Zakat, as one of the five pillars of Islam, holds a central role in the Islamic economic system. It serves not only as a form of worship but also as an effective instrument for wealth distribution and social justice. In a country like Indonesia, with the largest Muslim population in the world, zakat has enormous potential to address poverty and inequality. According to the Outlook Zakat Indonesia 2025 report, the potential of national zakat collection is estimated to reach Rp 327 trillion. However, the actual zakat collected in the previous year was only around Rp 33 trillion, revealing a substantial gap between potential and realization (BAZNAS, 2024.). This significant discrepancy underscores the urgent need for comprehensive and innovative strategies to increase public participation in zakat payment, especially amid the rapid development of digital technology and shifting behaviors among zakat payers (muzaki.

Structurally, the management of national zakat in Indonesia is coordinated by the National Amil Zakat Agency (BAZNAS) at the central and regional levels, along with authorized Amil Zakat Institutions (LAZ). In 2024, data showed that zakat collection remained highly seasonal, with the majority of contributions concentrated around Ramadan and Eid al-Fitr (BAZNAS, 2024). Additionally, although the Zakat Management Information System (SIMBA) has been implemented in nearly all provinces, not all regencies or municipalities have permanent offices or sufficient human resources to optimize its use (Lubis & Latifah, 2019). This imbalance in infrastructure and capacity poses a challenge to equitable and sustainable zakat management across the nation.

Recent studies indicate that the digitalization of zakat collection is increasingly driven by the younger generation of muzaki, particularly those aged 25 to 44. This demographic contributes more than 70% of zakat donations through online channels (Kashif et al., 2018). Characterized by their active presence on social media and responsiveness to value-driven and visually engaging campaigns, this group represents a promising target for digital zakat strategies (Syauqi et al., 2022). However, despite this opportunity, zakat literacy remains low in rural and marginalized communities, leading to limited participation and insufficient awareness of zakat obligations (Arifin dkk., 2022). Bridging this knowledge gap is critical to expanding the reach and impact of zakat.

In response to these challenges, several strategic approaches have been developed. First, the Digitalization of Zakat Channels aims to optimize digital platforms, QRIS codes, and integration with popular e-wallet applications to facilitate seamless zakat payments. This approach not only caters to the digital-savvy demographic but also aligns with broader trends in financial technology adoption (Madia & Rachmad, 2023). Second, Payroll Zakat Programs target both government and private-sector employees by collaborating with institutions to implement automatic zakat deductions from salaries.(Syauqi et al., 2022) This initiative ensures consistent and sustainable zakat contributions, while also simplifying compliance for muzaki (BAZNAS, 2024).

Third, Digital Literacy Campaigns leverage social media influencers, interactive content, and video-based learning modules to increase awareness and understanding of zakat among the general public (Darmawan & Desiana, 2021). By utilizing relatable figures and engaging formats, these campaigns aim to build a more informed and motivated muzaki community (Abdullah et al., 2023). Fourth, Thematic Segmentation of Zakat Services offers tailored zakat options based on professional and business activities, such as business zakat and income zakat. This segmentation enables more personalized and relevant zakat solutions for different segments of society (Yahya et al., 2013).

Nevertheless, the implementation of these strategies faces several challenges. One major obstacle is the limited infrastructure and human resources in remote regions, which hampers the operational capacity of local zakat institutions (Yahya et al., 2013). Additionally, low zakat literacy outside major urban centers continues to hinder participation, requiring more targeted education and outreach efforts (Yusfiarto et al., 2021.). The lack of integrated muzaki data through the National Zakat Payer Number (NPWZ) system also poses difficulties in tracking, monitoring, and optimizing zakat collection (Arifin et al., 2022.). Furthermore, competition with non-zakat donation platforms, which are often more user-friendly and widely marketed, threatens to divert potential zakat funds (Nugraha et al., 2025).

Looking ahead, it is essential for stakeholders to strengthen collaboration across sectors to overcome these challenges and harness the full potential of zakat in Indonesia (BAZNAS RI, 2025). Digital innovations must be complemented by robust institutional capacity, equitable infrastructure development, and sustained efforts to improve zakat literacy nationwide. Policymakers, practitioners, and scholars are called to contribute insights and solutions that can inform the strategic direction of national zakat collection in the coming years.

