ANALISIS IMPLEMENTASI ZAKAT DI LEMBAGA ZISWA MASJID AGUNG JAMI MALANG

Nurul Hidayati, Ach Faisol, Shofiatul Jannah

Abstract


This study examines the implementation of zakat management at ZISWA Masjid Agung Jami Malang and analyzes its conformity with Law Number 23 of 2011 on Zakat Management. The research is motivated by the importance of ensuring that zakat management practices are conducted in accordance with legal provisions to achieve effectiveness, accountability, and public trust. This study positions itself as an empirical legal research that evaluates the practical application of statutory regulations in a community-based zakat institution. Using a qualitative approach, data were collected through interviews, observation, and documentation, and were analyzed descriptively by comparing field findings with the provisions of Law Number 23 of 2011. The results indicate that ZISWA has implemented zakat management functions covering collection, distribution, and utilization of zakat funds in an organized manner. However, several aspects have not fully complied with the law, particularly regarding institutional status, amil certification, and the optimization of zakat management procedures in accordance with the national zakat governance framework. Nevertheless, the institution has contributed significantly to supporting social welfare and serving the needs of zakat beneficiaries within the local community.

 

Keywords: Zakat Management, ZISWA, Law Number 23 of 2011, Empirical Legal Research, Zakat Governance

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Alamat Redaksi:
Kantor: Prodi Ahwal Syakhshiyyah
Fakultas Agama Islam (gedung Usman bin Affan),Universitas Islam Malang (UNISMA)
Phone: 081334447073, 0341 - 580547, Fax.: 0341 - 552249
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