Operational Lembaga Amil Zakat
Lembaga Amil Zakat (LAZ) is a zakat management institution that is fully formed on the initiative of the community and managed by the community itself. The government serves as a regulator and coordinator. Therefore, the government acts as a coach, supervisor, and protector of LAZ. The institution of amil zakat is divided into two, namely:
1. Central Level Amil Zakat Institute
This amil zakat institution was formed by a da'wah institution or community organization engaged in da'wah, education, social and community welfare which already has a network in one-third of the number of provinces in Indonesia.
2. Provincial Amil Zakat Institute
This provincial-level institution was formed by Islamic organizations or da'wah institutions engaged in da'wah, education and the benefit of the ummah who already have networks in one-third of the number of districts in the province concerned.
Compared to BAZ, LAZ has more successfully seized the opportunities of Law 23 2011, due to three factors:
First, LAZ is relatively free from bureaucracy and government political interests.
The mechanism for adjusting the structure and human resources in LAZ can be done at any time according to opportunities or obstacles that arise. LAZ's operational policy is determined by a few people according to predetermined authority. The structure of the LAZ is primarily determined based on the needs of the organization.
Second, LAZ does not depend on anyone but the company. This forces LAZ managers to appear more aggressive in ensuring the sustainability of the organization and its programs. In turn, this encourages managers to be more creative, adaptively adapt to donor needs, and develop more productive communication patterns.
Third, public trust. In the last 10 years, LAZ has encouraged changes in the face of zakat, infaq, shodaqoh managers, not only in terms of management, but also the model of interaction with the community. The same thing happens on the
accountability side. LAZ encourages zakat managers to change the way they view the position of amil-muzaki. LAZ is moving away from traditional threat-first communication patterns by developing communication management that emphasizes the benefits of channeling ZIS through their programs, accommodating muzaki needs in distribution programs and providing services that greatly facilitate muzaki.
A. Legal Basis of LAZ
The legal basis of the Amil Zakat Institute in Indonesia includes;
1. Law No. 23 of 20011 concerning Zakat Management.
2. Presidential Regulation No.14 of 2014 concerning the Implementation of Law No. 23 of 2011 concerning Zakat Management.
3. Decree of the Minister of Religious Affairs No. 373 of 2003 concerning the Implementation of Law No. 38 of 1999 concerning Zakat Management.
4. Decree of the Directorate General of Islamic Community Guidance and Hajj Affairs No 29/D of 2000 concerning Technical Guidelines for Zakat Management.
5. Presidential Instruction No. 3 of 2014.
6. National Amil Zakat Agency Regulation No.1 of 2014.
7. National Amil Zakat Agency Regulation No.2 of 2014.
8. National Amil Zakat Agency Regulation No. 1 of 2016.
Based on MUI fatwa No.8 of 2011 concerning Amil Zakat, it is stated that amil zakat is a person or group of people appointed by the government to manage the implementation of zakat worship, or a person or group of people formed by the community and authorized by the government to manage the implementation of zakat worship. In this case, what is meant by a person or group of people in the fatwa is Lémbaga Zakat Manager, be it the Amil Zakat Agency (BAZ) or the Amil Zakat Institute. Based on the fatwa, the legal basis for the amil zakat institution as a zakat manager in Indonesia is;
Allah SWT said, among others:
{ 0 Lahm 1 charity ࣰpurify them 1 and recommend them and pray on them 1 them
1 if your prayers dwell in them 1 and Allah is the Hearing Allam take 1 of 1 mother 1 }
It means: "Take the zakat from some of their possessions, with that zakat you cleanse and purify them and pray for them. Indeed, your prayer is the peace of soul for them. and Allah is All-Hearing, All-Knowing." (QS. At-Taubah. 103) In Surah At-Tawbah verse 103 it has been explained that zakat must be taken from those who are obliged to give zakat (muzakki) and then given to those who are entitled to receive it (mustahik). And those who collect and pick up the zakat are the officers (amil).
Where the officers (amil) include officers from the Amil Zakat Institute as a zakat management institution in Indonesia.
But the truth is for the poor, 4, and 1 is the Messiah, and the 1 is full of it, and the 1 is composed of their hearts1 and in the necks, and in the way of God, and 1 in the way of God, and 1 in the way, and in the obligatory 30 of God, and God knows the ruler.
It means: "Indeed, zakats are only for the poor, the poor, the administrators of zakat, the converts who are persuaded by their hearts, for (free) slaves, debtors, for the way of Allah and for those who are on the way, as a decree required by Allah, and Allah knows the Most Wise Iagi". (QS. At-Tawbah. 60).
Based on the explanation of Surat At-Tawbah above, we can know that the distribution of zakat (distribution of zakat funds) is intended for 8 ashnaf, namely fakir, miskin, amilin, muallaf, gharimin, riqab, fisabilillah, and ibn sabil. The distribution of community funds managed by the Zakat Management Institutions (BAZNAS and LAZ) is carried out in the form of consumptive, and utilization (productive). In addition to supporting, LPZ instills the spirit of effort and independence to the poor and poor who can still work so that they are not always dependent on zakat. Said Ash-Shafi'i: "It is obligatory upon the head of state to convene an amalah (zakat collector) body and send them away to collect zakat and collect it from those concerned."
