THE ROLE OF ZAKAT ACCOUNTING IN REALIZED INCLUSIVE FINANCE IN INDONESIA: A LITERATURE REVIEW

Abstrak

This study aims to explore in depth the contribution of zakat accounting in achieving
financial inclusion in Indonesia using a literature review approach. As an Islamic
economic instrument, zakat offers significant potential to distribute wealth equitably and
increase the independence of underprivileged communities. However, the effectiveness
of zakat in supporting an inclusive financial system is highly dependent on the
implementation of accounting that is transparent, accountable, and in line with sharia
principles. The method applied in this research is a literature review, which involves
collecting data from various books and journals. Research findings reveal that zakat plays
a crucial role as a mechanism for financial inclusion in Indonesia. Therefore, efforts to
optimize zakat fund collection are needed to strengthen Islamic financial inclusion in the
country. Strategic steps to optimize zakat potential can be realized through the maximum
utilization of digital technology, which allows zakat payers to make massive, easy, and
fast zakat payments with equal access across all levels of society. Zakat collection
through the digital platform involves the use of accounts from formal financial institutions,
thus contributing to increasing financial inclusion in Indonesia. By maximizing the
digitalization of zakat payments, the digital zakat ecosystem is expected to become more
flexible, developed, and robust, and generate a positive multiplier impact on the national
economy.