Edy Winanto
Sekolah Tinggi Islam Al-Mukmin (STIM) Surakarta

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Harmonisasi Regulasi Pengelolaan Zakat Nasional : Analisi Kritis atas Kewenangan BASNAZ Kabupaten Karanganyar dalam Undang Undang Zakat Indonesia Edy Winanto; Wildan Jauhari; Ahmad Zakaria Amali Syahida
Kartika: Jurnal Studi Keislaman Vol. 6 No. 3 (2026): Kartika: Jurnal Studi Keislaman (August)
Publisher : Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59240/kjsk.v6i3.1301

Abstract

Normatively, zakat management in Indonesia is governed by Law Number 23 of 2011 concerning Zakat Management, which designates the National Zakat Agency (BAZNAS) as the official state institution responsible for managing zakat at national, provincial, and regency/city levels. However, in practice, there remain regulatory disharmonies and overlapping authorities between the central BAZNAS and regional bodies, including BAZNAS of Karanganyar Regency. This study aims to analyze the harmonization of national zakat management regulations and critically examine the authority of BAZNAS Karanganyar Regency within the framework of Indonesian zakat laws. A normative-juridical research method was employed, utilizing both statutory and conceptual approaches. The findings indicate that although the authority of BAZNAS Karanganyar Regency is clearly defined legally, implementation reveals ongoing challenges regarding coordination, the division of authority, and policy synchronization between central and regional levels. Therefore, strengthening regulatory harmonization and coordination mechanisms is essential to achieve effective, accountable, and equitable zakat management