West Science Law and Human Rights Vol.
No.
July 2025, pp.
The Digitization of Islamic Philanthrophy: Legal Accountability of Amil Zakat Institutions in Zakat Management via E-Commerce Utiyafina Mardhati Hazhin1.
Yosefina Elinda Sunur2
Universitas Surabaya
Article Info
ABSTRACT
Article history:
The digitalization of Islamic philanthropy has compelled amil zakat institutions to adapt to technological advancements, including through partnership with e-commerce platforms such as Shopee.
While this collaboration facilitates muzakki in fulfilling their zakat obligations, it raises legal questions concerning the accountability of zakat institutions in managing digital zakat funds.
This study aims to examine the practice of digital zakat management via e-commerce platforms, the legal relationships among the involved parties, and the form of accountability borne by amil zakat institutions in distributing zakat through digital means.
This research employs a normative legal methodology, utilizing statutory and conceptual approaches.
The findings indicate that, despite the absence of specific regulations governing zakat through e-commerce, zakat institutions remain fully legally accountable under Law No.
23 of 2011 and Government Regulation No.
14 of 2014.
Such accountability encompasses administrative, moral, and social responsibilities.
The lack of technical regulations concerning digital zakat transaction mechanisms and standardized reporting indicates weak institutional accountability, potentially undermining public trust in digital zakat practices.
Therefore, a regulatory framework is urgently needed one that accomodates digital innovation while ensuring transparency and accountability in accordance with sharia principle.
Received July, 2025 Revised July, 2025 Accepted July, 2025 Keywords:
Zakat E-commerce Digital philanthropy Amil Zakat Institution This is an open access article under the CC BY-SA license.
Corresponding Author:
Name: Utiyafina Mardhati Hazhin Institution Address: Universitas Surabaya.
Jalan Kalirungkut.
Surabaya e-mail: utiyafina@staff.
INTRODUCTION
Zakat is one of the principal pillars of the Islamic economic system, carrying both social and spiritual functions.
In the context of Indonesia, where the majority of the population adheres to Islam, zakat is not merely regarded as a religious obligation but also as a strategic legal and socio-economic instrument to promote public welfare.
With effective and targeted management, zakat is expected to contribute to economic equity and poverty alleviation.
Accordingly, the presence of professional, accountable, and trustworthy amil zakat institutions becomes a achievement of zakatAos objectives.
The information and communication technology has transformed public consumption patterns and transaction models, including in the collection and distribution of zakat.
What was Journal homepage: https://wsj.
westscience-press.
com/index.
php/wslhr West Science Law and Human Rights once conducted through face to face conventional methods has now shifted to digital platforms that offer flexibility, efficiency, and borderless access.
Digital zakat encompasses a wide array of innovations, such as online zakat payment platforms, zakat management applications, and educational programs based on digital .
This opportunities for the integrations of zakat infrastructures that are more adaptive and responsive to the needs of modern society.
One notable innovation in zakat mobilization is the strategic collaboration between amil zakat institutions and e-commerce platforms, exemplified by partnerships with Shopee.
Ecommerce is conceptualized as a business transactions medium that leverages digital technology, encompassing both the exchange of goods and services and the facilitation of online payment systems.
E-commerce which was initially used for commercial transactions, has now expanded in function by providing new channels for Islamic philanthropic activities, including zakat Collaboration with e-commerce platforms is considered to enhance the outreach of amil zakat institutions and strengthen partnerships with strategic The utilization of e-commerce for zakat payments also offers various advantages, including ease of access, time efficiency, a diverse range of program options, and improved access to zakat related .
Accordingly, digitalization of zakat through e-commerce represents a potential strategy for increasing public participation and optimizing national zakat collection.
Data from the National Zakat Agency (BAZNAS) in 2024 indicates that, in 2023, zakat management institutions successfully alleviated poverty for 577,138 individuals, including 321,757 people from extreme poverty zones.
The contribution of zakat to national poverty alleviation reached 2.
28% of the total 25,90 million people living in poverty A as of March 2024.
these figures highlight the significant role of zakat as an alternatives solution to socio-economic challenges.
Therefore, zakat given its crucial role in promoting public welfare must be managed by professionally by authorized institutions, as mandated by Law Number 23 of 2011 concerning Zakat Management.
