Analysis of Article 27 of Law Number 23 Of 2011 Concerning Zakat Management as an Instrument for the Economic Empowerment of the Muslim Community at BAZNAS Banyuwangi

Abstrak

Zakat management provides a legal basis for the productive utilization of zakat to alleviate poverty and improve the quality of the Muslim community. This study aims to analyze the implementation of Article 27 at BAZNAS Banyuwangi Regency, the effectiveness of productive zakat as an instrument for the economic empowerment of the Muslim community, as well as the supporting and inhibiting factors in its implementation. This study employed a qualitative method with an empirical juridical or socio-legal approach. Data were obtained through interviews with the administrators of BAZNAS Banyuwangi Regency, observations, and documentation studies of relevant regulations and zakat utilization programs. The results indicate that productive zakat has been implemented through business capital assistance, guidance, and mentoring for mustahik in accordance with the mandate of Article 27. The effectiveness of the program is influenced by regulatory support, the professionalism of Amil, community participation, and a well-planned management system. The implementation challenges include limited zakat funds, low levels of public zakat literacy, and insufficient continuous mentoring for mustahik in developing their businesses and achieving economic independence. These findings emphasize the need to strengthen zakat collection, improve the capacity of amil, enhance zakat education, and conduct regular program evaluations to ensure the sustainability of mustahik economic empowerment.