Suchergebnisse

, penghasilan profesi adalah salah satu bentuk harta kekayaan yang dihasilkan dari usaha seseorang, yang tidak jauh berbeda dengan penghasilan lainnya yang diperoleh dari usaha tertentu lainnya seperti usaha pertanian dan perdagangan. Perbedaannya terletak pada sumber penghasilan itu sendiri serta sifat modal yang diinvestasikannya. Kalau usaha pertanian dan perdagangan, misalnya, sumbernya berasal dari hasil tanaman dan barang dagangan dengan modal yang bersifat materiil. Sedangkan penghasilan profesi sumbernya berasal dari jasa dengan modal yang bersifat immateriil berupa kecerdasan dan ketrampilan serta kemampuan pribadi seseorang. Terlepas dari persoalan berbedanya sumber penghasilan tersebut, yang pasti bahwa penghasilan yang diperoleh seseorang dari usahanya itu adalah merupakan harta kekayaan, yang apabila jumlahnya mencapai standar minimum (nishab) wajib zakat, maka wajib hukumnya untuk dikeluarkan zakatnya. Oleh karena itu, dapat ditegaskan bahwa penghasilan profesi sekalipun sumber usahanya tidak disebutkan di dalam nash-nash syari'at (al-Qur'an dan al-Hadits), namun bila jumlahnya mencapai nishab zakat, hukumnya wajib dikeluarkan zakatnya.Adapun cara perhitungannya, menurut penulis, apabila penghasilan itu diperoleh secara periodik, misalnya perhari seperti dokter atau perbulan seperti gaji pegawai atau anggota legislatif, maka pada saat diperolehnya penghasilan itu kemudian dikeluarkan biaya kebutuhan pribadi dan keluarga serta tanggungan lainnya perhari bagi penghasilan dokter, dan biaya kebutuhan pribadi dan keluarga serta tanggungannya perbulan bagi penghasilan gaji bulanan; sedangkan sisanya bila mencukupi nilai nishab hasil pertanian (senilai harga beras 653 kg), maka wajib dikeluarkan zakatnya 5%. Akan tetapi bila sisa gaji (gaji bersih) itu tidak mencukupi nishab hasil pertanian, maka diperhitungkan berdasarkan nishab zakat uang dan hasil perdagangan, dengan mengakumulasikannya selama satu tahun qamariyah (hijriyah). Atau dengan kata lain, jika sisa gaji itu setelah ditabung selama satu tahun qamariyah dan jumlahnya mencapai setara harga 85 gram emas, maka wajib dikeluarkan zakatnya sebesar 2,5%, akan tetapi bila tidak mencukupi maka tidak wajib dikeluarkan zakatnya.

This study aims to find out about the zakat profession (tithe income) in Islamic view (Islamic law). This research is qualitative descriptive. This study included literature to examine the written sources such as scientific journals, books referesni, literature, encyclopedias, scientific articles, scientific papers and other sources that are relevant and related to the object being studied. As for the object of study of this research is in the form of texts or writings that describe and explain about the profession zakat (tithe income). Results from this study is obligatory of Zakat profession together with the charity business and other income such as agriculture, livestock and trade. Limit nisab wealth derived from the business professions can be equated with charity nisab plant yield is 5 wasaq (about 750 kg of rice), with the obligation of zakat 5% or 10%, and is payable when earning achievements, rewards or wages of the profession. For kind of professions such as doctors in hospitals, teachers or lecturers who only received a fixed salary of the workings of government agencies, likened nisab nisabnya with gold and silver, which is 93.6 grams, with the obligation of zakat 2.5 percent, which is issued every one years, and having expended costs of basic necessities.Keywords: zakat profession / income zakat, Islamic law