Although regulations governing zakat management in general already exist, the practices of collecting and distributing zakat through digital platforms such as ecommerce have not yet been specifically regulated under the prevailing laws and Law Number 23 of 2011 and Government Regulation Number 14 of 2014 only regulate the general responsibilities of amil zakat institutions, without addressing the technical aspects of digital zakat management, including audit mechanisms, reporting, and oversight in collaboration with technology based third parties.
The absence of clear legal regulation regarding zakat through e-commerce may give rise to several issues.
First, the lack of standardized mechanisms for digital zakat distribution may result in inconsistent practices among amil zakat institutions.
Second, the role of e-commerce platforms, which currently serve only as intermediaries in zakat transactions, has not been legally defined, thereby raising questions about legal liability in cases of fund misuse or inaccurate Third, the lack of adequate oversight over digital zakat transactions may reduce institutional transparency and accountability, ultimately risking a decline in public trust toward digital zakat distribution Based on the aforementioned background, this paper aims to examine the legal issues arising in the practice of digital First, how is zakat management practiced by amil zakat institutions through the Shopee e-commerce platform? Second, what is the legal relationship pattern among the parties involved in the digital distribution of zakat? Third, what is the form of legal accountability of amil zakat institutions in managing zakat funds collected through the Vol.
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West Science Law and Human Rights e-commerce platform? This study is expected to contribute to the development of a regulatory framework that is adaptive to technological advancements while ensuring that the principles of accountability, transparency, and the protection of the rights of both muzakki and mustahiq are upheld in digital zakat practices.
LITERATURE REVIEW
1 Concept and Legal Aspect of Zakat:
Obligatory Conditions Eligible Recipients Zakat is one of the principal instruments in the Islamic economic system, embodying both spiritual and social dimensions.
Etymologically, the word zakat originates from the Arabic words al-barakatu .
, al-namao .
, and also implies purification, reflecting its multifaceted significance in the life of a Muslim.
As one of the five pillars of Islam, zakat is a religious obligation that must be fulfilled by every Muslim who meets certain legal and financial criteria.
Fundamentally, it represent an act of worship involving the allocation of portion of oneAos wealth, commanded by Allah SWT to those who are rightfully entitled to receive it.
This obligation not only serves to cleanse wealth but also functions as a vehicle for spiritual and social justice within the The obligation to pay zakat is contingent upon specific legal conditions.
According to Islamic requirements for zakat liability include being a Muslim, being free .
, not enslave.
, having reached the age of maturity .
, possessing sound intellect, full ownership and control over wealth, meeting the minimum threshold .
and retaining that wealth for one full lunar year .
In addition to these obligatory conditions, zakat must also meet certain validity requirements, namely the articulation of niyyah .
at the time of discharge, and the act of tamlik, or transfer of ownership, which ensures that the zakat assets are directly and legally received by the rightful beneficiaries.
The Quran clearly stipulates the eligible recipients of zakat in Surah At-Tawbah .
, classifying them into eight distinct categories .
: the poor .
l-fuqaraA.
, the needy .
, zakat administrators .
, those whose hearts are to be reconciled .
, captives seeking freedom .
, those in debt .
, individuals striving in the cause of Allah .
i sabililla.
, and wayfarers .
bn sabi.
Each of these groups reflects a particular kind of socioeconomic vulnerability that zakat aims to alleviate.
A closer examination of these categories reveals a gradation in needs and For instance, al faqir refers to individuals who lacks any means of livelihood or support, whether in the form of a stable income, tools, or the physical and mental capacity to work in order to meet their basic needs.
In contrast, al miskin denotes those who are employed or have some income, yet it remains insufficient to meet their basic needs.
The term amil applies to individuals or institutions entrusted with the administrative responsibility of collecting, particularly in the case of zakat al-fitr.
Other categories reflect spiritual, legal, and communal considerations.
Muallaf refers to individuals who have recently embraced Islam and require support to strengthen their faith.
Riqab encompasses those in bondage or slavery who seeks freedom through financial emancipation.
Gharim are those burdened by debt incurred for morally acceptable purposes.
Meanwhile, fi sabilillah covers a broad range of effort dedicated to the cause of Allah, including education, daAowah, and defense.
