Al-Fajwah al-Tanẓīmiyyah fī al-Tamwīl al-Mukhtalaṭ: Dirāsah Naqdiyyah li-Lawā’iḥ al-Zakāh al-Intājiyyah bi-Manẓūr Maqāṣid Abū Zahrah
Penulis
Akmal Hidayah
Ahmad Muqorobin
Imam Kamaluddin
Benazza Ikram
تهدف هذه الدراسة إلى التقييم النقدي للفجوة التنظيمية في لوائح الزكاة الإنتاجية في إندونيسيا، خصوصًا القانون رقم ٢٣ لعام ٢٠١١، في سياق التمويل المختلط (blended finance) الذي يجمع بين قطاعي التمويل الاجتماعي والتمويل التجاري الشرعي. في ظل التحول العالمي نحو استدامة برامج التمكين الاقتصادي، تبرز المساهمة العلمية والأصالة لهذا البحث في تقديم إطار نقدي يربط بشكل منهجي بين مبادئ التشريع الإسلامي وأحكام القانون الوضعي. وفي هذا الصدد، تم اختيار مقاصد الشريعة من منظور الإمام محمد أبو زهرة كأداة تحليلية رئيسية، وذلك لقدرة نظريته الفريدة على توفير معايير تقييمية دقيقة وشاملة تربط بوضوح بين أبعاد بناء الفرد، والعدالة النسقية، والمصلحة العامة. تعتمد هذه الدراسة على المنهج القانوني المعياري متخذة نهج الدراسة المكتبية وتحليل المحتوى النوعي للوائح. وتقتصر حدود الدراسة على الفحص النصي والتحليل المعياري للوائح الوطنية الصادرة عن الهيئة الوطنية للزكاة (BAZNAS) وهيئة الخدمات المالية (OJK)، حيث تُفحص المواد التنظيمية وتُطابق مع ركائز مقاصد أبو زهرة الثلاثة لتحديد أي تداخل أو فراغ قانوني في آليات التنفيذ، وذلك دون الخوض في تقييم البيانات التجريبية أو الإحصائية الميدانية. وقد كشفت نتائج البحث عن غياب جسر قانوني كافٍ يدعم آليات التمويل المختلط. ومن خلال عدسة مقاصد أبو زهرة، تبين أن السياسات الحالية لا تزال غير مثالية؛ فهي تقصر في تلبية ركيزة تهذيب الفرد نتيجة لغياب معايير المرافقة الإلزامية للمستحقين، وتخفق في ركيزة إقامة العدل بسبب الغموض الذي يكتنف آليات تقاسم المخاطر في العقود المركبة الممتدة عبر السلطات المختلفة، كما تعاني من قصور في تحقيق جلب المصلحة جراء عدم الكفاءة الإدارية والبيروقراطية المتقاطعة. وبناءً على ذلك، توصي الدراسة بضرورة الإسراع في تنسيق اللوائح عبر القطاعات وتأسيس بنية تكامل رقمي متطورة، من أجل خلق بيئة مالية إسلامية شاملة تضمن تحقيق الاستقلال الاقتصادي المنشود للأمة.
Abd. Wahab, N., Zainol, Z., & Abu Bakar, M. (2017). Towards developing service quality index for zakat institutions. Journal of Islamic Accounting and Business Research, 8(3), 326–333. https://doi.org/10.1108/JIABR-09-2015-0040.
Adnan, N. I. M., Roselam, M. A. C., Hamat, Z., & Furqani, H. (2021). The Distribution of Zakat Fund to the Poor Entrepreneurs Using Micro Finance. International Journal of Academic Research in Business and Social Sciences, 11(2), 231–240. https://doi.org/10.6007/IJARBSS/v11-i2/8666.
Alabi, A. T., Issa, S. O., & Ubandawaki, A. T. (2025). Islamic Green Finance and Sustainable Development Goals: A Maqasid Al-Shari’ah Perspective. In Islamic Green Finance. Routledge. https://www.routledge.com/Islamic-Green-Finance-Towards-Ethical-and-Environmentally-Responsible-Investing/Smolo-Rafique/p/book/9781032889283.
