Development of ZIS (Zakat, Infaq, and Sadaqah) Management from a Legal Perspective

The purpose of this study is to examine the evolution of the legislative framework governing the administration of Zakat, Infaq, and Sadaqah (ZIS) in Indonesia, with a particular emphasis on the role of the federal and provincial governments in this area. The research employs a normative juridical approach alongside a legislative approach. The sources of secondary data included laws, rules, ministerial decisions, literature, and prior study findings relevant to ZIS administration. In accordance with Law No. 23 of 2011, the National Zakat Agency (BAZNAS) is entrusted with the responsibility of centralizing the management of ZIS in Indonesia. While local governments are able to provide financial assistance for ZIS initiatives, they lack the power to create ZIS legislation at the regional or state level. This research also highlights legislative changes that strengthened the institutional role, accountability, and national integration in ZIS administration from Law Number 23 of 2011 to Law Number 38 of 1999. Centralization under BAZNAS is emphasized in Indonesia's legislative framework for ZIS administration to guarantee consistency, clarity, and efficacy in zakat, infaq, and sadaqah management; at the same time, the regulatory role of local governments is limited to avoid legal fragmentation.