TINJAUAN SOSIOLOGI HUKUM ISLAM TERHADAP PENGELOLAAN ZAKAT, INFAK DAN SEDEKAH (ZIS) UNIT PENGUMPUL ZAKAT (UPZ) MASJID DI KOTA PALEMBANG TAHUN 2022

Dessy Carolina, S.H, NIM.: 20203012027 (2023) TINJAUAN SOSIOLOGI HUKUM ISLAM TERHADAP PENGELOLAAN ZAKAT, INFAK DAN SEDEKAH (ZIS) UNIT PENGUMPUL ZAKAT (UPZ) MASJID DI KOTA PALEMBANG TAHUN 2022. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Zakat management activities cannot be separated from the role of the Nasional Zakat Agency and the Zakat Collection Unit (UPZ). Management of Zakat which has the potential for the welfare of the people must be supported by human resources who are trustworthy and responsible, accompanied by management rules and an orderly mechanism. In 2016, the National Amil Zakat Agency issued BAZNAS Regulation Number 2 of 2016 concerning the Formation and work procedures of the Zakat Collector Unit. One of the duties and functions is to be responsible for carrying out and assisting BAZNAS activities both in terms of collecting muzakki data, mustahik data collection, and then reporting it to BAZNAS. The implementation of the BAZNAS regulations has not been implemented optimally because there are still UPZ who are reluctant to deposit zakat to BAZNAS. Transparency and trustworthiness from the management are very important in implementing it properly and systematically in the management of zakat so that the results of zakat can be optimally optimized. This study aims to find out two things, namely: First, how is the working mechanism of the collection and management of zakat, infaq and alms (ZIS) by the Zakat Management Unit in Palembang City. second, what are the factors that influence BAZNAS Regulation Article 35 Number 02 of 2016 concerning the establishment and work procedures of zakat collection units that have not been realized. This type of research is field research which is qualitative descriptive with a sociological normative research approach. The primary data is data obtained through observation, interviews and documentation. The secondary data is various literature that is relevant to this research. The results of this study were that of the 18 (eighteen) UPZ mosques studied, it was found that only 1 (one) mosque UPZ made deposits and reports regulated by the regulations of the Palembang City National Amil Zakat Agency, with 17 (seventeen) of them did not deposit and only carry out formal reporting. The UPZ Working Procedure mechanism used by UPZ Mosques in Palembang City is still traditional. The practice of managing zakat, infaq and alms (ZIS) Zakat collection units in Palembang Mosques is not fully in accordance with BAZNAS regulations No. 2 of 2016. Factors such as ) Legal or Tradition Culture in the community; b) Lack of socialization carried out by BAZNAS c) Lack of trust by UPZ Mosques in Palembang towards BAZNAS; d) Human Resources (HR). It is important for BAZNAS and also UPZ Mosques to further improve work procedures by conducting evaluations after carrying out zakat collection activities at mosques so that they can be more active and optimal.

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