FAKTOR-FAKTOR YANG MEMPENGARUHI MUZAKI DALAM PEMBAYARAN ZAKAT MAL MELALUI MASJID KAMPUNG (STUDI KASUS DI MASJID-MASJID DESA SRIBHAWONO, KECAMATAN BANDAR SRIBHAWONO, KABUPATEN LAMPUNG TIMUR)

MARINDRA PUTRI, NIM. 17103080023 (2021) FAKTOR-FAKTOR YANG MEMPENGARUHI MUZAKI DALAM PEMBAYARAN ZAKAT MAL MELALUI MASJID KAMPUNG (STUDI KASUS DI MASJID-MASJID DESA SRIBHAWONO, KECAMATAN BANDAR SRIBHAWONO, KABUPATEN LAMPUNG TIMUR). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Zakat mal is zakat on property that must be issued by muzaki when it reaches the nisab and haul. Zakat can be issued by muzaki through an authorized institution in accordance with Law Number 23 of 2011. This study aims to determine what factors influence muzaki in paying zakat mal through mosques, then analyze using a normative, juridical and sociological approach regarding the law of paying zakat malls in the mosques of Sribhawono Village. This research is a qualitative research using field techniques and supported by library data. The resource persons in this study were amil zakat in the mosques of Sribhawono Village and also muzaki who paid zakat at the malls in the mosques of Sribhawono Village. The number of samples is 30 muzaki zakat mal, using non-probability sampling method. Data collection techniques used are interviews, observation, documentation and supported by library data. The results of the research on the factors that influence muzaki in paying zakat malls through mosques are the factors of trust, transparency, ease of reaching locations, services and the role of amil zakat in mosques, culture and social. According to the normative perspective basically from the time of the Prophet and in Islamic jurisprudence there is no provision forbidding muzaki to pay zakat mal through amil zakat in mosques, according to a normative perspective paying zakat in village mosques can be considered illegal if the area is reached from BAZNAS or The existing LAZ, according to a sociological perspective, the practice continues to this day because it has become a habit/'urf that has been inherent and has been passed down from generation to generation in Sribhawono Village.

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