Reframing Local Zakat Governance: A Thematic Analysis of Literacy, Participation, and Mustahik Empowerment in Bekasi, Indonesia

Abstract

Purpose

This study aims to reframe the governance of local zakat institutions by examining how literacy, muzakki participation, distribution mechanisms, and mustahik empowerment collectively shape the effectiveness of zakat in reducing poverty. The research focuses on LAZ Attaqwa Bekasi, a community-based amil institution operating in an area with rising poverty levels and low levels of zakat literacy.

Design/Methodology/Approach

The study adopts a qualitative case study approach supported by thematic analysis. Data were collected through structured interviews, field observations, and institutional documentation. NVivo 12 was employed to generate coding categories related to literacy, participation, distribution accuracy, and empowerment outcomes. The analytical framework integrates redistributive justice theory, social dependency reduction theory, and applied concepts of productive zakat.

Findings

The results show that community-based education and digital outreach improve basic zakat literacy; however, literacy remains largely limited to zakat fitrah, while knowledge of zakat mal and income zakat is still weak. Muzakki participation is shaped less by religiosity and more by trust, ease of service, and perceived transparency. Distribution practices emphasize verification and targeting but remain predominantly consumptive, limiting long-term impact. Empowerment programs show positive social effects yet lack structured mentoring and follow-up intervention. These findings illustrate that governance gaps—particularly in literacy systems, digital engagement, and empowerment design—contribute to persistent social vulnerability among mustahik.

Research limitations/implications

The study is limited to a single local zakat institution and does not include comparative cross-regional evidence. Future research may incorporate quantitative measures of empowerment outcomes or develop a multi-institution zakat governance index.

Practical implications

he study highlights the need for local zakat institutions to formalize digital literacy programs, strengthen participatory mechanisms for muzakki, and shift from short-term consumptive aid toward structured productive zakat supported by continuous mentoring.

Social implications

Effective zakat governance has the potential to reduce social dependency and strengthen community resilience. Improved literacy and transparent distribution can enhance public trust, which is essential for increasing zakat mobilization at the grassroots level.

Originality/value

This study offers one of the first qualitative, NVivo-assisted analyses of local zakat governance in Indonesia, integrating literacy, participation, distribution, and empowerment into a unified governance framework. It contributes a novel perspective on how governance practices shape the sustainability of zakat-based poverty alleviation.

Keywords: zakat governance, literacy, participation, mustahik empowerment, thematic analysis, Indonesia.