Between Policy and Practice: Evaluating Zakat Governance under Regional Regulation No. 16/2018 in Sungai Penuh City, Indonesia

Abstract

This study is grounded in Regional Regulation of Sungai Penuh City Number 16 of 2018 on the management and distribution of zakat through the Amil Zakat Institution (BAZNAS) of Sungai Penuh City. In practice, however, some community members continue to distribute their zakat directly to mustahik (eligible recipients) or through mosques rather than through the official institution, raising questions about the extent to which the regulation has been effectively implemented. This study aims to examine the mechanisms of zakat collection, management, and distribution at BAZNAS of Sungai Penuh City and to analyze the implementation of Regional Regulation Number 16 of 2018. A qualitative descriptive method was employed, with data collected through observation, interviews, and documentation. The findings reveal that BAZNAS of Sungai Penuh City collects only zakat maal (wealth zakat) and professional zakat through direct and indirect methods, and that total collections declined annually over the 2020–2025 period. Furthermore, the implementation of Regional Regulation Number 16 of 2018 has generally adhered to the stipulated procedures, as reflected in the structured execution of collection, management, reporting, and distribution activities. Nevertheless, its implementation remains suboptimal and requires further improvement. These findings underscore the importance of strengthening zakat governance at the regional level, with practical implications for local zakat authorities and policymakers.