This study aims to assess legal certainty in economic empowerment efforts for 11.5 million female heads of households in Indonesia who face poverty vulnerability due to double burdens and limited access to capital. In the broader context of institutional synergy, the collaboration between BAZNAS Kota Bandung and DP3A through the Program for Enhancing Women's Role Towards Healthy and Prosperous Families (P2WKSS) emerges as a strategic instrument. However, from a legal perspective, this practice faces a crucial challenge in the form of the absence of a formal legal basis (Memorandum of Understanding). This article aims to analyze the legal and operational obstacles arising from the absence of such a regulatory text through the lens of Maqashid Syariah and progressive law. Using a normative-empirical legal research method with a descriptive-analytical approach, the research findings reveal that the absence of an MoU is rooted in the bureaucratic assumption of “one government umbrella,” which triggers ambiguity of roles and places BAZNAS merely as an incidental fund contributor without a strategic position in planning. As a transformative solution, this study recommends regulatory reconstruction through the drafting of a specific MoU that refers to PMA No. 16 of 2025 to realize accountable and balanced governance. This regulatory transformation is an absolute prerequisite for ensuring systematic welfare for female heads of households through the sustainable protection of property (hifzh al-mal) and offspring (hifzh al-nasl).
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