DEVELOPING A LOGISTICS SUPPLY CHAIN FRAMEWORK FOR TRANSPARENT AND EFFICIENT ZAKAT DISTRIBUTION IN NORTHERN NIGERIA

Abstract

This study reconceptualises Zakat as a humanitarian logistics supply chain system, focusing on its operational efficiency in Northern Nigeria. Despite its socioeconomic significance, Zakat administration is constrained by fragmented coordination, weak beneficiary databases, and inefficient last mile delivery. Using a conceptual framework development approach grounded in Supply Chain Management, Humanitarian Logistics, Agency Theory, and Resource-Based View, the study synthesizes literature to develop the Zakat Logistics Supply Chain Framework (ZLSCF). The framework integrates collection, processing, distribution, and governance layers supported by a digital information backbone. Findings reveal that inefficiencies are primarily logistical rather than financial, with last-mile delivery representing the most critical failure point. The study contributes theoretically by extending logistics principles to Islamic based welfare systems and practically by offering a structured model for improving transparency, efficiency, and accountability in Zakat distribution systems in Northern Nigeria.