Purpose: The implementation of zakat fund management especially in some zakat institutions is considered not optimum yet. This condition is represented by disparity between potential and actual collection. In Islam, the objective of zakat is not only to collect wealth and keep it idle, instead zakat should become a source of productive fund to fulfill societal needs. Some countries with advanced zakat institutions have developed zakat to become a pillar of economic development. Today, each zakat institution is competing against each other to innovate in zakat fund management. Empowerment in zakat institutions with the appropriate strategies will enhance zakat management and distribution for the betterment of zakat recipients (mustahiq) and the Muslim society at large. Design/Methodology/Approach: This research is aimed to analyze optimization of management in regional zakat institution with SWOT (strength, weakness, opportunity, threat) analysis approach with IFE-EFE Matrix. Descriptive qualitative analysis is used to explain optimization of fund in zakat institution. Major Findings:Findings of this research shows that zakat institution should improve their strategy by developing strength and turning threat into opportunities. Originality/Value: The study provides a guideline for regional zakat institution on how they can enhance their role and efficiency to boost the economic growth for the Islamic community in Indonesia. It may also be instrumental for the government to improve in efficiency and innovative manpower, considerable research and development in optimizing Islamic Gift Economy to enhance economic growth of the Islamic community of Indonesia.

In early Islamic history, described the involvement of government in managing it, with almost the same model, all of them can be said to be aimed at the welfare of the people. How does that happen in the context of the management of zakat in Indonesia with a Muslim majority, the actual management of zakat is good, people will be able to prosper. This paper wants to answer two questions, namely; how the history of the regulation of zakat in Indonesia? and secondly, why this charity regulation needs to be regulated in per-laws and regulations in Indonesia? This study used a qualitative approach to the study of comparative descriptive-analytical. The results of this study are that regulation is necessary charity regulated by the State, is in order to improve the effectiveness and efficiency of care in the management of zakat; and increasing the benefits of charity for the public welfare and poverty reduction. The effectiveness of the management of zakat in Indonesia pluralistic requires legal certainty and clarity of regulations that govern them

The form of zakat management organization in the past was generally only in the form of a committee whose existence was very temporary, namely in the fasting month after it was dissolved it was automatically considered disbanded, after the completion of the distribution of zakat, and until now its existence is still there. The amil zakat institution was formed from 2000 until now, almost all of Indonesia uses BAZNAS. This research method uses a research library to find references from various books. The results of this study that the management of ZIS in Indonesia has developed a lot in terms of sharia whether it is in accordance with the rules of ZIS, in terms of management whether it has alleviated the poverty of the people, because zakat is included in the field of basic worship, which intersects with politics, economics and law. So that to carry out the zakat function, it is necessary to have a zakat institution that can become a reliable ZIS management organization.

Purpose – This study aims to determine the effect of the zakat (almsgiving) literacy level and several other factors on the decision of muzakki to pay zakat at the registered zakat institutions in Situbondo Regency.Method – This study uses a quantitative approach with logistic regression analysis. Result – The zakat literacy level, education, and trust have a positive and significant effect on the decision of muzakki to pay zakat at registered zakat institutions. The income variable in this study has no significant effect on the decision of muzakki to pay zakat at the registered zakat institutions in Situbondo Regency.Implication – This study gives insight about the role of zakat literacy in increasing zakat payment. This study could assist government to increase zakat payment.Originality – The use of the Simple Weighted Index (SAWI) method to find the value of the Zakat Literacy Index.

The National Zakat Board (BAZNAS) The Republic of Indonesia is a non-structural government institution that manages zakat nationally in Indone. The problem in this research is how the development of the collection and distribution of Zakat, Alms, and Other Religious Social Funds (ZIS and DSKL) and how effective is the distribution of BAZNAS zakat? The objectives of this study include: to measure the effectiveness of the distribution of BAZNAS ZIS and DSKL. This research uses qualitative and quantitative methods. The qualitative method uses a descriptive approach. While the quantitative method uses the Zakat Core Principle (ZCP) measurement model. The object used in this study is the BAZNAS financial statements for the period 2001 to 2018. The results of this study indicate that the total collection of ZIS and DSKL is 18 years, Rp932.648.351.752,19. While the amount of ZIS and DSKL distribution for 18 years, is Rp836.512.139.145,00. Based on the ZCP the effectiveness of distribution for 18 years of operation is 90% (ninety percent). This shows that the effectiveness of the distribution of ZIS and DSKL BAZNAS for 18 years is in the Highly Effective category where the Allocation to Collection Ratio (ACR) reaches ≥ 90 percent.

