Legal Accountability in the Management of Digital Zakat Institutions

Abstract

The rapid digital transformation of Islamic philanthropic institutions has significantly reshaped the governance of zakat management, creating new opportunities as well as legal and institutional challenges. This study aims to analyze the implementation of legal accountability in the management of digital zakat institutions in Indonesia and to develop an integrated legal accountability framework that supports transparent, secure, and Sharia-compliant digital governance. The research employed a qualitative socio-legal approach using a multiple case study design involving digital zakat institutions, including BAZNAS and selected National Amil Zakat Institutions. Data were collected through semi-structured interviews, document analysis, observation, and an extensive literature review, and were analyzed using the interactive model of data condensation, data display, and conclusion drawing. The findings reveal that legal accountability extends beyond statutory compliance and financial reporting to encompass digital governance, Sharia accountability, and personal data protection. However, regulatory fragmentation, inconsistent digital governance practices, and varying institutional capacities continue to hinder effective implementation. This study proposes an Integrated Legal Accountability Framework consisting of five interrelated dimensions: legal compliance, digital governance, financial accountability, Sharia accountability, and data protection accountability. The framework provides a comprehensive foundation for strengthening transparency, public trust, regulatory compliance, and sustainable governance within Indonesia's digital zakat ecosystem.