Tadbir urus dalam sesebuah organisasi merupakan faktor penting dalam menentukan objektif dan matlamatnya tercapai. Tadbir urus yang baik adalah institusi yang bertanggungjawab, telus dan adil. Prinsip-prinsip ini akan memastikan pencapaian matlamat dan objektif institusi. Bagi institusi zakat, tadbir urus yang baik dapat menyumbang kepada kecekapan dan keberkesanan dana zakat. Pemeriksaaan dan kawalan dari pelbagai mekanisme tadbir urus penting kerana institusi zakat mengawal sumber kewangan yang besar. Justeru, kajian ini akan membincangkan tadbir urus pengagihan zakat dilihat dari segi bantuan dan skim yang diberikan kepada asnaf berdasarkan pendekatan Maqasid Syariah. Kajian ini berbentuk kualitatif dengan perolehan data sekunder melalui dokumentasi, historika dan observasi penyelidik. Hasil kajian mendapati tadbir urus pengagihan zakat bertepatan dengan prinsip Maqasid Syariah. Kajian ini juga diharapkan boleh membantu institusi zakat dalam menarik lebih ramai pembayar zakat dan seterusnya menjadi rujukan kepada para akademik dan penyelidikan di masa depan.
The objective of this study is to explain the determination and implications of the gold ribawi 'illat for the use of fiat money according to Islamic views. This determination implies the practice of Muslims including the methods of transactions using currency, zakat and mudarabah capital. This study is qualitatively descriptive by reviewing the views of scholars' in their respective works. The data is analyzed descriptively and comparative to get the most appropriate view. The findings show that there are two views, the views that consider the 'illat ribawi emas include fiat money and the opposite view. As a result, this study chooses the first view that fiat money containing the gold ribawi 'illat. Thus, fiat money transaction law is the same as the law of gold transactions. This study is useful for Muslims in terms of transactions using fiat money in payment of zakat, capital provision and currency exchange.
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