Executive Summary

The Zakat Institution Risk Management Maturity Index (IMMR) study was developed to transform risk management from a mere administrative obligation into a measurable organizational culture to maintain public trust in national zakat management. Based on the 3 Aman principles (Shari'a Safe, Regulatory Safe, and NKRI Safe) as well as the international standards ISO 31000 and Zakat Core Principles, this index provides objective national parameters for BAZNAS and LAZ to systematically manage uncertainty. Its core philosophy is to encourage a paradigm shift from formal compliance to strategic value creation that protects community assets while optimizing the institution's sustainable social impact.

Using an adaptive Multi-stage Weighted Index methodology, the IMMR assesses an institution's capabilities across five key dimensions: governance, framework, operational processes, resource capacity, and integration in decision-making. The assessment results map institutions to five maturity levels, ranging from Risk Naive to Risk Enabled, which serve as a roadmap for strengthening national zakat governance. This study recommends the implementation of IMMR as an official national oversight instrument by BAZNAS RI as well as an independent evaluation tool for LAZ to mitigate the risk of human error and strengthen transparency in the eyes of muzaki and mustahik.

Study of Risk Management Maturity Index of Zakat Institution