The Urgency of the State as Amil Zakat: Study of the Thought of Prof Sjechul Hadi Permono
Abstract
This research aims to reveal how important the position of the state is in managing zakat funds. Little research has been conducted on the repositioning of the state after the state established a representative amil body. The recognition of individual amil was made legal in the Constitutional Court decision in 2012, in addition to the National Amil Zakat Agency as a representation of state amil, private institutions, and individual amil. However, the intervention of state amil is eroding in reality and experiencing a crisis of trust in the community. This reality is worrying, considering that state amil is very urgent and is wajibat al-manziliyah in the management of zakat. Therefore, by using a library research approach (literature research) and emphasizing gronder theory-based content analysis, this research produces important findings, namely first, in the responsibility of Sultan al-ijtimaiyah, the state has full authority to ensure justice in the management of zakat. Second, the state is positioned as ahlu al-halli wa al-'aqdi to make policies and provide sanctions with the intention of management (collection, management, and distribution) of zakat running optimally, and third, the state has mainstreaming in the management of zakat, as an authority that has policies, decisions and rule makers.
References
Abdussamad, Zuchri. 2021. Metode Peneitian Kualitatif. Bandung: Syakir Media Press.
Alamri, Annisa Rizqa, Jenal Igrisa, Desca Thea Purnama, Mutmainnah Mutmainnah, Marini Marini, Reiki Nauli Harahap, and Nurul Adha. 2023. “Management of Productive Zakat Management of Mustahic Welfare in Baznas Gorontalo District.” Prosperity: Journal of Society and Empowerment 3(1):19–29. doi: 10.21580/prosperity.2023.3.1.14631.
Amirullah, Supriadi Hamdat, Muhammad Basir, and Suparman Abdullah. 2022. “Functions of the Agency of Amil Zakat, Infaq, Sedakah and Its Management in Gowa District, South Sulawesi Province, Indonesia.” Asian Journal of Applied Sciences 10(4):366–78. doi: 10.24203/ajas.v10i4.7023.
Ashfahany, Afief El, and Muhammad Iqbal Nur Ishlahudin. 2023. “Efficiency Analysis of Zakat Management Institutions in Banyumas Regency: Case Study of LAZISMU, LAZISNU and BAZNAS.” Iqtisad: Reconstruction of Justice and Welfare for Indonesia 10(1):51. doi: 10.31942/iq.v10i1.8261.
Ashfahany, Afief El, Wulan Galuh Savitri, and Sheila Putri Anggraeni. 2023. “Strategy Of Professional Zakat Fundraising In Zakat Management Institutions.” IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita 12(1):35–47. doi: 10.46367/iqtishaduna.v12i1.1042.
Asrida, A., S. Iska, and V. T. Putriana. 2019. “Implementasi Indonesia Magnifence of Zakat Dalam Pengelolaan Zakat, Infak Dan Sedekah Di Indonesia.” IJMURHICA: International Journal of Multidisciplinary Research of Higher Education 2(2):129.
Astuti, Suci, and Article History. 2016. “The Analysis of Amil Competency and Its Effects on The Implementation of Zakat on Amil Zakat Institution.” Accounting Analysis Journal 5(3):248–55. doi: 10.15294/aaj.v5i3.12744.
Dikuraisyin, Basar, Ghosyi Harfiah Ningrum, and Julianinggar Lusiana Isnaini. 2022. “Asset Waqf Management Model in the Health Sector LAZNAS Daarut Tauhiid Peduli Surabaya.” AL-FALAH : Journal of Islamic Economics 7(2):227. doi: 10.29240/alfalah.v7i2.4921.
Dwi Agustiningsih, Maulida, Novita Nurul Islami, Tiara Tiara, and Widyo Pramono. 2021. “Discovering the Experience of Financial Technology (FinTech) Users in Paying Zakah, Infaq, and Sadaqah (ZIS) in East Java, Indonesia.” El-Qish: Journal of Islamic Economics 1(2):132–43. doi: 10.33830/elqish.v1i2.1842.2021.
Fadilah, Sri, Mae Maemunah, Nopi Hernawati, and Ririn Sri Kuntorini. 2013. “Implementasi Good Zakat Governance Pada BAZNAZ Se-Bandung Raya.” Kajian Akuntansi 19(2):111–20.