The purpose of this study is to determine the strategy of the Padang City Amil Zakat Institution in collecting zakat. The methodology used is field research using interview data, observation, and documentation. The results of the study explained that the Padang City zakat collection agency built tithe awareness for the people of Padang City. On the other hand, the community felt the presence of the Padang City Collection Agency. Through a work program: Padang smart, Religious, Prosperous, and Padang care which reaches all in Padang City. Zakat Collection Agency carried out a mapping strategy, built giver and receiver zakat communications, and opened grey/stands in shopping centres and government buildings. This strategy can increase the amount of zakat collected by the City of Padang Collection Agency.Keywords: Strategy, Zakat, Collection Agency.Tujuan penelitian ini untuk mengetahui strategi Lembaga Amil Zakat (Baznas) Kota Padang dalam memungut zakat. Metodologi yang digunakan ialah penelitian lapangan dengan metode pengumpalan data wawancara, observasi dan dokumentasi. Hasil penelitian menjelaskan bahwa Baznas Kota Padang membangun kesadaran berzakat bagi masyarakat Kota Padang. Pada sisi lain, masyarakat merasakan kehadiran Baznas Kota Padang melalui program kerja; Padang Cerdas, Padang Religius, Padang Sejahtera dan Padang Peduli yang menjangkau seluruh di Kota Padang. Baznas melakukan strategi pemetaan, membangun komunikasi Mustahiq-Muzakki, dan membuka gray/stand di pusat perbelanjaan dan gedung pemerintahan. Strategi ini mampu meningkatkan jumlah zakat yang dihimpun Baznas Kota Padang.Kata kunci: Strategi, Zakat Fitrah, Baznas.

Kurzer Überblick über die Handhabung des Zakat, der mit Beginn des Jahres 1405 (September 1984) für einige Gebiete die herrschenden Steuergesetze ablösen soll; Darstellung der Tradition des Zakat und der Probleme, denen sich die Verwaltung durch die Einführung dieser neuen Regelung gegenübersieht

Eksekusi bagi mereka yang tidak berzakat perlu dirintis, agar zakat dapat mengangkat harkat dan kesejahteraan ummat Islam. Eksekutornya adalah Badan Amil Zakat (BAZ). BAZ dapat menjelma menjadi lembaga superbody dalam mengurus para Muzakki yang bandel mengeluarkan zakat. Syaratnya, Pengurus BAZ yang lahir dari proses politik harus berjalan efektif dan akuntabel. Efektifitas dapat diukur dari kinerja dan kuantitas zakat yang dikumpulkan pada setiap tahunnya, sementara akuntabilitas lebih dilihat pada pertanggungjawaban pengurus BAZ setiap tahunnya. Akuntabilitas sesuai dengan mekanisme politik anggaran yang ada. Artinya, pendapatan dari BAZ harus dimasukkan ke dalam Anggaran Pendapatan dan Belanja Negara (APBN) maupun Anggaran Pendapatan dan Belanja Daerah (APBD) untuk kemudian didistribusikan kepada yang berhak menerimanya sesuai dengan ashnāp yang telah di gariskan agama Islam. Kata Kunci: Eksekusi, Kesejahteraan, BAZ, Politik Anggaran, Ashnāp

