The Performance of Zakat Management Organizations in Jambi Province-Indonesia Based on Maqashid Sharia: A Mediated Model

This study explores the influence of human resource competencies, Islamic organizational culture, and information technology on the performance of zakat management organizations (KOPZ) with Sharia Management Accounting Information System (SIAMSy) as a mediating variable. This study aims to understand how these factors interact and contribute to improving the effectiveness of zakat management in sharia-based organizations, especially in Jambi Province. This research uses a quantitative approach with a survey method through a questionnaire distributed to 121 respondents from 19 zakat management organizations in Jambi Province. The data analysis technique used is Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The results showed that human resource competence and Islamic organizational culture significantly positively influence the performance of zakat management organizations based on maqashid sharia. However, information technology has a negative impact, indicating the need for special attention in its selection based on Sharia principles. The results also show that SIAMSy has an influence as a mediator of human resource competencies, Islamic organizational culture, and information technology on the performance of zakat management organizations based on maqashid sharia. This research emphasizes the importance of a more structured and sharia-based zakat management, by strengthening human resource competencies, Islamic culture, and appropriate technology.