Evaluasi Satu Dekade Implementasi Undang-Undang Nomor 23 Tahun 2011 Terhadap Kinerja Lembaga Amil Zakat (Studi Kasus Lembaga Amil Zakat Inisiatif Zakat Indonesia)

Abstract

This study aims to analyze and determine the effect of Law Number 23 year 2011 implementation on one of the national amil zakat institution’s performance and growth, that is Inisiatif Zakat Indonesia (IZI). Law No.23/2011 regulates many things related to the operations of zakat institutions regarding the authority, permits, requirements and competencies so that the researcher intends to evaluate the progress of Law No.23/2011 after ten years of legalization and found a correlation between said law implementation with the professionalism of the amil zakat institution in managing zakat. This research is a descriptive study with a qualitative approach. Data collection is done by using interview techniques, literature review, and documentation. The results of this study are, from an institutional perspective, management of IZI separate from Pos Keadilan Peduli Ummat (PKPU) as a new entity becomes easier due to clearer functions and goals. In terms of collecting zakat funds, the total collection of IZI is greater than the previous PKPU period. Meanwhile, in terms of distribution and utilization of zakat funds, IZI did not find significant obstacles and differences compared to when PKPU distributed zakat. The implication of this research is, Law No. 23/2011 needs to be improved so that the community is able to accept it widely and apply it properly and correctly.