The Position and Authority of the National Zakat Collection Agency (Baznas) of Majalengka Regency as a Non-Structural Institution in the Regional Government System
Abstract
The National Amil Zakat Agency (BAZNAS) is a non-structural government institution established under Law Number 23 of 2011 concerning Zakat Management and is authorized to carry out zakat management nationally. In practice, the position of BAZNAS Majalengka Regency as a non-structural institution raises issues regarding the clarity of its institutional status, the limits of its authority, and its relationship with the Majalengka Regency Government, given that both entities perform public service functions related to social welfare and poverty alleviation. This situation has the potential to create overlapping authorities, unclear coordination, and policy disharmony in the implementation of zakat management at the regional level. This study aims to analyze the position of BAZNAS Majalengka Regency as a non-structural institution, analyze its authority in the implementation of public service functions in the field of zakat management, and analyze the relationship of authority between BAZNAS Majalengka Regency and the Majalengka Regency Government. The research method used is normative juridical with descriptive-analytical research specifications. Research data were obtained through literature study on primary, secondary, and tertiary legal materials, then analyzed qualitatively using a deductive approach. The results show that BAZNAS Majalengka Regency holds the position of a non-structural government institution that obtains its authority attributively based on Law Number 23 of 2011 concerning Zakat Management. This position places BAZNAS outside the structure of the Regional Apparatus Organization (OPD), yet it still performs public service functions in the collection, distribution, and utilization of zakat. The relationship of authority between BAZNAS Majalengka Regency and the Majalengka Regency Government is coordinative and functional, not hierarchical. Therefore, it is necessary to strengthen regulatory harmonization, institutional coordination, and program synchronization between BAZNAS and the regional government to enhance the effectiveness of zakat management and support the realization of public welfare.
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DOI: http://dx.doi.org/10.30659/rlj.5.2.%25p
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