Law Number 8 of 2019 concerning the Implementation of Hajj and Umrah Worship, discusses the polemic and disharmony of Law Number 34 of 2014 concerning Hajj Financial Management. The elimination and transfer of the functions and duties of the Badan Pengelola Dana Abadi Umat (BP-DAU) to the Ministry of Religion resulted in disharmony. Not only in the regulatory aspect but in institutions. Some questions or problem formulations that arise in this paper are, what are the dynamics in the management of the Umat Endowment Fund? Second, what are the factors of institutional disharmony and legal aspects in the management of the Dana Abadi Umat? How is the impact of this disharmony on the management of the Dana Abadi Umat?In answering these questions the authors use the Library research method with a statutory approach (Statue approach), which is built on legal theories, tiered legal theory "The Hierarchy Of law", then the principles of legal preference, as well as Synchronization and Harmonization of laws. invite. This dualism is caused by disharmony between the PKH law and the PIHU law, disharmony in the PIHU Law is built on various factors and aspects, so that the PIHU Law is deemed not to apply the principle of legacy and the principle of forming good legislation. This dualism in the management of the DAU can affect the existence of BPKH and open up conflicts and problems in the future.

The purpose of this study is to describe the policies taken by the government in the financial management of Hajj in Indonesia through the siyasah syar'iyah paradigm. The questions that arise in this study are regarding the role of the state in the management of Hajj finances and how the policies of Hajj financial management in Indonesia are in the perspective of siyasah syar'iyah. This research is a library research, with a normative legal research method that uses the siyasah syar'iyah approach. After conducting in-depth research, it was concluded that the government in this case through the BPKH seeks to carry out its role in the field of the 'ala al-hajj and Maliyah areas by building the management and investment of hajj funds that are in line with the siyasah syar'iyah, so that the policies that have been implemented by the government in managing the hajj funds include: the initial deposits, the efforts to maintain the value of BPIH, as well as the placements in Islamic banks. It is an effort to achieve Maqasid Syariah, namely the values of benefit that are specifically for the Hajj pilgrims and the community in general which are the government's goal in this policy.

Hajj financial management, especially within the scope of the Ummah Endowment Fund, has a dark record that must be corrected. Not only limited to investment, but the discourse of Hajj funds for infrastructure is also one of the government’s efforts so that Hajj funds can provide use-value. Legal certainty, justice, equality, prohibition of acting arbitrarily, and creating welfare and social cohesiveness in society are the principles of good governance. In Indonesia, to establish an orderly organization of Hajj, laws and regulations, government regulations, presidential regulations, and regulations for the Hajj Financial Management Agency have been made. As for the formulation of the problem in this paper, how are the dynamics of the financial management of Indonesian Hajj?, and how are the efforts to manage the Hajj finances based on good governance?. This research is library research, using a normative juridical method with a statutory approach. Some of the findings in this study indicate that regulations in the financial management of Hajj provide a polemic of its own so that it loses its identity and principle. Dualism of authority, inefficient management, and the potential for fraud are demands to fix the messy financial management of Hajj, towards good governance-based Hajj financial management.

Ayatun At-Takaful Ijtima’i dan Realisasinya Dalam Penggunaan  Dana Haji Infrastruktur Ekonomi kebersamaan di sebut juga dengan At-Takaful Al-Ijtima’I. Pada prinsipnya ekonomi kebersamaan bertujuan untuk tolong-menolong, mewujudkan kebahagian dan kebersamaan, sebagaimana prinsip-prinsip ekonomi kebersamaan tersirat dalam QS Al-Qashas ayat 77, Al-hujurat ayat 13 dan Al-Maidah ayat 2. Pelaksanaan ibadah haji dengan waktu tunggu yang cukup lama, mengharuskan dana yang telah disetorkan oleh Jemaah untuk dimanfaatkan agar lebih memiliki nilai guna, sebagaimana amanat Undang-undang No 34 tahun 2014 tentang Pengelolaan Keuangan Haji. Namun wacana dana haji untuk infrastruktur menuai kontroversi dan peneloakan, melalui tulisan ini, penulis mengkaji aplikasi prinsip ayat-ayat ekonomi dengan menggali ayat-ayat tersebut secara penafsiran, maupun pemaknaannya dalam ekonomi kebersamaan, dan aplikasi ekonomi kebersamaan dalam pengelolaan dana haji untuk infrastruktur, dan bagaimana urgensi nya. Terlepas dengan segala polemik dana haji untuk infrastruktur, BPKH telah mengaplikasikan prinsip ekonomi kebersamaan dalam pengelolaan dana haji, sebagaimana hal ini terlihat dalam program kemaslahatan BPKH.