Purpose: The implementation of zakat fund management especially in some zakat institutions is considered not optimum yet. This condition is represented by disparity between potential and actual collection. In Islam, the objective of zakat is not only to collect wealth and keep it idle, instead zakat should become a source of productive fund to fulfill societal needs. Some countries with advanced zakat institutions have developed zakat to become a pillar of economic development. Today, each zakat institution is competing against each other to innovate in zakat fund management. Empowerment in zakat institutions with the appropriate strategies will enhance zakat management and distribution for the betterment of zakat recipients (mustahiq) and the Muslim society at large. Design/Methodology/Approach: This research is aimed to analyze optimization of management in regional zakat institution with SWOT (strength, weakness, opportunity, threat) analysis approach with IFE-EFE Matrix. Descriptive qualitative analysis is used to explain optimization of fund in zakat institution. Major Findings:Findings of this research shows that zakat institution should improve their strategy by developing strength and turning threat into opportunities. Originality/Value: The study provides a guideline for regional zakat institution on how they can enhance their role and efficiency to boost the economic growth for the Islamic community in Indonesia. It may also be instrumental for the government to improve in efficiency and innovative manpower, considerable research and development in optimizing Islamic Gift Economy to enhance economic growth of the Islamic community of Indonesia.

Purpose: The implementation of zakat fund management especially in some zakat institutions is considered not optimum yet. This condition is represented by disparity between potential and actual collection. In Islam, the objective of zakatis not only to collect wealth and keep it idle, instead zakat should become a source of productive fund to fulfill societal needs. Some countries with advanced zakat institutions have developed zakatto become a pillar of economic development. Today, each zakat institution is competing against each other to innovate in zakat fund management. Empowerment in zakat institutions with the appropriate strategies will enhance zakat management and distribution for the betterment of zakat recipients (mustahiq) and the Muslim society at large. Design/Methodology/Approach: This research is aimed to analyze optimization of management in regional zakat institution with SWOT (strength, weakness, opportunity, threat) analysis approach with IFE-EFE Matrix. Descriptive qualitative analysis is used to explain optimization of fund in zakat institution. Major Findings: Findings of this research shows that zakat institution should improve their strategy by developing strength and turning threat into opportunities. Originality/Value: The study provides a guideline for regional zakat institution on how they can enhance their role and efficiency to boost the economic growth for the Islamic community in Indonesia. It may also be instrumental for the government to improve in efficiency and innovative manpower, considerable research and development in optimizing Islamic Gift Economy to enhance economic growth of the Islamic community of Indonesia.

In early Islamic history is described for government involvement in managing charity, with a model that is hardly the same, all of them can be said to be aimed at the welfare of the people. How does it happen in the context of the management of zakat in Indonesia! with a Muslim majority, is actually a good zakat management, will be able to prosper its people. This paper wants to answer two questions, namely; how the history of the regulation of zakat in Indonesia? and secondly, why is this zakat regulations should be regulated in the by-laws and regulations in Indonesia? This study used a qualitative approach with descriptive-comparative study-analytical, describing the history of the regulatory management of zakat in Indonesia, compare historical expert opinion, and then analyze it critically. Results of this study concluded that, first; history of the regulation of zakat in Indonesia characterized by a long struggle, and the tug between the interest of political Islamists and Islamist cultural interests and even the interests of the colonial occupiers in an effort to regulate the management of zakat. Secondly, this charity Regulation should be regulated by the State, is in order to improve the effectiveness and efficiency of service delivery in the management of zakat; and enhance the benefits of charity for the public welfare and poverty reduction. Effective management of zakat in Indonesia that this compound, requires legal certainty and clarity of regulations that govern them.

As the most populous Muslim nation in the world Indonesia has the largest zakat potential, yet its' zakat collection on national level only reached 1% of the whole potential. This matter has become the greatest challenge for all zakat institutions in Indonesia, especially the National Amil Institution (BAZNAS). Recently the government made a new regulation; Inpres No.3/2014, that could help the institution to minimize the discrepancy between zakat potential and zakat realization. The main objective of the paper is to formulate a strategy for BAZNAS to optimized its zakat fund's collection in regards to the new regulation, where BAZNAS is specifically asked to coordinate and to collect zakat from all of government's institutions. Data is collected using a survey questionnaire on both internal and external representatives of BAZNAS, and is analyzed using SWOT matrix.