Analisis Tatakelola ZISWAF Berbasis Digital Dalam Perspektif Undang-Undang Zakat dan Wakaf di Era Modern

Abstract

Digital transformation in the management of ZISWAF (Zakat, Infaq, Sadaqah, and Waqf) represents a strategic response to the rapid development of financial technology and the growing demand for modern governance that emphasizes transparency, accountability, and efficiency in the collection and distribution of religious social funds. This study aims to analyze the compatibility of digital-based ZISWAF governance with the national regulatory framework, particularly Law Number 23 of 2011 concerning Zakat Management and Law Number 41 of 2004 concerning Waqf, along with their implementing regulations. The research employs a library research method using a normative legal analysis approach toward statutory regulations and relevant scholarly literature on the digitalization of Islamic philanthropy. The findings indicate that the digitalization of ZISWAF offers significant opportunities to enhance Islamic financial inclusion, optimize fund collection, and strengthen transparency through electronic payment systems and online platforms. However, several challenges remain, including regulatory gaps related to data security standards, digital supervision mechanisms, the legitimacy of emerging payment instruments, and the harmonization between Sharia principles and information technology regulations. The novelty of this study lies in its comprehensive integration of zakat and waqf legal analysis within the broader framework of digital governance. It concludes that strengthening derivative regulations and adaptive technical policies is necessary to ensure legal certainty, public protection, and the sustainability of ZISWAF management in the digital economy era.