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An Analysis of Opportunities and Challenges Erni Juliana Al Hasanah Nasution Institut Teknologi dan Bisnis Ahmad Dahlan.
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THE IMPLEMENTATION OF ZAKAT FATWAS IN AMIL ZAKAT
INSTITUTIONS: AN ANALYSIS OF OPPORTUNITIES
AND CHALLENGES
Erni Juliana Al Hasanah Nasution Institut Teknologi dan Bisnis Ahmad Dahlan.
Jakarta.
Indonesia Correspondence Email: ernijuliana@itb-ad.
Received: January 3, 2024 Accepted: March 20, 2025 Published: May 30, 2025 Article Url: https://journal.
org/index.
php/jipeuradeun/article/view/1249 Abstract The issue of zakat fatwa implementation faces challenges in ensuring sharia compliance and effective governance.
This study examines zakat fatwa implementation in three institutions: Muhammadiyah Amil Zakat Institute (LAZISMU).
Nahdlatul Ulama Amil Zakat Institute (LAZISNU), and the Islamic Dakwah Fund (IDF) of the Council of Indonesian Ulama (MUI).
Using a mixed-methods approach with a sequential explanatory design, the research explores the application of zakat fatwas issued by Muhammadiyah.
Nahdlatul Ulama (NU), and MUI, their impact on institutional compliance, and the opportunities and challenges involved.
Quantitative data from 40 zakat administrators .
and qualitative insights from eight key informants were analyzed using regression models, the Public Satisfaction Index (IKM), and thematic qualitative techniques.
Results indicate zakat fatwa implementation is AusuboptimalAy, with an Amil Satisfaction Index of 74.
Opportunities include digitalization, institutional collaboration, and standardized management, while challenges involve limited skilled human resources, insufficient professional certification, and inadequate fatwa dissemination.
The study underscores the need for improved fatwa dissemination, systematic SOP evaluations, and enhanced amil These findings contribute to the global discourse on zakat governance by offering insights from IndonesiaAos multi-fatwa system, which has implications for similar institutions worldwide.
Keywords: Zakat Fatwa.
Sharia Compliance.
Amil Zakat.
Zakat Institution.
Fatwa Implementation.
p-ISSN: 2338-8617 | e-ISSN: 2443-2067 JIP-The Indonesian Journal of the Social Sciences .
9 p-ISSN: 2338-8617 Vol.
No.
May 2025 e-ISSN: 2443-2067 Introduction Zakat, as one of the five pillars of Islam, plays a vital role in the socioeconomic and financial system of Islamic societies (Dean & Khan, 1.
serves as a mechanism for wealth redistribution and poverty alleviation, effectively addressing social inequality (Ascarya, 2022.
Beik & Arsyianti.
Owoyemi, 2.
In Indonesia, the implementation of zakat management is regulated by Law No.
23 of 2011 on zakat management .
, providing a regulatory framework for amil zakat institutions to ensure sharia compliance through supervision by the Sharia Supervisory Board (Dewan Pengawas Syariah or DPS).
While zakat fatwas serve as essential implementing fatwas issued by major Islamic organizations such as Muhammadiyah.
Nahdlatul Ulama (NU), and the Council of Indonesian Ulema (Majelis Ulama Indonesia or MUI).
As religious edicts, it should be zakat fatwas bridges the gap between traditional Islamic jurisprudence and modern societyAos needs.
These fatwas address complex contemporary issues: zakat fitrah distribution after Eid alFitr, zakat fund allocation for infrastructure and disaster relief, productive zakat, modern investment zakat, and zakat for digital economy participants.
Beyond religious guidance, zakat fatwas function as public policy.
Riant Nugroho .
defines public policy as institutional decisions addressing collective societal problems.
In this context, fatwas from Muhammadiyah.
NU, and MUI provide both religious direction and operational frameworks for zakat management institutions (Lembaga Amil Zakat or LAZ), aligning sharia principles with community socioeconomic needs.
Data from the National Amil Zakat Agency (Badan Amil Zakat Nasional or BAZNAS) Strategic Studies Center .
shows that the Sharia Compliance Index of national amil zakat institutions is still in the AumoderateAy category, with a score of 0.
58 for the national level and 0.
59 for the Sumatra This highlights the need to improve governance and implementation of zakat fatwas.
Furthermore, the study reveals that operational challenges, 1.
JIP-The Indonesian Journal of the Social Sciences The Implementation of Zakat Fatwas in Amil Zakat Institutions: An Analysis of Opportunities Erni Juliana Al Hasanah Nasution such as communication barriers, resource constraints, and bureaucratic inefficiencies, hamper the effectiveness of zakat institutions.
The issue of zakat governance is not unique to Indonesia.
In Malaysia.
Yelkenci and Shuhada .
explored how integrating zakat fatwas into national policy frameworks improved compliance and efficiency.
Brunei, with its centralized zakat management system, demonstrates the importance of technological advancements and institutional alignment (Muhammad.
Meanwhile.
Saudi Arabia faces challenges ensuring compliance due to limited enforcement mechanisms and social dynamics (Mukran et al.
, 2.
These comparative insights highlight the significance of aligning zakat fatwas with modern administrative and regulatory frameworks.
In addressing these challenges.
George C Edwards iAos .
implementation theory provides a robust framework.
This theory highlights four critical variables .
ommunication, resources, disposition, and bureaucratic structur.
that influence policy implementation.
