Philanthropic Institutions in the Study of Legislation (Zakat Law and Waqf Law)

Abstract

This study aims to analyze the role and function of philanthropic institutions in the legal context in Indonesia, with a special focus on the Zakat Law and the Waqf Law. Philanthropic institutions, such as the National Amil Zakat Agency (BAZNAS) and the Amil Zakat Institute (LAZ), play an important role in the collection and distribution of zakat and waqf funds for the welfare of the community. This study outlines how the regulations in Law No. 23 of 2011 concerning the Management of Zakat and Law No. 41 of 2004 concerning Waqf provide a legal framework for the operation of philanthropic institutions. The results of the analysis show that although the law has provided a strong foundation for the management of zakat and waqf, there are still challenges in implementation in the field, including transparency, accountability, and the use of technology. This study emphasizes the importance of regulatory updates and stricter supervision to improve the effectiveness of philanthropic institutions in achieving their socio-economic goals. In addition, synergy between the government, philanthropic institutions, and the community needs to be increased to optimize the potential of zakat and waqf in national development.