• The Zakat Management Organization (ZMO) is currently still managed informally, so that some pivotal matters such as good governance, credibility, accountability and professionalism are not given so much attention. This circumstance will trigger a risk reputation that will lead to public trust shrinking towards ZMO. Therefore, ZMO should manage professionally as well as good management practices by Islamic commercial financial institutions, including the implementation of Shariah Governance Standard (SGS) in ZMO.
  • One of the efforts to implement SGS in ZMO is by issuing the Zakat Core Principle (ZCP) document. The purpose of the ZCP document is to provide a minimum standard for ZMO so that the ZMO can operate in a good level of governance by referring to the document.
  • One of the principles in the ZCP document is that the ZMO is recommended to have adequate SGS. The purpose of this study is to explore and design various possibilities of the SGS for ZMO and to propose an applicable SGS for ZMO.
  • By using the Content Analysis and the Delphi method and involving several experts and practitioners in zakat area, this study successfully designed the 6 main standards of SGS for ZMO with its 57 sub-standards.
  • Furthermore, by employing Linkert scale survey method, the majority of respondents stated their agreement with the designing of SGS for ZMO. Nevertheless, from the rater agreement test by using Delphi method revealed that the majority of the respondents declared their agreement in arranging the priority rank for each element of SGS, it can be seen from the p-value test which is obtained 0.05 means that the rater agreement test among respondents is significantly robust

Sharia Governance Standard for Zakat Management Organization