The Regulatory-Governance-Data Nexus: A Systemic Analysis of Zakat's Responsiveness in Addressing Distribution Inequality and Mustahik Data Deficiencies in Indonesia

Abstract

This study aims to analyze how Indonesia's zakat regulatory architecture and governance model fundamentally contribute to distribution inequality and mustahik data weaknesses, with impacts escalating during humanitarian crises. Employing qualitative library research, we critically analyze Law No. 23 of 2011, institutional reports, and academic literature through thematic analysis. Findings reveal the root problem is a fundamental design flaw in the law, specifically BAZNAS's dual role as regulator and operator, which creates competitive governance and directly inhibits creating an integrated national mustahik database ('single view of mustahik'). Consequently, crisis responses become ad hoc, slow, and prone to inaccuracy. As a conceptual study, these findings require empirical validation, suggesting future field research and comparative studies. Practically, we recommend legislative revision adopting a "Central Bank Model" to separate regulatory and operational functions, a prerequisite for building crisis-responsive zakat governance. Socially, effective reform can enhance welfare through equitable distribution, accelerated poverty reduction, and strengthened community resilience. This article's originality lies in its novel synthesis connecting regulatory failure, governance, data fragmentation, and crisis performance into one clear causal chain, providing a comprehensive framework for systemic reform.