Management of Zakat based on Islamic Boarding Schools at Daarul Ilmi Cipeundeuy
RAMDAN FAWZI, ASEP RAMDAN HIDAYAT, ENCEP ABDUL ROJAK, ILHAM MUJAHID

UNIVERSITAS ISLAM BANDUNG

Abstract

According to the constitution Number 23 of 2011 concerning Zakat Management and Government Regulation of the Republic of Indonesia Number 14 of 2014 concerning the implementation of the constitution Number 23 of 2011 concerning Zakat Management that the management of zakat is carried out by the state. The National Amil Zakat Agency (BAZNAS) is a state institution that manages zakat professionally. Article 1 paragraphs 7 and 8 explain that zakat management is managed nationally by the National Amil Zakat Agency and for regional areas it is carried out by the Regional Amil Zakat Agency. In addition, there is an Amil Zakat Institution formed by the community with the same task as the Amil Zakat Agency. The establishment of the Amil Zakat Institution must obtain permission from the Minister or an official appointed by the Minister and report periodically on the implementation of his duties. Based on article 38, institutions that do not get permission from the government to collect, utilize, and distribute zakat funds can be subject to sanctions. Islamic Boarding School is one of the Islamic educational institutions that is developing in the community. This institution is usually formed by the community or leaders for Islamic education and Muslim character. How can this institution be able to manage zakat without being penalized. This research uses qualitative methods with library data sources. The results of this study state that Islamic boarding schools can manage zakat funds if the institution is legally registered and obtains a recommendation from the ministry of religious affair and permission from the zakat amil body according to its level.

Keywords: Zakat, Regulation, Islamic Boarding School

Topic: Law and Ethics in Terms of Islamic Perspective