Distribution of Zakat to the Aṣnāf Fī Sabīlillāh in Da’wah Programs: An Analysis of Dual Compliance at LAZNAS
A Study of Dompet Dhuafa and Baitulmaal Muamalat
DOI:
https://doi.org/10.24256/jiis.v6i1.12262Keywords:
Zakat, Fi Sabilillah, Da'wah, Dompet Dhuafa, Baitulmaal MuamalatAbstract
This study examines the distribution of zakat to the aṣnāf fī sabīlillāh through da'wah programs at two national zakat management institutions (LAZNAS), Dompet Dhuafa and Baitulmaal Muamalat, and assesses its conformity with Law Number 23 of 2011 on Zakat Management and Indonesian Council of Ulama (MUI) Fatwa Number 8 of 2011 on Amil Zakat. Using a normative-empirical legal research design with a qualitative case-study approach, data were collected through semi-structured interviews, documentation, and literature review, and analyzed descriptively-analytically using normative and empirical approaches. The results show that both institutions channel zakat to fī sabīlillāh through da'wah programs such as preacher (da'i) cadre-building, mu'allaf coaching, Islamic education, religious outreach, and social empowerment, reflecting a contextual and expanded interpretation of fī sabīlillāh consistent with maqāṣid al-sharī'ah. Both institutions demonstrate dual compliance-shariah compliance and regulatory compliance-although through different governance models: Dompet Dhuafa adopts a specialization strategy with explicit, segmented da'wah programs that ease auditability, while Baitulmaal Muamalat adopts an integrative strategy combining social, educational, and da'wah elements that demands stricter fund segregation and documentation under PSAK 109. The study concludes that both institutions have integrated professional, transparent, and accountable zakat governance, positioning zakat not merely as consumptive aid but as an instrument of da'wah and community empowerment. The findings contribute to the limited empirical literature on institutional-level dual compliance in Indonesian zakat management and offer practical recommendations for regulators, zakat institutions, and Shariah Supervisory Boards.
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