Legal Analysis of MUI Fatwa Number 22 Of 2022: The Utilization of Zakat Funds in Disaster Mitigation in Indonesia

The use of Zakat funds for disaster mitigation is increasingly recognized as of paramountimportance in Indonesia, a country prone to natural disasters such as earthquakes, floods,landslides, and tsunamis. The issuance of Fatwa No. 66 of 2022 by the Indonesian UlemaCouncil (MUI) provides guidelines for the use of Zakat funds in disaster relief efforts, highlightingthe fundamental role of Islamic economic principles in promoting social justiceand community resilience. This research aims to examine the legality of the IndonesianUlema Council (MUI) Fatwa regarding the utilization of Zakat funds for disaster mitigation.The research method used is qualitative analysis, with a normative approach to applicablelaws and fatwas. Data is collected through literature study and interviews with legalexperts and zakat managers. The result shows that MUI Fatwa provides a solid legal basisfor the use of zakat funds in the context of disaster mitigation. However, there are challengesin the implementation and socialization of the fatwa at the community level. Therecommendations of this research support MUI Fatwa No. 66 in the Year 2022, including 1)the Development of digital platform for zakat collection, 2) Capacity building of zakat institutionsin fund management, 3) Socialization of the importance of zakat for disasters, and4) Periodic evaluation of the fatwa implementation to overcome the existing challenges.