Wealth Distribution Inequality and Social Justice in Islamic Economics: An Evaluation of the Role of Zakat, Waqf, and Islamic Philanthropic Instruments in the Digital Economy Era in Indonesia

The development of Islamic economics in Indonesia over the past two decades has shown significant progress, particularly in the financial and Islamic banking sectors. However, the distribution of wealth and social justice core components of the maq??id al-shar?‘ah remain underdeveloped. Zakat and waqf, which should serve as key instruments for economic redistribution among the Muslim community, have yet to function optimally due to structural, digital, and regulatory barriers. This study aims to formulate an ideal model of institutional integration and digitalization to strengthen the role of zakat and waqf as instruments for equitable wealth distribution. Using a qualitative approach with an exploratory case study design in Yogyakarta City, data were collected through in-depth interviews, participatory observations, and institutional document analysis. The findings identify three essential prerequisites for effective integration: (1) institutional consolidation of zakat-waqf through a cross-sectoral coordination structure; (2) development of an integrated digital platform based on data interoperability between muzakki, mustahiq, and waqf assets; and (3) the formulation of adaptive regulations that enable collaboration among BAZNAS, nadzir, and Islamic fintech providers. This study proposes a conceptual model called the ZISWAF Integrated Digital Governance (ZIDG), which combines the principles of maq??id al-shar?‘ah with elements of digital governance, accountability, and empowerment. The novelty of this research lies in its systemic approach that integrates Islamic normative values with institutional and technological analysis in a contextual framework. This model is expected to serve as a policy reference for developing a more just, sustainable, and impactful system of wealth distribution for the well-being of the Muslim community.