By: Azhar Ahnaffidin Indiarso
Year: 2025
Purpose of Study: This study aims to examine the problems in implementing regulations related to zakat fund management by Zakat Collection Institutions (LAZ), using a case study of Baitul Maal Hidayatullah Kudus.
Design/methodology/approach: This research uses interview methods to collect qualitative data from relevant stakeholders regarding the implementation of these regulations.
Finding: BMH Kudus has basically complied with positive law and Islamic law. In terms of collection, BMH Kudus refers to Law Number 23 of 2011 and Government Regulation Number 14 of 2014, so that muzakki obtains legal certainty and trust to distribute zakat through BMH
Kudus as an official institution. In distribution, BMH Kudus distributes zakat to eight asnaf in accordance with sharia, not only in the form of consumption but also empowerment programs such as education, da’wah, and productive economy that focus on the independence of mustahik. Meanwhile, as a form of accountability, BMH Kudus prepares financial reports based on PSAK 109 and submits them to BAZNAS and the public
