Good Governance-Based Zakat Management: An Implementation Study and Impact Analysis at LazisMu UMY

Abstract

Indonesia's national zakat potential, reaching hundreds of trillions of rupiah, has not been optimized due to low public trust in zakat management institutions. This qualitative research analyzes the strategy of implementing good governance at LazisMu UMY as an effort to build public trust. A case study method was used with data collection through in-depth interviews, participant observation, and documentary studies. The results show that LazisMu UMY has successfully implemented the five OECD good governance principles contextualized with Islamic values: transparency through financial reports and social media publications, accountability through documentation systems and external audits, responsibility through regulatory compliance and Standard Operational Procedures, independence in strategic decision-making, and fairness through targeted distribution mechanisms. This strategy is strengthened by four main pillars: good zakat governance as the organization's soul, utilization of digital technology, development of innovative programs, and strengthening of competent human resources. Consistent implementation of good governance has proven to increase muzakki trust, operational effectiveness, and institutional reputation. These findings confirm that good governance is a critical variable for the sustainability of ZISWAF institutions in realizing professional and accountable zakat management.