Policy Model for Zakat Management in Batang Regency: Analysis and Implementation

Abdul Haris Naim, Muhamat Nur Maarif

Abstract


This research examines the zakat management policy model in Batang Regency with a focus on existing system analysis and its implementation. This study is motivated by several cases of zakat fund misappropriation by employees, indicating weaknesses in the supervision and management systems. BAZNAS in Batang Regency as a non governmental institution currently relies on the SIMBA system (Zakat Bazis Management System) and has not implemented PSAK No. 109 as the zakat accounting standard. This research uses a qualitative approach with data collection methods through interviews, observations, and document analysis. The results show that zakat management in Batang Regency requires a policy model reform that emphasizes transparency, accountability, and professionalism. This research recommends the adoption of PSAK No. 109 as a zakat accounting standard, strengthening internal and external monitoring systems, and modernizing the management information system to prevent misappropriation and increase public trust. The implementation of the proposed policy model is expected to improve the effectiveness of zakat management and maximize the socio-economic impact of zakat funds collected in Batang Regency.

References


Ahmad Hidayat Buang, & Saidatul badrul mohd said. (2014). Pentadbiran Zakat dan Kesedaran Masyarakat Islam Membayar Zakat di Daerah Kota Belud Sabah. Sains Humanika, 2(1), 125–134.

Ali, K. M., Amalia, N. N., & Ayyubi, S. El. (2016). Perbandingan Zakat Produktif dan Zakat Konsumtif dalam Meningkatkan Kesejahteraan Mustahik The Comparative Study Between Productive and Consumptive Based Zakat 1 Pendahuluan 2 Tinjauan Pustaka. Jurnal Al-Muzara’ah, 4(1), 19–32.

bakti buwono. (2021). oknum pengurus baznas batang selewengkan dana umat. RMOL JATENG.

Burhan, A. S. (2014). Perspektif islam tentang korupsi. AN-NIDA: Jurnal Pemikiran Islam, 39(2).

Button, M., Lewis, C., Shepherd, D., Brooks, G., & Wakefield, A. (2012). 2012 REPORT fraud and punishment enhancing deterrence through more effective sanctions. 1–126. https://core.ac.uk/download/pdf/29588553.pdf

Ervin Kaffah, M. A. A. (n.d.). Fiqih Korupsi. Amanah vs Kekuasaan, 54.

Foris, T., & Foris, D. (2014). European Funds Management Analysis—a Case Study of European Social Funds in Romania From 2007 To 2013. CBU International Conference Proceedings, 2, 142–146. https://doi.org/10.12955/cbup.v2.457

Ilyas, Y. (2011). Korupsi dalam Perspektif Agama- agama, Panduan Untuk Pemuka Umat. In KUTUB.

Kioko, M. U. (2016). Strategic Planning Practices and Performance of National Social Security Fund in Kenya a Research Project Submitted in Partial Fulfillement of the Requirements for the Award of the Degree of Master of Business Nairobi. November.

Latief, N. F., & Sandimula, N. S. (2022). How Accountable is Zakat Management in Indonesia? An Evidence from BAZNAS of North Sulawesi. Share: Jurnal Ekonomi Dan Keuangan Islam, 11(1), 42. https://doi.org/10.22373/share.v11i1.11194

Mahmud, S. (2004). Ahkamul Fuqaha Solusi Problematika Aktual Hukum Islam, Terjemahan Djamaluddin Miri. In Lajuah Ta’lif Wan Nasyr (LTN) NU.

muhammad yahya, muhammad chaerul risal. (2020). Tindak pidana korupsi dana bantuan sosial kedelai di kabupaten gowa dalam perspektif hukum islam. Siyasatuna, 1(2), 398–407.

Munib, A. (2018). Hukum Islam dan Muamalah (Asas-asas hukum Islam dalam bidang muamalah). Al-Ulum : Jurnal Penelitian Dan Pemikiran Ke Islaman, 5(1), 72–80. https://doi.org/10.31102/alulum.5.1.2018.72-80

Pemerintah Republik Indonesia. (1999). UU. Nomor 31 Tahun 1999 tentang TIPIKOR. In Indonesia.

Rahmiati, F. (2014). The Impact of Manufacturing Factors towards on-Time Delivery (A case study in PT LG Elektronik Indonesia), Rianovel, FildaRahmiati, Irfan Zafir Habsjah. June 2016.

Rakhmat, A. S., Irfan, D., & Beik, S. (2022). Pengelolaan Zakat dan Wakaf di Malaysia dan Turki: Studi Komparatif. Iltizam Journal of Shariah Economic Research, 6(1), 48–58.

Rohim, A. N. (2019). Dana Sosial Berkelanjutan Untuk Kesejahteraan Sosial Berkelanjutan: Tinjauan Signifikansi Zakat. Sosio Informa. https://doi.org/10.33007/inf.v5i3.1944

Romeo, L. (2012). Decentralizing for Development: The developmental potential of local autonomy and the limits of politics- driven decentralization reforms. In The imperative of good local governance: Challenges for the next decade of decentralization (Issue May 2011).

Sabir, M., & Mutmainnah, I. (2020). Korupsi, Hibah dan Hadiah dalam Persfektif Hukum Islam (Klarifikasi dan Pencegahan Korupsi). Al Hurriyah : Jurnal Hukum Islam, 5(2), 114. https://doi.org/10.30983/alhurriyah.v5i2.2690

Wicaksono, J. W. (2019). Distribusi Zakat Produktif untuk Pengembangan Ekonomi. Dinar, 2(2), 1–20.

Zakat, P., & Hukum, P. (2011). Budi Rahmat Hakim, Analisis terhadap Undang-Undang Nomor 23 Tahun 2011... 155. 23, 155–166.

Zaruni, A., & Isnaeni, A. (2023). Pemaknaan Ghulul Dalam Al-Qur’an Menurut Pandangan Tafsir Klasik Dan Modern. Unisan Jurnal, 2(3), 22–35. http://journal.an-nur.ac.id/index.php/unisanjournal/article/view/713




DOI: http://dx.doi.org/10.21043/tawazun.v8i1.30429

Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 TAWAZUN : Journal of Sharia Economic Law

Tawazun: Journal of Sharia Economic Law has been Indexed by :

 


 

Tawazun: Journal of Sharia Economic Law
ISSN 2655-9021 (print) | ISSN 2655-9579 (online)

Creative Commons License

Tawazun: Journal of Sharia Economic Law by Sharia Economic Law Department, Sharia Faculty, State Islamic Institute of Kudus, Kudus, Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.