Volume V: Economy, Politics, and Environmental Governance

Developing the 3A Governance Model of Zakat Distribution through Al-Qardh Mechanism: Integrating Sharia Compliance, Regulatory Compliance, and Institutional Governance in BAZNAS and LAZNAS

  • Ahmad Yusdi Gozaly STAI Daarut Tauhiid, Indonesia
  • Ahmad Hasan Ridwan UIN Sunan Gunung Djati Bandung, Indonesia
  • Yadi Janwari UIN Sunan Gunung Djati Bandung, Indonesia
  • Muhammad Hasanuddin UIN Sunan Gunung Djati Bandung, Indonesia

Keywords

Zakat, al-Qardh, Fatwa.

Abstract

Zakat distribution through the al-qardh mechanism has emerged as an alternative approach to addressing the urgent needs of mustahik while supporting their productive and sustainable empowerment. The issuance of Fatwa MUI No. 71 of 2023 on Zakat Distribution through the Al-Qardh Mechanism provides a new normative foundation for its implementation. However, practical implementation continues to face challenges stemming from divergent interpretations of Sharia principles, regulatory inconsistencies, and variations in institutional governance practices. This study aims to develop a 3A Governance Model that integrates Sharia Compliance, Regulatory Compliance, and Institutional Governance in the distribution of zakat through the al- qardh mechanism within the operational frameworks of BAZNAS and LAZNAS. This research employs a normative-empirical legal approach by combining the analysis of Islamic legal sources, Fatwa MUI No. 71 of 2023, national zakat regulations, and governance principles, supported by qualitative data obtained from zakat management institutions. The study applies conceptual and comparative analyses to identify governance gaps and formulate an integrated governance model. The findings reveal that the implementation of al-qardh in zakat distribution requires a governance framework capable of harmonizing Sharia, regulatory, and institutional dimensions. The proposed 3A Governance Model comprises three interrelated pillars: (1) Sharia Compliance, which ensures conformity with the provisions of Fatwa MUI No. 71 of 2023, maqāṣid al-sharī‘ah, and broader Islamic legal principles; (2) Regulatory Compliance, which ensures adherence to zakat legislation, accountability standards, and supervisory mechanisms; and (3) Institutional Governance, which emphasizes transparency, risk management, internal controls, and stakeholder accountability. The integration of these three pillars establishes a comprehensive governance framework that embodies the principles of Sharia Assurance, Regulatory Assurance, and National Assurance, thereby enhancing the effectiveness, legitimacy, and sustainability of zakat distribution through the al-qardh mechanism. This study contributes to the literature on zakat governance by offering a novel governance model that operationalizes the mandate of Fatwa MUI No. 71 of 2023 and strengthens the synergy between Sharia principles, national regulatory requirements, and modern institutional governance practices in Indonesia's zakat management system.

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