Azzam, Nafidz and , Fahmi Ali Hudaefi, SEI., MSh. Fin. (2026) Analisis Perubahan Standar Kemurnian Emas (Karat) pada Nishab Zakat Pendapatan dan Jasa dalam SK Ketua Badan Amil Zakat Nasional No. 15 Tahun 2026 Perspektif Fikih dan Hukum Positif. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to examine the legal basis, limits of authority, and conformity of the policy on determining the nishab for income and service zakat based on 14-karat gold in the Decree of the Chairman of BAZNAS No. 15 of 2026, viewed from the perspectives of positive law and classical Islamic jurisprudence. This descriptive qualitative research utilizes data collection techniques in the form of documentation and library research, analyzed descriptively and analytically. The findings indicate that BAZNAS established the policy by synthesizing the principles of the Hanafi and Maliki schools alongside economic stability considerations, but disregarded the precautionary principle of the Shafi'i and Hanbali schools. In positive law, this policy indicates an excess of administrative authority (ultra vires) because the authority to determine zakat calculation procedures should fall under a Minister of Religion Regulation (PMA) as mandated by Law No. 23 of 2011, along with weak legitimacy due to the absence of a specific fatwa from the Indonesian Council of Ulema (MUI). Therefore, this study suggests that BAZNAS should not alter the nishab standards solely through a Decree, but must coordinate with the Ministry of Religion to formulate a PMA and request an official MUI fatwa to ensure legal certainty and justice for muzakki.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | 14-karat gold, BAZNAS, Islamic jurisprudence, positive law, zakat nishab. |
| Subjects: | B Al Islam; Pcychology; Philosophy; Religion > BA Islamic > Hukum Ekonomi Islam K Law > Indonesia Law |
| Divisions: | Fakultas Agama Islam > S1 Hukum Ekonomi Syariah |
| Depositing User: | NAFIDZ AZZAM |
| Date Deposited: | 06 Aug 2026 02:26 |
| Last Modified: | 06 Aug 2026 02:26 |
| URI: | http://eprints.ums.ac.id/id/eprint/146457 |
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