Tinjauan Implementasi Fatwa DSN-MUI Tentang Digital Fundraising Zakat: Studi Kasus Baznas Kota Bandung
Abstract
The development of digital technology has transformed the practice of zakat collection in Indonesia, yet its implementation still faces challenges related to Sharia compliance and governance. Fatwa DSN-MUI No. 116/DSN-MUI/IX/2017 provides a normative foundation for digital zakat fundraising, but few studies have examined its compatibility with the practices of zakat management institutions, particularly the National Zakat Agency (BAZNAS) at the local level. This study employs a descriptive, empirical juridical method to validate the alignment between the Sharia norms in the fatwa and the operational practices of digital fundraising at BAZNAS Bandung City, using interviews and internal document review. The findings show that BAZNAS has implemented the akad wakalah bil ujrah (agency contract with a fee) in digital zakat transactions and has integrated its systems through the SIMBA application. However, obstacles remain, including uneven digital literacy, non-real-time payment gateway integration, and suboptimal special auditing for digital aspects. These findings underscore the need to improve digital-Sharia literacy, strengthen technological infrastructure, establish strategic collaboration with Sharia fintech, and standardize Sharia auditing for digital systems in order to enhance accountability and Sharia compliance in digital zakat collection.
Keywords
Full Text:
PDFReferences
Abdullah, M. F., Lutfi, M., & Abdullah, M. W. (2023). A Combination of Audit Opinion and Sharia Compliance in Increasing Zakat (Charitable Alms) Donor Trust in the National Zakat Agency (BAZNAS) Makassar, Indonesia. International Journal of Research and Innovation in Social Science, VII(X), 1981–1993. https://doi.org/10.47772/IJRISS.2023.701151
Alfarisi, M. S. (2023). Pengaruh audit syariah terhadap tingkat kepercayaan publik di BAZNAS Kota Bandung periode 2017-2021 [Other, Uin Sunan Gunung Djati Bandung]. https://doi.org/10/8_bab5.pdf
Badrawani, W., Amanda, C., Maryaningsih, N., & Wulandari, C. S. (2025). The Role of Digital Payments in Driving Regional Economic Growth: A Panel Data Analysis with Structural Break (No. arXiv:2508.02119). arXiv. https://doi.org/10.48550/arXiv.2508.02119
Canggih, C., Fikriyah, K., & Yasin, A. (2017). Potensi dan realisasi dana zakat indonesia. 1.
Dwiputra, A. (2025a). DIGITALISASI ZAKAT : TRANSFORMASI PENGELOLAAN ZAKAT MELALUI FINTECH SYARIAH.
Dwiputra, A. (2025b). ZAKAT DIGITALIZATION: TRANSFORMATION OF ZAKAT MANAGEMENT THROUGH SHARIA FINTECH.
Ella Wahyuni. (2025). KOMPARASI FATWA DSN-MUI NO.116 DSN-MUI/IX/2017 DAN PUTUSAN IJTIMA ULAMA KOMISI FATWA SE-INDONESIA KE 7 DALAM PERSPEKTIF FIQIH MUAMALAH TERHADAP CRYPTOCURRENCY SEBAGAI UANG ELEKTRONIK [Undergraduate(S1), UIN Fatmawati Sukarno Bengkulu]. http://repository.uinfasbengkulu.ac.id/4743/
Fatwa DSN-116-DSNMUI-IX-2017-2017. (t.t.).
Fuad, L., Alim, Z., & Hakim, A. (2025). Integrasi Teknologi Financial (Fintech) Dalam Fundraising Zakat Di Indonesia: -. Al-Wajih: The Journal of Islamic Studies, 2(1), 1–11. https://doi.org/10.54213/alwajih.v2i1.626
Gita Rizky Agustin, 20111029. (2024). Hubungan Fatwa DSN-MUI Nomor 116/DSN-MUI/IX/2017 dengan Minat Penggunaan Uang Elektronik Syariah pada Layanan LinkAja Syariah (Studi Kasus pada Mahasiswi S1 IIQ Jakarta). https://repository.iiq.ac.id//handle/123456789/3795
Harfiah Ningrum, G., Dwi Firnanda, R., Purnamasari, W., & Huda, B. (2021). Optimalisasi Peluang Media Digital: Strategi Meningkatkan Fundraising Zakat di Lembaga Taman Zakat Indonesia. Management of Zakat and Waqf Journal (MAZAWA), 3(1), 45–62. https://doi.org/10.15642/mzw.2021.3.1.45-62
Jamaludin, N., & Aminah, S. (2021). Efektifitas Digitalisasi Penghimpunan Dana Zakat pada Badan Amil Zakat Nasional (BAZNAS) Kota Tangerang. Management of Zakat and Waqf Journal (MAZAWA), 2(2), 180–208. https://doi.org/10.15642/mzw.2021.2.2.180-208
Jayadi, A. (2024). Implementation Of Digital Fundraising In Zakat Management MaqāṣId Al-Syarī’Ah Perspective. Indonesian Conference of Zakat - Proceedings, 15–23. https://doi.org/10.37706/iconz.2024.702
Kasri, R. A., & Sosianti, M. W. (2023). DETERMINANTS OF THE INTENTION TO PAY ZAKAT ONLINE: THE CASE OF INDONESIA. Journal of Islamic Monetary Economics and Finance, 9(2), 275–294. https://doi.org/10.21098/jimf.v9i2.1664
Kesuma, M. R. F. (2024). Pengelolaan ZIS & DSKL Berdasarkan KMA No. 606 Tahun 2020 Tentang Pedoman Audit Syariah Studi pada Baznas Kota Yogyakarta [Thesis]. https://dspace.uii.ac.id/handle/123456789/49131
Laporan Keuangan BAZNAS Tahun 2022 Audited. (t.t.).
