The Impact-Integrity-Sustainability Model for Regional Wealth Zakat Collection

Authors

  • Risman Hambali Universiti Islam Malaysia
  • Emerita Siti Naaishah Binti Hambali Universiti Islam Malaysia
  • Hainnur Aqma Rahim Universiti Teknologi MARA Malaysia (UiTM)

DOI:

https://doi.org/10.59890/ijist.v4i5.8

Keywords:

Impact-Integrity-Sustainability, Zakat Governance, UPZ, Digital Zakat, Institutional Resilience

Abstract

This article develops the Impact-Integrity-Sustainability model as a strategic framework for strengthening regional wealth zakat collection. It is adapted from qualitative findings on BAZNAS Bengkalis Regency, where collection growth is evident, but long-term sustainability is challenged by dependence on ASN payments, uneven zakat literacy, direct distribution practices, limited muzaki data, and the need for stronger UPZ and digital integration. The study uses an exploratory case-study approach based on interviews, observation, and document analysis. The model integrates three dimensions: Impact, referring to measurable collection outcomes and asnaf value creation; Integrity, referring to shariah compliance, accountability, transparency, and ethical service; and Sustainability, referring to collection resilience, source diversification, data integration, and adaptive institutional learning. The findings show that these dimensions are mutually reinforcing: impact strengthens trust, integrity legitimises collection, and sustainability protects institutional continuity. The article recommends phased implementation through muzaki mapping, UPZ standardisation, inclusive digitalisation, impact reporting, and risk management.

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Published

2026-06-10

How to Cite

Hambali, R., Emerita Siti Naaishah Binti Hambali, & Hainnur Aqma Rahim. (2026). The Impact-Integrity-Sustainability Model for Regional Wealth Zakat Collection. International Journal of Integrated Science and Technology, 4(5), 290–299. https://doi.org/10.59890/ijist.v4i5.8

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Section

Articles