Fahlefi, Rizal. 2022. “Model of Zakat Utilization Based on Local Geographical Potential in West Sumatra.” ZISWAF: JURNAL ZAKAT DAN WAKAF 9(1):32. doi: 10.21043/ziswaf.v9i1.14551.
Fayola, Desak Nyoman Wiona Budi, and Annisa Nurbaiti. 2020. “Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Reputasi Auditor Dan Risk Management Committee Terhadap Pengungkapan Enterprise Risk Management.” Jurnal Ilmiah Akuntansi 5(1):01. doi: 10.23887/jia.v5i1.23090.
Fiqih Afriadi, and Yulizar D. Sanrego. 2016. “Mengurai Permasalahan Distribusi Zakat Kepada Fakir Miskin: Pengalaman Organisasi Pengelola Zakat Baznaz, Dompet Dhuafa, Dan Lazizmu.” Jurnal Madania 20(1):23–36.
Hamzah, Hamzah, and Fifi Fata’tiatul Hidayah. 2020. “The Empowerment of Productive Zakat Influence on Independence of The Community.” International Journal of Nusantara Islam 7(2):203–18. doi: 10.15575/ijni.v7i2.10000.
Hayati, Safaah Restuning, and Syah Amelia Manggala Putri. 2020. “The Efficiency of Zakat Management Organizations in Indonesia: Data Envelopment Analysis Approach.” Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah 10(2):95–106. doi: 10.18326/muqtasid.v10i2.95-106.
Hudayati, Ataina, and Achmad Tohirin. 2019. “A Maqasid and Shariah Enterprises Theory-Based Performance Measurement for Zakat Institution.” International Journal of Zakat 4(2):101–10. doi: 10.37706/ijaz.v4i2.192.
Iqbal, Muhammad, Rusli Rusli, and Musyahidah Musyahidah. 2019. “Management Strategies of Professional Zakat Funds for Mustahiq Family Welfare By Amil Zakat Body.” International Journal of Contemporary Islamic Law and Society 1(1):39–51. doi: 10.24239/ijcils.vol1.iss1.4.
Ishak, Suhaimi, Mohamad Naimi Mohamad Nor, Mohd Sollehudin Shuib, Amirul Faiz Osman, and Ram Al Jaffri Saad. 2019. “Corporate Governance Practice, Risk Management and Internal Control at Kedah State Zakat Board (LZNK).” International Journal of Innovation, Creativity and Change 6(2):389–404.
Karuna, Mudita Sri. 2020. “Pengaruh Dana Zakat Terhadap Pembangunan Manusia.” I-Finance: A Research Journal on Islamic Finance 6(2):125–35. doi: 10.19109/finance.v6i2.6469.
Khairunnajah, Khairunnajah, Irfan Syauqi Beik, and Bagus Sartono. 2019. “Proposing a Zakat Empowerment Program Using IDZ: Case from Cemplang Village, Bogor, Indonesia.” International Journal of Zakat 4(1):45–54. doi: 10.37706/ijaz.v4i1.139.
Kholiq, Achmad. 2021. “Amil Zakat Governance Risk Mitigation: An ERM – COSO Analysis.” International Journal of Zakat 6(1):1–12.
Kholis, Nur, and Mugiyati. 2021. “Distribution of Productive Zakat for Reducing Urban Poverty in Indonesia.” International Journal of Innovation, Creativity and Change 15(3):1–12. doi: 10.53333/ijicc2013/15303.
Maghfirah, Maghfirah. 2021. “Zakat Management and Poverty Alleviation in Indonesia.” Jurisdiction 11(2):286–313. doi: 10.18860/j.v11i2.9261.
Mudrifah, Mudrifah, and Aviani Wisyastuti. 2021. “Penguatan Karakteristik SDM Dalam Implementasi Manajemen Berbasis Risiko Di Lazis Muhammadiyah (LazisMu) Kabupaten Malang.” Jurnal Pengabdian Nasional (JPN) Indonesia 2(1):19–27. doi: 10.35870/jpni.v2i1.26.
Mustaffha, Nazifah, Sharifah Norzehan, Syed Yusuf, and Nawal Kasim. 2020. “Risk Management Framework for Zakat Institution.” International Journal of Zakat and Islamic Philanthropy (2):2672–7471.
