Institutional Repository UIN Sunan Kalijaga YogyakartaKESENJANGAN 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)NIM.: 24203011021SulfadliauthorZakat 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. This 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. The 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.297.273 Ekonomi Islam / Fiqih Muamalah2026-07-14UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS SYARI’AH DAN HUKUMThesis

For work being deposited by its own author: In self-archiving this collection of files and associated bibliographic metadata, I grant Institutional Repository UIN Sunan Kalijaga Yogyakarta the right to store them and to make them permanently available publicly for free on-line. I declare that this material is my own intellectual property and I understand that Institutional Repository UIN Sunan Kalijaga Yogyakarta does not assume any responsibility if there is any breach of copyright in distributing these files or metadata. (All authors are urged to prominently assert their copyright on the title page of their work.)

For work being deposited by someone other than its author: I hereby declare that the collection of files and associated bibliographic metadata that I am archiving at Institutional Repository UIN Sunan Kalijaga Yogyakarta) is in the public domain. If this is not the case, I accept full responsibility for any breach of copyright that distributing these files or metadata may entail.

Clicking on the deposit button indicates your agreement to these terms.