Effectiveness of the Implementation of Law Number 23 Year 2011 on Zakat Management (Study on Baznas RI's Strategy in Increasing Zakat)

Abstract

Law Number 23 the Year 2011 on Zakat Management is the main foundation for BAZNAS in carrying out its duties as the collection, distribution, and utilization of Zakat. Managing zakat certainly requires a strategy to increase the role of the community in allocating zakat through LAZ institutions, especially BAZNAS. The purpose of this research is to evaluate the implementation of Law Number 23 Year 2011 on Zakat Management. The methodology used in this research is applying the empirical Judicial approach and analyzing Lawrence M. Friedman's legal theory. The findings of this study reveal that Law Number 23 Year 2011 effectively increases the amount of zakat collection nationally. Nevertheless, zakat governance both BAZNAS and LAZ need to continue to innovate in collection strategies to encourage wider community participation. Some parts of the system are based on the legal concept of Lawrence M. Friedman's theory First, Legal Structure examines the implementation of Law Number 23 of 2011, Second, the Legal Substance that Law Number 23 of 2011 as the basis for the implementation of BAZNAS which is the national zakat management institution, Third, legal culture by looking at Law Number 23 of 2011 as an influence on the process of collecting zakat in the community with various promotional methods used by BAZNAS as BAZNAS's strategy in increasing zakat.