Legal Reform of Zakat Governance Based on Maqaṣid al-Ummah: Optimizing Digital Transformation Toward Social Justice

Indonesia has significant zakat potential, but its contribution to social justice remains limited due to institutional fragmentation, regulatory complexity, and the suboptimal use of digital technology. This study analyzes zakat governance by identifying gaps between regulations, practices, and the achievement of social goals, and explores institutional and regulatory challenges in zakat’s digital transformation to realize social justice. This study proposes legal reforms for zakat governance based on Maqasid al-Ummah that can strengthen the zakat system’s effectiveness, participation, and sustainability in Indonesia. Adopting a normative juridical method with a statutory, conceptual, philosophical, and comparative approach, data sources are obtained from zakat regulations and empirical assessments of governance practices, which are compared with the Malaysian centralized model and the Turkish decentralized system. The research findings indicate that the hybrid governance model in Indonesia faces challenges related to fragmentation of authority, low public trust, and limited participation; therefore, the effectiveness of digital transformation remains suboptimal, despite its potential to increase transparency, accountability, and accessibility. This study emphasizes the application of the seven dimensions of Maqasid al-Ummah as an ethical and conceptual framework for reconstructing zakat governance, holistically linking legal, institutional, and technological aspects. The findings of this study can serve as a guide for policymakers, zakat authorities, and digital platform managers in designing an effective, participatory, and sustainable social justice–oriented zakat governance system.