PENETAPAN DAN IMPLEMENTASI PRINSIP FIKIH DALAM TATA KELOLA LEMBAGA AMIL ZAKAT DI INDONESIA

Sahrul Muhammad, Hasan Farroh Achmad

Abstract


Amil Zakat Institutions (LAZ) play a crucial role in distributing zakat accurately and in accordance with Islamic law. This study examines the process of establishing and implementing fiqh principles in the governance of LAZ in Indonesia, emphasizing the integration of sharia values in both institutional and operational aspects. This research adopts a normative-empirical approach by analyzing legal documents, religious fatwas, and field practices. The analysis reveals that the implementation of fiqh principle such as intention (niyyah), justice (‘adl), public interest (maslahah), and trustworthiness (amanah has been undertaken by most LAZs, though variations in standard application persist. The main challenges include limited understanding of practical fiqh among administrators, regulatory inconsistencies, and weak sharia oversight. Therefore, strengthening fiqh based governance systems is necessary through intensive training, sharia certification, and stronger collaboration among LAZ, the Indonesian Ulema Council (MUI), and the government.


Keywords


Fiqh of Zakat, Sharia Governance, Amil Zakat Institutions, Sharia Implementation, Zakat Management

Full Text:

PDF

References


Al-Munawwar, Said Agil Husin. Fiqh Zakat Kontemporer. Jakarta: Ciputat Press, 2003.

Ali, Abdullah Yusuf. The Holy Qur’an: Text, Translation and Commentary. Maryland: Amana Publications, 2001.

Antonio, M. Syafi’i. Bank Syariah: Dari Teori ke Praktik. Jakarta: Gema Insani, 2001.

Asy’ari, Syarifuddin. Hukum Zakat: Teori dan Praktik di Indonesia. Yogyakarta: Pustaka Pelajar, 2019.

Azhar, Ahmad. “Maqashid Syariah dalam Pengelolaan Lembaga Zakat.” Jurnal Ekonomi Syariah Indonesia, Vol. 6, No. 1 (2021): 44–59.

Dini, Rosyada. “Reputasi Syariah dan Kepercayaan Muzakki: Studi di Beberapa LAZ Nasional.” Jurnal Keuangan Islam, Vol. 7, No. 2 (2022): 78–85.

Firdaus, M. Rizki. “Publikasi Pengawasan Syariah Sebagai Bentuk Hisbah Modern.” Jurnal Etika Publik Islam, Vol. 2, No. 1 (2023): 15–20.

Ghazali, Imam. Ihya’ Ulumuddin, Juz II. Beirut: Dar al-Kutub al-‘Ilmiyyah, 2005.

Karim, Abdul. “Peran DPS dalam Menyaring Program Sosial Keislaman.” Jurnal Pengawasan Syariah, Vol. 3, No. 2 (2021): 60–68.

Ma’rifah, Luluk. Fatwa Zakat Era Digital. Yogyakarta: Madania, 2021.

Madjid, Nurcholish. Islam Doktrin dan Peradaban: Sebuah Telaah Kritis Tentang Masalah Keimanan, Kemanusiaan, dan Kemodernan. Jakarta: Paramadina, 2000.

Mardani. Hukum Zakat dan Pajak dalam Islam. Jakarta: Sinar Grafika, 2011.

Mulyana, Bambang. “Profesionalisasi DPS di Era Transformasi Digital.” Prosiding Konferensi Nasional Zakat Indonesia, (2023): 102–108.

Qardhawi, Yusuf. Fiqh al-Zakat, Jilid I-II. Beirut: Mu’assasat al-Risalah, 1998.

Ridwan, Hasan. “Etika Syariah dalam Kerja Sama Lembaga Zakat dan Donor.” Muamalatuna, Vol. 6, No. 1 (2020): 38–47.

Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 tentang Pengelolaan Zakat.

Wahbah az-Zuhaili. Al-Fiqh al-Islami wa Adillatuhu, Jilid IV. Damaskus: Dar al-Fikr, 2002.

Yusuf, M. Quraish Shihab. Membumikan Al-Qur’an: Fungsi dan Peran Wahyu dalam Kehidupan Masyarakat. Bandung: Mizan, 1997.




DOI: https://doi.org/10.24260/al-maslahah.v22i1.3667

Article Metrics

Abstract view : 0 times
PDF - 0 times

Article Metrics

Abstract view : 0 times
PDF - 0 times

Refbacks

  • There are currently no refbacks.


IAIN Pontianak Jalan Suprapto No. 19 Pontianak West Kalimantan Indonesia Poscode 78121