TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK ZAKAT PRODUKTIF MELALUI PROGRAM PEMBERDAYAAN UMKM DI LAZISMU SRAGEN

Lintang Maheksi, NIM.: 18103080016 (2022) TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK ZAKAT PRODUKTIF MELALUI PROGRAM PEMBERDAYAAN UMKM DI LAZISMU SRAGEN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

LAZISMU Sragen is a obligatry charity, donation, and alms institution of Muhammadiyah located in Sragen Regency. The management of LAZISMU Sragen is carried out in a trustworthy, professional, transparent, and productive manner in accordance with Islamic law and humanity in order to improve the welfare and benefit of the people. One form of obligatry charity management in LAZSIMU Sragen is productive distribution through the UMKM empowerment program. UMKM empowerment is an economic empowerment program through the provision of business capital and business strengthening with a partnership scheme to individuals or business groups. The business capital provided is in the form of money and goods. In the practice of distributing productive obligatry charity in the form of goods, if the goods that have been given to mustahik as business capital are no longer used according to their designation, LAZISMU Sragen will withdraw the goods to be given to other mustahik who need it more. This type of research is normative law research and normative research with statutory approach. While the data analysis method used is qualitative. In data collection techniques, the authors used observation, interviews, and literature studies. The theory used theory of productive obligatry charity, UMKM, and grants. The results of the research indicate that the practice of withdrawing productive obligatry charity in the form of goods by LAZISMU Sragen aims to keep the usefulness of goods continuing. According to Islamic law, it is permissible to transfer obligatry charity because of a need and benefit. Goods that are no longer used by mustahik will be withdrawn and will be given to other mustahik who need it more, so that there is benefit in it. The distribution of productive obligatry charity in the form of goods is carried out with the concept of providing benefits (li manfa'ah), namely through a use grant contract. The use of the concept of providing benefits (li manfa'ah) in the distribution of obligatry charity means that obligatry charity recipients do not have full rights to obligatry charity funds, so obligatry charity can be withdrawn by obligatry charity managers. The use of the use grant contract makes the mustahik indirectly agree that the capital goods that have been given can be taken back if the goods are no longer used. This is in accordance with the provisions of the Compilation of Sharia Economic Law Article 712 which allows for the withdrawal of the grant assets after the delivery is carried out, provided that the recipient agrees.

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