Tantangan dan Peluang Implementasi Zakat Profesi bagi ASN di Kota Binjai Berdasarkan UU No. 23 Tahun 2011

Abstract

This study explores the challenges and opportunities in implementing the professional zakat policy for Civil Servants (ASN) in Binjai City, based on Law No. 23 of 2011 on Zakat Management. The research aims to analyze the obstacles faced by the local government in improving ASN compliance with professional zakat obligations and identify opportunities to optimize the policy’s application. The research employs field studies with a qualitative approach, using interviews, observations, and document analysis. The findings reveal several major challenges, including low individual awareness among ASN regarding their professional zakat obligations, uncertainty in the application of the relevant nisab (minimum threshold), and the limited regulatory framework that currently relies only on the mayor's circular. Moreover, there is an urgent need to enhance the accountability and transparency of zakat management, as well as to improve the data collection of Mustahiq (zakat recipients) and Muzakki (zakat payers). However, the study also identifies various opportunities, such as the potential for stronger collaboration between the local government and BAZNAS (National Zakat Agency) and the use of digital technology to facilitate zakat payments and reporting processes. The study concludes that the successful implementation of professional zakat for ASN in Binjai City requires regulatory improvements, increased public awareness, and strengthened partnerships among stakeholders. By maximizing these opportunities, the policy has the potential not only to increase zakat revenue but also to enhance the social function of zakat in promoting more equitable community welfare.