Sharia Compliance Index at Zakat Management Organization in Surakarta

Abstract

Zakat  is a portion of the property that must be issued by every Muslim if  it has reached the conditions set. The number of National Amil Zakat Institutions (LAZNAS) officially recorded in the National Amil Zakat Agency (BAZNAS) is 35 Institutions. Meanwhile, the provincial-scale amil zakat institution is 28 LAZ and there are 3 LAZ provincial scale amoung of them have been officially recorded in BAZNAS. Sharia compliance is one of  the important things in the realization of good sharia governance. Sharia compliance illustrates the principles of sharia that must exist in the management of zakat. The purpose of this study is to find out the application  of  Sharia compliance to zakat management organizations in Surakarta based on Law No.23 of 2011 and sharia compliance index according to BAZNAS 2020. The subjects of this study are three zakat management organizations in Surakarta, namely Amil Zakat Institute (LAZ) Solo Peduli Ummat, LAZ Nurul Hayat, LAZ Yatim Mandiri. In data collection, researchers use interview techniques, and documentation. The results of the study found that zakat management organizations in Surakarta have implemented  sharia compliance based on Law No.23 of 2011 and sharia compliance index according to BAZNAS. Based on the calculation of sharia compliance index LAZ Solo Peduli Ummat reached a value of 0.8295 and LAZ Nurul Hayat is 0.829274 with an excellent category. Meanwhile, LAZ Yatim Mandiri reached 0.808834 with a good category. The calculation is obtained based on the dimensions of management, zakat collection, zakat distribution, and zakat regulation.