Implementasi Pengelolaan Zakat di Aceh

Djawas, Mursyid

doi:10.21093/mj.v15i1.613

Cited by 6 publications

(4 citation statements)

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“…Penyaluran zakat produktif dengan cara pemberian modal, peminjaman modal, pemberian alat-alat produktif baik dalam bentuk benda hidup maupun mati, benda bergerak atau tidak bergerak, bea siswa, bantuan biaya kesehatan dll. Sedangkan secara konsumtif yakni bantuan bencana alam, bantuan pada mustahiq usia lanjut, fakir yang tidak mampu bekerja, dan lainnya (Jawas, 2016).…”

Section: Baznas Aceh Darussalamunclassified

Muzakki Sebagai Investor Dalam Pengelolaan Zakat Produktif (Pengembangan Ekonomi Ummat Melalui Sistem Zakat Produktif Baznas)

Azizah

2021

AJIEL

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This era of globalization is full of challenges of the times, including the nation's economic problems. The majority of Indonesian people are Muslims, where there is an obligatory ibadah to give zakat if the assets have reached the haul and nisab. In Indonesia, there is an Amil Zakat Agency called BAZNAS. The zakat regulation in Indonesia is Law NO. 23 of 2011 concerning zakat management, guidance on the implementation of productive zakat. Productive zakat is learning zakat funds to generate profit (profit). Of course, this is a very profitable and effective zakat system if implemented effectively and efficiently. However, the problem is the lack of zakat funds to measure large-scale business development. The solution that is used following the times is an investment model. Where muzakki are used for their capital services, if the investment returns of the investors reach the haul and nisab, their zakat can be withdrawn. It is profitable to pay the muzakki tax fee.Keywords: Investment; Muzakki; Productive Zakat.AbstrakDi masa globalisasi ini penuh dengan tantangan zaman, termasuk masalah ekonomi bangsa. Mayoritas masyarakt Indonesia adalah beragama Islam, di mana terdapat suatu ibdah wajib untuk berzakat jika harta telah mencapai haul dan nishab. Di Indonesia sendiri terdapat Badan Amil Zakat yang disebut BAZNAS. Peraturan zakat di Indonesia yakni UU NO. 23 Tahun 2011 tentang pengelolaan zakat mengatur tentang pelaksanaan zakat produktif. Zakat produktif adalah pengumpulan dana zakat untuk kemudian dikelola supaya menghasilkan laba (untung). Tentunya ini adalah system zakat yang sangat menguntungkan dan efektif jika terlaksana secara efektif dan efisien. Tetapi permasalahan yang timbul adalah kurangnya dana zakat untuk kukuran pengembangan usaha skala besar. Solusi yang dipakai mengikuti zaman adalah model investasi. Di mana muzakki digunakan jasa modalnya. Apabila laba investasi para investor mencapai haul dan nishab maka dapat ditarik zakatnya. Hal ini menguntungkan terlebih terdapat aturan pengurangan biaya pajak bagi muzakki.Kata kunci: Investasi; Muzakki; Zakat Produktif.

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Section: Baznas Aceh Darussalamunclassified

Muzakki Sebagai Investor Dalam Pengelolaan Zakat Produktif (Pengembangan Ekonomi Ummat Melalui Sistem Zakat Produktif Baznas)

Azizah

2021

AJIEL

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“…Pentingnya kedudukan zakat sangat jelas disebutkan dalam Al-Qur'an kata zakat (alzakat) yang sering kali dirangkaikan dengan kata sholat (al-shalat) sebanyak 72 kali menurut hitungan Ali Yafie (Djawas, 2016). Hal ini kemudian dijelaskan lebih mendalam oleh M. Quraish Shihab dalam tafsir al-Misbah, bahwa zakat memiliki urgensi yang sebanding dengan shalat, seperti nampak dalam surat Al-Baqarah ayat 43 yang mengungkapkan bahwa sholat merupakan dua pilar utama dari keislaman seseorang.…”

