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PEMBENTUKAN PANITIA ZAKAT OLEH TAKMIR-TAKMIR MASJID (STUDI DI BEBERAPA MASJID DI BACIRO KOTA YOGYAKARTA)
Zakat management in Indonesia is formally regulated by Law No. 23 of 2011 on Zakat Management, which emphasizes that the establishment of amil zakat must follow legal procedures and obtain authorization from authorized institutions such as BAZNAS or LAZ. This provision aims to create a zakat governance system that is more professional, accountable, and integrated within the national zakat framework. One of the implementations of this regulation is the obligation for local zakat administrators to possess legal status, for instance by becoming part of a Zakat Collection Unit (UPZ). This study employs a socio-legal approach using qualitative research methods. Data were collected through observation, in-depth interviews, and documentation. In addition to interviews, the research is also based on secondary sources such as books, theses, dissertations, and articles discussing the formation of zakat committees by mosque administrators (takmir). The data were analyzed descriptively and qualitatively using the theory of legal awareness and the theory of legal internalization. These two theories served as analytical tools throughout the research process. The results of the study indicate that most mosque administrators (takmir) are aware of the legal provisions regarding the formation of zakat committees but have not yet implemented them in practice. Zakat management is still carried out in a traditional manner, where the takmir establishes zakat committees informally and concurrently with the formation of Ramadan committees, without following formal procedures from BAZNAS or LAZ. This finding suggests that legal values have not yet fully become part of the takmir‘s legal awareness. The process of legal internalization remains in its early stages and has not yet sufficiently encouraged compliance with zakat regulations. The implication of this condition is the emergence of a gap between formal legal norms and the customary practices that have long existed in the community. Moreover, since the zakat committee has not been officially recognized, its status is considered administratively invalid, even though it does not constitute a criminal offense. However, if such activities continue without a proper legal status, they may pose legal risks, particularly concerning accountability and the use of zakat funds that are not formally supervised. Therefore, an approach is needed that not only emphasizes the formal legal aspects but also takes into account the social and cultural values embedded in the community. Educational and mentoring efforts by official institutions such as BAZNAS are essential to ensure that zakat management at the mosque level is both legally compliant and socially accepted
FAKULTAS SYARI’AH DAN HUKUM, UIN SUNAN KALIJAGA YOGYAKARTA
PEMBENTUKAN PANITIA ZAKAT OLEH TAKMIR-TAKMIR MASJID (STUDI DI BEBERAPA MASJID DI BACIRO KOTA YOGYAKARTA) (Text)
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