Bridging Zakat Impacts toward Maqasid Shariah and Sustainability Development Goals (SDGs), Influence of Corporatization and Experiences on COVID-19

This study attempts to link between the current impacts of zakat institutions (ZIs) activities and programs under all 14 states in Malaysia with maqasid shariah and sustainable development goals (SDGs). Besides, this study also compares these impacts between corporatize and non-corporatize ZIs in order to evaluate whether corporatization structure influences ZIs impact practices. Each ZIs activities and programs were analyzed using content analysis and evaluation on these zakat activities and programs impacts with maqasid shariah and SDGs was undertaken using binomial logic. The results indicate high zakat impacts on maqasid shariah elements and SDGs goals. This study also found no significant impacts of corporatization reformation of ZIs and zakat impacts. In addition, findings also found significant ZIs actions on COVID-19 pandemic recently that potentially impact both maqasid shariah and SDGs. The findings from this study implicate the need for all ZIs in Malaysia, regardless of corporatization structure, to continue enhancing their zakat impact on SDGs goals. This is because successful zakat fund management can be portrayed through the management’s effectiveness and efficiency in delivering and utilizing of resources to attain its socioeconomic objectives