The Role of Religio-Centric Government Commitment Concept to Strengthening Zakat Performance


Bedjo Santoso, Marno Nugroho

DOI10.5110/77. 1092               Page:   274-299            Vol: 18    Issue: 10   Year: 2023

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This research aims to determine the factors that influence Zakat performance with the principles of good corporate governance (GCG) as the crucial issue in sustainable companies. In the study, GCG associated with Religio-Centric government commitment (RGC) variables as a new concept in the form of a combination of GCG, the role of government based on Religio-Centric values, social identity, and servant leadership which is expected to be able to overcome problems and cover research gaps in the field of Zakat. This research used quantitative methods involving 350 respondents (Indonesian academics, BAZNAS, sharia finance activists, and Islamic scholars) and analyzed using SEM-PLS. This research identifies five variables that influence Zakat performance: RGC, GCG elements (TR-transparency, AC-accountability, and CR-credibility) and Fairness (FR). The findings show that GCG elements do not directly influence ZP but will be effective if strengthened by RGC. RGC strengthens Zakat performance through proactive government involvement. This research introduces a new concept of RGC in the role of government leadership, incorporates prophetic servant leadership in Zakat management, fills theoretical gaps in application, and develops a new Zakat research concept.


Zakat, Good Corporate Governance, Religio-Centric, Government Performance.

Received: 06 September 2023

Accepted: 10 October 2023

Published: 31 December 2023