PRAKTIK ZAKAT PRODUKTIF MELALUI PROGRAM DIFABEL MANDIRI BERDAYA DI UPZ BAZNAS PT PETROKIMIA KABUPATEN GRESIK

Januar Aqmal Fahrezi, NIM.: 19103080001 (2023) PRAKTIK ZAKAT PRODUKTIF MELALUI PROGRAM DIFABEL MANDIRI BERDAYA DI UPZ BAZNAS PT PETROKIMIA KABUPATEN GRESIK. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

UPZ BAZNAS (Zakat Collection Unit in Amil Zakat National Agency) PT Petrokimia Gresik is the official institution for zakat management within the state-owned enterprise (BUMN) and the PT Petrokimia Gresik Company and Gresik Regency based on Law No. 23 of 2011 concerning zakat management. As a zakat management institution, UPZ BAZNAS PT Petrokimia Gresik has established programs that focus on empowering the mustahik. This is an effort to realize zakat as a form of increasing faith and social values embedded in human beings. One of the programs discussed in this thesis is the Difabel Mandiri Berdaya (DIMAYA) program. This program is a productive zakat empowerment program for people with disabilities to create job opportunities and improving the economy of the mustahik with disabilities. However, when referring to the target of zakat according to Surah At-Taubah verse 60 regarding the eligible recipients of zakat, the status of people with disabilities is still unclear among the 8 eligible categories or asnaf of zakat recipients. This study aims to determine the clear status of people with disabilities as eligible zakat recipients among the 8 eligible categories of asnaf in the Difabel mandiri Berdaya program at UPZ BAZNAS PT Petrokimia Gresik and to examine the Islamic law perspective on productive zakat practices through the DIMAYA program at UPZ BAZNAS PT Petrokimia Gresik. The research methodology used in this thesis is descriptive qualitative research with a philosophical approach of Usul Fiqh research, using the theory of maslahah mursalah to determine the benchmark of benefits from the program implemented by UPZ BAZNAS PT Petrokimia Gresik in empowering productive zakat through the DIMAYA program. The results of this research show that people with disabilities who become the recipients (mustahik) of the UPZ of BAZNAS PT Petrokimia Gresik in the DIMAYA Program are classified under the category of the poor and needy (fakir and miskin), which include of the eight groups or asnaf of mustahik. The DIMAYA Program aligns with the criteria for achieving benefits as it has reached three key aspects: rationality, measurability, and consistency with the nas, as stated by 'Izzu Al-Din Ibnu As-salam in his book Qowaidu al-ahkam fi masalihi al-anam..

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