Main Article Content
Abstract
Purpose – This study explores the transformation of zakat distribution principles as outlined in Nahdlatul Ulama’s Fatwa Bahtsul Masail and its implications for Indonesia's legal regulations. The goal is to understand how these principles can enhance zakat management by addressing social inequality and poverty alleviation.
Methodology – A normative juridical approach was used, with a descriptive analytical study based on a literature review. The research focuses on four main aspects: analyzing zakat distribution principles in the context of Indonesian law, examining the legal reasoning (istinbath hukum) behind these principles, identifying factors driving and hindering the transformation, and assessing the significance of implementing these principles in Indonesian legal frameworks.
Findings – This study identifies three main principles—justice, equality, and regionality—that should be integrated into regulatory frameworks. It also highlights challenges, including a lack of public participation in zakat distribution through official institutions, such as NU CARE-LAZISNU.
Implications – The findings suggest the need for increased socialization of zakat management principles by the National Amil Zakat Agency (Badan Amil Zakat Nasional, BAZNAS), based on both Sharia and secure legal regulations, to enhance the effectiveness of zakat management in Indonesia.
Originality – This research provides valuable insights into the evolving principles of zakat distribution and their integration into legal frameworks, contributing to the adaptation of zakat management practices to contemporary challenges in Indonesia.
Keywords
Article Details
Copyright (c) 2025 Hisam Ahyani, Ending Solehudin, Naeli Mutmainah, Encep Taufik Rahman, Md Yazid Ahmad, Muharir Muharir, Sartono Sartono, Ahmad Zulfi Fahmi, Muhammad Safdar Bhatti
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References
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- Ahyani, H., Muharir, & Mahfud, M. (2021b). Sharia’s economic law perspective about cash waqf in the era of the industrial revolution four points zero. Al-Mawarid Jurnal Syariah Dan Hukum (JSYH), 3(1), Article 1. https://doi.org/10.20885/mawarid.vol3.iss1.art2
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- Alim, M. N. (2015). Utilization and accounting of zakat for productive purposes in Indonesia: A review. Procedia - Social and Behavioral Sciences, 211, 232–236. https://doi.org/10.1016/j.sbspro.2015.11.028
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- BAZNAS Puskas (2023). The 2nd day of BAZNAS 22nd anniversary webinar series: The urgention of Aman Syar’i, Aman Regulasi, and Aman NKRI in Indonesia’s zakat management. BAZNAS Center of Strategic Studies. https://puskasbaznas.com/news/1735-the-2nd-day-of-baznas-22nd-anniversary-webinar-series-the-urgention-of-aman-syar-i-aman-regulasi-and-aman-nkri-in-indonesia-s-zakat-management
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- Dikuraisyin, B., & Najah, A. (2024). Reconstructing zakat management through political culture: Insights from Madura. Ulul Albab: Jurnal Studi Dan Penelitian Hukum Islam, 7(2), Article 2. https://doi.org/10.30659/jua.v7i2.33734
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- Ghassan, H. B., & Al-Jeefri, E. H. (2016). Islamic theoretical intertemporal model of the current account. Arab Economic and Business Journal, 11(1), 86–92. https://doi.org/10.1016/j.aebj.2016.03.002
- Hassan, N. M., & Noor, A. H. M. (2015). Do capital assistance programs by zakat institutions help the poor? Procedia Economics and Finance, 31, 551–562. https://doi.org/10.1016/S2212-5671(15)01201-0
- Klikpajak, & Fitriya. (2023, March 13). Zakat pengurang pajak: Lampirkan bukti setornya di SPT. Klikpajak. https://klikpajak.id/blog/zakat-pengurang-pajak/
