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HomeISFIRE Vol 12– Issue 4 August 2022BAZNAS and the Principles of Shari’a Safety, Regulatory Safety, and NKRI Safety

BAZNAS and the Principles of Shari’a Safety, Regulatory Safety, and NKRI Safety

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In order to maintain public trust, the management of zakat, infaq and alms (ZIS) funds and other social and religious funds (DSKL), BAZNAS RI works in a transparent and accountable manner. The National Board of Zakat also invites all zakat management organisations (OPZ) to continuously maintain the mandate through the application of the “3A” principle, namely Aman Syar’i (Shari’a Safety), Aman Regulasi (Regulatory Safety), and Aman NKRI (National Safety of NKRI/Negara Kesatuan Republik Indonesia).
As a Non-Structural Government Institution that has the responsibility and functions to manage zakat funds and other Islamic religious charities (ZIS) on a national level, BAZNAS must appear and lead this sector as a role model. BAZNAS must lead and set an example through implementing these three principles.

Aman Syar’i, means that the management of zakat carried out by BAZNAS must be in line with the corridors of the Shari’a law. The management of zakat must be in harmony and must not contradict with the sources of the Islamic law: the Al-Quran and Sunnah. Aman Regulasi, refers to the management of zakat in which all management aspects must align with the legal regulations and legislations.


Aman NKRI, refers to the management of zakat in BAZNAS which aims to further strengthen fellowship amongst the nation’s people and avoid all activities/acts of terrorism in order to support the establishment of the Republic of Indonesia. Therefore, BAZNAS invites the Amil Zakat Institutions (LAZ) to increase public trust so that they continue to share and do well.

According to the Law Number 23 Year 2011 on Zakat Management, BAZNAS is the center of ZIS and DSKL activities. Therefore, BAZNAS continues to create trust and distribute its funds to the public through programmes that are carried out in a transparent and accountable manner.

Furthermore, Indonesia is ranked as the most generous country in the world. This should further drive all parties to protect and manage these philanthropic funds in an effective and efficient manner in order to increase public’s trust as they continue to alleviate poverty. In order to support this goal, layered regulations are needed to ensure the safety of people’s funds.
There are three aspects of accountability for ZIS funds for BAZNAS and LAZ, namely regulatory aspects, fiqh, governance aspects, and finance. Meanwhile, the “3A” principles emphasise that no zakat funds should be misused, or used for extremism or terrorism movements, throughout Indonesia.


Armed with these principles of prudence and discipline, the management of ZIS and DSKL carried out by BAZNAS has always been correct and its financial reports have always received an Unqualified Opinion (WTP) since its establishment until now.
Therefore, BAZNAS works hard and urges institutions to implement the “Three Safety Principles”, through which it aims to create safety in the country, this world and in the hereafter.

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