PERFORMANCE ANALYSIS OF BAZNAS IN THE DIGITAL ERA: A SYSTEMATIC LITERATURE REVIEW AND A PROPOSED INTEGRATED CONCEPTUAL FRAMEWORK

Muhammad Ilham Riyadi, Rinda Asytuti, Haikal Hamdani Ahmad, Muhamad syafiq Fatulloh and Ahmad Nabil Musyafa

No n4ejv_v1, SocArXiv from Center for Open Science

Abstract: The National Amil Zakat Agency (BAZNAS) plays a crucial role in the Islamic philanthropy ecosystem in Indonesia, yet analyses of its performance are often fragmented. This study aims to systematically synthesize and analyze empirical evidence regarding the performance of BAZNAS across three key dimensions: efficiency, effectiveness, and governance, amidst the rapid wave of digitalization. This research employs the Systematic Literature Review (SLR) method, following the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol. Through a search process across the Scopus, Google Scholar, and SINTA databases, 40 relevant journal articles published between 2015-2025 were identified and analyzed in-depth. The synthesis results show a consensus that BAZNAS is effective in its poverty alleviation programs (as measured by the CIBEST Model and NZI) but faces challenges in operational efficiency (identified via DEA/SFA studies) and uneven implementation of governance. A research gap was found, namely the lack of studies integrating these three performance dimensions to explain their reciprocal relationships. As its main contribution, this study proposes an integrated conceptual framework that positions governance (GCG) as a fundamental independent variable influencing operational efficiency and program effectiveness, with digital technology adoption acting as a moderating variable. This framework can serve as a reference for future empirical research. Keywords: BAZNAS, Systematic Literature Review, Efficiency, Effectiveness, Zakat Governance, Conceptual Framework, PRISMA.

Date: 2025-10-09
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Persistent link: https://EconPapers.repec.org/RePEc:osf:socarx:n4ejv_v1

DOI: 10.31219/osf.io/n4ejv_v1

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