- Lestari, Y. D., Sukmana, R., Beik, I. S., & Sholihin, M. (2023). The development of national waqf index in Indonesia: A fuzzy AHP approach. Heliyon, 9(5), e15783. https://doi.org/10.1016/j.heliyon.2023.e15783
- Maisyarah, A., & Hamzah, M. Z. (2024). Zakat distribution management: A systematic literature review. Suhuf, 36(1), Article 1. https://doi.org/10.23917/suhuf.v36i1.4357
- Mth, A. (2004). Taghayyuru al-nuqud fi al-mu’awadhat wa al-’ibadat wa al-gharamat al-maliyyah. Millah, 145–164. https://doi.org/10.20885/millah.vol4.iss1.art10
- Muhammad, S. A., & Saad, R. A. (2016). Moderating effect of attitude toward zakat payment on the relationship between moral reasoning and intention to pay zakat. Procedia - Social and Behavioral Sciences, 219, 520–527. https://doi.org/10.1016/j.sbspro.2016.05.029
- Muslim, H. (2020). The thoughts of Ibn Qayyim Al-Jauziyah (w.751h/1350 AD) regarding changes to fatwas and their relevance to the application of Islamic law in Indonesia [Dissertation, UIN Sunan Gunung Djati]. https://etheses.uinsgd.ac.id/37882/
- Nayak, V., & Hegde, K. P. (2023). Examining the impact of wealth redistribution through zakat. Millah, 22(2), 285–312. https://doi.org/10.20885/millah.vol22.iss2.art1
- Naz’aina. (2015). The effect of internal control system and amil competence on the financial reporting quality at zakat management institution active member of zakat forum in Special Capital City Region Jakarta and West Java Provinces. Procedia - Social and Behavioral Sciences, 211, 753–760. https://doi.org/10.1016/j.sbspro.2015.11.100
- Panggiarti, E. K. (2022). Zakat, infaq, and shodaqoh based on a normative and contextual approach. Jurnal Ilmiah Ekonomi Islam, 8(3), Article 3. https://doi.org/10.29040/jiei.v8i3.6162
- Putra, H. M., & Solehudin, E. (2022). Fundamentals of economic and monetary policy in Islam. AL-FALAH: Journal of Islamic Economics, 7(1), 89–104. https://doi.org/10.29240/alfalah.v7i1.4302
- Sakwan, S., Nurwakhid, R. A., Sholeh, M. A. N., & Tohor, T. (2023). BAZNAS tekankan pentingnya prinsip 3A dalam pengelolaan zakat. BAZNAS. https://baznas.go.id/
- Solehudin, E. (2017). The zakat reform and management of zakat in Indonesia. International Journal of Political Science, Law and International Relations (IJPSLIR, 7(6), 12–31. https://doi.org/IJPSLIRDEC20172
- Sugeng, A., Triwibowo, A., Saputra, E., & Yusof, K. A. M. (2024). Indonesia’s zakat transformation in the digital era: Opportunities and challenges. Journal of Contemporary Applied Islamic Philanthropy, 2(1), Article 1. https://doi.org/10.62265/jcaip.v2i1.63
- Syafiqah, F., Firdaus, A., & Zainal, M. H. (2024). Implementation of Village Zakat Index 2.0 in supporting the zakat community development program. Al-Tijary, 9(2), 85–110. https://doi.org/10.21093/at.v9i2.7707
- Syakir, M. F., Risfandy, T., & Trinugroho, I. (2021). CEO’s social capital and performance of zakat institutions: Cross-country evidence. Journal of Behavioral and Experimental Finance, 31, 100521. https://doi.org/10.1016/j.jbef.2021.100521
- Widiastuti, T., Mawardi, I., Zulaikha, S., Herianingrum, S., Robani, A., Al Mustofa, M. U., & Atiya, N. (2022). The nexus between Islamic social finance, quality of human resource, governance, and poverty. Heliyon, 8(12), e11885. https://doi.org/10.1016/j.heliyon.2022.e11885
- Widiastuti, T., Ningsih, S., Prasetyo, A., Mawardi, I., Herianingrum, S., Robani, A., Al Mustofa, M. U., & Hady, A. F. (2022). Developing an integrated model of Islamic social finance: Toward an effective governance framework. Heliyon, 8(9), e10383. https://doi.org/10.1016/j.heliyon.2022.e10383
- Wiranu, K. U., & Hadrawy, U. A. (2012). Musyawarah Nasional Alim Ulama dan Konferensi Besar Nahdlatul Ulama 2012. Jakarta: LTN PBNU.
