PENERAPAN UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 23 TAHUN 2011 TENTANG PENGELOLAAN ZAKAT DI KOTAWARINGIN BARAT

Wahyu Purwaningsih, Siti Norsitah

Sari


Zakat according to Law No. 23 of 2011 Article 1 paragraph 2 is a property that must be issued by a Muslim
or business entity to be given to the right to receive it in accordance with Islamic Shari'a. BAZNAS is an
institution authorized to manage the national zakat management and organize the functions of collecting,
distributing, utilizing, and reporting the implementation of zakat. The existence of BAZNAS has a fairly
strategic position related to the management of zakat in the Kotawaringin Barat district.
This study uses normative juridical research method that is to review the legislation that is in accordance with
this research. From the results of research that the authors found that BAZNAS Kotawaringin Barat in
applying Act No. 23 of 2011 About Zakat Management has not been optimal, until now has not reached the
targeted level. Only a small portion of zakat funding potential, infaq and alms are successfully collected and
distributed to the rightful. Outreach of zakat collection and distribution location only to Pangkalan Bun and
Kumai areas, while other sub-districts included in the scope of BAZNAS Kotawaringin Barat can not be
reached.
Keyword : BAZNAS, management of zakat and poor society

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