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Zakat constitutes a form of almsgiving within the Islamic faith, treated as both an obligation and a quasi-tax. In the hierarchical structure of Islamic pillars, zakat holds the third position, following prayer. It serves as a foundational element in maintaining economic justice within the community and fostering the well-being of its members. The intrinsic purpose of zakat lies in the establishment of sound management practices, leading to institutionalized governance in accordance with Islamic law. This includes principles such as trust, benefit, justice, legal certainty, integration, and accountability. The research methodology employed herein is qualitative, utilizing a literature review approach that delves into the Shariah Enterprise Theory and its applicability to zakat management. The findings reveal that the Shariah Enterprise Theory represents a conceptual framework internalizing Islamic values, yielding a transcendental and more human-centric theory. By this theory, stakeholders encompass God, humanity, and nature. God assumes the paramount role as the ultimate entity and sole purpose of human existence. Humanity, identified as Khalifatul fil Ardh, is entrusted with creating and disseminating welfare for all individuals and nature, particularly in economic justice within society.

Syariah enterprise theory; BAZ; economic justice