- Yusdani. (2023). Islam and prosper Indonesia: Contestation and fragmentation of contemporary Islamic thought. Millah, 22(1), 205–234. https://doi.org/10.20885/millah.vol22.iss1.art8
References
Ahyani, H., Slamet, M., & Tobroni. (2021a). Building the values of rahmatan lil ’alamin for Indonesian economic development at 4.0 era from the perspective of philosophy and Islamic economic law. Al-Ihkam: Jurnal Hukum & Pranata Sosial, 16(1), 111–136. https://doi.org/10.19105/al-lhkam.v16i1.4550
Ahyani, H., Muharir, & Mahfud, M. (2021b). Sharia’s economic law perspective about cash waqf in the era of the industrial revolution four points zero. Al-Mawarid Jurnal Syariah Dan Hukum (JSYH), 3(1), Article 1. https://doi.org/10.20885/mawarid.vol3.iss1.art2
Ali, N. N. M., Taha, R., Embong, M. R., & Nor, M. N. M. (2014). Developing a multidimensional performance of zakat collection system in East Coast Region. Procedia - Social and Behavioral Sciences, 164, 84–90. https://doi.org/10.1016/j.sbspro.2014.11.054
Alim, M. N. (2015). Utilization and accounting of zakat for productive purposes in Indonesia: A review. Procedia - Social and Behavioral Sciences, 211, 232–236. https://doi.org/10.1016/j.sbspro.2015.11.028
Andriansyah, Y. (2023). A journey to inclusion in Scopus: Lessons learned from Millah: Journal of Religious Studies. Millah: Journal of Religious Studies, xi–xxvi. https://doi.org/10.20885/millah.vol22.iss2.editorial
Badan Amil Zakat Nasional. (2016). Prinsip-prinsip pokok untuk penyelenggaraan dan pengawasan zakat yang efektif: Inisiatif bersama antara BI, BAZNAS, & IRTI—IDB. Departemen Ekonomi dan Keuangan Syariah, Bank Indonesia. https://baznas.go.id/assets/images/pustaka/pdf/standar_laboratorium_manajemen_zakat.pdf
BAZNAS Puskas (2023). The 2nd day of BAZNAS 22nd anniversary webinar series: The urgention of Aman Syar’i, Aman Regulasi, and Aman NKRI in Indonesia’s zakat management. BAZNAS Center of Strategic Studies. https://puskasbaznas.com/news/1735-the-2nd-day-of-baznas-22nd-anniversary-webinar-series-the-urgention-of-aman-syar-i-aman-regulasi-and-aman-nkri-in-indonesia-s-zakat-management
Chalid, H. A. (2023). Akademisi: UU pengelolaan zakat perlu ditinjau ulang. Direktorat Jenderal Peraturan Perundang-Undangan Kemenkumham RI. https://ditjenpp.kemenkumham.go.id/index.php?option=com_content&view=article&id=2114:akademisi-uu-pengelolaan-zakat-perlu-ditinjau-ulang&catid=111&Itemid=179&lang=en
Dikuraisyin, B., & Najah, A. (2024). Reconstructing zakat management through political culture: Insights from Madura. Ulul Albab: Jurnal Studi Dan Penelitian Hukum Islam, 7(2), Article 2. https://doi.org/10.30659/jua.v7i2.33734
Fuqaha, A. (2017, October 18). Hasil keputusan Musyawarah Nasional Alim Ulama Nahdlatul Ulama di Asrama Haji Pondok Gede Jakarta 25-28 Juli 2002/14-17 Rabiul Akhir 1423 tentang: Masail diniyyah waqi’iyyah. Laduniid. https://www.laduni.id/post/read/30734/hukum-zakat-dari-hasil-kerja-dan-jasa.html
Ghassan, H. B., & Al-Jeefri, E. H. (2016). Islamic theoretical intertemporal model of the current account. Arab Economic and Business Journal, 11(1), 86–92. https://doi.org/10.1016/j.aebj.2016.03.002
Hassan, N. M., & Noor, A. H. M. (2015). Do capital assistance programs by zakat institutions help the poor? Procedia Economics and Finance, 31, 551–562. https://doi.org/10.1016/S2212-5671(15)01201-0
Klikpajak, & Fitriya. (2023, March 13). Zakat pengurang pajak: Lampirkan bukti setornya di SPT. Klikpajak. https://klikpajak.id/blog/zakat-pengurang-pajak/
Lestari, Y. D., Sukmana, R., Beik, I. S., & Sholihin, M. (2023). The development of national waqf index in Indonesia: A fuzzy AHP approach. Heliyon, 9(5), e15783. https://doi.org/10.1016/j.heliyon.2023.e15783
