Pengelolaan Zakat Mal Dalam Tinjauan Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 (Studi Kasus Di Lazis Muhammadiyah Madiun)

Zakat is important in economic development. Due to the abundant potential in zakat, to realize this, the government plays an active role in perfecting the applicable laws and regulations. The community it self must also be aware of the obligation as Muslimsto pay zakat and give trust to zakat institutions to manage their zakat. Assets that must be issued zakat in law number 23 of 2011 are zakat fitrah and zakat mal. Zakat mal is a type of zakat issued on assets owned by individuals or institutions based on terms and conditions that have been stipulated by Islamic law. The purpose of this study was to determine the management of zakat mal at the Amil Zalat Infak Shodaqoh Muhammadiyah Institute (LAZISMu) Madiun was in accordance with Law Number 23 of 2011. This type of research was qualitative with case study methods and data colletion through interviews, documentation and observation. The results of this study state that the management of zakat mal funds in LAZISMu Madiun is in accordance with Law Number 23 of 2011. Because LAZISMu has a target program for distributing professional zakat, referring to Q.S At-Taubah verse 60, regarding mustahik who are entitled to receive zakat. This is in accordance with Law Number 23 of 2011 in Chapter III articles 25 and 2