Revisiting Shariah-Based Accountability in Zakat Management: A Conceptual Analysis of Transparency and Trust

Abstract

The human resource development (HRD) system worldwide must shift from an administrative approach to a global educational system that is adaptive, collaborative, and cross-cultural. This article discusses how global HRD supports cross-national learning by integrating digital technology, cultural diversity, and curriculum adaptation. Drawing on twenty national and international books and scholarly articles, this research employs a qualitative-descriptive method and a literature study approach. The analysis shows that today’s global HRD system is moving toward a new paradigm that prioritizes human development within international organizational strategies. The process of HRD curriculum adaptation across countries does not only emphasize technical skills and productivity; it also fosters cultural intelligence, digital literacy, and global awareness of social, legal, and environmental issues. In the digital era, global HRD leverages artificial intelligence, learning analytics, and online learning to expand the reach of cross-regional training; however, it also faces risks such as algorithmic bias and digital mismatch. From a cultural perspective, global HRD encounters challenges due to differences in values, communication styles, and organizational structures across countries. Therefore, multicultural education and cultural intelligence are essential components of the global HRD curriculumThis study aims to revisit the concept of Sharia-based accountability in zakat management by analyzing transparency and trust from both conceptual and applicative-conceptual perspectives