Community-Based Zakat Governance in Bogor: Strengthening Human-Centered Empowerment Beyond Technology

Abstract

This study explores community-based zakat management practices in Bogor through a qualitative descriptive investigation of three institutional models: the national zakat institution (LAZNAS) Rumah Zakat, the community-driven Baitul Maal Literasi Qur’an, and the mosque-based zakat unit of DKM Al-Ikhlas. Data were collected through in-depth interviews, direct field observations, and document analysis. The findings show that Rumah Zakat demonstrates a more professional governance structure and succeeds in improving mustahik welfare through empowerment initiatives such as Desa Berdaya and BUMMAS, including reported increases in micro-enterprise monthly turnover from approximately IDR 1.5 million to IDR 3–7 million. Meanwhile, Baitul Maal Literasi Qur’an focuses on Qur’anic literacy development by engaging volunteer teachers and community members, but faces constraints related to limited facilities, teaching resources, and classroom management. The zakat unit of DKM Al-Ikhlas manages zakat fitrah and voluntary alms using a traditional and socially embedded approach, yet continues to rely on manual record-keeping and lacks standardized mechanisms for transparency and reporting. This study is limited by its qualitative scope, the absence of systematic financial records in some community institutions, and the contextual nature of Bogor-based case studies, which may constrain broader generalization. Using thematic analysis, this study identifies key factors that shape the effectiveness of zakat management, including amil capacity, administrative systems, beneficiary engagement, and the strength of community relationships. The results highlight the need to strengthen governance, transparency, and human resource competence to enhance the role of zakat as a sustainable instrument of community empowerment. This research provides practical insights into grassroots zakat practices and contributes evidence for developing more accountable and impactful zakat management models.