Strategic Management and Digital Transformation in Zakat, Infaq, and Sadaqah (ZIS) Fund Governance: A Case Study of Baitulmaal Muamalat West Java

Abstract

This study investigates the strategic and digital management of zakat, infaq, and sadaqah (ZIS) funds conducted by Baitulmaal Muamalat (BMM) West Java to promote sustainable community empowerment. Using a qualitative case study approach, data were collected through semi-structured interviews with twelve key informants, direct field observations, and document reviews. Thematic analysis was applied to identify strategic patterns in ZIS fund governance. The findings reveal that BMM employs a hybrid strategy integrating productive zakat distribution, group-based Islamic microfinance, entrepreneurship training, and digital collaboration with fintech platforms. These initiatives have improved beneficiaries’ economic resilience and reduced dependency on consumptive aid. Nevertheless, the organisation faces persistent challenges, including limited human resources, inadequate financial literacy among recipients, and weak monitoring mechanisms. This research contributes to the literature on Islamic social finance by demonstrating how strategic management and digital transformation can reinforce transparency, accountability, and the socio-economic impact of zakat-based empowerment programs.