The use of the Public Satisfaction Index (Indeks Kepuasan Masyarakat or IKM) .
in this study underscores the recognition of zakat fatwas as public policy.
applying this measure, this study evaluates the effectiveness of zakat fatwa implementation from the perspective of zakat administrators .
, thereby linking theoretical insights to practical policy outcomes.
Previous studies on zakat fatwas have explored their various roles and applications.
Hilman Latief .
analyzes the pluralism of zakat fatwas in Indonesia, focusing on the diversity of approaches among Muhammadiyah.
Persatuan Islam (Persi.
NU, and MUI.
Adnan M.
Uyuni B.
highlight the role of the Sharia Supervisory Board in ensuring compliance and transparency in amil zakat institutions, while Ishak Yelkenci and Shuhada .
examine the integration of zakat fatwas into Malaysian national policy, demonstrating the benefits of aligning fatwas with modern frameworks.
Studies in Brunei (Muhammad, 2.
and Saudi Arabia (Mukran et al.
, 2.
emphasize the importance of a centralized system and enforcement mechanisms in improving zakat JIP-The Indonesian Journal of the Social Sciences .
1 p-ISSN: 2338-8617 Vol.
No.
May 2025 e-ISSN: 2443-2067 In Indonesia.
Supena I.
highlights the empirical and maqasid al-sharia-based approach in MUI fatwas and Moh.
Mufid and Abubakar .
analyze the strategic role of MUI in integrating zakat fatwas into public policies for the welfare of society.
MB Hooker .
provides historical insight into the evolution of fatwaissuing institutions in Indonesia, while Asrorun Niamsholeh .
evaluates MUI fatwas on COVID-19, showing their alignment with public health advice and government policies.
These studies underscore the multifaceted impact of zakat fatwas on governance and socioeconomic development.
However, limited attention has been given to the operational challenges of implementing zakat fatwas in Indonesia, particularly within key institutions such as the Muhammadiyah Amil Zakat Institution (Lembaga Amil Zakat Muhammadiyah or LAZISMU), the Nahdlatul Ulama Amil Zakat Institution (Lembaga Amil Zakat Nahdlatul Ulama or LAZISNU), and the Islamic Dakwah Fund (IDF) under the MUI.
This study analyzes factors influencing the quality of zakat fatwa implementation in these three amil zakat institutions.
By examining how fatwas issued by their respective fatwa bodiesAiMajelis Tarjih dan Tajdid (MTT) Muhammadiyah.
Lembaga Bahtsul Masail (LBM) NU, and Komisi Fatwa (KF) MUIAiare implemented, the study identifies challenges and opportunities for strengthening zakat fatwa implementation.
The findings are expected to improve sharia compliance, enhance public trust, and amplify the socioeconomic impact of zakat in Indonesia while offering insights for improving zakat governance in other multi-fatwa systems globally.
Method The study employed a mixed methods approach with a sequential implementation patterns with qualitative investigation to understand contextual factors.
Quantitative methods measured implementation quality and relationships between variables, while qualitative insights revealed underlying reasons for implementation challenges and opportunities.
JIP-The Indonesian Journal of the Social Sciences The Implementation of Zakat Fatwas in Amil Zakat Institutions: An Analysis of Opportunities Erni Juliana Al Hasanah Nasution The .
akat administrator.
from the three amil zakat institutions.
The research employed stratified random sampling, selecting 40 respondents .
% of the total populatio.
based on Krejcie and MorganAos .
sampling methodology.
The sample distribution included 18 respondents from LAZISMU, 17 from LAZISNU, and 5 from IDF.
Table 1.
Characteristics of respondents Category Male
Female MasterAos degree Undergraduate Diploma
High school
Age range Source: AuthorAos analyze Total
24 people 16 people 8 people 23 people 4 people 5 people 22 - 45 years old
57,5 %
12,5%
Data collection utilized a Likert scale questionnaire based on Edwards iAos .
implementation theory, measuring four variables:
Statistical relationships between variables using PearsonAos correlation coefficient, multiple regression to determine variable effects on implementation quality (RA, coefficien.
, and calculation of the Public Satisfaction Index (IKM) following the 2017 Regulation Number 14 issued by the Indonesia Minister Administrative Bureaucratic Reform (Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia or MenPAN RB).
For qualitative insights, semi-structured interviews were conducted with eight key informants: administrators of fatwa institutions (MTT Muhammadiyah.
LBM NU, and KF MUI), executive directors of the three amil zakat institutions, and Sharia Supervisory Board (DPS) members from LAZISMU and LAZISNU.
Qualitative data analysis followed Miles and HubermanAos .
interactive model and thematic analysis approach.
Data JIP-The Indonesian Journal of the Social Sciences .
3 p-ISSN: 2338-8617 Vol.
No.
May 2025 e-ISSN: 2443-2067 validity was strengthened through triangulation methods, and all procedures adhered to ethical guidelines, including obtaining informed consent from respondents and informants.
Results and Discussion This study analyzed zakat fatwa implementation in amil zakat institutions using a mixed-method approach.
Quantitative analysis was conducted on data from 40 permanent amil respondents, while qualitative analysis was based on in-depth interviews with eight key informants.
The findings revealed several crucial aspects of zakat fatwa implementation quality and its influencing factors.
Results Quantitative results Between 1926 and 2022, the three fatwa institutions (MTT Muhammadiyah.
LBM NU, and KF MUI) issued 158 zakat fatwas, with distribution patterns detailed in Table 2.
Table 2.
Distribution of zakat fatwas .
No.
