Strategic Management and the Maqāṣid Al-syarī‘ah Framework in Zakat Administration: a Case Study of Lembaga Zakat Negeri Kedah (lznk)
Year: 2025
Type: article
Abstract: This study investigates the strategic management practices adopted by Lembaga Zakat Negeri Kedah (LZNK) and evaluates their alignment with the objectives of maqāṣid al-syarī‘ah to enhance Zakat collection and distribution effectiveness, particularly in the domain of business Zakat. Using a qualitative case study approach, data were collected through comprehensive document analysis, including LZNK’s strategic reports, annual publications, and related secondary literature from 2015 to 2021. Thematic content analysis was guided by established strategic management theories and the maqāṣid al-syarī‘ah framework. The findings reveal that LZNK has implemented several impactful strategic initiatives, such as governance reforms, digital transformation, and stakeholder engagement, which have significantly contributed to the sustained growth of business Zakat collection. These initiatives reflect a clear alignment with the five core objectives of maqāṣid al-syarī‘ah: preservation of religion, life, intellect, lineage, and wealth. This research contributes to the growing discourse on Islamic public sector governance by providing empirical evidence that integrating modern strategic management with Islamic ethical foundations can improve institutional performance, public trust, and socio-economic outcomes. The study also highlights a gap in existing literature by presenting a successful model that contrasts with the challenges typically reported in Zakat administration. While limitations exist due to the single-institution focus and reliance on secondary data, the study offers practical insights for policymakers, Islamic financial institutions, and Zakat administrators seeking to enhance operational effectiveness through faith-aligned strategic planning.
Author: Mohd Nasir bin Zakaria
Institution: Universiti Utara Malaysia
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4414929081
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