Regulatory-Practice Gap in Productive Zakat Governance: A Case Study of BAZNAS Tasikmalaya
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Abstract
Productive zakat plays a strategic role in poverty alleviation by directing zakat funds toward the economic independence of mustahik, aligning with the maqashid syariah principle of hifz al-mal (protection and development of wealth). The Government issued Regulation of the Minister of Religious Affairs (PMA) Number 16 of 2025 as a new legal foundation for productive zakat governance, superseding PMA Number 52 of 2014. However, its implementation at the regional level remains suboptimal, as found at BAZNAS Tasikmalaya City. This study aims to examine and formulate the direction of transformation in productive zakat governance at BAZNAS Tasikmalaya City in line with the regulation. The study employs a qualitative approach with a case study design, using field observation, interviews with seven key informants, and document review, analyzed through data reduction, data display, and conclusion drawing. The results show that zakat distribution remains dominated by consumptive schemes, while the Mustahik Menjadi Muzaki program operates without sound planning, structured mentoring, or standardized monitoring-evaluation systems. Drawing on Edwards III's policy implementation framework, this gap stems from limited internal system readiness rather than regulatory resistance. The study proposes three synchronization strategies: positioning productive zakat as a flagship program, strengthening mustahik mentoring, and developing a measurable indicator-based monitoring-evaluation system.
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