A Maqashid Shariah-Grounded Cloud-Based Accounting Information System Framework for Zakat Institutions in Indonesia

Abstract

Zakat institutions in Indonesia remain governance deficiencies characterized by fragmented financial workflows, limited accountability infrastructure, and an absence of digital governance tools across institutional scales. Prior studies have demonstrated the cloud-based accounting information system (CBAIS) within single zakat institution. Furthermore, no study has systematically constructed framework of a Maqashid Shari’ah-grounded CBAIS that replicable across diverse zakat institutions context. This study addresses that gap by developing a CBAIS framework for zakat institutions in Indonesia with Maqashid Shari’ah as the foundational design criteria. The five Maqashid Shari’ah objectives act as constitutive principles embedded at each design detail. A CBAIS was developed and validated at a municipal-level zakat institution in Central Java, that act as empirical anchor for framework construction. System usability was assessed via SUS that yielding a composite mean of 64.17 (Marginal). User experience was assessed using UEQ, then produce an overall mean of +1.574 (Oustanding). Therefore, from these findings, a replicable framework is derived that align with Maqashid Shari’ah objectives for adoption by other zakat institutions. This study contributes a theoretically and empirically validated digital governance tool to advancing both the operationalization of Maqashid Shari’ah in Islamic fintech design and the broader agenda of digital transformation in Islamic philanthropy governance.

Keywords: Cloud-Based Accounting Information System, Islamic Philanthropy Governance, Maqashid Shariah, Zakat Institutions.