Alim, M. N. (2015). Utilization and Accounting of Zakat for Productive Purposes in Indonesia: A Review. Procedia - Social and Behavioral Sciences, 211, 232–236. https://doi.org/10.1016/j.sbspro.2015.11.028.
Arifqi, Moh. M., Sofyan, A., Mayaningsih, D., & Fitriyah, R. (2024). Productive Zakat Model: Economic Empowerment for Post-COVID-19 Recovery in Indonesia. Al-Muamalat: Jurnal Ekonomi Syariah, 11(1), 75–85. https://doi.org/10.15575/am.v11i1.33518.
Ascarya, A. (2022). The role of Islamic social finance during Covid-19 pandemic in Indonesia’s economic recovery. International Journal of Islamic and Middle Eastern Finance and Management, 15(2), 386–405. https://doi.org/10.1108/IMEFM-07-2020-0351.
Ascarya, A., & Masrifah, A. R. (2023). Developing maqasid index for Islamic CSR: The case of Ummah’s Endowment Fund in Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 16(4), 835–855. https://doi.org/10.1108/IMEFM-12-2021-0474.
Ayuniyyah, Q., Pramanik, A. H., Md Saad, N., & Ariffin, M. I. (2022). The impact of zakat in poverty alleviation and income inequality reduction from the perspective of gender in West Java, Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 15(5), 924–942. https://doi.org/10.1108/IMEFM-08-2020-0403.
Baas, J., Schotten, M., Plume, A., Côté, G., & Karimi, R. (2020). Scopus as a curated, high-quality bibliometric data source for academic research in quantitative science studies. Quantitative Science Studies, 1(1), 377–386. https://doi.org/10.1162/qss_a_00019.
Bashori, A., Mutho’am, M., Arianti, F., Kumala, I. N., Nurviani, E., & Mukarromah, F. L. (2024). THE TRANSFORMATION OF ZAKAT LAW: An Analysis of Ijtihād Maqāṣidī in the Modernisation of Zakat Practices in Indonesia. Jurisdictie: Jurnal Hukum Dan Syariah, 15(1), 34–72. https://doi.org/10.18860/j.v15i1.26733.
Benazza, I., & Akmal, H. (2025). Exploring the Nexus between SRI Sukuk and the SDGs: Malaysia’s Path toward the 2030 Agenda (2015–2023). El-Bahith Review, 25(1), 245–261. https://asjp.cerist.dz/en/article/284262.
Firdaus, F., & Azwar, Z. (2020). The Role of Substantive Understanding Approaches in The Changes of Fiqh. AL-’ADALAH, 17(1), 71–96. https://doi.org/10.24042/adalah.v17i1.6031.
Herianingrum, S., Supriani, I., Sukmana, R., Effendie, E., Widiastuti, T., Fauzi, Q., & Shofawati, A. (2024). Zakat as an instrument of poverty reduction in Indonesia. Journal of Islamic Accounting and Business Research, 15(4), 643–660. https://doi.org/10.1108/JIABR-11-2021-0307.
Herianingrum, S., Widiastuti, T., Hapsari, M. I., Ratnasari, R. T., Firmansyah, F., Hassan, S. A., Febriyanti, A. R., Amalia, R. C., & Muzakki, L. A. (2024). Muzakki and Mustahik ’s collaboration model for strengthening the fundraising capacity of Islamic social finance institutions during COVID-19. International Journal of Ethics and Systems, 40(1), 175–188. https://doi.org/10.1108/IJOES-05-2022-0091.
Hidayah, A., Arif, A., Muqorobin, A., & Ardiani, Y. E. (2026). A Comparative Fiqh Analysis of Hybrid Contracts Regulation in the Cash Waqf Linked Deposit (CWLD). Co-Creation: Jurnal Ilmiah Ekonomi Manajemen Akuntansi Dan Bisnis, 5(1), 1–16. https://doi.org/10.55904/cocreation.v5i1.2267.
Hidayah, A., Benazza, I., Tifani, M. A. A., & Muqorobin, A. (2026). The Integration of Cash Waqf into the Management of Customary Land for the Empowerment of Indigenous People: An Analysis Based on Maqāṣid al-Sharī’ah. Journal of Contemporary Business and Economic Studies, 9(2), 125–143.