Finally, ibn sabil refers to travellers who have become stranded or are in need while away from their place of origin.
2 Zakat Management Institutions in National Regulation Amil, linguistically, is derived from the Arabic verb 'amila- yaAomalu, which means Auto do somethingAy.
The word Aoymil refers to a person who performs a particular task.
Therefore, amil can be understood as someone who carries out specific duty.
In the Vol.
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West Science Law and Human Rights context of zakat, an amil refers to an individual or institution entrusted with responsibility of managing the collection, administration, and distribution of zakat.
This management role includes various functions such as suAoat or jubbat .
, qassam .
, katabat .
ecord keeper.
, khazanah .
, ruAout .
aretakers of zakat livestoc.
Hence, amil essentially refers .
According to Yusuf Qardhawi, amil zakat refers to all individuals involved in the administrative function of zakat, including its calculation, and the distribution of zakat funds to eligible recipients .
Meanwhile, the Fatwa of the Indonesian Ulema Council (Majelis Ulama Indonesia/MUI) Number 8 of 2011 defines amil zakat has an individual or group appointed by the government to manage zakat affairs.
or individuals or groups formed by the community and subsequentlu authorized by the government to carry out zakat management.
In practice, the role of amil zakat goes beyond merely acting as intermediaries between the muzakki .
akat prayer.
and the mustahiq .
akat recipient.
Amil zakat also plays a strategic role in identifying those obligated to pay zakat, determining the types of wealth subject to zakat, selecting eligible recipients, scheduling zakat payments, and formulating criteria for distributing zakat based on the needs and conditions of each .
Therefore, amil zakat are required to possess integrity, trustworthiness .
, and a thorough understanding of zakat jurisprudence as well as other matters relevant to their responsibilities.
From management of zakat in Indonesia is governed by Law Number 23 of 2011 on Zakat Management.
Article 1 paragraph 1 defines zakat management as the activities of planning, implementation, and coordination in the collection, distribution, and utilization of zakat.
The institution authorized to carry out zakat management at the national level is A the National Amil Zakat Agency (Badan Amil Zakat Nasional or BAZNAS), as stipulated in Article 6 of the law.
Furthermore.
Article 17 of the same law provides that the public may establish Zakat Management Institutions (Lembaga Amil Zaka.
to assist BAZNAS in the collection, distribution, and utilization of Additionally.
Article 7 paragraph .
of BAZNAS Regulation Number 2 of 2016 concerning the Establishment and Working Procedures of Zakat Collecting Units states that zakat collecting units are tasked with assisting in the collection of zakat for BAZNAS at the national, provincial, or district / city levels.
The administrative obligations of zakat institutions are further emphasized in Government Regulation Number 14 of 2014, particularly Article 73 and 74, which require Zakat Management Institutions to submit periodic reports on zakat management to BAZNAS and local governments.
These provisions underscore the importance of accountability and transparency principles in zakat management, especially in the context of digital transformation, which presents new challenges for moden zakat practices.
3 The Development of E-Commerce and the Transformation of Digital Islamic Philantropy Advancements in information technology have driven significant changes across various sectors, including trade activities and the management of religious social funds.
Ecommerce, or electronic commerce, refers to the exchange of goods or services through digital platforms or the internet.
Through ecommerce, consumers and businesses can conduct transactions in real time without being limited by physical space or time.
This system enables the rapid and efficient exchange of goods, services, and E-Commerce not only facilitates consumers shopping but also allows business actors to signigicantly expand their market reach, even at the international level.
Transactions conducted via e-commerce offer operational costs compared to conventional .
Vol.
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West Science Law and Human Rights In Indonesia, electronic commerce activities are regulated by Law Number 11 of 2008 concerning Information and Electronic Transactions (ITE), as amended by Law Number 19 of 2016.
This legislation provides a strong legal foundation for the safe use of information technology and electronic Additionally.
Government Regulation Number 80 of 2019 concerning Trade Through Electronic Systems (PMSE) offers a more technical legal framework regarding business actorsAo obligations, consumer protection, and dispute resolution in electronic transactions.
The development of e-commerce has also accelerated the digitalization of Islamic philanthropic practices.
Several amil zakat institutions have collaborated with ecommerce platforms such as Shopee.
Tokopedia, and Bukalapak to offer digital zakat features.
