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Journal of Law, Politic and HumanitiesJournal of Law, Politic and Humanities

Islamic law regulates zakat during the time of the Prophet Muhammad SAW and the Khulafaurrasyidin. Zakat has been managed by amil zakat since the time of the Prophet Muhammad SAW and the Khulafaurrasyidin. One example is when the Prophet Muhammad SAW sent Muadz bin Jabal to Yemen, where he collected zakat from the people while he was governor of the country. The purpose of this study is to determine the understanding of the amil zakat fitrah committee in Tanjung Morawa B Village, Tanjung Morawa District regarding the process of appointing amil zakat. To determine the authority of appointing amil zakat according to Zakat Regulations in Indonesia and to determine the legality of the status of the manager of amil zakat mosques in Tanjung Morawa B Village, Tanjung Morawa District according to Zakat Regulations in Indonesia. The research method used in this discussion is a qualitative research method. The approach used by the author in discussing this research is an empirical or sociological approach. The data collection method used by the author is by means of field observation and reviewing the data sources that the author mentioned, namely primary, secondary, and tertiary.

The process of forming the zakat fitrah committee in Tanjung Morawa B Village, Tanjung Morawa District, is generally carried out at the end of Ramadan through a gathering or meeting to determine the committees composition for that year.Based on prevailing tradition, the committees composition rarely changes, except when a member moves residence or has died.This process is informal and carried out individually without any legality or official registration at the National Zakat Agency (BAZNAS) of Deli Serdang Regency or at the Religious Affairs Office (KUA) of Tanjung Morawa B Village.From the results of interviews with several informants, it was revealed that the majority of the community did not know that the zakat fitrah committee should be registered or have official legality.They assume that only the management of the Mosque Prosperity Agency (BKM) is required to be registered, while the zakat fitrah committee does not need to be, because the nature of its activities only occurs once a year.Although an informant acknowledged that the ideal zakat fitrah committee should be officially registered, this has not yet received widespread public attention.To date, there has been no official appeal or outreach in Tanjung Morawa B Village requiring every zakat fitrah committee to have legal standing.Based on applicable regulations, such as Law Number 23 of 2011 concerning Zakat Management, Government Regulation of 2014, and BAZNAS Regulation Number 2 of 2016, the formation of a zakat fitrah committee that does not follow registration procedures can be categorized as illegal.Therefore, the zakat fitrah committee in Tanjung Morawa B Village has essentially not complied with the legal provisions governing official zakat management in Indonesia.

The study suggests that further research could focus on exploring the potential benefits of formalizing the status of zakat amil committees in Tanjung Morawa B Village. This could involve investigating the impact of formal registration on the efficiency and effectiveness of zakat management, as well as the potential for increased transparency and accountability. Additionally, a comparative analysis of different models of zakat management, including traditional and modern approaches, could provide valuable insights into best practices and potential improvements. Finally, a comprehensive review of existing regulations and guidelines related to zakat management, with a focus on identifying gaps and areas for improvement, would be beneficial for ensuring compliance and optimizing the impact of zakat contributions.

  1. Zakat Management Instutition: Management and Strategy | SALAM: Jurnal Sosial dan Budaya Syar-i. zakat... journal.uinjkt.ac.id/index.php/salam/article/view/17068Zakat Management Instutition Management and Strategy SALAM Jurnal Sosial dan Budaya Syar i zakat journal uinjkt ac index php salam article view 17068
  2. Vol. 5 No. 6 (2025): (JLPH) Journal of Law, Politic and Humanities | Journal of Law, Politic and Humanities.... dinastires.org/JLPH/issue/view/106Vol 5 No 6 2025 JLPH Journal of Law Politic and Humanities Journal of Law Politic and Humanities dinastires JLPH issue view 106
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