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Journal : al-mustashfa

Implementation of Sharia Compliance in ZIS Distribution at BSI Maslahat Based on DSN-MUI Fatwas Salsabilla, Salma Nadia; Setiyowati, Arin; Latifah, Luluk
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol 10, No 1 (2025)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v10i1.19687

Abstract

The implementation of Sharia compliance in the management of zakat, infaq, and sadaqah (ZIS) funds is essential to ensure public trust and institutional accountability. This study aims to examine the extent to which BSI Maslahat, the official amil zakat institution affiliated with Bank Syariah Indonesia (BSI), complies with Sharia principles in distributing ZIS funds, particularly in terms of transparency and accountability. This research uses a qualitative method with a literature and documentary study approach. The data were sourced from BSI Maslahat’s annual reports from 2017 to 2023 and relevant fatwas issued by the National Sharia Council–Indonesian Ulema Council (DSN-MUI). Content analysis was applied to assess the alignment of ZIS distribution with Sharia principles, particularly DSN-MUI Fatwa No. 23/2020 and No. 71/2023. The findings indicate that ZIS distribution during the observed period did not fully comply with Fatwa No. 23/2020, as the riqab category was not included. However, improvements in transparency and reporting were evident in accordance with Fatwa No. 71/2023. These results are analyzed through Monzer Kahf’s Islamic Contract Theory, which emphasizes justice, transparency, and Sharia adherence. This study contributes to Islamic economic discourse by offering strategic recommendations to enhance ZIS fund management and compliance. It also serves as a reference for regulators and Islamic financial practitioners to improve institutional governance and public confidence in Islamic philanthropy.Keywords: BSI Maslahat; Sharia Compliance; ZIS Distribution; DSN-MUI; Islamic Contract Theory
Co-Authors Abd Hadi Abdurrahman Raden Aji Haqqi Adianto, Arda Aditya Rakhmawan Agnia Jihan Savira Anjani Agus Purwanto Ahmad Mochtar Jamil Aisyah Putri Ismawan Ajeng Wahyu Martareza Aldi Mardani Ali Immanudin Alvian Chasanal Mubarroq Andre Ridho Saputro Anggun Wijayanti ANI SETYAWATI Anita Winda Setia Wati Atiqatul Maula Baehaqi Baterun Kunsah Dede Nasrullah Dian Berkah Fanani, Filzah Fatkur Huda Firman Iswahyudi Mustafa Fitri Nuraini Girianto Edy Purnomo Haqiqi Rafsanjani Hilmia Lukman, Hilmia Huliyyatul Wahdah Iskandar Ritonga Isma Swadjaja Ivan Rahmad Pramudya Kunainah Kunainah Kunsah, Bateru Laili Nur Faizah Leni Ilmiawati Lukman Hakim Lutfi Agus Salim M. Lathoif Ghozali Masfufah Masfufah Masruroh Masruroh Mohammad Rizqy Yusril Pratama Mu'arofah Mu'arofah Muhammad Anas Muhammad Danu Winata Muhammad Roichan Choiron Muhammad Wakhid Saebani Muridah Isnawati Nasakhatisy Syamsuzh Zhilla Nova Ulumiya Nur Faizah Rakhmad Widodo Randy Rastasyah Sitepu Reno Adhianta Shadewa Retno Setyo Utami Ridho Akbar Rika Aprillia Ritonga, Iskandar Saddam Widharmanto Sadeli, Mochamad Sumpena Salameh alkhazaleh Salma Nadia Salsabilla Salsa, Sandryna Aulia Salsabilla, Salma Nadia Salsabilla, Salma Nadia Saputra, Fathi Fathurrahman Sari, Intan Devi Orlita Sella Aulia Setiyowati, Arin Sholihul Huda Siti Mardiyah Sofyan, Syaakir Thariq Malikul Mulki Tiffany Lovenlya Indy Ayu Putri Kundayadi Titien Sulistiawaty Trissa Athma Wijaya Veronica, Nina Wahyu Setiawan Wahyudi Tri Ari Sandi Wardatul Jannah warsidi warsidi Yeti Eka Sispita Yeti Eka Sispita Sari Yetti Kristiana