Maqashid Syariah sebagai Kerangka Kerja untuk Mengevaluasi Transparansi Pengelolaan Zakat

Abstract

The transparency of zakat management has been studied more in the perspective of governance, accountability, reporting quality, and muzaki trust. This approach has not fully explained the relationship between transparency and sharia goals in the management of people's funds. This research aims to analyze the transparency of zakat management from the perspective of sharia maqashid and formulate a conceptual framework to evaluate it. The research uses a qualitative approach through library research with content analysis techniques on scientific literature, regulations, fatwas, institutional reports, and relevant documents that are purposively selected. The results of the study show that transparency cannot be understood solely as the disclosure of financial statements, but as a governance mechanism that supports the protection of assets (hifz al-maal), trust and accountability, muzaki trust, and the achievement of benefits. The effectiveness of transparency is determined not only by the availability of information, but also by the accuracy, relevance, up-to-dateness, comprehensibility, and traceability of information. Digitalization expands access and effectiveness of transparency, but still requires strengthening governance, supervision, information security, and privacy protection. This research contributes to the development of a transparency evaluation framework based on sharia maqashid which can be the basis for strengthening the governance of zakat institutions.