Sinergi Fatwa MUI dan Undang-Undang Zakat dalam Pendistribusian Zakat
Abstract
Zakat distribution is a crucial aspect of zakat management that must be conducted in accordance with Islamic law. This study aims to analyze the synergy between MUI Fatwa Number 15 of 2011 and Law Number 23 of 2011 in the practice of zakat distribution by BAZNAS South Tangerang and BAZNAS BAZIS DKI Jakarta, South Jakarta Administrative City. This research employs a qualitative method with a case study approach. Data were collected through interviews, documentation, and literature review. The results indicate that zakat distribution regulations in both the fatwa and the law require zakat to be allocated to the eight aṣnāf. The zakat distribution practices in both institutions are implemented through stages of planning, organizing, implementation, and supervision in accordance with Islamic principles. A difference was found in the distribution of the aṣnāf riqab, which is applied only by BAZNAS South Tangerang.
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