Hidayah, A., Zubaidi, S., Ishaq, I. M., & Rafi, M. H. (2026). Qur’anic Mizan and Sustainable Islamic Financial Instruments: A Semantic Analysis. JURNAL ECONOMINA, 5(7), 4075–4090. https://doi.org/10.55681/economina.v5i7.3340.
Idri. (2021). Scientific analysis methods of Islamic law in contemporary studies. International Journal of Progressive Sciences and Technologies (IJPSAT), 29(1), 231–241. http://dx.doi.org/10.52155/ijpsat.v29.1.3599.
Laldin, M. A., & Djafri, F. (2021). The Role of Islamic Finance in Achieving Sustainable Development Goals (SDGs). Springer Books, 107–126. https://doi.org/10.1007/978-3-030-76016-8_6.
Majeed, N., Hilal, A., & Khan, A. N. (2023). Doctrinal Research in Law: Meaning, Scope and Methodology. Bulletin of Business and Economics (BBE), 12(4), 559–563. https://doi.org/10.61506/01.00167.
Mat Daud, M. S., & Wahid, H. (2025). Assessing the role of zakat institutions in the socio-economic sustainability of the poor and destitute in Malaysia. International Journal of Sociology and Social Policy, 45(11–12), 1121–1136. https://doi.org/10.1108/IJSSP-01-2025-0036.
Mukhlishin, Ramadhan, J., & Hayatullah, I. K. (2025). Zakat and Waqf Synergies to Accelerating Sustainable Development. Journal of Sustainable Development and Regulatory Issues (JSDERI), 3(1), 29–54. https://doi.org/10.53955/jsderi.v3i1.56.
Muqorobin, A., Etica, U., Rodliyah, N., Hidayah, A., & Ab Razak, M. R. (2026). Reconstructing Islamic Agricultural Financing Regulations: A Socio-Legal Study using Soft Systems Methodology. Fiat Justisia: Jurnal Ilmu Hukum, 20(1), 47–68. https://doi.org/10.25041/fiatjustisia.v20no1.4722.
Muqorobin, A., Hubur, A., Budiman, A. R., Hidayah, A., & Yahuza, B. S. (2026). Zakat management innovation: Wakalah contract for cash flow stabilization. Asian Journal of Islamic Management (AJIM), 293–306. https://doi.org/10.20885/AJIM.vol7.iss2.art7.
Muqorobin, A., & Urrosyidin, M. S. (2023). The Contribution of Zakat, Infaq, Sadaqa, and Waqf (Ziswaf) Strategic Management in Developing the Prosperity of Ummah. Journal of Islamic Economics and Finance Studies, 4(1), 27–47. https://doi.org/10.47700/jiefes.v4i1.5698.
Muqorobin, A., & Ussholihah, M. (2025). Empowering Mustahiq Through Productive Zakat: A Maqashid Sharia Analysis of The" Surabaya Berdaya" Program. Invest Journal of Sharia & Economic Law, 5(2), 227–242. https://doi.org/https://doi.org/10.21154/invest.v5i2.10439.
Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2), 498–510. https://doi.org/10.1108/JIABR-07-2017-0097.
Raja, K. P. (2021). Analysing the AAOIFI Sharīʿah standard on zakat. Journal of Money Laundering Control, 24(2), 446–460. https://doi.org/10.1108/JMLC-10-2020-0117.
Ramadhita, R., Sudirman, S., & Bachri, S. (2022). Model of Zakat Utilization in the Covid-19 Pandemic Era: Perspective of Maqashid Sharia. Al-Istinbath : Jurnal Hukum Islam, 7(1), 245. https://doi.org/10.29240/jhi.v7i1.4462.
Razak, S. H. A. (2020). Zakat and waqf as instrument of Islamic wealth in poverty alleviation and redistribution: Case of Malaysia. International Journal of Sociology and Social Policy, 40(3/4), 249–266. https://doi.org/10.1108/IJSSP-11-2018-0208.