Maisyarah, A., & Hamzah, M. Z. (2024). Zakat distribution management: A systematic literature review. Suhuf, 36(1), Article 1. https://doi.org/10.23917/suhuf.v36i1.4357
Mth, A. (2004). Taghayyuru al-nuqud fi al-mu’awadhat wa al-’ibadat wa al-gharamat al-maliyyah. Millah, 145–164. https://doi.org/10.20885/millah.vol4.iss1.art10
Muhammad, S. A., & Saad, R. A. (2016). Moderating effect of attitude toward zakat payment on the relationship between moral reasoning and intention to pay zakat. Procedia - Social and Behavioral Sciences, 219, 520–527. https://doi.org/10.1016/j.sbspro.2016.05.029
Muslim, H. (2020). The thoughts of Ibn Qayyim Al-Jauziyah (w.751h/1350 AD) regarding changes to fatwas and their relevance to the application of Islamic law in Indonesia [Dissertation, UIN Sunan Gunung Djati]. https://etheses.uinsgd.ac.id/37882/
Nayak, V., & Hegde, K. P. (2023). Examining the impact of wealth redistribution through zakat. Millah, 22(2), 285–312. https://doi.org/10.20885/millah.vol22.iss2.art1
Naz’aina. (2015). The effect of internal control system and amil competence on the financial reporting quality at zakat management institution active member of zakat forum in Special Capital City Region Jakarta and West Java Provinces. Procedia - Social and Behavioral Sciences, 211, 753–760. https://doi.org/10.1016/j.sbspro.2015.11.100
Panggiarti, E. K. (2022). Zakat, infaq, and shodaqoh based on a normative and contextual approach. Jurnal Ilmiah Ekonomi Islam, 8(3), Article 3. https://doi.org/10.29040/jiei.v8i3.6162
Putra, H. M., & Solehudin, E. (2022). Fundamentals of economic and monetary policy in Islam. AL-FALAH: Journal of Islamic Economics, 7(1), 89–104. https://doi.org/10.29240/alfalah.v7i1.4302
Sakwan, S., Nurwakhid, R. A., Sholeh, M. A. N., & Tohor, T. (2023). BAZNAS tekankan pentingnya prinsip 3A dalam pengelolaan zakat. BAZNAS. https://baznas.go.id/
Solehudin, E. (2017). The zakat reform and management of zakat in Indonesia. International Journal of Political Science, Law and International Relations (IJPSLIR, 7(6), 12–31. https://doi.org/IJPSLIRDEC20172
Sugeng, A., Triwibowo, A., Saputra, E., & Yusof, K. A. M. (2024). Indonesia’s zakat transformation in the digital era: Opportunities and challenges. Journal of Contemporary Applied Islamic Philanthropy, 2(1), Article 1. https://doi.org/10.62265/jcaip.v2i1.63
Syafiqah, F., Firdaus, A., & Zainal, M. H. (2024). Implementation of Village Zakat Index 2.0 in supporting the zakat community development program. Al-Tijary, 9(2), 85–110. https://doi.org/10.21093/at.v9i2.7707
Syakir, M. F., Risfandy, T., & Trinugroho, I. (2021). CEO’s social capital and performance of zakat institutions: Cross-country evidence. Journal of Behavioral and Experimental Finance, 31, 100521. https://doi.org/10.1016/j.jbef.2021.100521
Widiastuti, T., Mawardi, I., Zulaikha, S., Herianingrum, S., Robani, A., Al Mustofa, M. U., & Atiya, N. (2022). The nexus between Islamic social finance, quality of human resource, governance, and poverty. Heliyon, 8(12), e11885. https://doi.org/10.1016/j.heliyon.2022.e11885
Widiastuti, T., Ningsih, S., Prasetyo, A., Mawardi, I., Herianingrum, S., Robani, A., Al Mustofa, M. U., & Hady, A. F. (2022). Developing an integrated model of Islamic social finance: Toward an effective governance framework. Heliyon, 8(9), e10383. https://doi.org/10.1016/j.heliyon.2022.e10383
Wiranu, K. U., & Hadrawy, U. A. (2012). Musyawarah Nasional Alim Ulama dan Konferensi Besar Nahdlatul Ulama 2012. Jakarta: LTN PBNU.
Yusdani. (2023). Islam and prosper Indonesia: Contestation and fragmentation of contemporary Islamic thought. Millah, 22(1), 205–234. https://doi.org/10.20885/millah.vol22.iss1.art8