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Umni Khoirunnisa
Universitas Andalas
Economics, Econometrics & Finance Education Social Sciences

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Tanggung Jawab Perdata BAZNAS atas Perbuatan Melawan Hukum dalam Pengelolaan Dana Zakat Umni Khoirunnisa; Yasniwati; Devianty Fitri
Jurnal Niara Vol. 19 No. 1 (2026): Mei
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dqvtzb13

Abstract

The construction of BAZNAS’s civil liability in cases of unlawful acts in zakat management arises from the absence of explicit regulation in Law No. 23 of 2011. The research employs a normative legal method using statutory and conceptual approaches through the analysis of primary, secondary, and tertiary legal materials. The findings indicate that although not expressly regulated, BAZNAS may still be held civilly liable based on Articles 1365–1367 of the Indonesian Civil Code, the principles of good governance contained in the Administrative Governance Law, and constitutional guarantees of legal protection. The discussion further emphasizes that BAZNAS’s civil liability may take the form of material and immaterial compensation, restitution, and mandatory systemic improvements to prevent future violations. The study concludes that mechanisms of civil liability remain applicable and relevant to BAZNAS, even though they are not explicitly formulated within the Zakat Management Law.
Co-Authors Devianty Fitri Yasniwati, Yasniwati