KESENJANGAN REGULASI DAN PRAKTIK PENGELOLAAN ZAKAT FITRAH: ANALISIS IMPLEMENTASI PERBAZNAS NOMOR 2 TAHUN 2016
Abstract
Professional zakat management requires legal legitimacy. However, some communities still manage zakat without official authorization. This study aims to review the management of zakat fitrah in RW 01, Gegerkalong Subdistrict, Sukasari District, Bandung City, based on BAZNAS Regulation No. 2 of 2016 concerning the Establishment of Zakat Collection Units (UPZ). Using a descriptive qualitative approach, data were collected through observation and interviews. The findings show that zakat fitrah management in RW 01 is relatively good in terms of organization, coordination across neighborhood units (RT), and annual evaluation. However, from a legal perspective, it does not meet the national regulation, as the appointment letter was issued by the subdistrict-level UPZ, which lacks the authority to establish a UPZ. Legal formalization is therefore needed to ensure lawful zakat management at the RW level. This research may serve as a reference for BAZNAS Bandung City in promoting zakat education and contribute to academics involved in community service under the tri dharma of higher education.
Keywords: Zakat al-Fitr; BAZNAS Regulation;Zakat Collection Unit
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