Analisis perbandingan kelembagaan BAZNAS dan BWI dalam pengelolaan instrumen keuangan sosial islam
Abstract
BAZNAS and BWI are official state institutions that play strategic roles in the management of Islamic social finance instruments in Indonesia. However, both institutions have different institutional characteristics, authorities, and operational mechanisms. These differences make a comparative institutional study between BAZNAS and BWI important in understanding the effectiveness of zakat and waqf management in Indonesia. This study aims to analyze and compare the institutional frameworks of BAZNAS and BWI in managing Islamic social finance instruments. The research employs a qualitative method using a library research approach through the analysis of laws and regulations, institutional reports, scientific journals, and other relevant literature. The findings indicate that BAZNAS has an operational role in the direct collection and distribution of zakat funds, while BWI primarily functions as a regulatory institution and supervisor of nazhir in waqf management. In addition, both institutions face similar challenges, such as low public literacy, limited human resources, and the suboptimal digitalization of Islamic social fund management. Therefore, strengthening institutional synergy, regulatory harmonization, and the integration of digital systems are necessary to improve the effectiveness of Islamic social finance management in Indonesia.
Downloads
References
Angelia, A., & Hidayat, P. (2026). Zakat Sebagai Instrumen Fiskal Islam : Potensi Dan Optimalisasi Untuk Penerimaan Negara Dalam Konteks Indonesia. Jurnal Ekonomi Syariah, 3(1), 168–175.
BAZNAS RI. (2026). Laporan dampak zakat program ekonomi BAZNAS RI terhadap pengentasan kemiskinan tahun 2025. Puskas Baznas.
Dewi, M. T., & Wardana, G. K. (2024). Profitability of Sharia Banking in Southeast Asia : International Journal of Economics Development Research. 5(3), 1302–1317. https://repository.uin-malang.ac.id/20433/
Fauzi, R. A., & Wardana, G. K. (2023). Profitabilitas Bank Umum Syariah di Indonesia: Pembiayaan Murabahah dan Ijarah. I’thisom: Jurnal Ekonomi Syariah, 2(1), 55–64. https://repository.uin-malang.ac.id/15641/
Khumairoh, D., & Rahman, T. (2024). Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Zakat. Ekonomi, Keuangan, Investasi dan Syariah (Ekuitas), 5(4), 617–626. https://doi.org/10.47065/ekuitas.v5i4.5002
Nada, E. Q., & Wardana, G. K. (2023). The influence of profitability ratio on corporate zakat expenditure. El Dinar: Jurnal Keuangan dan Perbankan Syariah, 6(1). https://repository.uin-malang.ac.id/14312/
Nashirudin, M., Razali, R., & Ulfah, A. K. (2025). Modernizing Zakat and Waqf Management Indonesia : a Legal and Governance Perspective. Mazahib: Jurnal Pemikiran Hukum Islam, 24(1), 198–220.
Raisya, N. A., Fitriani, A., & Sarah, N. M. (2022). Pengelolaan zakat dan wakaf dalam ekonomi Islam. Religion: Jurnal Agama, Sosial, dan Budaya, 3(2), 375–390.
Republik Indonesia. (2004). Undang-Undang Nomor 41 Tahun 2004 tentang Wakaf.
Republik Indonesia. (2011). Undang-Undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat.
Rohman, A. H., & Wardana, G. K. (2021). Implementasi pengelolaan dana wakaf uang di Indonesia. EL DINAR: Jurnal Keuangan dan Perbankan Syariah, 2(1), 53–64. https://repository.uin-malang.ac.id/10098/
Susilo, A. (2025). Menyelisik potensi zakat, kemiskinan, dan pembangunan berkelanjutan. Jurnal Ekonomi dan Bisnis Islam, 6(5), 2255–2266.
Copyright (c) 2026 Isnaeni Nur Auliya, Guntur Kusuma Wardana
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
