Zakat dan Wakaf dalam Perspektif Hukum Islam: Regulasi dan Implementasinya di Indonesia
DOI:
https://doi.org/10.59841/tadhkirah.v2i2.153Keywords:
Zakat, Waqf, Islamic Law.Abstract
This article comprehensively discusses the concept of zakat and waqf from the perspective of Islamic law, as well as its regulations and implementation in Indonesia. Zakat as a religious obligation has the function of purifying property and life, while waqf is a form of almsgiving which aims to provide sustainable benefits for society. In the context of national regulations, zakat is regulated in Law Number 23 of 2011, while waqf is regulated through Law Number 41 of 2004 and various implementing regulations. Zakat management is carried out by the National Zakat Amil Agency (BAZNAS) and the Zakat Amil Institute (LAZ), while waqf is managed by officially registered nazhir. This article highlights the importance of transparency, accountability and professionalism in the management of zakat and waqf funds, as well as the urgency of building synergy between the two to support sustainable social and economic development programs. Optimizing zakat and waqf as instruments for community empowerment requires strengthening institutional capacity, supporting adaptive regulations, as well as increasing literacy and community participation.
Downloads
References
A, F. (2015). Manajemen zakat. CV Karya Abadi Jaya.
Antonio, M. S. (2001). Bank syariah: Dari teori ke praktik. Gema Insani.
Arif, M. N. (2012). Ekonomi Islam: Suatu kajian teoritis dan praktis. Rajawali Pers.
Astuti, A. D., & Kusumawati, M. (2022). Kebijakan regulasi pengelolaan zakat pada masa Rasulullah dan pengembangannya di Indonesia. International Journal of Zakat and Wakaf.
Athoillah, A. (2019). Zakat dan wakaf: Konsepsi, regulasi, dan implementasi. Simbiosa Rekatama Media.
Az-Zuhaili, W. (1985). Al-Fiqh Al-Islami wa Adillatuhu. Dar Al-Fikr.
Berkah, Q. (2020). Fikih zakat, sedekah, dan wakaf. Prenadamedia Group.
Hadi, S. (2014). Regulasi UU Nomor 41 Tahun 2004 tentang wakaf (tinjauan sejarah-sosial). Jurnal Penelitian.
Juwaini, A. (2017). Penguatan regulasi zakat dan wakaf di Indonesia: Analisis terhadap implementasi UU No. 23 Tahun 2011 dan UU No. 41 Tahun 2004. Jurnal Al-Ahkam.
Rahman. (2015). Akuntansi zakat, infak dan sedekah (PSAK 109): Upaya peningkatan transparansi dan akuntabilitas organisasi pengelola zakat (OPZ). Muqtasid: Jurnal Ekonomi dan Perbankan Syariah.
Syamsuadi, A. (2022). Implementasi kebijakan pengelolaan zakat: Studi Badan Amil Zakat Nasional (BAZNAS) Kabupaten Pelalawan tahun 2018. Al-Amwal: Jurnal Ekonomi Islam.
