Principles of Amil Zakat and Best Practice Recommendations for Zakat Institutions

Abstract

Zakat is the third pillar of Islam. Difference with the other pillars of Islam, zakat has a personal and social dimension as a key economic pillar in the economic development and prosperity. In fact, urgency of zakat is the same as the urgency of prayer. In the aspect of zakat division, Islam has set eight groups of mustahiq. Among these group are the collectors and the distribution of zakat (Al-„Amil). Amilin has a strategic functions and duties for developing zakat in Indonesia. The aspects of how classical scholarly opinion regarding the terms of Amilin; the classification, duties, and functions of Amil; and best practice recommendations for zakat institutions will be the main themes of this paper.

Keywords: zakat, amil, good amil governance

JEL Classification: O150, R290, Z120, Z190