Sukma, Melati (2025) IMPLEMENTATION OF LAW NO. 23 OF 2011 CONCERNING ZAKAT MANAGEMENT AT BAZNAS YOGYAKARTA. S2 Masters thesis, Universitas Darussalam Gontor.

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Abstract

Zakat holds significant potential as an economic and social instrument in Indonesia, with an annual estimated potential of IDR 327 trillion. However, the realization of zakat collection in 2022 reached only IDR 22 trillion (6.7% of the potential), highlighting a substantial gap in the optimization of zakat collection. The implementation of Law No. 23 of 2011 on Zakat Management provides a legal foundation for institutions such as BAZNAS and LAZ to manage zakat professionally and transparently. Nevertheless, challenges such as inadequate policy dissemination, low compliance among muzakki, and issues of transparency remain major obstacles. This study aims to analyze the implementation of Law No. 23 of 2011 on Zakat Management at BAZNAS Yogyakarta by assessing the extent to which the regulation has been effectively and efficiently applied in the collection and distribution of zakat. The research focuses on evaluating compliance with legal provisions, as well as BAZNAS Yogyakarta’s capacity to optimize zakat as an instrument for economic empowerment and equitable welfare distribution The study employs an exploratory descriptive qualitative method with an empirical juridical approach to analyze the implementation of Law No. 23 of 2011 at BAZNAS Yogyakarta. Data were collected through interviews, observations, and documentation using purposive sampling techniques. Data analysis was conducted using ATLAS.ti, while the effectiveness and efficiency of zakat management were measured through the Allocation to Collection Ratio (ACR) and Data Envelopment Analysis (DEA) to assess fund distribution and operational efficiency. The results of this study reveal that the implementation of Law No. 23 of 2011 at BAZNAS complies with legal principles and Marilee Grindle's theory. Sharia compliance is ensured through audits conducted by the Ministry of Religious Affairs, while transparency and accountability are strengthened by financial audits. Digital technology and the Jogja Takwa program effectively support economic empowerment and religious education. The effectiveness level, measured by the Allocation-to-Collection Ratio (ACR), reached 102.03% in 2023, while efficiency, assessed using Data Envelopment Analysis (DEA), remained consistently optimal despite a slight decline in 2022. BAZNAS Yogyakarta demonstrates effective and efficient zakat management, establishing itself as a national model. Recommendations include enhancing zakat literacy through digital media and developing empowerment programs based on local potential through cross-sector collaboration.

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