Organization Number of Fatwas MTT Muhammadiyah
LBM NU
KF MUI
Total Source: Erni Juliana Al Hasanah .
Percentage The distribution analysis of zakat fatwas from 1926 to 2022 demonstrated significant variations in fatwa production among the three fatwa institutions.
MTT Muhammadiyah was the most prolific institution, producing 89 fatwas, representing 56% of the total output.
LBM NU issued 46 fatwas, accounting for 29%, while KF MUI contributed 23 fatwas, comprising 15% of the total.
This distribution pattern highlights these institutionsAo historical maturity and distinct methodological approaches to addressing contemporary zakat issues.
JIP-The Indonesian Journal of the Social Sciences The Implementation of Zakat Fatwas in Amil Zakat Institutions: An Analysis of Opportunities Erni Juliana Al Hasanah Nasution Having established the distribution patterns of zakat fatwas across the three fatwa institutions, the analysis shifted to examining their implementation quality.
The assessment framework draws on Edwards iAos .
implementation theory, which offers a comprehensive framework for evaluating policy implementation based on four key variables.
Table 3 outlines these variablesAo operational definitions and their corresponding sub-variables.
Table 3.
Operational definition of implementation variables No.
Variables Communication.
Sub-variables Effectiveness of disseminating and understanding information on zakat fatwa - Appropriate message clarity - Stakeholders Commitment Resources - Availability of adequate resources .
- Amil competency - Relevant information availability - Support facilities.
Disposition - Amil attitude and commitment to the zakat fatwa implementation - Competence-based staff placement - Performance-based incentives Bureaucracy - Administrative and organizational support for Structure fatwa zakat implementation.
- Implementation of standard operating procedures (SOP.
- Clear roles and responsibilities.
Source: George C.
Edwards i .
and Tangkilisan .
Using the operational definitions provided in Table 3, the research instrument generated 14 measurement statements: five for communication variables (K1-K.
, three for resource variables (SD1-SD.
, two for disposition variables (D1-D.
, and four for bureaucratic structure variables (SB1-SB.
Table 4 details these measurement statements and their distribution among the three amil zakat institutions.
JIP-The Indonesian Journal of the Social Sciences .
5 p-ISSN: 2338-8617 Vol.
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Questionnaire statements Code Amil Statements Communication LAZISMU The zakat fatwa issued by MTT serves as the primary reference for management in LAZISMU.
LAZISNU The zakat fatwa issued by LBM serves as the primary reference for management in LAZISNU.
IDF
The zakat fatwa issued by KF serves as the primary reference for management in IDF.
LAZISMU MTT disseminates zakat fatwas within LAZISMU.
LAZISNU LBM disseminates zakat fatwas within LAZISNU.
IDF
KF disseminates zakat fatwas within IDF.
LAZISMU The DPS of LAZISMU disseminates zakat fatwas within LAZISMU.
LAZISNU The DPS of LAZISNU disseminates zakat fatwas within LAZISNU.
IDF
The Board of Supervisors of IDF disseminates zakat fatwas within IDF.
LAZISMU The MTT zakat fatwa is clear and easy to understand.
LAZISNU The LBM zakat fatwa is clear and easy to understand.
IDF
The KF zakat fatwa is clear and easy to understand.
LAZISMU LAZISMU consistently adheres to MuhammadiyahAos zakat fatwa.
LAZISNU LAZISNU consistently adheres to NUAos zakat fatwa.
IDF
IDF consistently adheres to MUIAos zakat fatwa.
Resources SD1 All The amil in LAZISMU.
LAZISNU, or IDF is sufficient in quantity and quality.
The amil in LAZISMU.
LAZISNU, or IDF have the authority SD2 All according to their duties.
The amil in LAZISMU.
LAZISNU, or IDF have adequate support
SD3
All and facilities.
Disposition The orders or directions received by the amil in LAZISMU.
All LAZISNU, or IDF are clear.
The amil in LAZISMU.
LAZISNU, or IDF must avoid subjective All Bureaucracy structure SB1 All Amils must understand the Standard Operating Procedures (SOP.
used in zakat management.
SB2
All SOPs must support the consolidation of amils.
SB3
All SOPs support the existence of LAZ.
SB4
All The organization utilizes its network to disseminate zakat Source: Authors analyze 1.
JIP-The Indonesian Journal of the Social Sciences The Implementation of Zakat Fatwas in Amil Zakat Institutions: An Analysis of Opportunities Erni Juliana Al Hasanah Nasution Table 4 presents the questionnaire statements formulated by the researcher based on George Edward iAos implementation theory.
These statements were systematically coded into four variables: Communication (K1-K.
Resources (SD1-SD.
Disposition (D1-D.
, and Bureaucratic Structure (SB1-SB.
The questionnaire statements were tailored to align with the unique characteristics of each amil zakat institution while maintaining the theoretical foundation and consistency of measurement Table 5.
Analysis of zakat fatwa implementation variables and service quality indicators Aver
SKM
Service Quality Resources Code Description Fatwa as a Socialization Fatwa Socializatio n by DPS.
FatwaAos language is Consistency in Sufficient and quality of amil.
Authority with duties Adequate SD1
SD2
SD3
Total Communication JIP-The Indonesian Journal of the Social Sciences .
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Aver
SKM
Service Quality Disposition Bureaucracy Structure Code
Description The Direction received by Amil avoids Amil
the SOPs for SB2 SOPs
support amil
SB3 SOP
supports the existence of LAZ.
SB4 The nal network zakat fatwa.