This innovation not only simplifies the zakat payment process for muzakki but also has the potential to expand the distribution coverage of zakat and increase public participation in zakat collection through information technologybased platforms.
METHODS
This study is normative legal research, which refers to a method that examines law as a system of norms prevailing in society, including legislation, legal doctrines, and general principles of law.
This method is employed because the research focuses on analyzing the legal accountability of amil zakat institutions in managing zakat through e-commerce platforms from the perspective of the applicable positive law in Indonesia.
The study adopts both a statutory approach and a conceptual approach.
The data used is secondary data, comprising primary legal materials, secondary legal materials, and tertiary legal materials.
The primary legal materials include statutes and regulations such as Law Number 23 of 2011 on Zakat Management.
Government Regulation Number 14 of 2014 on its implementations.
Law Number 11 of 2008 as amended by Law Number 19 of 2016 on Electronic Information Transactions.
Government Regulation Number 80 of 2019 on Trade through Electronic Systems (PMSE).
The secondary legal materials consist of academic literature such as legal book, scholarly journal, and publications from BAZNAS or other relevant institutions.
Tertiary legal materials, including legal dictionaries, references, are also utilized to clarify legal terms and concepts.
Furthermore, descriptive-analytical in nature, aiming to provide a comprehensive overview of the prevailing legal conditions.
The data analysis is conducted qualitatively by examining and interpreting the contents of statutory provisions and relevant doctrines in order to formulate answer to the research questions that have been identified.
RESULTS AND DISCUSSION
1 Zakat Management Practices by Amil Zakat Institutions Shopee Commerce The technology has brought significant changes across various aspects of life, including religious practices such as zakat management.
Fundamentally, only three institutions are legally authorized to collect zakat funds:
BAZNAS.
Amil Zakat Institutions (LAZ), and Zakat Collecting Unit (UPZ), as stipulated in Article 7 paragraph .
and Article 17 of Law Number 23 of 2011 on Zakat Management in conjuction with Article 7 paragraph .
of BAZNAS Regulation Number 2 of 2016.
In recent years, however, amil zakat institutions in Indonesia have begun utilizing e-commerce platforms as an alternative channel for zakat fundraing.
This model emerged in response to the growing public preference for fast, user-friendly, and location-independent digital transactions.
Partnership between amil zakat institutions and e-commerce platforms such as Tokopedia.
Shopee, and Bukalapak are conducted through dedicated digital zakat Vol.
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West Science Law and Human Rights services integrated into their mobile Through these features, users can select the type of zakat, whether zakat fitrah, zakat maal, or charitable donations determines the payment amount, choose the distribution institution, and complete the payment using digital wallets or other online payment methods.
As a result, processes that were previously manual and geographically limited have become more flexible and In practice, the zakat distribution partners that collaborate with Shopee are authorized institutions operating under the coordination of BAZNAS, such as Rumah Zakat.
Dompet Dhuafa.
LAZISNAS Rumah Yatim, pA Daarul QurAoan.
These institutions are responsible for receiving, recording, and distributing the funds collected through digital platforms.
Several of them also provide digital receipts or notifications to muzakki as part of their accountability measures.
The zakat fundraising model through e-commerce has significantly expanded the reach of amil zakat institutions, particularly to segment of society previously underserved by conventional approaches.
Moreover, this collaboration is seen as more responsive to the lifestyle of a society that demands fast, convenient, and transparent transactions.
On the other hand, the digitalization of zakat via e-commerce offers amil zakat institutions the opportunity to enhance public trust and accountability by providing digital fund distribution reports to muzakki.
Despite its technical efficiency, this system still faces practical challenges, particularly concerning the legal validity of zakat payment via e-commerce, the clarity of reporting mechanisms, and guarantees for accurate and targeted distribution.
2 Legal Relationships Structures Among Parties in Zakat Management via ECommerce In managing zakat through ecommerce, it is essential to thoroughly understand the legal relationship structured established among the involved parties.
This A understanding helps delineate the boundaries of accountability for each actor and ensures that zakatAos collection and distributions processes comply with both sharia principles and applicable legislations.
Generally, three parties are actively involved in e-commerce based zakat: the muzakki, the e-commerce platform, and the zakat distributing institutions .
itra penyalur zaka.
