GOVERNANCE PRINCIPLES OF ZAKAT AND BAITULMAL INSTITUTIONS ACCORDING TO AL-MAWARDI AND THEIR APPLICATION IN MALAYSIA

Prinsip Tadbir Urus Institusi Zakat dan Baitulmal Menurut Al-Mawardi dan Aplikasinya di Malaysia

Abstract

Zakat and baitulmal institutions serve as vital mechanisms in promoting social justice and economic equity within Muslim societies. Despite their significance, governance challenges—such as policy inconsistencies, lack of transparency, and weak monitoring systems—continue to hinder their effectiveness. This study aims to evaluate the applicability of Imam al-Māwardī’s classical governance principles, as articulated in al-Aḥkām al-Sulṭāniyyah, to the contemporary management of zakat and baitulmal institutions in Malaysia. A qualitative approach was employed through content analysis of official documents from zakat institutions, classical Islamic texts, and contemporary academic literature. The analysis was structured around four key principles of al-Māwardī: justice (al-ʿAdl), trustworthiness (al-Amānah), transparency (al-Syafāfiyyah), and administrative efficiency (al-Kifāyah al-Idāriyyah). Thematic analysis was used to assess the extent to which these principles are reflected in Malaysia’s current zakat governance practices. The findings indicate that al-Māwardī’s principles remain highly relevant and offer normative and practical insights for strengthening zakat governance. While several states demonstrate proactive and systematic implementation—particularly in digitalisation, asnaf development, and financial reporting—others remain reliant on traditional, less efficient approaches. These disparities affect the uniform achievement of maqāṣid al-sharīʿah and public confidence in zakat institutions. This study recommends the development of a national zakat governance model grounded in al-Māwardī’s framework, emphasising inter-state policy harmonisation, comprehensive audit systems, and ethical leadership supported by digital infrastructure. Such a model could enhance institutional accountability and reposition zakat as a strategic instrument for socio-economic development in accordance with Islamic values.