Sharia Audit Practices at Zakat Institutions in Indonesia: Use of Positive Law and Syar'i Law

Abstract

Sharia audits at Zakat Institutions in Indonesia are an obligation through Law Number 23 of 2011 concerning Zakat Management, that all management of zakat funds, infaq, alms, and other religious social funds (ZIS and DSKL) are audited by the Ministry of Religion in accordance with sharia principles. . This study aims to explain and analyze the practice of sharia auditing in zakat institutions in Indonesia which has been effective since 2020 and a study of the use of positive law and sharia in the implementation of sharia audits. This study uses a descriptive method with a qualitative approach through content analysis on regulations, data, documents. The results of the study indicate that the practice of sharia auditing covers the entire management of ZIS and DSKL funds starting from planning, implementing, coordinating, and reporting by measuring: 1) sharia compliance in management and governance, collection of funds, distribution of funds, and implementation of zakat regulations, and 2 ) transparency which includes financial transparency, management transparency, and program transparency. The use of positive law is an obligation that must be carried out in the implementation of sharia audits . The problem of managing funds that there are no provisions in positive legal regulations and fiqh literature, then the process of priority legal and fiqh instinbath with a set of rules is appropriate to function as a reference in the determination of Islamic law (ijtihâd al-ahhkâm) by sharia auditors. The contribution of novelty in this research is the first research on the journey of implementing sharia audits by the Ministry of Religion at zakat institutions in Indonesia, as well as a study of the use of positive law and syar'i in the implementation of the audit. The results of this study are expected to provide a conceptual contribution and increase knowledge related to the implementation of sharia audits in zakat institutions.