Regulasi Ziswaf dalam Kerangka Hukum Positif Indonesia: Perspektif Maqashid Al-Shari’ah
DOI:
https://doi.org/10.28918/elhisbah.v6i1.14841Abstract
This study examines the regulation of Islamic philanthropy (ZISWAF) within the framework of positive Indonesian law through the perspective of maqashid al-shari'ah. Using normative legal research methods with legislative, conceptual, and historical approaches, this study analyzes the juridical construction of Law No. 23 of 2011 concerning Zakat Management and Law No. 41 of 2004 concerning Waqf. The results of the study found five substantial normative gaps between the applicable regulations and the demands of maqashid al-shari'ah, including: the absence of an impact-based supervision mechanism, the weak protection of the right to mustahik as an active legal subject, the absence of return on social investment (ROSI) standards, the lack of obligations for post-distribution empowerment programs, and the absence of a structured graduation mechanism. A comparative analysis of the regulatory practices of Malaysia, Jordan, Bahrain, Kuwait, and Sudan reinforces these findings. This study recommends a regulatory reconstruction model based on five pillars: impact-based regulation, protection of mustahik rights, cross-institutional data integration, standardization of professional nazhir and amil governance, and digital philanthropic regulatory framework. This model is rooted in al-Syathibi and Ibn Assyria's proposition of the dimensions of tawzi' al-tsarwah and tamkin al-dhu’afa’ as the foundation of Islamic distributive justice
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