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Journal : Muamalah

IMPLEMENTASI PEMBINAAN DAN PENGAWASAN TERHADAP BAZNAS PROVINSI SUMATERA SELATANTENTANG PENGELOLAAN ZAKAT Ihsan, Nurul; Hadi, Sutrisno
Muamalah Vol 5 No 1 (2019): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.114 KB)

Abstract

The government has accommodated the management of Zakat by establishing a zakat institution, BAZNAS. The huge potential of Zakat funds makes the Zakat institution should receive more attention such as guidance and supervision from the government such as other government institutions, the form of BAZNAS Institution which is considered Non-Structural which is responsible to the President without being under any ministry, good to be studied more deeply actually guidance or supervision of the institution. In South Sumatra the place where the author conducted the Study There is an Amil Zakat Institution in South Sumatra Province which recently was conducted by the Financial Audit of the institution. From here the author wants to know how to guide and supervise the Amil Zakat BAZNAS institutions, especially the South Sumatra Province BAZNAS. The approach used in this study is a normative approach, while the normative approach to seeing and understanding the Guidance and Supervision of the Government of the South Sumatra Province BAZNAS in the management of zakat is related to Law No. 23 of 2011, is qualitative in nature, meaning that data analysis is directed towards data that is based on quality, quality and characteristics that are in fact valid and occur in BAZNAS, South Sumatra Province. The results of the research analysis Coaching carried out on BAZNAS is in the form of facilitation, socialization and education. Which in the application of guidance carried out by the Government in this case is the Ministry of Religion, Governor, Mayor, and Regent in accordance with its hierarchy. Whereas the supervision carried out / imposed by the Law on the community is access to information about the management of Zakat carried out by BAZNAS and LAZ wherever they are, as well as an audit of the annual report on the performance of BAZNAS in the form of Sharia Financial Audit and Audit. Also the delivery of information in the event of irregularities in the management of zakat made by BAZNAS. The issuance of Government Regulation (PP) No. 14 of 2014 concerning the implementing rules of Law Number 23 Year 2011 concerning the management of Zakat is a support, as a legal umbrella or regulating how the responsibility of BAZNAS in each work program is carried out.
ANALISIS YURIDIS PERGANTIAN NAZHIR OLEH WAKIF PADA PUTUSAN PENGADILAN AGAMA NOMOR 0168/Pdt.6/2018/PA.Pyk Hidayat, Rahmat; Tiswarni, Tiswarni; Hadi, Sutrisno; Ramadani, Ramadani
Al-muamalah Vol 10 No 1 (2024): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/muamalah.v10i1.23843

Abstract

This paper examines the juridical analysis of the change of nazhir conducted by the wakif in the decision of the Payakumbuh Religious Court Number 0168/Pdt.6/2018/PA. Pyk between the Suliki Kewedanan Organization as the plaintiff and the Amanah Islamic Education Foundation as the defendant. The author wants to analyze juridically the change of nazhir carried out by the wakif contained in the court decision, whether it is in accordance with positive law and Islamic law or not. This research is included in the scope of legal research with the primary data source being the Religious Court Decision Number 0168/Pdt.6/2018/PA. Pyk and the results of interviews with the panel of judges who decided the case. The results showed that the case of the waqf dispute was related to the change of nazhir carried out by the wakif and the heirs of the wakif because the previous nazhir did not carry out its functions and duties to manage waqf. The judge's consideration that decided this case included that the Organization was proven not to carry out its duties as a nazhir, the mechanism for changing nazhirs was in accordance with applicable regulations, and nazhir was an organization that was not clear about its AD / ART so it was considered an illegal organization. In terms of Positive Law, the judge's decision cannot be fully justified because some are in line with Law No. 41 of 2004 and BWI regulations and some are not. The decision that is in line with positive law is to reject the plaintiff's claim that the waqf land and its assets are handed back under the management of PWKS because the organization did not carry out the conditions conveyed by the wakif when the waqf pledge occurred. While the inappropriate verdict is the process of changing nazhir which must go through BWI. In terms of Islamic Law, this ruling is appropriate, because a nazhir who cannot perform his duties may be dismissed by the wakif who chooses him, because the wakif has the authority to choose and replace the nazhir he appointed.