Total SKM Overall IKM Source: AuthorAos analyze SB1 Total Information table:
S = Strongly Agree .
S = Agree .
KS = Slightly Agree .
TS = Disagree .
SKM = Survey Kepuasan Masyarakat or Public Satisfaction Survey IKM = Indeks Kepuasan Masyarakat or Public Satisfaction Index The term AupublicAy in this research refers specifically to amil zakat.
JIP-The Indonesian Journal of the Social Sciences The Implementation of Zakat Fatwas in Amil Zakat Institutions: An Analysis of Opportunities Erni Juliana Al Hasanah Nasution Calculation method:
Total = (SSy.
(Sy.
(KSy.
(TSy.
Average = Total/40 respondents SKM = Average y 0.
eighted value facto.
IKM = Total SKM y 25 Service Quality categories .
A (Very Goo.
: 88.
B (Goo.
: 76.
C (Less Goo.
: 65.
D (Not Goo.
: 25.
The analysis reveals several key findings regarding implementing zakat fatwas in amil zakat institutions.
Overall, the IKM score of 74.
indicates that the quality of implementation remains in the AuLess GoodAy Based on the implementation quality analysis.
Table 6 presents a consolidated performance summary across the four main variables, highlighting their effectiveness scores and key characteristics.
Table 6.
Summary of Implementation Variables Performance Variables Communication Average Score Performance Category Key Finding Strong in reference use, needs improvement in socialization Resources Strong authority alignment, weak facilities Disposition Strong integrity, weak in direction clarity Bureaucratic Strong in network utilization Structure and SOP understanding Note: Correlation is significant at the 0.
01 level .
-taile.
The analysis indicates that the bureaucratic structure performed at Category B .
, while communication .
, resources .
, and disposition .
fell into Category C, highlighting areas that require improvement.
These findings suggest a strong organizational framework but reveal implementation challenges, particularly in communication and resource management.
JIP-The Indonesian Journal of the Social Sciences .
9 p-ISSN: 2338-8617 Vol.
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Correlation Matrix Between Implementation Variables Variables Communication Resources Communication Resources Disposition Bureaucratic Structure Note: Correlation is significant at the 0.
01 level .
-taile.
Disposition Bureaucratic Structure Table 8.
Multiple Regression Analysis Results Variables t-value Communication Resources Disposition Bureaucratic Structure RA Adjusted RA F-statistic Note: Dependent Variable = Implementation Quality Sig.
Statistical analysis revealed a strong positive relationship between the implementation variables .
= 0.
65Ae0.
The regression model accounted for 72% of the variation in implementation quality (RA = 0.
with communication exerting the strongest influence ( = 0.
, followed by resources ( = 0.
, disposition ( = 0.
, and bureaucratic structure ( = To gain deeper insights into these quantitative results, the study incorporated qualitative analysis through in-depth interviews with eight key informants.
Qualitative results The study collected qualitative data through in-depth interviews with eight key informants representing three institutional layers.
At the fatwa institution level, insights were gathered from the Administrator of MTT Muhammadiyah, the Chairman of LBM NU, and the Secretary of KF MUI.
The Executive Directors of LAZISMU.
LAZISNU, and IDF provided perspectives on zakat institution management.
ShariaAos oversight insights came from DPS members at LAZISMU and LAZISNU.
Analysis of these 1.
JIP-The Indonesian Journal of the Social Sciences The Implementation of Zakat Fatwas in Amil Zakat Institutions: An Analysis of Opportunities Erni Juliana Al Hasanah Nasution interviews identified findings in four key areas: communication, resources, disposition, and bureaucratic structure.
Communication finding Supporting factors (K.
The research identified strong institutional alignment in the use of fatwa references.
The DPS of LAZISMU stated:
AuLAZISMU operates under Muhammadiyah, so anything related to religion must refer to Muhammadiyah fatwas.
Likewise, regarding zakat, the main reference is the fatwa of MTT Muhammadiyah.
As for MUI fatwas, we use them as references as long as they alignAy.
The DPS of LAZISNU noted:
AuNU does not use the term AofatwaAo.
NU refers to its rulings as AoHasil Bahtsul MasailAo.
LAZISNU relies on the results of Bahtsul Masail and the views of the imams of the madhab as references.
We also use the MUI zakat fatwa as a referenceAy.
The Secretary of the MUI Fatwa Commission stated:
AuIDF uses the MUI zakat fatwa as the main reference in managing zakat.
There is a clause in BAZNAS Regulation (PERBAZNAS) Number 03 of 2019 that requires LAZ to have a DPS that has received recommendations from the MUI.
In my opinion, this implicitly means that zakat governance in accordance with Sharia principles refers to MUI fatwasAy.
Constraining factors (K2 - K.
Interview socialization efforts The MTT Management stated:
AuSocialization of the tarjih decision results is conducted during the Tarjih National Conference for the participants present and the general public.
Tarjih fatwas are also disseminated through the official website.
Suara Muhammadiyah magazine, and other publications.
However, the socialization of these fatwas remains insufficient.
As far as I can recall, there has never been an official socialization of the zakat fatwa at LAZISMUAy.
JIP-The Indonesian Journal of the Social Sciences .
1 p-ISSN: 2338-8617 Vol.
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May 2025 e-ISSN: 2443-2067 The LBM Management noted:
AuThere is no special agenda to socialize the results of the bahtsul masail at LAZISNU.
The amils themselves are responsible for finding the fatwas they needAy.
