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PRAKTIK PENGUMPULAN ZAKAT PROFESI APARATUR SIPIL NEGARA (ASN) DAERAH DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN BARRU PROVINSI SULAWESI SELATAN
This thesis is a study of the practice of collecting professional zakat for regional State Civil Apparatus (ASN) at the National Zakat Amil Agency (BAZNAS) Barru Regency, South Sulawesi Province. Created with the aim of knowing ASN professional zakat collection practices at BAZNAS Barru Regency, juridically analyzing zakat collection practices at BAZNAS Barru Regency, and normatively analyzing zakat collection practices at BAZNAS Barru Regency. The type of research used in this study is field research with an empirical juridical approach, namely describing the object being studied based on reality in the field and then analyzing it juridically. The data sources for this research come from primary and secondary data, furthermore, the data collection methods used are observation, interview and documentation. Furthermore, data processing and analysis techniques are carried out using a qualitative analysis system. The research results show that zakat management practices in BAZNAS Barru Regency involve collaboration between the Regional Government, Banks and Baznas. The regional government instructed all service heads to register State Civil Apparatus (ASN) in their respective agencies. Bank Sulselbar was appointed as a regional government bank to run an automatic salary deduction system for ASN who are registered as zakat obligators. ASN salaries will be deducted automatically and deposited into the Barru Regency Baznas account. Furthermore, Baznas will manage the collected zakat funds. When viewed from a juridical aspect, The zakat collection policy based on Barru Regent Regulation Number 28 of 2022 has created disparities in automatic zakat deduction obligations (payroll) which only apply to ASN under regional government. Regarding the zakat nisab, there is a discrepancy between Law Number 23 of 2011 concerning Zakat Management, Barru Regency Regional Regulation Number 9 of 2017, and BAZNAS Decree Number 1 of 2024 which sets the nisab equal to 85 grams of gold. Meanwhile, BAZNAS Barru Regency sets the nisab value at IDR 4,800,000.00, which does not reach the actual nisab value. When viewed from Islamic law, there are bSome of the conditions that are missed in collecting data on mandatory zakat include: aspects ownership of property that reaches the nisab and has passed one year (haul), aspects of the type of assets subject to zakat, aspects of assets beyond basic needs and aspects of assets outside debts and receivables. The decision of the Barru Regency BAZNAS in determining the zakat nisab value refers to the opinion of the majority of ulama who determine the zakat nisab equivalent to 85 grams of gold, then the nisab value set by the Barru Regency BAZNAS can currently be considered irrelevant.
FAKULTAS SYARI’AH DAN HUKUM, UIN SUNAN KALIJAGA YOGYAKARTA
PRAKTIK PENGUMPULAN ZAKAT PROFESI APARATUR SIPIL NEGARA (ASN) DAERAH DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN BARRU PROVINSI SULAWESI SELATAN (Text)
PRAKTIK PENGUMPULAN ZAKAT PROFESI APARATUR SIPIL NEGARA (ASN) DAERAH DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN BARRU PROVINSI SULAWESI SELATAN (Other)
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