Abstract

This research was motivated by the covid pandemic which not only had an impact on the economic sector but also had an impact on people's behavior. In terms of behavior, it is the tendency of people to carry out non-cash transactions, including in terms of zakat management. Zakat with cashless can be applied by building the digitization of zakat. Digital transformation needs to be done, in order to be able to optimize the potential of zakat in Kalimantan. This study aims to determine the extent to which zakat institutions have started digital transformation, especially during the COVID-19 pandemic and to determine the digital management gap between zakat institutions in the Kalimantan Region. This type of research is descriptive quantitative research. The object of research is zakat institutions in Kalimantan. Sample collection method using cluster sampling. Research data in the form of primary data collected through questionnaires. Researchers found that in general zakat institutions have implemented the digitization of zakat management. South Kalimantan applies the best digital management, while the largest digital divide is North Kalimantan.

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