, described as Muzakki According to Article 1 point 5 of Law Number 23 of 2011 concerning Zakat Management, muzakki defined as a muslim individual or business entity that is obligated to pay zakat after upon fulfilling certain These requirements include being Muslim, having reached the age majority .
, earnings income, and meeting the minimum threshold .
, and completing the holding period .
However, in the context of digital zakat, particularly on platforms such as Shopee, the term muzakki is not explicitly referenced in the platformAos terms and conditions.
Instead.
Shopee employs the term donor, which is defined in its user agreement as a registered donor who engages in activities such as opening a shop and/or offering goods or services to Shopee users, and/or meeting other criteria determined by Shopee from time to .
This means that within ShopeeAos service terms, the designation donor does not specifically refer to a zakat payer.
Rather, the term may generally refer to any individual engaging in charitable acts, including sellers involved in philanthropic initiatives.
This distinction indicates that the term donor as used in e-commerce platforms cannot be equated directly with muzakki as understood within Islamic jurisprudence or national regulatory frameworks.
Therefore, it is crucial for digital platforms to exercise caution in employing terminology to avoid legal ambiguity, particularly in matters related to determining legal responsibilities and the formal recognition of zakat Aligning terminology and fiqh based approaches with digital zakat practices Vol.
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West Science Law and Human Rights is essential to ensure the validity of the religious obligation and to maintain public trust in the digital zakat ecosystem.
E-commerce Platform In this context, the term e-commerce platform refers to entities such as PT.
Shopee International Indonesia, which operates the website w.
Shopee qualifies as a business actor that provides electronic communication facilities used for commercial transactions, as stipulated in Government Regulation Number 80 of 2019.
Shopee functions as a technical service provider that enables users to conduct digital transactions, including zakat payments.
However.
Shopee does not serve as a collector or distributor of zakat funds, instead, it merely acts as an intermediary facilitating the transaction process between the muzakki .
akat paye.
and the amil zakat institution.
In general, the responsibility for managing zakat funds does not lie with Shopee, but remains with the amil zakat institutions that receive and administer those This is consistent with the provisions of Law Number 23 of 2011 on Zakat Management, which stipulates that only BAZNAS and officially designated amil zakat institutions are authorized to carry out the collection, distribution, and utilization of Zakat Distribution Partners Zakat distribution partners, in this context, refer to amil zakat institutions that have obtained official authorization from the government and have entered into partnership with e-commerce platforms for the management of digital zakat funds.
These partners are responsible for receiving, naggingng, and distributing zakat funds collected through digital platforms.
Within this partnership, platforms such as Shopee provide service channel for muzakki .
akat payer.
, while the amil zakat institutions serving as distribution partners bear full responsibility for the proper use of the funds in accordance with applicable sharia principles and legal provisions.
Shopee is also obligated to ensure that its partner institutions comply with all relevant legal and administrative requirements.
After understanding the roles of each party, the following section elaborates on the legal relationship established among the parties involved in the practice of digital zakat through e-commerce:
Legal Relationship Between Muzakki and E-Commerce Platform The relationship between muzakki and the Shopee platform is contractual in nature.
This is because, prior to making a zakat payment, users must agree to the terms and conditions provided by Shopee.
These terms are presented in the form of a standard agreement commonly classified as a click wrap agreement, a type of contract where users indicate their consent by clicking an AuagreeAy button before accessing the services.
Although such agreements are unilateral and non-negotiable, they are legally valid and binding on the parties, provided they meet the requirements under Article 1320 of the Indonesian Civil Code on the validity of Furthermore, these agreements are recognized as electronic contracts as stipulated in Article 1 point 17 Law Number 19 of 2016 which amends Law Number 11 of 2008 on Electronic Information and Transactions, in conjunction with Article 46 and 47 of Government Regulation Number 71 of 2019 on the Implementation of Electronic Systems and Transactions.
effectively authorize Shopee to forward their personal data and transaction details to the zakat distribution partner as part of the reporting mechanism.
This indicates that a legal relationship exists between the user and the platform that extends beyond mere technical service use, creating legal consequences in term of data and transaction Nevertheless, it is important to emphasize that this legal relationship is confined to technological and administrative Shopee does not assume the role of a zakat management institution and bears no effectiveness of zakat distribution performed Vol.