Luthfiana Nur Khoiriyah, N. : 19102040051. (2023). EFEKTIVITAS PELAKSANAAN DIGITAL FUNDRAISING DALAM MENINGKATKAN PEMBAYARAN ZAKAT DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA YOGYAKARTA [Skripsi, UIN SUNAN KALIJAGA YOGYAKARTA]. https://digilib.uin-suka.ac.id/id/eprint/60224/
Mahardhika, S. (2023a). Analysis of Zakat Collection Based on Sharia Compliance Principles Before and After the Pandemic. Jurnal Ilmiah Ekonomi Islam, 9(2), 2052. https://doi.org/10.29040/jiei.v9i2.8442
Mahardhika, S. (2023b). Analysis of Zakat Collection Based on Sharia Compliance Principles Before and After the Pandemic. Jurnal Ilmiah Ekonomi Islam, 9(2), 2052. https://doi.org/10.29040/jiei.v9i2.8442
Masterplan Eksyar_Preview. (t.t.).
Miftahal Anjarsabda Wira Buana, Moh. Ah Subhan ZA, & Akmalur Rijal. (2022). Strategic Management of Digital Technology in Increasing Zakat Fundraising. 2022, 4. https://doi.org/10.35896/%20jse.v4i1.281
Mufid, A. (2024). Implementasi Teknologi dalam Pengelolaan Zakat, Infaq, Shadaqah, dan Wakaf: Studi Kasus Platform Digital. ZISWAF ASFA JOURNAL, 2(1), 38–59. https://doi.org/10.69948/ziswaf.16
Mulyaning Wulan, H. K. (2025). Internal Audit Role in Digital Zakat Finance: Case Study at a Zakat Institution in Indonesia. ResearchGate. https://doi.org/10.37706/iconz.2018.129
Mulyono, S. H., Ayuniyyah, Q., & Ibdalsyah, I. (2022). Strategi Digital Fundraising Dalam Penghimpunan Dana Zakat: Studi Kasus Lembaga Amil Zakat Global Zakat. Jurnal Ilmiah Ekonomi Islam, 8(1), 67. https://doi.org/10.29040/jiei.v8i1.4346
Mustari, N., Razak, R., Junaedi, J., Fatmawati, F., Hawing, H., & Baharuddin, T. (2024). Multipartner governance and the urgency of poverty alleviation policy: Zakat fundraising management. Cogent Social Sciences, 10(1), 2361529. https://doi.org/10.1080/23311886.2024.2361529
Nisa’, K., Wiaam, I., Handriyani, H., & Sholahuddin, M. (2025). PERAN FATWA DSN MUI DALAM MENDUKUNG REGULASI DAN PERTUMBUHAN KEUANGAN DIGITAL SYARIAH DI INDONESIA. 12(1).
Pusparini, M. D., Bapang, S. H., & Virgiawan, R. (2023). Zakat Fundraising Via Instagram: How Does It Advantageous for Zakat Institutions? Journal of Contemporary Applied Islamic Philanthropy, 1(2), 57–66. https://doi.org/10.62265/jcaip.v1i2.41
Rahman, H. (2021). Inovasi Pengelolaan Zakat di Era Digital (Studi Akses Digital Dalam Pengumpulan Zakat). Dirosat : Journal of Islamic Studies, 6(2), 53. https://doi.org/10.28944/dirosat.v6i2.412
Rahmawati, A. N., & Yuniarto, A. S. (2023a). Analisis Strategi Digital Fundraising Zakat Dalam Meningkatkan Jumlah Muzakki Studi pada Lazismu Wilayah Daerah Istimewa Yogyakarta. Jurnal Kewarganegaraan, 7(1), 813–818. https://doi.org/10.31316/jk.v7i1.4979
Rahmawati, A. N., & Yuniarto, A. S. (2023b). Analisis Strategi Digital Fundraising Zakat Dalam Meningkatkan Jumlah Muzakki Studi pada Lazismu Wilayah Daerah Istimewa Yogyakarta. 7(1).
