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PREFERENSI MASYARAKAT MUSLIM MENENGAH KE ATAS DALAM MEMBAYAR ZAKAT MELALUI MASJID DI GONDOKUSUMAN KOTA YOGYAKARTA
Zakat is one of the core teachings in Islam that plays a vital role in strengthening the social and economic foundations of the ummah. Like other pillars of Islam, zakat has a broad scope, encompassing individual and social, as well as spiritual and worldly dimensions. In Indonesia, zakat management is regulated by Law Number 23 of 2011, which grants full authority to BAZNAS to comprehensively manage zakat. BAZNAS collaborates with banking institutions and offers digital services to facilitate zakat payments. In addition, BAZNAS has established Zakat Collecting Units (UPZ) in mosques. However, many UPZs have yet to function optimally in accordance with prevailing regulations. Amid these regulations, upper-middle-class Muslims, characterized by stable economic conditions and higher education, tend to prefer paying zakat through mosques, regardless of whether the mosque holds official UPZ status. This study aims to examine this practice by exploring the understanding, preferences, and motivations of upper-middle-class Muslims in choosing to pay zakat through mosques. This research is a field study employing a phenomenological approach. Data were collected through several techniques, namely observation, interviews, and documentation. Primary data were obtained from in-depth interviews with 24 informants identified as part of the upper-middle-class Muslim community and an informant from BAZNAS. In addition, the study is supported by secondary data from various scholarly sources, such as books, theses, dissertations, and articles that discuss zakat payment practices. All data were analyzed qualitatively using the theory of social construction developed by Peter L. Berger and Thomas Luckmann. The findings reveal that upper-middle-class Muslims possess a relatively deep and complex understanding of zakat. They do not merely regard zakat as an individual religious obligation but also as part of a social system aimed at creating justice and harmony within the community. In practice, these individuals prefer to pay zakat through mosques without necessarily considering whether the mosque has formal UPZ status. This preference is influenced by several factors, including cultural, social, personal, and psychological aspects. The primary reasons and motivations for choosing mosques as zakat distribution points include social connectedness and accurate targeting, emotional and spiritual attachment, trust and transparency, convenience and practicality, as well as cultural and traditional factors. Based on the theoretical framework of social construction, the formalization of zakat payments through mosques in Gondokusuman District, Yogyakarta City, indicates that the preferences of upper-middle-class Muslims can be categorized into two main typologies of social construction: Islamic identity and collective morality.
FAKULTAS SYARI’AH DAN HUKUM, UIN SUNAN KALIJAGA YOGYAKARTA
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