TINJAUAN HUKUM ISLAM TERHADAP PROSEDUR MANAJEMEN PENGELOLAAN ZAKAT DI BAZNAS KABUPATEN TAKALAR
Abstract
Abstrak
Islam mengenal konsep zakat, dimana merupakan kewajiban tiap umat islam. Zakat memiliki peranan yang sangat strategis dalam upaya pengentasan kemiskinan atau pembangunan ekonomi. Agar tujuan zakat dapat tercapai maka zakat perlu dikelola secara baik dan profersional demi kemaslahatan ummat. Pokok permasalahan dalam penelitian ini adalah bagaimana prosedur manajemen pengelolaan zakat dan pandangan hukum islam terhadap pengelolaan zakat. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian lapangan (field Research), dengan pendekatan yang digunakan dalam penelitian ini adalah pendekatan yuridis empiris dan syariat. Hasil penelitian menunjukkan bahwa prosedur pengelolaan zakat oleh Badan Amil Zakat Nasional (BAZNAS) Kabupaten Takalar dilakukan beberapa tahap yaitu perencanaan Rencana Kerja dan Anggaran Tahunan (RKAT) yang dilakukan pada akhir tahun berjalan untuk tahun berikutnya di bulan November atau Desember, dalam pengumpulan zakat, infak dan sedekah (ZIS) bersama Unit Pengumpulan Zakat (UPZ) di beberapa lokasi untuk mempermudah muzakki berzakat, setelah pengumpulan maka dilakukan pendistribusian baik konsumtif maupun produktif dan evaluasi. Dalam tinjauan hukum islam terkait zakat, infak dan sedekah yang didistribusikan berdasarkan program-program, sasarannya terdapat dalam QS at-Attaubah ayat 60. Pendapat ulama serta fatwa-fatwa Majelis Ulama Indonesia (MUI) terkait penyaluran dana zakat tetap mengharuskan ke 8 asnaf.
Kata Kunci: BAZNAS, Manajemen Pengelolaan, Zakat
Abstract
Islam recognizes the concept of zakat, which is the obligation of every Muslim. Zakat has a very strategic role in poverty alleviation or economic development. In order for the purpose of zakat to be achieved, zakat needs to be managed properly and professionally for the benefit of the ummah. The main problem in this research is how the zakat management procedures and Islamic legal views on zakat management. The type of research used in this research is field research, with the approach used in this research is an empirical juridical approach and sharia. The results show that the zakat management procedure by the National Amil Zakat Agency (BAZNAS) of Takalar Regency is carried out in several stages, namely planning the Annual Work Plan and Budget (RKAT) which is carried out at the end of the current year for the following year in November or December, in collecting zakat, infaq and alms (ZIS) together with the Zakat Collection Unit (UPZ) in several locations to make it easier for muzakki to pay zakat, after collection, distribution is carried out both consumptive and productive and evaluation. In a review of Islamic law related to zakat, infaq and alms distributed based on programs, the target is contained in QS at-Attaubah verse 60. The opinions of scholars and the fatwas of the Indonesian Ulema Council (MUI) regarding the distribution of zakat funds still require the 8 asnaf.
Keywords: BAZNAS, Management Management, Zakat.
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