Pelaksanaan instrumen zakat digital di Baznas Provinsi Jawa Barat

Muttaqin, faruqy Imam (2025) Pelaksanaan instrumen zakat digital di Baznas Provinsi Jawa Barat. Masters thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

The advancement of digital technology has significantly transformed the system of zakat collection and distribution in Indonesia, including at BAZNAS West Java Province. Digital zakat instruments have emerged as innovative solutions to enhance the effectiveness, efficiency, and accountability of zakat management in the modern era. This study examines the implementation of digital zakat instruments from the perspective of Islamic economic law, with emphasis on the principles of justice (‘adl), public benefit (maslahah), professionalism, and legal adaptability through the concept of taghayyur al-ahkam (changing of legal rulings due to changing circumstances). The objectives of this research are: (1) to analyze the mechanisms of digital zakat implementation by BAZNAS West Java Province; (2) to assess the conformity of such practices with the principles of Islamic economic law and the fatwas issued by the DSN-MUI; and (3) to evaluate the effectiveness of digital instruments in realizing transparent and maslahat-oriented zakat governance. This study employs a descriptive-qualitative method with a juridical-empirical approach. Data collection was conducted through literature review, regulatory documentation, and interviews with officials at BAZNAS West Java. The theoretical framework of this study is built upon the theory of maqāṣid al-sharī‘ah as the foundation for analyzing the protection of wealth (ḥifẓ al-māl) and the fair distribution of zakat to rightful beneficiaries (mustahiq). This research also refers to authoritative fatwas such as DSN-MUI Fatwa No. 116/DSN-MUI/IX/2017 on zakat payment through banking services, and MUI Fatwa No. 8 of 2011 concerning zakat administrators (amil), which provide normative legitimacy for the use of technology in zakat management. Both normative and empirical approaches are employed to evaluate the practice of digital zakat implemented by BAZNAS West Java, particularly in relation to compliance with sharia principles and national legal regulations. This dual approach enables a comprehensive analysis of how digital transformation intersects with legal and ethical frameworks in Islamic financial practice. The findings of this study indicate that: (1) the digital zakat system at BAZNAS West Java has been implemented systematically with the support of information technology such as QRIS, mobile banking, and the Simba application; (2) the use of these digital instruments aligns with sharia principles and does not alter the fundamental nature of zakat as a form of financial worship (ibādah māliyah); and (3) the integration of national regulations, religious fatwas, and digital practices by BAZNAS reflects a harmonious relationship between technological innovation and Islamic economic law. This study affirms that digital zakat can serve as a strategic tool for building a professional, accountable, and sustainable zakat system in the era of digital transformation.

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