Institutional Governance of Zakat Management under State Regulation: A Case Study of BAZNAS Indonesia

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Gorontalo– Lean Six Sigma and AI Cut Manufacturing Defects by Up to 90 Percent. The research was conducted by Hamdan Ladiku and Nurul Mahmudah from IAIN Sultan Amai Gorontalo and published in the International Journal of Education and Life Sciences (IJELS) Vol. 4 No. 2 (February 2026).

The research conducted by Hamdan Ladiku and Nurul Mahmudah examines how the institutional management of zakat is established within the framework of state law and its implications for the accountability and legitimacy of the institution.

Zakat as a Public-Religious Obligation Under Law

In classical Islamic jurisprudence, zakat was administered by public authorities through the Bayt al-Mal, reflecting its status as a public legal obligation rather than merely a voluntary act of charity. In modern Indonesia, this principle has been translated into a statutory framework.

Law No. 23 of 2011 establishes that:

• BAZNAS is the state-recognized national zakat authority
• It holds responsibilities for planning, implementation, coordination, supervision, and reporting
• Zakat management is embedded within public administrative law

This legal framework represents a shift from community-based zakat practices toward a centralized, state-regulated governance model.

The Hybrid Institutional Character of BAZNAS

BAZNAS operates through a hierarchical structure extending from the national to regional levels. Legally, it possesses a dual character:

1. As a state-recognized public institution subject to administrative oversight
2. As an amil zakat body bound by Islamic legal principles

This hybrid status creates a governance model that must balance bureaucratic accountability with religious legitimacy.

Accountability mechanisms include:

• Mandatory financial reporting
• Internal and external audits
• Government supervision
• Coordination with non-state zakat institutions (Lembaga Amil Zakat/LAZ)

These mechanisms are designed to enhance transparency and strengthen public trust.

Legal Mapping of Zakat Governance

On page 180 of the article (Table 1), the authors provide a legal mapping of BAZNAS governance. The table outlines:

• The legal status of BAZNAS under Law No. 23 of 2011
• Centralized institutional authority in zakat coordination
• Statutory reporting and audit obligations reflecting the principle of amanah (trustworthiness)
• Administrative supervision aligned with the Islamic concept of hisbah (oversight)
• Regulatory control over LAZ to safeguard maslahah (public interest)

This mapping demonstrates how Islamic legal principles are embedded within Indonesia’s modern statutory framework.

Governance Challenges Under State Regulation

Despite strengthened legitimacy and coordination, the study identifies several governance challenges:

• Risk of excessive bureaucratization
• Overlapping authority between BAZNAS and LAZ
• Inconsistent enforcement of reporting and supervision at regional levels
• Potential decline in community participation

The authors warn that excessive administrative control may distance zakat institutions from their social and religious foundations, potentially affecting voluntary compliance and public trust.

Implications for Islamic Economic Law

From the perspective of Islamic economic law, state regulation is justified as long as it promotes justice (ʿadālah), public interest (maslahah), and trust (amanah). However, regulatory frameworks must not undermine the spiritual and ethical objectives of zakat.

The study concludes that effective zakat governance depends on maintaining balance between administrative authority and religious norms. Clearer legal mandates, consistent supervision, and regulatory refinement are necessary to ensure long-term legitimacy.

Conclusion

Zakat governance in Indonesia under state regulation has strengthened institutional legitimacy and accountability through statutory recognition and structured supervision. Law No. 23 of 2011 provides a solid legal foundation for BAZNAS as the national zakat authority.

However, the centralized governance model introduces institutional and legal challenges that require continuous regulatory refinement. Sustainable zakat governance must integrate strong accountability mechanisms with the foundational principles of Islamic economic law.

The case of BAZNAS illustrates both the potential and the complexity of integrating religious economic obligations into modern state legal systems.

Author Profiles

• Hamdan Ladiku-  IAIN Sultan Amai Gorontalo
• Nurul Mahmudah- IAIN Sultan Amai Gorontalo

Research Source

Ladiku, H., & Mahmudah, N. (2026). Institutional Governance of Zakat Management under State Regulation: A Case Study of BAZNAS Indonesia. International Journal of Education and Life Sciences (IJELS), Vol. 4 No. 2, 171–184.                       

DOI: https://doi.org/10.59890/ijels.v4i2.277

URL: https://ntlmultitechpublisher.my.id/index.php/ijels