Drawing the Fiscal Boundaries of Zakat in Indonesia’s Makan Bergizi Gratis (MBG) Programme

Muhammad Khatami; Akbar Muraqy

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^(1*)
⁽²⁾

⁽¹⁾Universitas Islam Sunan Kalijaga Yogyakarta
Muhammad Khatami — Corresponding author

Issue: Vol. 1 No. 1 (2026): June
Section: Articles
Received: 05-09-2026
Published: 30-06-2026

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Abstract

This article examines how the asnaf categories are mobilised to draw a boundary between nutritional assistance for the eligible poor (mustahik) and the financing of a government programme. The study employs qualitative document analysis of four polemical texts published in January 2025 and February 2026, one budgetary-context document, and a cross-reading with the Qur’an and three regulations. The analysis distinguishes among actors’ statements, normative provisions, and the researchers’ interpretation. The findings show that the proposal to draw on zakat contained a restriction on recipients from the outset; that the ethical objection is not identical to a rejection of food assistance; and that institutional clarifications reaffirmed the earmarking of funds without demonstrating any change in financing flows. A further notable finding is the conflation of zakat, infak, and sedekah in public communication, even though the three are not subject to identical legal restrictions. The concept of the fiscal boundary-work of asnaf explains how recipient categories are invoked to preserve the earmarking of funds and the authority of administering institutions amid a development agenda. The contribution lies in distinguishing among the alignment of objectives, cooperation in implementation, and the commingling of financing. The conclusions are limited to discourse and normative architecture; programme effectiveness, the behaviour of zakat payers (muzaki), and the actual disbursement of funds require separate evidence.

Keywords

zakatasnaf Free Nutritious Meals (Makan Bergizi Gratis)public financinginstitutional boundaries

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