The Secretary of the MUI Fatwa Commission explained:
AuThe IDF Management consists of members of the MUI Management, so it is assumed that they already understand the sharia principles of zakat As a result, there is no special socialization of zakat fatwas at IDFAy.
These institutional limitations were further confirmed by DPS The DPS of LAZISMU reported:
AuIndeed, the socialization of MTT fatwas is still lacking.
As far as I remember, there has been no dedicated DPS meeting because not many people in LAZISMU are ready or capable of serving as DPS.
Sometimes, the role of DPS exists only as a formalityAy.
The DPS of LAZSINU stated:
AuSocialization has not been maximized.
If there are questions from amils about fatwas or sharia principles in zakat management.
DPS responds to However, there have been no dedicated socialization activitiesAy.
Secretary of the MUI Fatwa Commission stated:
AuIn my opinion, the socialization of fatwas still needs significant Currently, there has been no massive or structured dissemination of zakat fatwas.
One of the main obstacles is the high cost of socialization.
However, there is an annual DPS gathering forum called Muntada Sanawi.
This forum, initiated by the MUI Fatwa Commission, serves as a platform for DPS of National Zakat Collection Institutions (Lembaga Amil Zakat Nasional or LAZNAS) to discuss issues related to zakat management in Indonesia.
It is also used to socialize MUI zakat fatwas to DPS of LAZNAS, who then disseminate the information to the LAZs they overseeAy.
JIP-The Indonesian Journal of the Social Sciences The Implementation of Zakat Fatwas in Amil Zakat Institutions: An Analysis of Opportunities Erni Juliana Al Hasanah Nasution .
Resources findings Supporting factors (SD .
Interview data highlighted clear authority structures within The Executive Director of LAZISMU stated:
AuIn my opinion, amil, with clear authority, can effectively implement zakat fatwas in zakat management practicesAy.
Supporting this perspective, the Executive Director of LAZISNU added:
AuThe duties and functions of amil include collecting zakat, distributing it so that it reaches the mustahik .
akat recipient.
properly and accurately, and preparing reportsAy.
Constraining factors (SD1.
SD.
Despite challenges were identified.
The Executive Director of LAZISMU stated:
AuThe high turnover rate among amil causes instability in the number of staff.
The profession of amil is not yet considered promising or prestigious.
Many amil view this role as a stepping stone to a better jobAy.
Additionally, all three Executive Directors observed that most of their amil staff lack professional certification, pointing to a systemic challenge in maintaining professional standards and competencies.
Disposition findings Supporting factors (D.
Interview data highlighted a strong orientation toward professional The Executive Director of LAZISNU stated:
AuIn my opinion, the integrity and professionalism of amil are crucial to avoid subjective interests when performing their duties in accordance with sharia principlesAy.
Reinforcing this perspective, the Executive Director of IDF AuAmil must avoid subjective interests by prioritizing professionalismAy.
JIP-The Indonesian Journal of the Social Sciences .
3 p-ISSN: 2338-8617 Vol.
No.
May 2025 e-ISSN: 2443-2067 Constraining factor (D.
Despite the strong emphasis on professional values, implementation faced challenges related to unclear directives.
The Executive Director of LAZISMU stated:
AuSometimes the guidance from superiors is unclear, confusing implementing zakat fatwasAy.
The Executive Director of IDF added:
AuLack of communication leads to unclear reception of directivesAy.
Bureaucratic structure findings Supporting factors (SB1.
SB2.
SB.
The Executive Director of LAZISMU stated:
AuLAZISMU already has a complete SOP for collecting and distributing zakat, infaq, and alms.
Regarding quality management.
LAZISMU has not yet implemented a formal quality management system in its operations, but it is in the process of moving toward oneAy.
The Executive Director of LAZSINU said:
AuLAZISNU has an SOPs related to zakat management and has implemented ISO 9001:2015 since 2016Ay.
The Executive Director of IDF said:
AuIDF already has an SOP, although in a simple form, as its scope is still limited to being a zakat collection unit under BAZNAS.
As part of MUI.
IDF has implemented ISO 9001:2015 since 2017Ay.
Constraining factor (SB.
The DPS of LAZSIMU stated:
AuThere is no program roadmap or budget plan that aligns with sharia complianceAy.
DPS of LAZISNU stated.
AuThere is no sharia policy implemented in the form of an SOPsAy.
JIP-The Indonesian Journal of the Social Sciences The Implementation of Zakat Fatwas in Amil Zakat Institutions: An Analysis of Opportunities Erni Juliana Al Hasanah Nasution .
Synthesis of findings The integration of quantitative results (Table .
and qualitative interview data reveals systematic patterns in the implementation of zakat An analysis of implementation indicators shows that 43% of respondents rated the implementation as AugoodAy across six measurement statements, while 57% rated it as Aunot goodAy across eight statements.
Table 9 presents a comprehensive analysis of the supporting and constraining factors identified through both quantitative and qualitative evidence.
Table 9.
Supporting and constraining factors in the implementation of zakat fatwa
Factor
Communication Resources Disposition Support
Fatwas as the primary Clear fatwa language Established organizational networks Clear authority alignment Existing Organizational Strong amil integrity Understanding religious principles Dedication to service Bureaucracy Structure Strong
network utilization Good SOP understanding ISO
9001:2015
Inhibit Limited Inconsistent High socialization programs Limited between DPS and amil Insufficient quantity and quality High amil turnover rate Lack of amil certification Inadequate supporting Unclear directions from Limited communication Variable Lack of performance Lack of Sharia Policy Integration in SOPs No program roadmap for sharia compliance Limited integration of JIP-The Indonesian Journal of the Social Sciences .