Muttaqin, A. A., and A. Safitri. 2020. “Analisis Pengaruh Zakat Dan Infak Terhadap Tingkat Kedalaman Kemiskinan, Keparahan Kemiskinan Dan Gini Rasio Di Indonesia Tahun 2007-2018.” Al-Tijary Jurnal Ekonomi Dan Bisnis Islam 6(1):51 – 61.
Nasional, Badan Amil Zakat. 2019. Statistik Zakat Nasional 2018. Jakarta: Liaison dan Pelaporan Baznas.
Pandapotan Ritonga. 2017. “Analisis Akuntansi Zakat Berdasarkan PSAK No. 109 Pada Badan Amil Zakat Nasional (BAZNAS) Sumatera Utara.” Kitabah: Jurnal Akuntansi Dan Keuangan Syariah 1(1):109.
Prahesti, Danica Dwi, and Priyanka Permata Putri. 2018. “Pemberdayaan Usaha Kecil Dan Mikro Melalui Dana Zakat Produktif.” Ilmu Dakwah: Academic Journal for Homiletic Studies 12(1):141–60. doi: 10.15575/idajhs.v12i1.1905.
Pratama, Bima Cinintya, Karin Maharani Sasongko, and Maulida Nurul Innayah. 2020. “Sharia Firm Value: The Role of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, and Intellectual Capital.” Shirkah: Journal of Economics and Business 5(1):101. doi: 10.22515/shirkah.v5i1.302.
Putri, Syah Amelia Manggala, Rizki, and Safaah Restuning Hayati. 2021. “Analysis of Risk Management at Baznas in DIY with Enterprise Risk Management (ERM) Approach.” International Conference on Sustainable Innovation 2020–Social, Humanity, and Education (ICoSIHESS 2020) 518(ICoSIHESS 2020):48–56. doi: 10.2991/assehr.k.210120.104.
Rachman, M. Aulia, and Annisa Nur Salam. 2018. “The Reinforcement of Zakat Management through Financial Technology Systems.” International Journal of Zakat 3(1):57–69. doi: 10.37706/ijaz.v3i1.68.
Rifan, A. A., R. Wahyudi, and O. P. Nurani. 2020. “Analisis Efektivitas Distribusi Zakat Pada Baitulmal Bank Syariah Indonesia.” Al-Tijary 6(1):31–40.
Saputra, Hijrah. 2020. “Zakat Sebagai Sarana Bantuan Bagi Masyarakat Berdampak Covid-19.” Al-Ijtima`i: International Journal of Government and Social Science 5(2):161–75. doi: 10.22373/jai.v5i2.549.
Solahuddin Abdul Hamid et al. 2023. “Zakat Distribution Management and Poverty Issues: A Study in the State of Kedah.” Russian Law Journal 11(4s):372–79. doi: 10.52783/rlj.v11i4s.859.
Tulasmi, Rahmani T. Yulianti, Jefri Heri Sofyan, and Annissa Nurhanifah Hariyadi. 2019. “The Implementation of Risk Management in Zakat Institution; Case Study of Dompet Dhuafa Yogyakarta.” 1st International Conference on Islamic Economics and Business 101(Iconies 2018):416–22. doi: 10.2991/icons-18.2019.80.
Utari, Ulya, Nurma Sari, and Amri Amri. 2021. “Utilization of Zakat Funds on The Welfare Dimensions of The Poor In Aceh Besar (Baitul Mal Mustahik Case Study).” El-Qish: Journal of Islamic Economics 1(1):56–68. doi: 10.33830/elqish.v1i1.1534.2021.
Wahyudi, Rofiul, and Agus Susetyohadi. 2021. “The Efficiency of Amil Zakat Institutions (LAZ) in Indonesian Islamic Banks: Data Envelopment Analysis Approach.” Madania: Jurnal Kajian Keislaman 25(2):169–80.
Widyastuti, Aviani, and Muhammad Wildan Affan. 2022. “Risk Management Dalam Perspektif Baitul Maal Hidayatullah (BMH).” Jati: Jurnal Akuntansi Terapan Indonesia 5(1):Layouting. doi: 10.18196/jati.v5i1.13326.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Lathoif ghozali, Fatikul Himami, Saoki Saoki
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.