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West Science Law and Human Rights by its partner institutions.
Accordingly.
Shopee act solely as a digital intermediary providing infrastructure, not as a legal subject bearing the obligation to manage zakat funds.
This limited role should be critically examined, as users, particularly muzakki, may not fully comprehend the legal boundaries of responsibility assigned to each party involved in digital zakat transactions.
Legal Relationship Between the ECommerce Platform Zakat Distribution Partners The relationship between the Shopee platform and zakat distribution partners is established in the form of a strategic In legal terms, this partnership aligns with the definition provided in Article 1 point 13 Law Number 20 of 2008 on Micro.
Small, and Medium Enterprises which describes a partnership as a business relationship either direct or indirect based on empowerment, and benefit.
In this arrangement Shope provides access and digital payment system, while the amil zakat institutions are responsible for receiving and managing the zakat funds.
The primary object of this collaboration is the collection of zakat.
Although such partnerships may not always be formalized through publicly disclosed contracts, in practice.
Shopee is obligated to ensure that its zakat distribution partners are duly registered and authorized This obligation is essential to ensure that the collection and distribution of zakat through the platform are conducted securely, in compliance with applicable regulations, and in accordance with sharia On the other hand, zakat distribution partners bear the responsibility to ensure that the zakat funds are used appropriately in line with Islamic law and the prevailing legal framework, including Law Number 23 of 2011 on Zakat Management.
Legal Relationship Between Muzakki and Amil Zakat Institutions The legal relationship between muzaki and zakat distribution partner in the context of digital zakat is not chacaterized by a direct contractual agreement.
This is because their A interaction occurs through an intermediary digital platform, such as Shopee.
Although no formal written agreement exists between the muzakki and amil zakat institution receiving the funds, this relationship may nonetheless be classified as a fiduciary or wakalah .
gency base.
In practice, the muzakki knowingly submit their zakat through a digital system and delegates authority to the amil zakat institution to manage and distribute the funds to eligible recipients .
This wakalah based approach aligns with civil law doctrines, particularly Article 1729 of the Indonesian Civil Code, which defines agency as an agreement in which one party grants authority to another to manage certain affairs on their behalf.
Although such authority is not granted explicitly, the digital service system agreed upon by the muzakki implies the delegation of a mandate to the zakat distributor to act in their name in the allocation of zakat funds.
Within the framework of positive law, full responsibility for zakat funds lies with the amil zakat institutions.
This is affirmed by 19 of Law Number 23 of 2011 on Zakat Management, which obliges amil zakat institutions to submit periodic reports on the collection, distribution, and utilization of zakat to BAZNAS.
This requirement applies conventional means or digital platforms.
Therefore, even though zakat payments are made via e-commerce platforms, the principles of accountability and transparency remain inherent in the amil zakat institution as entrusted fiduciaries.
In fact, within the digital context, such accountability becomes even more crucial, given the muzakkiAos separation from the distribution.
Without operational procedures for digital zakat, public trust in digital zakat systems may decline, particularly if reporting failures, fund misuse, or misaligned distributions with sharia principle occur.
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West Science Law and Human Rights 3 Legal Accountability of Amil Zakat Institutions in the Distribution of Zakat Through E-Commerce The accountability of amil zakat institutions in the distribution of zakat via ecommerce in Indonesia plays a crucial role.
Theoretically, according to Mohammad Mahsun, accountability is defined as the obligation to explain, report, or be answerable for certain actions, decisions, or outcomes to an authorized or interested party.
In the digital zakat management system, amil zakat institution remain the primary entities legally responsible for the funds This obligation is affirmed in Article 19 Law Number 23 of 2011 on Zakat Management, which requires all amil zakat institutions to submit periodic reports on the collection, distribution, and utilization of zakat to BAZNAS.
This requirement is further clarified in Article 73 of Government Regulation Number 14 of 2014, which stipulates that such reports must be submitted biannually and annually to both BAZNAS and the regional government.
Accordingly, amil zakat institutions have a legal obligation to ensure that zakat funds collected through e-commerce are managed in accordance with both sharia principles and the applicable regulatory framework.
