J-Alif : Jurnal Penelitian Hukum Ekonomi Syariah dan Budaya Islam
Vol 11, No 1 (2026): J-Alif, Volume 11, Nomor 1, Mei 2026

Tinjauan Implementasi Fatwa DSN-MUI Tentang Digital Fundraising Zakat: Studi Kasus Baznas Kota Bandung

Rika Safitri (Universitas Islam Negeri Sunan Gunung Djati Bandung)
Qoorie Handayani Asysyabani (Universitas Islam Negeri Sunan Gunung Djati Bandung)
Ahmad Fauzan (Universitas Islam Negeri Sunan Gunung Djati Bandung)
Fahri Rizwar (Universitas Islam Negeri Sunan Gunung Djati Bandung)
Jaenudin Jaenudin (Universitas Islam Negeri Sunan Gunung Djati Bandung)



Article Info

Publish Date
31 May 2026

Abstract

The development of digital technology has transformed the practice of zakat collection in Indonesia, yet its implementation still faces challenges related to Sharia compliance and governance. Fatwa DSN-MUI No. 116/DSN-MUI/IX/2017 provides a normative foundation for digital zakat fundraising, but few studies have examined its compatibility with the practices of zakat management institutions, particularly the National Zakat Agency (BAZNAS) at the local level. This study employs a descriptive, empirical juridical method to validate the alignment between the Sharia norms in the fatwa and the operational practices of digital fundraising at BAZNAS Bandung City, using interviews and internal document review. The findings show that BAZNAS has implemented the akad wakalah bil ujrah (agency contract with a fee) in digital zakat transactions and has integrated its systems through the SIMBA application. However, obstacles remain, including uneven digital literacy, non-real-time payment gateway integration, and suboptimal special auditing for digital aspects. These findings underscore the need to improve digital-Sharia literacy, strengthen technological infrastructure, establish strategic collaboration with Sharia fintech, and standardize Sharia auditing for digital systems in order to enhance accountability and Sharia compliance in digital zakat collection.

Copyrights © 2026






Journal Info

Abbrev

jalif

Publisher

Subject

Religion

Description

Hukum Ekonomi Syariah, dan Sosial Budaya Islam J-Alif. Adalah jurnal Fakulatas Agama Islam Universitas Al Asy’ariah Mandar. Terbit berkala Enam bulan sekali (Semester). Sebagai wahana komunikasi insan akademik dalam bidang Sosial Keagamaan dan Budaya ...