AKUNTABILITAS PENGELOLAAN ZAKAT INFAK DAN SHODAQOH (ZIS) DALAM PENERAPAN UU PENGELOLAAN ZAKAT NO. 23 TAHUN 2011 PADA LEMBAGA PENGELOLA ZAKAT
Abstract
Kemiskinan merupakan problem bangsa Indonesia yang tak kunjung usai. Berbagai upaya telah dilakukan demi mengentaskan masalah tersebut. Dalam prinsip syariah terdapat ibadah zakat yang merupakan ibadah dengan nilai sosial tinggi. Beberapa karakter yang disandangnya memungkinkan untuk membantu pengentasan kemiskinan di Indonesia. Hingga akhir periode Maret 2016 menunjukkan bahwa angka kemiskinan mencapai 28,01 juta jiwa, jumlah ini bukan jumlah yang sedikit bagi Indonesia. Mengingat berbagai potensi yang kita miliki, termasuk potensi zakat yang mencapai Rp 217 triliun. Namun sayangnya potensi zakat di Indonesia tersebut belum bekerja maksimal.
Pengawasan diperlukan juga tidak hanya pada entitas profit tapi juga pada entitas non profit, salah satu entitas yang kategori non profit adalah lembaga pengelola zakat, seperti pada lembaga keungan syariah dalam pengawasan membutuhkan undang-undang dan peraturan yang mewadahinya sama pula untuk lembaga amil zakat membutuhkan itu untuk mengatur dan melindungi pengelola dan masyarakat.
UU No 23 tahun 2011 mengatur tentang zakat berfungsi untuk terwujudnya akuntabilitas dari lembaga pengelola zakat yang ada di Indonesia, regulasi tersebut mengatur dari syarat pendirian lembaga pengelola zakat, pengelolaanya dan pelaporanya.
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