The inaugural edition of Islamic Business Review invites writers and researchers to contribute scholarly works that explore strategies, innovations, challenges, and opportunities in national zakat collection. By bringing together diverse perspectives and evidence-based analyses, this collective effort aims to chart a progressive path forward for zakat management in Indonesia and beyond.

Proposed Themes for Contributions

1. Digital Transformation of Zakat Management: The way zakat is managed today has changed a lot thanks to digital technology. With tools like QRIS, mobile apps, e-wallets, and systems like SIMBA, paying zakat has become faster, easier, and more transparent. Now, people can give their zakat anytime and anywhere through their phones or computers. This not only helps zakat institutions reach more people but also builds trust, because everyone can see how the funds are collected and used in real-time. Digital tools are making zakat management more in tune with the needs of modern society.
2. The Role of Digitalization in Muzaki Segmentation and Zakat Campaign Personal Branding: Digitalization has opened new doors for zakat institutions to better understand and connect with zakat payers. By using data and digital marketing tools, they can design campaigns that speak directly to different groups—whether by age, interests, or values. Social media, influencers, and inspiring stories are powerful ways to reach people’s hearts and encourage them to give. By creating strong personal brands for their campaigns, zakat institutions can stand out and build lasting relationships with donors, encouraging them to give not just once, but regularly.
3. Optimizing Digital Zakat Payment for Civil Servants and Corporations: Making it easier for civil servants and corporate employees to pay zakat through digital platforms is a smart step forward. By setting up systems where zakat can be automatically deducted from salaries, zakat institutions can secure more steady funds. For the donors, this process is hassle-free—they don’t have to remember deadlines or make manual payments. This approach also builds a culture of giving within workplaces, making zakat a normal and expected part of professional life. Plus, it fits perfectly with today’s digital payroll systems, making everything more seamless.
4. Integration of Muzaki Data and NPWZ Database: Bringing together data on zakat payers into a single national database (like the NPWZ) can make zakat management more organized and efficient. It allows institutions to track who has paid, offer better services, and make informed decisions. But it’s not without challenges—issues like data privacy and making sure different systems can work together need to be addressed carefully. Clear rules and standards are needed so this integration can truly improve transparency and avoid overlaps or mistakes.
5. Zakat Literacy in the Digital Era: Evaluation and Educational Strategies
   Knowing about zakat—why it’s important, how it works, and how to pay—is key to growing a culture of giving. But many people still don’t fully understand it. That’s why measuring zakat literacy is so important. Once we know what people understand and what they don’t, we can create better ways to teach them. Digital tools like online courses, interactive learning platforms, and even educational games can make learning about zakat more fun and accessible, especially for younger generations who are used to learning online.
6. Digital Infrastructure and Amil Human Resources: Professionalization and Certification: As zakat management goes digital, the people working in it—called amil—also need to keep up. In many areas, there’s still a lack of trained amil who can handle digital systems. That’s why training and certification are so important. By giving amil the right skills and professional recognition, zakat institutions can improve their services and gain more trust from the public. Standardizing the role of amil across regions also helps make zakat management more reliable and professional.
7. Database Integration: National Policy and Central-Regional Synergy in Zakat Management: For zakat management to work well across the country, there needs to be good teamwork between the national government and local authorities. A shared database can help everyone stay on the same page, avoid repeating work, and ensure zakat funds are used fairly. But this requires clear policies and cooperation so that local needs are still met while following national guidelines. By working together, central and regional governments can make zakat management more effective and transparent.
8. E-Monitoring & Evaluation of Zakat Collection Performance: Digital tools for monitoring and evaluating zakat collection are making it easier to see what’s working and what’s not. By using systems like the Zakat Performance Index and analyzing donor behavior through data, zakat institutions can make better decisions and improve their strategies. These tools also let institutions share clear, transparent reports with the public, showing exactly how zakat funds are collected and used. In the end, this builds more trust and ensures that zakat really reaches those who need it most.

Submission Instructions

• Authors are invited to submit manuscripts ranging from 7,000 to 10,000 words (inclusive of references and footnotes, but exclusive of figures and tables) no later than 30 September 2025 through the following submission link. In parallel, the manuscript in Word format along with a title page should be sent via email to Assoc. Prof. Dr. Abdurrahman, M.T at editor@islamicbr.ac.id.
• All submissions must be original works and must not be under review or published elsewhere.

