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Analisa Hukum terhadap Pengelolaan Zakat, Infak dan Sedekah Oleh Badan Amil Zakat Nasional Kabupaten Bengkalis dalam Upaya Mewujudkan Kesejahteraan Mustahik Berdasarkan Peraturan Daerah Kabupaten Bengkalis Nomor 3 Tahun 2018
Zakat management aims to improve the welfare of the community. According to Article 4 letter b of the PERDA of Bengkalis Regency Number 3 of 2018 concerning the Management of Zakat, Infaq and Alms, namely increasing the function and role of religious institutions in poverty alleviation efforts to realize community welfare and social justice. The results of ZIS and DSKL collection in Bengkalis district during the 2023 period reached 10.5 M. Based on the results of surveys and research, the potential for zakat in Bengkalis Regency is around 50 M, even the results of research by Baznas RI for the potential of zakat in Bengkalis Regency can reach 1 T. The main problem in this study is how the management of ZIS by Baznas Bengkalis Regency in an effort to realize the welfare of Mustahik based on Local Government Regulation of Bengkalis Number 3 of 2018 and what are the supporting and inhibiting factors of ZIS management by Baznas Bengkalis Regency in an effort to realize the welfare of Mustahik based on Local Government Regulation of Bengkalis Number 3 of 2018. This type of research is normative-empirical legal research, which is a type of research that uses secondary data and is supported by primary data based on field research. Respondents in this study were 22 people consisting of the Chairman of Baznas Bengkalis Regency, the Head of the People's Welfare Section of Bengkalis Regency, and 20 Mustahik in Bengkalis and Bantan Districts. The results of the study concluded that ZIS management in Baznas Bengkalis Regency as a whole was effective but not optimal because it had not been able to reach the estimated potential. However, Baznas Bengkalis Regency is able to achieve the ZIS collection target every year in accordance with the RKAT. Since the issuance of the PERDA of Bengkalis Regency Number 3 of 2018 followed by PERBUP of Bengkalis Number 2 of 2020 and INBUP of Bengkalis Number 1 of 2023 the total ZIS collection has continued to increase. Baznas Bengkalis Regency seeks to realize the welfare of mustahik through the utilization of zakat in the economic sector by providing business capital assistance. Supporting factors for ZIS management include the support of the Bengkalis Regent, direct monitoring by Baznas Bengkalis Regency, very good cooperation between Baznas Bengkalis Regency and UPZ. While the inhibiting factors include the character of Mustahik, Muzakki paying zakat independently, lack of public awareness to pay zakat at Baznas Bengkalis Regency, the vast area of Bengkalis Regency, limited human resources, lack of coordination between LAZ and Baznas Bengkalis Regency.
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