The Comprehensive Examination of Zakat Governance Standards of Amil Zakat Institutions in Indonesia

Abstract : This article aims to meticulously synthesis empirical findings pertaining to the conduct of zakat collection institutions in Indonesia, emphasizing the incorporation of legal requirements such as Good Amil Governance, transparency and accountability, Zakat Core Principles (ZCP), and PSAK 109. The study adopted a qualitative methodology, pursuing a Systematic Literature Review (SLR) of 30 peer-reviewed and open-access articles, which underwent thematic analysis in compliance with PRISMA guidelines. The synthesis outcomes reveal that effective Amil governance constitutes an ultimate framework that enlightens standards for disclosure and accountability, which fosters concurrence between zakat patrons as well as impacting the efficacy of zakat institutions. ZCP and PSAK 109 behave as an ethical basis and scientific tools that augment the trustworthiness and authenticity of oversight, yet it remains to encounter obstacles concerning institutional ability alongside unity at its execution. This article presents an extensive theory converging on the dispersed nature of the Zakat authority literature while is beneficial empirically to the advancement of Islamic social finance studies, whereas providing ideas to strengthen Zakat governance in Indonesia.