Optimization of human resource management strategy at government zakat institutions to improve the effectiveness of zakat collection in Indonesia

Purpose This study aims to analyze the optimization of Human Resource Management (HRM) strategies of amil (zakat institutions) in Indonesia’s regional National Amil Zakat Agency (BAZNAS) to improve the effectiveness, professionalism and transparency of zakat collection. Design/methodology/approach This research uses the Analytical Network Process (ANP) method to formulate priority strategies for managing amil human resources. ANP was selected because it can capture interdependencies and feedback loops among issues, aspects and strategies. The study’s network structure consists of clusters including Goals, Aspects, Problems and Strategies. Data were collected through pairwise-comparison questionnaires completed by 13 experts, including academics, regulators and practitioners from BAZNAS at national and regional levels, using a 1–9 scale, with consistency ratios (CR) maintained below 0.1. The analysis was conducted using Super Decisions software. Findings This study identifies three key problems in zakat human resource management (HRM): weak leadership, unprofessional recruitment, unclear employment status and low compensation. The highest-priority strategy is promoting leaders as role models of integrity and commitment, consistently rated highly by academics, regulators and practitioners. Other aligned strategies include strict recruitment based on competence (ST.1) and clarifying employment terms with fair incentives (ST.2). Despite moderate agreement among respondent groups, the results highlight the need for integrated approaches. Effective zakat management requires leadership reform, professional HR systems, external collaboration and transparent governance. Research limitations/implications This study contributes to human capital and Islamic social finance literature by demonstrating how professional and value-based human resource factors coexist in shaping zakat institutional performance. In practice, the prioritization framework offers policymakers and zakat administrators a structured decision-support tool for reforming HR systems in religious public institutions and strengthening accountability and sustainability in zakat governance. Originality/value Unlike prior research, which often treats zakat management in general or focuses solely on collection mechanisms, this study specifically addresses the complex challenges of HRM for amil at the regional BAZNAS. By applying the ANP framework, it systematically maps interdependencies among multiple factors. The study prioritizes context-specific strategies and offers a structured decision-making approach rarely used in HR strategy in the zakat sector.

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Publication Details

Journal
Journal of Islamic accounting and business research
Published
2026-11-04
DOI
https://doi.org/10.1108/jiabr-07-2025-0418
Primary Topic
Islamic Finance and Banking Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Optimization of human resource management strategy at government zakat institutions to improve the effectiveness of zakat collection in Indonesia

Ari Prasetyo, Tika Widiastuti, Arva Athallah Susanto, Benny Nur Miftahul Ulum
Journal of Islamic accounting and business research
Islamic Finance and Banking Studies
article

Optimization of human resource management strategy at government zakat institutions to improve the effectiveness of zakat collection in Indonesia

Ari Prasetyo, Tika Widiastuti, Arva Athallah Susanto, Benny Nur Miftahul Ulum
article en

Abstract

Purpose This study aims to analyze the optimization of Human Resource Management (HRM) strategies of amil (zakat institutions) in Indonesia’s regional National Amil Zakat Agency (BAZNAS) to improve the effectiveness, professionalism and transparency of zakat collection. Design/methodology/approach This research uses the Analytical Network Process (ANP) method to formulate priority strategies for managing amil human resources. ANP was selected because it can capture interdependencies and feedback loops among issues, aspects and strategies. The study’s network structure consists of clusters including Goals, Aspects, Problems and Strategies. Data were collected through pairwise-comparison questionnaires completed by 13 experts, including academics, regulators and practitioners from BAZNAS at national and regional levels, using a 1–9 scale, with consistency ratios (CR) maintained below 0.1. The analysis was conducted using Super Decisions software. Findings This study identifies three key problems in zakat human resource management (HRM): weak leadership, unprofessional recruitment, unclear employment status and low compensation. The highest-priority strategy is promoting leaders as role models of integrity and commitment, consistently rated highly by academics, regulators and practitioners. Other aligned strategies include strict recruitment based on competence (ST.1) and clarifying employment terms with fair incentives (ST.2). Despite moderate agreement among respondent groups, the results highlight the need for integrated approaches. Effective zakat management requires leadership reform, professional HR systems, external collaboration and transparent governance. Research limitations/implications This study contributes to human capital and Islamic social finance literature by demonstrating how professional and value-based human resource factors coexist in shaping zakat institutional performance. In practice, the prioritization framework offers policymakers and zakat administrators a structured decision-support tool for reforming HR systems in religious public institutions and strengthening accountability and sustainability in zakat governance. Originality/value Unlike prior research, which often treats zakat management in general or focuses solely on collection mechanisms, this study specifically addresses the complex challenges of HRM for amil at the regional BAZNAS. By applying the ANP framework, it systematically maps interdependencies among multiple factors. The study prioritizes context-specific strategies and offers a structured decision-making approach rarely used in HR strategy in the zakat sector.

Journal of Islamic accounting and business research
Universitas Airlangga (ID)
Openalex Percentile: Top 8%
Islamic Finance and Banking Studies
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