RESPON ORGANISASI SEDEKAH ROMBONGAN TERHADAP PASAL 18 UNDANG-UNDANG NO 23 TAHUN 2011 TENTANG PENGELOLAAN ZAKAT

Nasrul Miftahul Huda, NIM.: 18103080070 (2022) RESPON ORGANISASI SEDEKAH ROMBONGAN TERHADAP PASAL 18 UNDANG-UNDANG NO 23 TAHUN 2011 TENTANG PENGELOLAAN ZAKAT. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The problem of social welfare makes people do various ways to be able to find a solution. One of them is about the management of zakat. The management of zakat in order to achieve the expected goals must be in accordance with the established laws and sharia. The Sedekah Rombongan organization under the Social Service, but in practice the organization receives and manages zakat funds. This study seeks to answer questions about how the process of forming LAZ in Article 18 of Law no. 23 of 2011 concerning the Management of Zakat and how the Sedekah Rombongan response to the stipulation on the establishment of LAZ in Article 18 of Law no. 23 of 2011 concerning Management of Zakat. This research is a field research (field research) that is by finding and collecting data directly in the field, with the research object of the Sedekah Rombongan organization. This study uses a qualitative research method that is descriptive analytic by using legal system theory and response as the analysis knife. Data collection techniques in this study were interviews and documentation. The data in this study were processed, compiled and analyzed to provide an overview of the existing problems. The results of the study show that the management of zakat in Indonesia is quite good, with the BAZNAS and LAZ as management institutions, the existence of laws that regulate the management of zakat, and also Islamic law forms a culture in zakat management. However, in the case of Sedekah Rombongan organizations, Permensos No. 8 of 2021 is an obstacle in the implementation of Article 18 of Law no. 23 of 2011 concerning Licensing for Amil Zakat Institutions. Then there is the rejection of the Sedekah Rombongan Organization against Article 18 of Law no. 23 of 2011. This was because the organization did not respond positively to the Ministry of Religion's invitation, and there was no transparency regarding financial reports.

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