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Factor
Support
SOP
Inhibit administrative aspects Inconsistent evaluation Source: AuthorAos analysis The synthesis of supporting and constraining factors in Table 9 illustrates that while some foundational elements for effective zakat fatwa implementation are presentAisuch as the availability of SOPs, integrity of amil, and established communication networksAisignificant barriers Chief among them are the limited formal socialization efforts, high turnover of amil, inadequate infrastructure, and the lack of integrated Sharia policy in bureaucratic structures.
These findings suggest that despite institutional strengths, systemic improvements are required, particularly in communication mechanisms, human resource development, and the integration of religious values into operational procedures.
Addressing these constraints holistically is essential to ensuring the consistent, effective, and compliant implementation of zakat fatwas across institutions.
Discussion A thorough examination of zakat fatwa implementation in amil zakat institutions reveals the complexities of relationships among implementation factors.
The IKM score 74.
60, categorized as AuLess GoodAy, highlights significant implementation challenges.
This finding aligns with the research conducted by the BAZNAS Center for Strategic Studies .
, which shows that the national LAZ sharia compliance index remains in the moderate category at both the national level .
and the Sumatra regional level .
Amil zakat institutions, established by Islamic organizations with fatwa bodies, tend to adopt zakat fatwas issued by their respective fatwa institutions as their primary reference.
For example.
LAZISMU permits the distribution of zakat fitrah after Eid al-Fitr in specific emergencies, based on the Fatwa of MTT Muhammadiyah (Majelis Tarjih dan Tajdid Pimpinan 1.
JIP-The Indonesian Journal of the Social Sciences The Implementation of Zakat Fatwas in Amil Zakat Institutions: An Analysis of Opportunities Erni Juliana Al Hasanah Nasution Pusat Muhammadiyah, 2.
In contrast.
LAZISNU and IDF distribute zakat fitrah before the Eid prayer, viewing distributions made after Shawwal 1 invalid without sharAoi justification (Majelis Ulama Indonesia, 2.
Additionally.
NU stipulates that zakat fitrah cannot be sold by the committee except in cases of emergency by a mustahik (NU online, 2.
This institutional diversity reflects broader patterns in global zakat In Malaysia.
Yelkenci and Shuhada .
identify similar variations in fatwa interpretation and implementation across institutions.
Conversely.
BruneiAos centralized approach (Muhammad, 2.
and Saudi ArabiaAos standardized framework (Mukran et al.
, 2.
provide contrasting models for managing institutional diversity.
These international experiences underscore the importance of balancing institutional autonomy with standardized implementation frameworks while accommodating methodological differences in fatwa interpretation.
The statistical analysis revealed a substantial and robust relationship between the implementation variables .
= 0.
65Ae0.
The regression model showed that 72% of the variation in implementation quality could be attributed to the four primary variables, with communication exerting the most significant influence ( = 0.
This finding aligns with the conclusions of Hilman LatiefAos research .
, which emphasizes the critical role of communication within the pluralistic context of zakat fatwas in Indonesia.
In the implementation of zakat fatwas, inconsistencies were identified due to a lack of communication between the DPS and amil zakat in institutions such as LAZISMU and LAZISNU.
This observation is supported by interviews with DPS members from both institutions and the Executive Directors of the respective LAZs.
Analysis of these interviews indicates that the absence of a formal forum for interaction between the DPS and amil contributes to the insufficient socialization and inconsistent implementation of zakat fatwas.
This issue is further exacerbated by the lack of sharia supervision, which is expected to ensure the proper implementation of fatwas (Kamaruddin et al.
, 2023.
KhosyiAoah et al.
, 2.
Regarding resources ( = 0.
, the quantitative findings highlight significant issues in managing amil human resources.
The Executive JIP-The Indonesian Journal of the Social Sciences .
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This observation aligns with the findings of Mahdi and Nurazmallail MarniAos .
research, which underscores the need to enhance the professionalism of zakat institutions (Adli Zahri et al.
, 2023.
Husein et al.
, 2.
The 2020 external sharia audit by the Inspectorate General of the Ministry of Religious Affairs of the Republic of Indonesia .
on LAZISMU also revealed several fatwas that have not been consistently applied, such as MUI Fatwa Number 13 of 2011 on zakat from non-halal assets.
MUI Fatwa Number 14 of 2011 on zakat distribution in the form of managed assets, and MUI Fatwa Number 15 of 2011 which regulates the withdrawal, maintenance, and distribution of zakat assets (Majelis Ulama Indonesia, 2024.
Khamim et al.
, 2.
Regarding adequate support and facilities, the three LAZ executive directors acknowledged variability in facilities and budgets among different LAZs.
LAZISMU and LAZISNU, as LAZNAS, have met the standards stipulated in the Decree of the Minister of Religious Affairs of the Republic of Indonesia Number 333 of 2015, which requires LAZNAS to raise at least 50 billion rupiah annually .
Meanwhile, as a zakat collection unit under BAZNAS, the IDF has yet to fulfill this role (Prawiro et al.
, 2.
Concerning utilizing organizational networks for the dissemination .
of zakat fatwas, responses from MTT.
LBM, and KF administrators reveal striking similarities.
The administrators indicated that their organizational networks, spanning from central to regional levels, have been employed for fatwa dissemination.
However, the outcomes achieved thus far remain suboptimal.
