration, with Zakat Management Accountability as the mediating factor. Data from muzakki and Zakat institutions were collected through surveys and questionnaires, and regression and correlation analyses were used to assess the relationships between variables. The findings reveal that digital Zakat management positively impacts Zakat management accountability and Zakat growth acceleration. Transparency in Zakat reporting also has a positive effect on Zakat management accountability. However, the Zakat payroll system does not significantly influence Zakat management accountability or Zakat growth acceleration through mediation. The study underscores the importance of accountability as a mediator between digitalization, transparency, and Zakat growth, offering insights for Zakat institutions to optimize their practices and promote equitable social impact. Future research should consider qualitative methods and comprehensive variables to understand Zakat dynamics better.