Rejeb, D. (2020). Blockchain and Smart contract’s contributions to Zakat management system. International Conference of Zakat, 15–24. https://doi.org/10.37706/iconz.2020.207
Rohim, A. N. (2019). OPTIMALISASI PENGHIMPUNAN ZAKAT MELALUI DIGITAL FUNDRAISING. al-Balagh : Jurnal Dakwah dan Komunikasi, 4(1), 59–90. https://doi.org/10.22515/balagh.v4i1.1556
Sahrana, & Batubara, D. (2024). Penghimpunan Zakat Dengan Strategi Fundraising Pada BAZNAS Mandailing Natal. 5(2).
Sarinah, A. N. (2024). Pembayaran zakat dengan metode Non tunai pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Sumedang perspektif fatwa Dsn Mui No. 116/DSN-MUI/Ix/2017 tentang uang elektronik [Other, UIN Sunan Gunung Djati Bandung]. https://digilib.uinsgd.ac.id/96417/
Soehardi, D. V. L. (2023). The role of financial technology in ZISWAF (Zakat, Infak, Alms and Wakaf) collection. Enrichment : Journal of Management, 13(3), 1964–1975. https://doi.org/10.35335/enrichment.v13i3.1513
Sukmawan, Y. A., & Damayanti, D. (t.t.). METODE PENELITIAN HUKUM NORMATIF DAN EMPIRIS SEBAGAI STRATEGI PENGUATAN PERSPEKTIF KAJIAN ILMU HUKUM.
Suryani, D., & Fitriani, L. (2022). Peran Zakat Dalam Menanggulangi Kemiskinan. Al Iqtishod: Jurnal Pemikiran dan Penelitian Ekonomi Islam, 10(1), 43–62. https://doi.org/10.37812/aliqtishod
Thomas, G. N., Nur, S. M. R., & Indriaty, L. (2024). The Impact of Financial Literacy, Social Capital, and Financial Technology on Financial Inclusion of Indonesian Students. International Research Journal of Economics and Management Studies, 3(4). https://doi.org/10.56472/25835238/IRJEMS-V3I4P140
Utami, P., Suryanto, T., Ghofur, R. A., & Nasor, M. (2020). REFLEKSI HUKUM ZAKAT DIGITAL PADA BAZNAS DALAM RANGKA PENINGKATAN KESEJAHTERAAN MUSTAHIK. Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan, 11(1), 53–70. https://doi.org/10.32493/jdmhkdmhk.v11i1.5608
UU 23 Tahun 2011. (t.t.).
Wahyudi, W., Hidayat, H., & Kholid, H. (2024a). The Role of Digital Media Against Zakat Fundraising in The Perspective of Sharia Economic Law (Research Study at the IZI Institute). Jurnal Indonesia Sosial Sains, 5(03), 410–428. https://doi.org/10.59141/jiss.v5i03.997
Wahyudi, W., Hidayat, H., & Kholid, H. (2024b). The Role of Digital Media Against Zakat Fundraising in The Perspective of Sharia Economic Law (Research Study at the IZI Institute). Jurnal Indonesia Sosial Sains, 5(03), 410–428. https://doi.org/10.59141/jiss.v5i03.997
Wahyuni, T., & Purna, F. P. (t.t.). Standardization of The Digital Zakat Platform based on The Fatwa Study of DSN MUI No 15 Year 2011 Concerning Withdrawal, Maintenance, and Distribution of Zakat Assets.
DOI: http://dx.doi.org/10.35329/jalif.v11i1.6800
Article Metrics
Abstract views : 40 times | 
PDF - 16 times
Refbacks
- There are currently no refbacks.
Alamat Penyunting & Distribusi:
J-Alif : Jurnal Penelitian Hukum Ekonomi Syariah dan Budaya Islam
Kantor LPPM Universitas Al Asyariah Mandar Gedung Rektorat Lt. 1, Jl. Budi Utomo No. 2 Manding, Kec. Polewali, Kab. Polewali Mandar, Prov. Sulawesi Barat
Telp./Fax (0428) 21038
Email: jurnalalif@gmail.com
Website:https://journal.lppm-unasman.ac.id/index.php/jalif
View Journal | Current Issue | Register
Penerbit:
Lembaga Penelitian dan Pengabdian Masyarakat Universitas Al Asyariah Mandar
Indexed by:
Member of:
J-Alif : Jurnal Penelitian Hukum Ekonomi Syariah dan Budaya Islam is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.