TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK ZAKAT PRODUKTIF DI LAZISNU KUDUS

RIZKA MANARUL HUDA, NIM: 14380030 (2021) TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK ZAKAT PRODUKTIF DI LAZISNU KUDUS. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to determine the practice of productive zakat implementation in LAZISNU Kudus, including the form and distribution system to the process of disbursing funds. LAZISNU Kudus is one of the Zakat Management Organizations that implements a productive zakat program. So far, there are still many inconsistencies in the management of productive zakat with the prevailing laws and regulations in other Zakat Management Organizations. Therefore, it can interfere with the process of community welfare. This type of research is field research, which is prescriptive-analytic with a juridical-philosophical approach. The author uses the method of observation and interviews with policy makers and related parties for the data collection technique. In this research, the theory used is the maqasid al-syan'ah theory. Furthermore, the data analysis method uses qualitative data analysis that is narrated deductivelyinductively. The results show that the Charity nomenclature used by LAZISNU Kudus do not violate both statutory regulations and Islamic law. As for productive zakat, the form of distribution carried out by LAZISNU Kudus is to use a grant agreement. That is, mustahik who have received productive zakat is not obliged to return the productive zakat funds. It does not make the mustahik object, so that he can run his business without worrying about sharing the profits. The target of productive zakat mustahik in 2019 is given to widows of productive age who are considered worthy of receiving productive zakat

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