Institutional Governance of Zakat Management under State Regulation: A Case Study of BAZNAS Indonesia

Hamdan Ladiku; Nurul Mahmudah

doi:10.59890/ijels.v4i2.277

Authors

Hamdan Ladiku Iain Sultan Amai Gorontalo
Nurul Mahmudah Iain Sultan Amai Gorontalo

DOI:

https://doi.org/10.59890/ijels.v4i2.277

Keywords:

Zakat governance; Islamic economic law; state regulation; BAZNAS; institutional accountability.

Abstract

In many Muslim-majority nations, official intervention in zakat management has grown, posing significant institutional and legal issues pertaining to accountability, governance, and religious autonomy. With an emphasis on the National Zakat Board (BAZNAS), the constitutionally required zakat authority, this paper investigates the institutional governance of zakat management under state control in Indonesia. Using a normative legal research approach, the study examines the institutional arrangements, regulatory frameworks, and statutory provisions that control zakat management in Indonesia, namely Law No. 23 of 2011 and its implementing regulations.

The results show that by improving institutional legitimacy, simplifying administrative procedures, and bolstering accountability mechanisms through reporting and supervision, state regulation has greatly increased the formal governance of zakat. These difficulties are a reflection of systemic conflicts between Islamic economic law's normative principles and administrative authority.

This study adds to the literature by taking a legal-institutional approach to zakat governance, emphasizing how Islamic economic duties are interwoven into modern state regulatory frameworks The findings provide insights important to policymakers and scholars interested in Islamic social finance and comparative zakat governance.

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