Integration of Zakat, Infak and Sadakah (ZIS) Fund Management towards the Achievement of SDGs at LAZISMU Makassar
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This study examines the integration of Islamic philanthropic fund management into the planning and implementation of the Sustainable Development Goals (SDGs) at LAZISMU Makassar, Indonesia. It aims to analyse the forms of integration and the mechanisms through which Zakat, Infaq, and Sadaqah (ZIS) funds contribute to achieving the SDGs. This study employs a qualitative approach using a case study method. Data were collected through in-depth interviews, field observations, and documentation of programmes implemented by LAZISMU Makassar. The findings reveal that ZIS fund management has been integrated into 12 of the 17 SDGs through 16 thematic programmes. This integration demonstrates the potential of Islamic philanthropy to support sustainable development by addressing various social and economic challenges within the community. Furthermore, the study identifies empowerment-oriented fund allocation and continuous beneficiary mentoring as key mechanisms for strengthening the socio-economic impact of ZIS programmes. These mechanisms enable beneficiaries to receive not only immediate assistance but also opportunities to improve their welfare and develop greater economic independence. However, optimising the contribution of ZIS fund management to the SDGs requires a more strategic governance framework that strengthens institutional collaboration, transparency, accountability, and programme innovation. This study contributes to the literature on Islamic social finance by highlighting how integrated ZIS management can serve as an institutional approach to supporting sustainable development at the local level. The findings also provide practical insights for Islamic philanthropic institutions seeking to align fund management strategies with sustainable development priorities while maintaining the principles of Islamic social responsibility and equitable welfare distribution.
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