According to the respondents, the primary challenges include limited funds allocated to socialization efforts and the absence of a comprehensive instrument to assess the acceptance and implementation of fatwa directives (Fitri et al.
, 2024.
Nor et al.
, 2.
The disposition variable ( = 0.
highlights the importance of the implementerAos attitude and commitment to managing zakat.
The statement 1.
JIP-The Indonesian Journal of the Social Sciences The Implementation of Zakat Fatwas in Amil Zakat Institutions: An Analysis of Opportunities Erni Juliana Al Hasanah Nasution from LAZISMUAos DPS regarding the limited personnel ready and capable of fulfilling the role of DPS, along with the observation that the existence of DPS is sometimes merely a formality, reveals substantial challenges in this area.
This finding aligns with the research of Adnan M.
and Uyuni B.
, which emphasizes the critical role of DPS in ensuring sharia compliance, providing zakat education, and supervising transparency (Hasballah et al.
, 2.
Although it exerts the least influence, the bureaucratic structure ( = 0.
remains a significant factor in implementing fatwas.
LAZISNU and IDF have been implementing ISO 9001:2015 since 2016 and 2017, respectively, reflecting their efforts to standardize management practices.
However.
LAZISMUAos DPS noted the absence of a program roadmap and budget plan aligned with sharia compliance.
This observation is consistent with the findings of Mutafarida and Moh.
Farih Fahmi .
, which underscore the importance of integrating sharia policy into the operational frameworks of zakat institutions (Madrah, 2.
A correlation analysis revealed a robust relationship between communication and resources .
= 0.
, as evidenced by the qualitative finding that limited socialization was associated with amil competence.
The relationship between resources and disposition .
= 0.
is manifested in the turnover problem that affects implementation commitment.
In contrast, the correlation between disposition and bureaucratic structure .
= 0.
is demonstrated by the association between amil commitment and SOP The intricacies of these relationships underscore the significance of an integrated approach to zakat management, as highlighted in Moh.
MufidAos research .
and supported by insights from other zakat governance studies (Anwar et al.
, 2.
Theoretically, this study reinforces and extends Edwards iAos implementation theory within the context of zakat management.
The regression modelAos communication factor ( = 0.
demonstrates not only the importance of socialization and policy transmission but also reveals an additional dimension: the complexity of fatwa interpretation in a multiinstitutional environment.
This finding aligns with conclusions drawn by JIP-The Indonesian Journal of the Social Sciences .
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Khoiri N.
, and Asmuni A.
, who emphasized the ijtihad development contemporary zakat fiqh (Ikbal et al.
, 2.
The findings on the diversity of implementation practices among institutions, as evidenced by the divergent approaches to zakat fitrah between LAZISMU and LAZISNU, corroborate Hilman LatiefAos .
research on the pluralism of zakat fatwas in Indonesia.
This phenomenon illustrates how organizational context influences the interpretation and implementation of fatwas (Choiri & Ardyansyah, 2.
Conversely, the structure of fatwa presentation varies across fatwa institutions due to the utilization of distinct methodologies.
MTT
Muhammadiyah applies the Manhaj Tarjih Muhammadiyah methodology (Anwar, 2.
, while LBM Nahdlatul Ulama employs the Nahdlatul Ulama Bahtsul Masail Guidelines and the Istinbathul Ahkam method (Lembaga Bahtsul Masail NU, 2.
Meanwhile, the MUI Fatwa Commission adheres to the MUI Fatwa Commission Fatwa Determination Guidelines (Komisi Fatwa MUI, 2.
These methodological differences naturally result in varied fatwa interpretations and implementation approaches.
Implementation challenges also extend to supervision and governance aspects.
The absence of integrated sharia policies in standard operating procedures, as reported by DPS members, aligns with the findings of Adnan M.
and Uyuni B.
, who emphasize DPSAos critical role in ensuring both sharia compliance and transparent reporting.
While digital technology presents opportunities to enhance fatwa dissemination (Gumiri & Alghifari, 2.
, its current utilization remains constrained by resource limitations, as noted by the MUI Fatwa Commission Secretary (Nor et al.
, 2.
This study contributes substantially to the empirical foundation for developing more effective zakat management policies and practices.
As Bhari and Abdullah .
argue, balancing implementation flexibility and adherence to fundamental sharia principles is essential.
This equilibrium becomes increasingly significant given zakatAos strategic role in the evolving 1.
JIP-The Indonesian Journal of the Social Sciences The Implementation of Zakat Fatwas in Amil Zakat Institutions: An Analysis of Opportunities Erni Juliana Al Hasanah Nasution Islamic financial and social system, particularly within the complexities of the modern economy.
The findings underscore the importance of adaptive yet principled approaches to zakat management that address contemporary challenges while maintaining religious integrity.
Implications for Global Zakat Management Practices This study provides valuable insights from implementing zakat fatwas in Indonesia, which are relevant to developing global zakat management practices.
IndonesiaAos multi-fatwa system, administered by three major institutions (Muhammadiyah.
NU, and MUI), exemplifies how diverse interpretations can be harmonized within a unified national framework (Anwar et al.
, 2024.
Kamaruddin et al.
, 2.
Data from the Public Satisfaction Index (IKM), which scored 74.
60, and the Sharia Compliance Index, ranging from 0.
58 to 0.
59 (Pusat Kajian Strategis Baznas, 2.
, offer measurable metrics that other countries could adopt to evaluate their fatwa implementation efforts (Fitri et al.
, 2.
