PELAKSANAAN PENGELOLAAN ZAKAT HARTA (MAL) SETELAH BERLAKUNYA UNDANG-UNDANG NOMOR 23 TAHUN 2011 DI KOTA YOGYAKARTA

  • Satrio Abdillah Univesitas Islam Riau

Abstract

Zakat on wealth is Zakat that is given to people who are less able to help welfare and clean up the wealth of mankind. The purpose of this study is to find out the existence of a close relationship between government and zakat and to find out errors or weaknesses in Law Number 23 of 2011 that can harm parties who have noble goals. The research method used in this study is a normative juridical method. Data analysis was carried out in a qualitative descriptive manner, namely the data obtained were presented descriptively and analyzed qualitatively. The results of the study indicate that the management of zakat in the city of Yogyakarta is not effective, the mechanism mandated in the law alone does not work, but all elements and elements involved in the implementation of zakat management in the city of Yogyakarta are still running. It can be concluded that the articles that have the potential to harm the zakat amil in the city of Yogyakarta are not running well, even there are no or no cases of sanctions in the form of fines, confinement or other administrative sanctions to zakat amil for violations mandated in the legislation.

Downloads

Download data is not yet available.

References

Elviandri, E., & shaleh, A. I. (2022). Perlindungan Pekerja Migran Indonesia Di Masa Adaptasi Kebiasaaan Baru Di Provinsi Jawa Tengah. Jurnal Pembangunan Hukum Indonesia, 4(2), 245-255. https://doi.org/10.14710/jphi.v4i2.%p.

Purbasari, I. (2015) PENGELOLAAN ZAKAT OLEH BADAN DAN LEMBAGA AMIL ZAKAT DI SURABAYA DAN GRESIK, Mimbar Hukum, Vol. 27., No. 1. Pp. 69-81. DOI: https://doi.org/10.22146/jmh.15911.

Masdar Farid Mas’udi, Agama Keadilan, Risalah Zakat dalam Islam, Ctk Pertama, Jakarta, Pustaka Firdaus, 1991, hlm. 111.

Fakhruddin, Fiqh dan Manajemen Zakat di Indonesia, Malang, UINMalang Pres, 2008, hlm 246.

Abbas Kararah, Al-Din wal-zakat, Mesir, Syirkah Fan al-Thiba’ah, 1956, hlm. 60; Sayid, Fiqh al-Sunnah, vol. I, Libanon, DArul Fikar, 1982, hlm. 276.

Aisyah, A. (2017)Analisis faktor-faktor yang mepengaruhi muzakki membayar zakat di BAZNAS Yogyakarta, Islamic Economics Journal UNIDA, Vol. 2, No. 1. Pp. 1-18 https://ejournal.unida.gontor.ac.id/index.php/JEI.
Shaleh, A. & Attamimi, Z.,(2018) Politik Hukum Regulasi Hukum Ekonomi Syar’iah pada Lembaga Keuangan Syari’ah di Indonesia, Jurnal Hukum Ekonomi Islam, Vol. 2, No.2 , December 2018Available online at www. Jphei.appheisi.or.id.

M. Arif Mufraini, Akuntansi dan Manajemen Zakat:Mengomunikasikan Kesadaran dan Membangun Jaringan, Ctk. Pertama, Kencana Prenada Media Group, Jakarta, 2006, hlm. 189.

Abdushshamad & Rofam, (2019) Peran Baznas Dalam Distribusi Zakat Sebagai Upaya Dalam Mengentaskan Kemiskinan, Jurnal Ekonomi Syariah dan Hukum Ekonomi Syariah, Vol 5, No 1. Pp. 1-9. DOI: http://dx.doi.org/10.31602/iqt.v5i1.2139.

Hasil wawancara, dengan Bapak Deni Riani, S.E.I, Staf Administrasi, Badan Amil Zakat Nasional Kota Yogyakarta, 25 April 2014, di Kantor BAZNAS Kota Yogyakarta, 09.00 wib
Haryati, Dkk (2020) PERAN BAZNAS DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT, Jurnal Iqtishadiyah, Vol. 7, No. 14. Pp. 104-112. https://journal.uinsgd.ac.id/index.php/iqtisadiya/article/view/10172.

M. Arif Mufraini, Akuntansi dan Manajemen Zakat:Mengomunikasikan Kesadaran dan Membangun Jaringan, Ctk. Pertama, Kencana Prenada Media Group, Jakarta, 2006, hlm. 189.

Mahmudi, Sistem Akuntansi Organisasi Pengelola Zakat, Ctk. Pertama, P3I Press, Yogyakarta, 2009, hlm. 7-9.

Hasil wawancara, dengan Bapak Deni Riani, S.E.I, Staf Administrasi, Badan Amil Zakat Nasional Kota Yogyakarta, 25 April 2014, di Kantor BAZNAS Kota Yogyakarta, 09.00 wib.
Published
2022-11-30
Section
Articles
Abstract views: 110 , PDF (Bahasa Indonesia) downloads: 102