Ridho, H., Sodiqin, A., & Mujib, A. (2025). The Evolution of Islamic Philanthropy in Indonesia’s Digital Age (2016–2023). Al-Ahkam, 35(1), 31–58. https://doi.org/10.21580/ahkam.2025.35.1.23721.
Rohman, Moh. M., Mu’minin, N., Masuwd, M., & Elihami, E. (2024). Methodological Reasoning Finds Law Using Normative Studies (Theory, Approach and Analysis of Legal Materials). MAQASIDI: Jurnal Syariah Dan Hukum, 204–221. https://doi.org/10.47498/maqasidi.v4i2.3379.
Santoso, I. R., Mallongi, S., Siradjuddin, & Paly, M. B. (2023). The Conceptual Framework of Mustahiq Entrepreneurs’ Welfare in Productive Zakat Empowerment (Sharia Maqasid Approach). In N. Mansour & L. M. Bujosa Vadell (Eds), Islamic Sustainable Finance, Law and Innovation (pp. 33–43). Springer Nature Switzerland. https://doi.org/10.1007/978-3-031-27860-0_4.
Sarif, S., Ali, N. A., & Kamri, N. ‘Azzah. (2024). Zakat for generating sustainable income: An emerging mechanism of productive distribution. Cogent Business & Management, 11(1), 2312598. https://doi.org/10.1080/23311975.2024.2312598.
Schotten, M., El Aisati, M., Meester, W. J. N., Steiginga, S., & Ross, C. A. (2017). A Brief History of Scopus: The World’s Largest Abstract and Citation Database of Scientific Literature. In F. J. Cantú-Ortiz (Ed.), Research Analytics (1st edn, pp. 31–58). Auerbach Publications. https://doi.org/10.1201/9781315155890-3.
Syed Yusuf, S. N., Sanawi, N. H., Ghani, E. K., Muhammad, R., Daud, D., & Kasim, E. S. (2024). Examining technology improvement, procedural application and governance on the effectiveness zakat distribution. International Journal of Ethics and Systems, 40(1), 103–126. https://doi.org/10.1108/IJOES-02-2022-0031.
Tarique, K. M., Islam, R., & Mohammed, M. O. (2021). Developing and validating the components of Maqasid al-Shari’ah -based performance measurement model for Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 14(2), 366–390. https://doi.org/10.1108/IMEFM-12-2018-0432.
Wahab, N. Abd., & Rahman, A. R. A. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research, 2(1), 43–62. https://doi.org/10.1108/17590811111129508.
White, M. D., & Marsh, E. E. (2006). Content Analysis: A Flexible Methodology. Library Trends, 55(1), 22–45. https://doi.org/10.1353/lib.2006.0053.
Widiastuti, T., Auwalin, I., Rani, L. N., & Ubaidillah Al Mustofa, M. (2021). A mediating effect of business growth on zakat empowerment program and mustahiq’s welfare. Cogent Business & Management, 8(1), 1882039. https://doi.org/10.1080/23311975.2021.1882039.
Zaenal, M. H., Astuti, A. D., & Sadariyah, A. S. (2018). Increasing urban community empowerment through changing of poverty rate index on the productive zakat impact. IOP Conference Series: Earth and Environmental Science, 106, 012104. https://doi.org/10.1088/1755-1315/106/1/012104.
Zahrah, M. A. (1996). Al-milkiyyah wa naẓariyyat al-‘aqd fī al-Syarī‘ah al-Islāmiyyah. Dār al-Fikr al-‘Arabī.
Zahrah, M. A. (1998). Uṣūl al-fiqh. Dār al-Fikr al-‘Arabī.
Zakaria, M. (2014). The Influence of Human Needs in the Perspective of Maqasid al- Syari’ah on Zakat Distribution Effectiveness. Asian Social Science, 10(3), p165. https://doi.org/10.5539/ass.v10n3p165.
Bilah sisi Artikel
Hak Cipta (c) 2026 Akmal Hidayah, Ahmad Muqorobin, Imam Kamaluddin, Benazza Ikram

Artikel ini berlisensi Creative Commons Attribution 4.0 International License.