PRIORITIZING RISK FACTORS BEHIND LOW ZAKAT PERFORMANCE: AN ANALYTIC HIERARCHY PROCESS (AHP) STUDY FROM SOUTH SULAWESI, INDONESIA
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Published
May 26, 2026
Azwar Azwar
Muslimin Kara
Siradjuddin Siradjuddin
Rahmawati Muin
Abstract
This study aims to identify the priority ranking of zakat performance risks in South Sulawesi, Indonesia, using both qualitative and quantitative research methods. The qualitative stage was conducted through a systematic literature review and direct consultation with an expert panel consisting of academics, regulators, and zakat practitioners to determine the relevant risk criteria. Subsequently, structured expert judgments were employed to collect pairwise comparison data among risks, after which the Analytic Hierarchy Process (AHP) was combined with a risk matrix approach. The results indicate that there are twelve risk criteria categorized into three main dimensions: internal, external, and systemic risks, which are ranked according to their priority levels based on a composite risk index. The findings show that two risks fall into the high-risk group (H), characterized by high impact and high probability, namely low public zakat literacy and the absence of integrated muzaki-mustahik data. A second group consists of several risks classified as medium-high and medium risk levels, mainly related to internal organizational capacity and governance, with risk scores ranging between moderate impact and likelihood. The remaining risks are categorized into low and very low risk groups, indicating relatively lower immediate threats to zakat performance. This study provides practical value for zakat regulators and zakat management organizations operating under limited resources, as it offers a structured basis for prioritizing risk mitigation strategies and improving the overall effectiveness and sustainability of the zakat system.
How to Cite
Azwar, A., Kara, M., Siradjuddin, S., & Rahmawati Muin. (2026). PRIORITIZING RISK FACTORS BEHIND LOW ZAKAT PERFORMANCE: AN ANALYTIC HIERARCHY PROCESS (AHP) STUDY FROM SOUTH SULAWESI, INDONESIA. International Journal of the Analytic Hierarchy Process, 18(1). https://doi.org/10.13033/ijahp.v18i1.1430
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Keywords
risk, zakat, zakat performance, South Sulawesi, AHP
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