PROSEDUR BERPIKIR ILMIAH DAN EKSPLANSAI ILMIAH DALAM PENGAMBILAN KEPUTUSAN STRATEGIS PADA LAZNAS WAHDAH INSPIRASI ZAKAT (WIZ) GERAI KUTAI KARTANEGARA

Abstrak

Pengambilan keputusan strategis pada lembaga amil zakat menuntut integrasi antara rasionalitas ilmiah dan nilai normatif Islam agar kebijakan yang dihasilkan tepat sasaran, akuntabel, dan berkeadilan. Artikel ini bertujuan menganalisis penerapan prosedur berpikir ilmiah dan eksplanasi ilmiah dalam pengambilan keputusan strategis pada LAZNAS Wahdah Inspirasi Zakat (WIZ) Gerai Kutai Kartanegara. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam dengan pengurus gerai, observasi proses musyawarah kebijakan, serta analisis dokumen distribusi zakat periode 2022–2024. Hasil penelitian menunjukkan bahwa WIZ Gerai Kutai Kartanegara telah menerapkan tahapan berpikir ilmiah secara operasional, meliputi identifikasi masalah mustahik berbasis data empiris, verifikasi dan validasi lapangan, analisis prioritas, perumusan kebijakan, serta evaluasi keputusan. Eksplanasi ilmiah berfungsi sebagai mekanisme rasionalisasi kebijakan yang menghubungkan kondisi sosial mustahik dengan pilihan program distribusi zakat, terutama dalam situasi keterbatasan dana. Integrasi prosedur berpikir ilmiah dan eksplanasi ilmiah terbukti meningkatkan kualitas keputusan strategis, memperkuat akuntabilitas kelembagaan, serta membangun kepercayaan muzakki dan publik terhadap lembaga zakat.

Strategic decision-making in zakat management institutions requires the integration of scientific rationality and Islamic normative values to ensure that policies are well-targeted, accountable, and equitable. This article aims to analyze the implementation of scientific reasoning procedures and scientific explanation in strategic decision-making at LAZNAS Wahdah Inspirasi Zakat (WIZ) Kutai Kartanegara Branch. This study employs a qualitative approach with a case study design. Data were collected through in-depth interviews with branch administrators, observation of policy deliberation processes, and document analysis of zakat distribution reports for the 2022–2024 period. The findings indicate that WIZ Kutai Kartanegara Branch has operationally applied stages of scientific reasoning, including empirical identification of beneficiary (mustahik) issues, field-based verification and validation, priority analysis, policy formulation, and decision evaluation. Scientific explanation functions as a mechanism for policy rationalization by linking the social conditions of mustahik with selected zakat distribution programs, particularly under conditions of limited financial resources. The integration of scientific reasoning procedures and scientific explanation enhances the quality of strategic decisions, strengthens institutional accountability, and fosters public and donor (muzakki) trust in zakat institutions.