Analisis Kebijakan Pengelolaan ZIS untuk Dana Amil di BAZNAS Kota Bandar Lampung
Keywords:
Pengelolaan ZIS, BAZNAS, Hak Amil ZakatAbstract
Pengelolaan zakat diatur dalam Undang-Undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat, yang mencakup kegiatan perencanaan, pelaksanaan, dan koordinasi dalam pengumpulan, pendistribusian, serta pendayagunaan zakat. BAZNAS sebagai lembaga pengelola zakat di Indonesia mengikuti ketentuan ini. Hasil penelitian menunjukkan bahwa BAZNAS Kota Bandar Lampung telah melakukan tahapan tersebut secara efektif dalam alokasi dana untuk amil, sesuai dengan ketentuan undang-undang dan Fatwa MUI, di mana amil berhak menerima maksimal 12,5% dari dana zakat yang terkumpul. Jika dana zakat tidak mencukupi untuk hak amil, BAZNAS dapat mengambil maksimal 20% dari dana infak, sedekah, atau bantuan (hibah) pemerintah daerah Kota Bandar Lampung.
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