Supervision Implementation of Zakat Management in South Kalimantan: Challenge And Solution

Abstract

This study aims to analyze the effectiveness of oversight in zakat management in Indonesia, particularly in South Kalimantan Province. Zakat, as an important instrument in the Islamic financial system, holds great potential to improve the social and economic welfare of the ummah. However, effective and transparent zakat management heavily relies on a strong supervisory system. In recent years, zakat management has come under sharp scrutiny from the media and the public due to the discovery of anomalies indicating mismanagement and misuse of zakat funds. These phenomena raise the same question among various groups: has the supervision of zakat institutions been carried out properly? This involves the role of the Ministry of Religious Affairs as regulator, and the National Zakat Board (BAZNAS) as operator and provider of recommendations for the operation of Zakat Collecting Agencies (LAZ).

This is a qualitative empirical study involving observations and interviews with relevant parties to obtain primary data. Literature review and document analysis of regulations, reports, and previous studies on zakat management were used to gather secondary data. The primary data were analyzed using multi-case analysis techniques, while the secondary data were examined using the three-stream analysis method: data reduction, data display, and conclusion drawing. The study applies both a juridical (legal science) approach and an economic approach, particularly management theories.

Supervision of zakat institutions in South Kalimantan remains weak, tends to be passive, and relies on community reports. The main factors contributing to this weakness include limited human resources, inadequate facilities, low budgets, and a cultural tendency of the public to entrust zakat to unlicensed institutions. Transparency, accountability, and responsibility are also lacking. It is time for the government to adopt a more proactive supervisory model, such as that used by the Financial Services Authority (OJK), through Compliance-Based Supervision and Risk-Based Supervision approaches.