Opportunities for Selected Contributions

• Authors whose papers are selected will be invited to present a 15-minute lightning talk at the Islamic Business Review Virtual Conference, scheduled for October 2025.
• As part of the collaborative review process, corresponding authors will also be asked to peer-review two other submissions.
• Following a rigorous peer-review process, accepted papers will be compiled and published as book chapters in an edited e-book and/or print volume, with publication anticipated by the end of 2025.

There is no submission fee for papers submitted to this special edition.

References

Abdullah, Z., Mohd Sharif, M. H., Saad, R. A. J., Mohd Ariff, A. H., Md Hussain, M. H., & Mohd Nasir, M. H. (2023). Zakat institutions’ adoption of social media. Journal of Islamic Accounting and Business Research, 14, 1261–1280. https://doi.org/10.1108/JIABR-01-2022-0013

Arifin, J., Khusnul Mubarok, F., & Fahmi Zaki Fuadi, N. (n.d.). The Effect of Zakat Literacy, Religiosity, and Income on the Decision to Pay Agricultural Zakat. In International Journal of Zakat (Vol. 7, Issue 2).

BAZNAS, P. (n.d.). Outlook Zakat Indonesia 2024. Https://Www.Puskasbaznas.Com/Publications/Books/1857-Buku-Outlook-Zakat-Indonesia-2024.

Darmawan, A., & Desiana, R. (2021). Zakat dan Pemerataan Ekonomi di Masa Pandemi Covid-19. Al-Azhar Journal of Islamic Economics, 3(1), 12–21. https://doi.org/10.37146/ajie.v3i1.57

Kashif, M., Jamal, K. F., & Rehman, M. A. (2018). The dynamics of Zakat donation experience among Muslims: a phenomenological inquiry. Journal of Islamic Accounting and Business Research, 9, 45–58. https://doi.org/10.1108/JIABR-01-2016-0006

Lubis, R. H., & Latifah, F. N. (2019). Analisis Strategi Pengembangan Zakat, Infaq, Shadaqoh dan Wakaf di Indonesia. Perisai : Islamic Banking and Finance Journal, 3(1), 45–56. https://doi.org/10.21070/perisai.v3i1.1999

Madia, Y., & Rachmad, D. (2023). Factors Influencing Muzzaki’s Interest In Paying Zakat Via Digital Payments. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 12, 322–339. https://doi.org/10.46367/iqtishaduna.v12i2.1544

Nugraha, A. L., Ridwan, A., Athoillah, M. A., & ... (2025). Zakat Regulation Review: Badan Amil Zakat Nasional’s Regulation Review Concerning the Validity of BAZNAS Cianjur. AMWALUNA: Jurnal Ekonomi Dan …. https://www.researchgate.net/profile/Ahmad-Nugraha-3/publication/389936813_Zakat_Regulation_Review_Badan_Amil_Zakat_Nasional’s_Regulation_Review_Concerning_the_Validity_of_BAZNAS_Cianjur/links/67d9252d35f7044c9231d9af/Zakat-Regulation-Review-Badan-Amil-Zakat-Nasionals-Regulation-Review-Concerning-the-Validity-of-BAZNAS-Cianjur.pdf

POTENSI ZAKAT BAZNAS RI BAZNAS RI. (n.d.). www.baznas.go.id;

Syauqi, M., Anshori, M., & Mawardi, I. (2022). Motivation to paying Zakat: The role of religiosity, Zakat literacy, and government regulations. Al-Uqud : Journal of Islamic Economics, 6(2), 232–246. https://doi.org/10.26740/aluqud.v6n2.p232-246

Yahya, M., Hussin, M., Muhammad, F., Ali, M., & Ahmad, R. (2013). Compliance of Zakah Payment: Analysis of Zakat Fitrah Collection and Leakage in Selangor. In Shariah Journal (Vol. 21, Issue 2).

Yusfiarto, R., Setiawan, A., & Setia Nugraha, S. (n.d.). Literacy and Intention to Pay Zakat: A Theory Planned Behavior View Evidence from Indonesian Muzakki. In International Journal of Zakat (Vol. 5, Issue 1).