DISTRIBUTION MECHANISM, TRANSPARENCY, AND SUITABILITY OF ZAKAT ASSISTANCE IN REALIZING THE WELFARE OF FOSTER CHILDREN AT MEGA MULIA ORPHANAGE, TAKALAR REGENCY

Abstract

Purpose - This study aims to examine the distribution mechanism, transparency, and appropriateness of zakat assistance in improving the welfare of foster children at Mega Mulia Orphanage, Takalar Regency.

Design/methods/approach - A qualitative phenomenological approach was employed. Data were collected through in-depth interviews, observations, and documentation involving BAZNAS administrators, orphanage managers, and foster children, and were analyzed thematically.

Findings - The findings indicate that zakat distribution is generally well-targeted and primarily provided in the form of basic necessities. Transparency is maintained through open communication, although formal administrative reporting remains limited. While the assistance adequately supports daily needs, it has not sufficiently addressed educational and healthcare needs for sustainable welfare improvement.

Research implications/limitations - The study is limited to a single orphanage, restricting the generalizability of the findings. It highlights the need for more comprehensive needs assessments, stronger transparency mechanisms, and more diversified zakat programs.

Originality/value - This study contributes to the Islamic social finance literature by providing empirical evidence on the role of zakat management in enhancing the welfare of foster children and emphasizing the importance of integrated and sustainable zakat distribution systems.