Konstruksi Hukum Pelayanan Publik Syariah pada Pengelolaan Dana Zakat oleh Badan Amil Zakat Nasional

Abstract

This study aims to analyze the legal construction of sharia public services in the management of zakat funds by the National Zakat Agency (BAZNAS). The study uses a normative legal method with a statutory, conceptual, and philosophical approach. Data were obtained through a literature review that included laws and regulations, books, scientific journals, and various literature related to public services, Islamic law, and zakat management. Data analysis was conducted qualitatively to identify the philosophical and legal basis for sharia public services in zakat management. The results show that the legal construction of sharia public services in the management of zakat funds by BAZNAS is rooted in the principles of the rule of law and the welfare state, which place service to the community as the responsibility of the state. Zakat management is implemented based on the principles of transparency, accountability, justice, and legal certainty as stipulated in the public service system. From an Islamic perspective, sharia public services are based on the values of trustworthiness (amanah), justice (al-'adl), ihsan (good deeds), and maslahah (benefit), which guide every process of collecting, managing, and distributing zakat to provide optimal benefits to those entitled to receive it. Zakat is understood not only as a religious obligation but also as a socio-economic instrument that functions to reduce poverty, strengthen social solidarity, and achieve community welfare. Therefore, the application of sharia public service principles in zakat management provides a strong legal and ethical basis for BAZNAS (National Zakat Agency) to carry out its duties professionally, fairly, and with a focus on the welfare of the community.