Management of zakat funds as a source of qardh financing in baitul maal wat tamwil (BMT) in Indonesia zakat regulations
Rizky Wibowo, Burhannudin Harahap, Hari Purwadi
This study will discuss Baitul Maal wat Tamwil's (BMT) ability in managing zakat funds as Qardhdi financing in Indonesia zakat regulations. This study uses normative research with a statutory approach and a conceptual approach to answering these research questions. Based on results, it is known that the use of zakat funds as a source of Qardh financing in Baitul Maal wat Tamwil (BMT) in Indonesia zakat regulations is not allowed. Based on Law No. 23 of 2011 concerning Zakat Management, there was no obligation for Mustahiq in returning the zakat it receives to Amil Zakat, and based on the DSN-MUI Fatwa Number 19 / DSN-MUI / IV / 2001 Regarding Qardh, zakat funds were not an allowed source for Qardh financing.