{ "department": "FAKULTAS SYARI’AH DAN HUKUM", "subjects": [ 297.273 ], "eprintid": 77717, "thesis_type": "masters", "date": "2026-07-14", "userid": 12460, "documents": [ { "language": "id", "placement": 1, "eprintid": 77717, "files": [ { "hash_type": "MD5", "mtime": "2026-07-30 02:07:56", "datasetid": "document", "fileid": 1853440, "objectid": 1068872, "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/file\/1853440", "mime_type": "application\/pdf", "hash": "90436bfa18d7ef4dac2733b28bdba9ee", "filesize": 10727572, "filename": "24203011021_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf" } ], "content": "published", "rev_number": 3, "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/document\/1068872", "main": "24203011021_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf", "mime_type": "application\/pdf", "docid": 1068872, "format": "text", "security": "public", "pos": 1, "formatdesc": "KESENJANGAN NORMA DAN PRAKTIK PENDAYAGUNAAN ZAKAT UNTUK USAHA PRODUKTIF BERDASARKAN PERATURAN MENTERI AGAMA NOMOR 16 TAHUN 2025 (STUDI PADA BAZNAS, LAZISNU, DAN LAZISMU DAERAH ISTIMEWA YOGYAKARTA)" }, { "language": "id", "placement": 2, "eprintid": 77717, "files": [ { "hash_type": "MD5", "mtime": "2026-07-30 02:07:58", "datasetid": "document", "fileid": 1853443, "objectid": 1068873, "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/file\/1853443", "mime_type": "application\/pdf", "hash": "30107641296ecc7a21f3991e48086732", "filesize": 21210182, "filename": "24203011021_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf" } ], "content": "published", "rev_number": 3, "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/document\/1068873", "main": "24203011021_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf", "mime_type": "application\/pdf", "docid": 1068873, "format": "text", "security": "validuser", "pos": 2, "formatdesc": "KESENJANGAN NORMA DAN PRAKTIK PENDAYAGUNAAN ZAKAT UNTUK USAHA PRODUKTIF BERDASARKAN PERATURAN MENTERI AGAMA NOMOR 16 TAHUN 2025 (STUDI PADA BAZNAS, LAZISNU, DAN LAZISMU DAERAH ISTIMEWA YOGYAKARTA)" } ], "rev_number": 10, "creators": [ { "name": { "lineage": null, "given": "NIM.: 24203011021", "honourific": null, "family": "Sulfadli" } } ], "dir": "disk0\/00\/07\/77\/17", "keywords": "PMA Nomor 16 Tahun 2025, Kesenjangan Norma dan Praktik, Implementasi Kebijakan, Hukum Progresif, Maqasid Al-Syari'ah", "lastmod": "2026-07-30 02:11:26", "ispublished": "pub", "metadata_visibility": "show", "date_type": "published", "eprint_status": "archive", "status_changed": "2026-07-30 02:11:26", "datestamp": "2026-07-30 02:11:26", "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/eprint\/77717", "thesis_name": "other", "note": "Dr. H. Abdul Mujib, M.Ag.", "full_text_status": "restricted", "contact_email": "muh.khabib@uin-suka.ac.id", "divisions": [ "ilmu_sya" ], "abstract": "Zakat is an Islamic economic instrument that has a strategic role in community economic empowerment and poverty alleviation. To optimize this function, the issuance of Regulation of the Minister of Religion Number 16 of 2025 concerning the Utilization of Zakat for Productive Businesses which aims to realize effective, accountable, and oriented zakat governance oriented towards improving mustahik welfare. However, the diversity of institutional characteristics of zakat managers raises a potential gap between the norms that are regulated and the practices that develop in the field. This study aims to analyze the gap in the norms and practices of zakat utilization for productive businesses based on PMA Number 16 of 2025 at BAZNAS DIY, LAZISNU DIY, and LAZISMU DIY.\r\nThis research is an empirical legal research with a legal sociology approach. Data was obtained through interviews, observations, and documentation at BAZNAS DIY, LAZISNU DIY, and LAZISMU DIY. The collected data were analyzed descriptive-qualitatively using Policy Implementation theory, Progressive Law theory and Maqāṣid al-Syarī'ah as analytical knives to assess the suitability between normative provisions and their implementation in practice.\r\nThe results of the study show that there is a gap between the norms and practices of utilizing zakat for productive businesses, especially at the planning stage. PMA Number 16 of 2025 requires the synchronization of national socio-economic data and mustahik data between zakat management institutions, but in practice each institution still uses a different data collection system and planning mechanism that is tailored to the internal needs of the institution. However, at the implementation and control stage, the three institutions in general have implemented the provisions of the regulations through the provision of business assistance, mentoring, training, monitoring, and program evaluation. Based on policy implementation theory, this gap is not solely caused by the low compliance of institutions with regulations, but rather due to suboptimal communication, limited integration, and characteristics of bureaucratic structures. In the perspective of Progressive Law, this finding shows that regulations have not fully accommodated the institutional reality of zakat managers, so it has the potential to cause duplication of beneficiaries and inaccuracy of program targets. Meanwhile, in the perspective of Maqāṣid al-Syarī'ah Jasser Auda, the lack of optimal data integration and inter-institutional connectivity has caused the achievement of benefits to not take place optimally. Therefore, it is necessary to strengthen the national mustahik data integration system and improve regulations that are more responsive to the institutional characteristics of zakat managers in Indonesia.", "type": "thesis", "title": "KESENJANGAN NORMA DAN PRAKTIK PENDAYAGUNAAN ZAKAT UNTUK USAHA PRODUKTIF BERDASARKAN PERATURAN MENTERI AGAMA NOMOR 16 TAHUN 2025 (STUDI PADA BAZNAS, LAZISNU, DAN LAZISMU DAERAH ISTIMEWA YOGYAKARTA)", "institution": "UIN SUNAN KALIJAGA YOGYAKARTA", "pages": 185 }