Section: Pendahuluanunclassified

Efektivitas Penerapan Strategi Penghimpunan Dana Zakat Dan Wakaf

Aziz,

Masruri,

Sandi

et al. 2021

MJSE

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Baitul Qur'an Social Fund Institution is one of the social fund institutions in Ponorogo which is located in Gontor, Mlarak, Ponorogo. This institution was established in 2015 and under the management of the Baitul Qur'an Islamic Boarding School Sholeh Children's. the unique features of this institution is that in raising funds uses the ZISCO system strategy, ZISWAF pickup which was adopted from the YDSF Al-Fatah Surabaya system. This system is carried out by visiting several donors in order to pick up the donations that will be distributed. This has improved the good relationship between muzakki and institutions, thus strengthening the friendship and sense of kinship between the two parties. The funds that have been collected will be distributed to ashnaf who really need the funds through several programs at the Baitul Qur'an Social Fund Institution.

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“…Dalam Majma Lughah al-Arabiyyah, Al-Mu'jam al-Wasith, Juz I (Dar al-Ma'arif, 1972) secara bahasa "zakat" memiliki beragam makna, yaitu; al-barakah (keberkahan), al-namaa (pertumbuhan dan perkembangan) dan al-thaharah (kesucian). Adapun zakat menurut istilah menurut Sayyid Sabiq dalam kitabnya Fiqh al-Sunnah, Juz I (Beirut: Dar al-Kutub al-Araby, 1969) adalah sebutkan untuk "hak" Allah yang dikeluarkan oleh orang Islam dari obyek yang masuk dalam kategori wajib zakat senilai yang ditentukan dengan metode perhitungan tertentu kepada delapan orang yang berhak menerimanya atau populer dengan sebutan delapan asnaf 1 (Djawas 2016).…”

Section: Akuntansi Zakat Dan Organisasi Pengelola Zakat (Opz)unclassified

Tujuh Belas Tahun Studi Akuntansi Zakat Di Indonesia: Sebuah Reviu Sistematik Dan Saran Untuk Riset Di Masa Mendatang

Sofyani

2019

accounting, auditing, information

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<p><em>Roughly 17 years have passed since the first article on zakat accounting was written by Harahap and Yusuf (2002). Until 2019 today, the average accounting zakat articles published in accredited journals ranking 2 and 3 are only 1.53 per year. This indicates that attention to the issue of accounting for zakat by accounting academics is low. Various problems related to zakat accounting research are presented in this paper, starting from the shallowness of the study, there was no connection between one research with other research, and monotonous topics which have no follow-up on research design that should be more in-depth. Many papers also did not really present practical and theoretical contributions. Various research paradigms which are actually very valuable to be employed in zakat accounting research have also not been explored further. Departing from the various problems, this paper tries to provide direction for future research regarding zakat accounting issue. This paper is a systematic review of published research as well as developments in academic and practices issues in the field related to zakat accounting and Zakat Management Organization (OPZ). Review results offers three points of improvement for future studies, namely the proposal of several contemporary issues/topics that need to be investigated, the research paradigm recommended to be applied, and theories or concepts that need to be tested related to research on zakat accounting.</em></p>

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Implementasi Pengelolaan Zakat di Aceh

Cited by 6 publications

References 0 publications

Muzakki Sebagai Investor Dalam Pengelolaan Zakat Produktif (Pengembangan Ekonomi Ummat Melalui Sistem Zakat Produktif Baznas)

Muzakki Sebagai Investor Dalam Pengelolaan Zakat Produktif (Pengembangan Ekonomi Ummat Melalui Sistem Zakat Produktif Baznas)

Efektivitas Penerapan Strategi Penghimpunan Dana Zakat Dan Wakaf

Tujuh Belas Tahun Studi Akuntansi Zakat Di Indonesia: Sebuah Reviu Sistematik Dan Saran Untuk Riset Di Masa Mendatang

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