Risk-Based Education for Professional Zakat Governance: A Competency-Based Mode
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Zakat governance faces challenges in ensuring professionalism, accountability, and effective oversight amid evolving regulatory and institutional frameworks. This article proposes a risk-based educational model for zakat governance based on Constitutional Court Decisions No. 97/PUU-XXII/2024 and No. 54/PUU-XXIII/2025. The study employs normative legal research using statutory, conceptual, case, and Islamic law approaches, integrating agency theory, risk-based supervision, and competency-based education. The findings identify six competency domains: regulatory literacy, financial accountability, sharia auditing, risk-based auditing, digital data governance, and ethics. Audit findings are utilized as learning resources through a case-based risk supervision cycle. The study contributes a risk-based educational model for Islamic philanthropic governance that integrates oversight, competency development, and institutional learning to strengthen professionalism, accountability, and the quality of zakat governance in a sustainable manner.
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