Juridical Review of Zakat Sharia Mutual Funds in Indonesia (Study at the National Amil Zakat Agency BAZNAS)
BAZNAS (National Amil Zakat Agency) provides new innovations in the form of payment of Islamic mutual fund zakat in cooperation with PT Nusantara Sejahtera Investama. Payment of sharia mutual fund zakat is questionable whether it has fulfilled the requirements and compulsory of zakat law such as nishab and haul and halal of zakat sharia mutual funds. Investment Managers as managers of Islamic mutual fund products must provide halal guarantees so that there are no fears of a mixture of halal and non halal assets and must have a good operational system in terms of complying with sharia principles. In Indonesia, rules regarding zakat mutual funds have not been regulated in detail and still raise legal questions. This research is to find out and analyze whether zakat sharia mutual funds in Indonesia at BAZNAS have fulfilled the legal requirements and zakat compulsory requirements as well as how to regulate sharia mutual fund zakat in Indonesia. This type of research is a type of library research. The results of this study conclude that sharia mutual fund zakat in Indonesia conducted by BAZNAS has fulfilled the legal requirements and zakat compulsory requirements and there are no detailed regulations governing sharia mutual fund zakat in Indonesia.