write Zakat as a Constitutional Instrument of State Finance: A Legal Review of Zakat Management and Distribution in Indonesia

The Role of Zakat in Indonesia's Governance System and Its Function as an Instrument to Achieve Social Justice

Authors

  • MOCH. BAIHAKI universitas islam maulana malik ibrahim malang https://orcid.org/0009-0002-6104-4085
  • Ahmad Fahruddin Al Jazari Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Zahrotul Kamilah A Universitas Islam Negeri Maulana Malik Ibrahim Malang

DOI:

https://doi.org/10.65778/atjebi.v5i2.115

Keywords:

zakat, social justice, BAZNAS, zakat management, wealth redistribution

Abstract

Zakat is a strategic instrument in the Islamic economic system, functioning both as a spiritual obligation and a wealth redistribution mechanism to achieve social justice. In Indonesia, zakat holds formal legal legitimacy through Law No. 23 of 2011, authorizing BAZNAS and LAZ to collect and distribute zakat funds systematically. Using a juridical-normative approach, this study demonstrates that zakat plays a meaningful role in poverty alleviation through productive distribution models. However, its effectiveness remains hindered by low public zakat literacy, limited trust in formal institutions, and weak inter-agency coordination, resulting in collection rates of only 5–7% of national potential. Optimizing zakat requires strengthened institutional capacity, greater transparency, and intensified literacy programs to maximize its contribution as an instrument of social justice.

Author Biography

MOCH. BAIHAKI, universitas islam maulana malik ibrahim malang

Mochammad Ivan Baihaki (nicknamed Ivan) was born in Gresik on October 28, 2004. From childhood, Ivan attended Dharma Wanita Kindergarten, then SDN 2 Slempit (now the UPT SD Negeri 209 Gresik). After graduating from elementary school, he continued his secondary education at MTs Miftahul Hikmah Al-Haruny and then MA Miftahul Hikmah Al-Haruny. During his high school years, Ivan was active in student organizations. He served as Secretary II of the Student Council (OSIS). During this time, he also attended a six-year Islamic boarding school (pesantren), which helped shape his discipline, religious and academic character. After graduating from MA, Ivan applied to state universities. Initially, he was accepted to IAIN Madura in the Social Sciences Education program, but decided not to continue because it didn't align with his interests. To achieve clearer academic goals, Ivan returned to boarding school for a year at PPHQ Jombang to close the gap and strengthen his academic preparation. After that, he tried again to apply to state universities and was accepted into the Faculty of Law, State Islamic University of Maulana Malik Ibrahim Malang, majoring in Constitutional Law. Ivan is currently a Constitutional Law student at UIN Maulana Malik Ibrahim Malang, drawing on a strong formal and Islamic boarding school background and experience in high school organizations. This combination of religious experience, leadership, and academic perseverance underpins his commitment to deepening his legal studies and contributing to the field of constitutional law in the future.

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Published

2026-08-31

Issue

Vol. 5 No. 2 (2026): Desember, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam

Section

Articles