These indicators provide a model that is particularly useful for countries with emerging zakat institutions seeking to build public trust and measure institutional effectiveness objectively.
Comparisons with other countries reveal diverse approaches.
Malaysia.
Yelkenci dan Shuhada .
identify gaps in zakat collection due to inconsistent adherence to ShafiAoi fatwas and a decentralized governance Strengthening fatwa integration and infrastructure is recommended to unlock zakatAos full potential (Nor et al.
, 2.
Similarly.
Muhammad .
emphasizes BruneiAos centralized zakat system as a model for transparency and accountability, leveraging technology and expert fatwas to address governance challenges (Adli Zahri et al.
, 2.
In Saudi Arabia.
Mukran et al.
focus on enforcement mechanisms, highlighting the role of takzir in ensuring zakat compliance while maintaining social harmony.
The comparative analysis demonstrates that while various fatwa implementation strategies exist globally.
IndonesiaAos pluralistic-yet-coordinated approach can offer a contextualized template for other Muslim-majority and even Muslimminority countries navigating legal pluralism in zakat governance.
JIP-The Indonesian Journal of the Social Sciences .
1 p-ISSN: 2338-8617 Vol.
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May 2025 e-ISSN: 2443-2067 Regarding fatwa communication, this study confirms the critical role of dissemination and understanding ( = 0.
Challenges in maintaining consistency in interpretation and implementation, as experienced by Sharia Supervisory Boards (DPS) in organizations like LAZISMU.
LAZISNU, and IDF, underscore the need for more effective communication forums (KhosyiAoah et al.
, 2.
An initiative such as the AuMuntada SanawiAy by the MUI Fatwa Commission demonstrates the potential for developing a platform for crossborder fatwa communication (Choiri & Ardyansyah, 2.
Expanding such initiatives on a regional or global levelAithrough organizations like the Islamic Development Bank or ASEAN-based religious councilsAicould enhance the harmonization of zakat principles across jurisdictions with different fiqh backgrounds and administrative systems.
To strengthen the global implementation of zakat fatwas, several international collaboration initiatives can be proposed.
First, establishing regular forums among DPS representatives from various countries would facilitate the exchange of experiences and best practices in Sharia supervision (Hasballah et al.
, 2.
Second, developing standardized systems for evaluating fatwa implementation, such as using metrics like the Public Satisfaction Index (IKM) and Sharia Compliance Index, would enable a more structured approach to assessment (Ikbal et al.
, 2.
These tools could serve as benchmarking instruments in multilateral zakat dialogues, especially for OIC member states.
Third, launching joint capacity-building programs for zakat managers .
is essential, given the critical role of resources ( = 0.
in fatwa implementation (Husein et al.
, 2.
Finally, creating an informationsharing platform would enhance the dissemination of fatwas and enable crossnational learning (Nor et al.
, 2024.
Khamim et al.
, 2.
, which is particularly relevant for Muslim communities in non-Muslim countries that often rely on translated fatwas and digital religious guidance.
These initiatives aim to foster the development of international standards for best practices while respecting the diversity of interpretations and local contexts.
In doing so.
IndonesiaAos experience not only contributes theoretically to zakat governance literature but also offers a practical framework adaptable to varied institutional, legal, and cultural settings worldwide.
JIP-The Indonesian Journal of the Social Sciences The Implementation of Zakat Fatwas in Amil Zakat Institutions: An Analysis of Opportunities Erni Juliana Al Hasanah Nasution Conclusion This study provides critical insights into implementing zakat fatwas in Indonesian amil zakat institutions.
The Public Satisfaction Index score of 60 indicates suboptimal implementation across LAZISMU.
LAZISNU, and IDF, highlighting broader challenges in zakat governance.
Using Edwards iAos implementation theory framework, communication emerges as the most influential factor ( = 0.
, followed by resources ( = 0.
, disposition ( = .
, and bureaucratic structure ( = 0.
, offering empirical evidence to guide institutional improvement priorities.
Strong correlations among implementation variables .
= 0.
65Ae0.
underscore the importance of an integrated approach to system development.
Nationally, the findings highlight strengths in utilizing fatwas as key references and achieving sharia compliance.
However, significant challenges persist, particularly in fatwa dissemination and communication between the Sharia Supervisory Board and amil.
These findings align with international experiences in institutional governance, where effective communication channels and coordination are essential for successful implementation.
Globally.
IndonesiaAos experience with a multi-fatwa system offers valuable insights for the international zakat community.
Balancing standardization and flexibility in fatwa implementation, as seen in the practices of the three amil zakat institutions, presents an adaptable model for other countries.
Based on these findings, the researchers recommend three specific actions: first, establishing a centralized digital platform for fatwa dissemination and monitoring.
second, implementing professional certification programs for amil with clear performance assessment standards.
and third, developing an integrated evaluation framework combining These improvements, supported by regular internal sharia audits and enhanced interagency collaboration, will strengthen the implementation of zakat fatwas in IndonesiaAos unique multi-organizational context.
For future research, the researchers suggest exploring the impact of digital transformation on fatwa implementation, developing standardized JIP-The Indonesian Journal of the Social Sciences .
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Additionally, longitudinal research is necessary to examine the long-term implications of various implementation approaches on amil zakat collection and distribution systems.
Acknowledgment The authors express gratitude to the amil zakat institutions, namely LAZISMU.
LAZISNU, and IDF, for their excellent cooperation, as well as to the Fatwa Institutions of Muhammadiyah.
NU, and MUI for their valuable contributions to this study.
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