This includes the mandatory recording, auditing, and transparent reporting of funds, including The existing regulations do not explicitly distinguish between zakat funds collected through conventional means and those e-commerce Therefore, the practice of digital zakat distribution does not diminish, let alone eliminate, the legal responsibilities borne by amil zakat institutions.
Such legal accountability is not limited to administrative duties, it may extend to criminal and civil liability in the event of misappropriation or misuse of funds.
For instance, if an amil zakat institution distributes zakat without verifying the elibility of the recipients .
, fails to accurately record the inflow and outflow of A funds, or neglects to report fund utilization transparently, it may be subject to legal Articles 372 and 378 of the Indonesian Penal Code on embezzlement and fraud, respectively, can serve as the legal basis for prosecuting serious violations in zakat However, law enforcement against amil zakat institutions remains weak, and existing oversight mechanisms are yet to be supported by an integrated and responsive digital audit system tailored to the contemporary digital zakat model.
The absence of specific regulations governing the legal accountability of amil zakat institutions in digital zakat schemes through e-commerce has created a significant legal vacuum.
Moreover, there are no mechanisms for reporting, digital transaction evidence, muzakki identity validation, or guarantees ensuring that funds are truly received by the mustahiq.
In contrast, within modern financial systems, such processes can be effectively mitigated through transparent electronic systems with automatic recording This stands in stark contrast to the digital financial sectors, which falls under the supervision of the Financial Services Authority (OJK) and Bank Indonesia, where all digital financial services providers are required to implement sound governance principle, risk management, cybersecurity, consumer protection, and transaction .
As entities entrusted with managing public religious funds, amil zakat institutions should be subject to equally rigorous standards of goog governance, particularly when engaging thir-party technology platforms.
In addition to their normative obligations, amil zakat institutions also bear moral and social responsibilities.
As religious institutions, they carry a moral duty to ensure trustworthiness .
, fairness, and .
Collaborating with ecommerce platforms should not reduce amil zakat institutions to mere fund recipients, rather, they must verify the credibility of the Vol.
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West Science Law and Human Rights platforms, ensure the availability of transaction records, and monitor real-time reporting of digital zakat funds.
In this context, accountability must go beyond formal reporting and involve the capacity to establish an auditable digital accountability system that align with both sharia principles and applicable legal norms.
As the use of e-commerce platforms for reformulation has become imperative.
Law Number 23 of 2011 and its derivative regulations have yet to anticipate the complexities and evolving dynamics of digital zakat via e-commerce, such as transaction data storage, platform authorization, fund encryption, and shared accountability Therefore, the government through the Ministry of Religious Affairs or BAZNAS should initiate derivative policies in the form of ministerial regulations or BAZNAS regulations to establish technical standards for managing zakat through digital platforms.
Such regulation must strike a balance between the flexibility of digital innovation and the protection of muzakki and mustahiq rights.
Without these safeguards, the digitalization of Islamic philanthropy risks creating a vulnerable space for misuse and may erode public trust in the digital zakat system.
CONCLUSION
The collaborations between amil zakat institutions and e-commerce platform such as Shopee, has optimizing the collection and distribution of Indonesia.
However, development also presents complex legal A accountability of amil zakat institutions as the primary custodians of public zakat funds.
In this context, amil zakat institutions retain full legal responsibility fo all aspects of zakat collection, distribution, and reporting, even when such funds are channeled through third-party platforms like e-commerce This responsibility extends not only to administrative obligations as outlined in 19 Law Number 23 of 2011 on Zakat Management, but also encompasses moral and social duties to uphold the principle of sharia, transparency, and accountability.
The limited regulatory framework surrounding zakat management via ecommerce risks creating legal voids that may Therefore, amil zakat institutions must not only comply with formal regulations but also take proactive measures to develop real-time digital audit systems that ensure legal certainty for both muzakki and mustahiq.
Additionally, e-commerce platforms should not merely act as facilitators but share responsibility in safe guarding the integrity of the digital zakat process.
This includes the Sharia-compliant terminology and the enforcement of transaction security standards aligned with consumer protection and data privacy In conclusion, the success of digital zakat hinges not only on technological innovation but also on the clarity of legal accountability structures among all stakeholders.
Policy mechanisms are urgently needed to ensure that zakat management through e-commerce remains consistent with the objectives of maqasid al-shariah and the core values of social justice that underpin the institution of zakat.
REFERENCES