Analisis Pengelolaan Dan Pendistribusian Dana Zakat Perspektif Hukum Islam Dan Hukum Positif (Studi Kasus Di Badan Amil Zakat Nasional Kota Cirebon)

Abstract

Zakat, as an instrument of Islamic economics, plays an important role in reducing social inequality and improving the welfare of the community. Therefore, zakat management that aligns with both positive law and Islamic law principles is a crucial aspect of this study. The purpose of this study is to examine and interpret various legal aspects related to the management and distribution of zakat, both within the framework of laws and regulations in Indonesia and in the Islamic legal system. This study uses a qualitative method with a normative juridical approach. The findings of this study show that: First, the management and distribution of zakat by Baznas Cirebon City comply with positive law, as regulated in Law Number 23 of 2011 on Zakat Management. However, the main challenge faced is the suboptimal zakat collection due to low public awareness and insufficient socialization. Second, from the perspective of Islamic law, zakat distribution is already in accordance with sharia principles, but it tends to be more consumptive than productive. Therefore, strengthening strategies are needed, such as improving zakat education, increasing transparency in reporting, and optimizing productive zakat so that it can have a broader and more sustainable impact on the welfare of the community.