Institutional Repository UIN Sunan Kalijaga YogyakartaTINJAUAN HUKUM ISLAM TERHADAP PENDAYAGUNAAN ZAKAT MELALUI PROGRAM BAZNAS MICROFINANCE MASJID OLEH BAZNAS DIY (STUDI KASUS DI MASJID AZZAHROTUN BANTUL)NIM.: 22103080054Muhammad Hanif KamalauthorProductive zakat is a model of zakat distribution directed toward providing business capital to encourage the sustainable economic independence of mustahik (zakat recipients). One form of its implementation is the BAZNAS Microfinance Masjid (BMM) Program, initiated by BAZNAS Special Region of Yogyakarta (DIY) in cooperation with Azzahrotun Mosque, Bantul, by distributing zakat funds to mustahik through a qarḍ ḥasan (benevolent loan) contract. The use of this contract raises a legal issue, as zakat funds, which should be fully transferred in ownership to the mustahik (tamlīk), are instead distributed through a lending scheme that requires repayment of the principal. This study aims to analyze the practice of productive zakat distribution in the BMM Program in terms of the construction of the qarḍ ḥasan contract and legal effectiveness, as well as to analyze its legal standing based on the theory of maslahah mursalah. This research is an empirical legal study using a case study design, descriptive-analytical in nature, employing case and conceptual approaches. Data were collected through observation, in-depth interviews with BAZNAS DIY officials, the takmir (mosque management) of Azzahrotun Mosque, and two beneficiary mustahik, as well as documentation studies, and were then analyzed qualitatively. The results show that the fund distribution mechanism of the BMM Program has cumulatively fulfilled the four pillars and conditions of the qarḍ ḥasan contract and is free from riba (usury). Viewed through Soerjono Soekanto's theory of legal effectiveness, the program's implementation is considered effective but not yet fully optimal, as the law enforcement factor still shows a gap between the mandated mentoring norms and the informal mentoring practices actually carried out in the field. Meanwhile, based on the theory of maslahah mursalah, the program fulfills three of the four criteria, namely genuine benefit (ḥaqīqī), general benefit (kulliyyah), and conformity with maqāṣid al-sharī'ah. However, regarding the criterion of not contradicting the nash (Islamic legal text), the program cannot yet be considered fully compliant, since the obligation to repay the principal causes the mustahik's ownership of the zakat funds to not fully transfer, as required by the principle of tamlīk in QS. at-Taubah verse 60. Thus, although the BMM Program generates real and sustainable benefits, the use of the qarḍ ḥasan contract as a mechanism for distributing productive zakat cannot yet be fully legitimized as maslahah mursalah on a cumulative basis, and adjustments to the mechanism are needed to align it with the principle of tamlīk in zakat law.297.273 Ekonomi Islam / Fiqih Muamalah2026-08-18UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS SYARIAH DAN HUKUMThesis

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