Eksistensi UU No 38 Tahun 1999 Dan UU No 23 Tahun 2011 Tentang Pengelolaan Zakat Dalam Optimalisasi Pendayagunaan Zakat (Studi Analisis Terhadap Undang-Undang Tentang Pengelolaan Zakat)

Abstract

This paper aims to find out: (a) the zakat management system according to Law No. 38 of 1999 concerning Zakat Management; (b) the zakat management system according to Law No. 23 of 2011 concerning Zakat Management, and (c) the influence of Law No. 23 of 2011 on the optimization of zakat utilization. This study uses a normative juridical approach. The type of research used is Qualitative research, which is research that does not use statistical analysis procedures or other quantification methods, but uses qualitative data analysis procedures.

Based on the results of the discussion, it can be concluded that before the enactment of Law No. 23 of 2011, the management of zakat was regulated based on Law No. 38 of 1999. Although it must be admitted that the regulation still has many very basic shortcomings, for example, there are no sanctions imposed on muzakki who neglect their obligations. In Law No. 23 of 2011 there are additional articles that have not been regulated in the previous Law, One of the most important things in Law No. 23 of 2011 is related to institutional strengthening, where BAZNAS is mentioned as a non-structural government institution which is an extension of the government. The enactment of Law No. 23 of 2011 has provided new enlightenment for BAZNAS at all levels. Which is based on Islamic law, trust, utility, justice, legal certainty, integration, and accountability. The presence of the law has strengthened BAZNAS' position in a more professional zakat management system.