Pengelolaan Zakat Di Pulau Batam: Review Keatas Undang-Undang Zakat No 38 Tahun 1999 (Administration of Obligatory Alms (Zakah) In Batam Island: Review on Law Of The Republic Of Indonesia Number 38 Year 1999)

Abstract

The law of the Republic of Indonesia number 38 year 1999 regarding the supervision of alms (zakah) administration is one of the mechanisms used by the Indonesian government to achieve its objective. Thus, this analysis is performed to identify the legal implementation of this law in the district of Batam Island and to determine the effectiveness in applying this law through available alms administrative institutions such as Badan Amil Zakat (BAZ) and Lembaga Amil Zakat (LAZ). To achieve its purpose, the researcher has developed his research methodology by merging the library research method and the fieldwork research method. In the fieldwork research, a total of eighty-eight individuals from numerous government agencies and private firms were selected as respondents to identify on the roles and importance of the existing admistration of alms institutions and to identify the problems faced in their implementation within the district of Batam Island. This will help to generate support towards the implementation and formation of alms administration by the government agencies as the alternative to overcome the current weaknesses so far. This research proves that the alms administration law in the district of Batam Island has resulted in elevating the awareness of Muslims in the alms paying and has improved the collection process. However the implementation of alms admistration was not maximized and has not been totally effective, especially in the collection and disbursement of alms. The problems have arisen as a result of the legal insufficiencies relating to the national alms supervision which requires major improvement. Meanwhile, the national supervisory system demands reformation as soon as possible. Thus, without effort towards this direction, the aim of creating prosperity especially for Muslims in the district of Batam Island and for Muslims in the whole of Indonesia would not be achieved