PENGAWASAN ORGANISASI PENGELOLAAN ZAKAT DALAM RANGKA PENINGKATAN HASIL GUNA DAN DAYA GUNA ZAKAT

Abstract

Alms management organization (OPZ) in Indonesia which in Badan Amil Zakat (BAZ) or Lembaga Amil Zakat (LAZ) have the main role in increasing the result and the efficiency. Based UU No.38 year 1999 about the alms management, both of these organization are given the full authority to supervise the alms management from planner, organization, implementation, supervision in collecting, distribution, and alms efficiency. As the rank of Muslim people awareness are increasing in giving the alms and the chance that giving by the government to the citizens to form OPZ, the number of OPZ in Indonesia are increasing significantly recently. When all of the OPZ manage the alms management professionally which supported by the good regulation, it can give obvious law, so alms funds that will be given to the citizens can be success and efficient. Alms funds is the public resources that have to use efficiently for the person who accept the zakat based on the rule. Because of that, in the government has to supervise the implementation of the zakat itself and the citizen also have the same rule. So, the law about the implementation of the zakat has to make rules about the zakat’s supervision clearly, in order to give clear rules to all. This research is made: (1) to know the rule and law about alms management organization is appropriate with the rule in UU No. 38 year 1999 about alms management, (2) to give the prescription about alms management organization regulation in order to increase the result and the efficiency of zakat. This research use normative research. The approach that its used is: (1) statute research, (2) rechts historische approach, and (3) conceptual approach. The resources that is used in this research are the main rule and law, secondary resources (text books, the law expert opinions, and law journal), and also from encyclopedia, law dictionary internet resources which not authoritative. The analysis method is deductively which use law logic, law argumentation, and will be analyze prescriptively. The research result showed that the supervision of the alms management that is formed in UU No. 38 year 1999 about the alms management is inappropriate with the law. It because of there are still have incomplete rules, inconsistent, and unclearly about the object supervision, the mechanism of supervision, the yearly report, OPZ organization, the criteria of the OPZ member, and the alms management. OPZ supervision is one of the main important things in the alms management, so that, it needs more correction and addition based on the UU No.38 year 1999 about alms management. Besides that, in order to make OPZ supervision become clearly, so it needs more explanation technically in the law.