MANFAAT PENUNDAAN PENDISTRIBUSIAN ZAKAT FITRAH MELALUI PROGRAM ZAKAT FITRI BERDAYAKAN UMMAT PERSPEKTIF MAQASID AL-SYARI’AH (STUDI DI LAZISMU DAERAH ISTIMEWA YOGYAKARTA)

Ulya Nur Farah Atika, NIM.: 19103080011 (2023) MANFAAT PENUNDAAN PENDISTRIBUSIAN ZAKAT FITRAH MELALUI PROGRAM ZAKAT FITRI BERDAYAKAN UMMAT PERSPEKTIF MAQASID AL-SYARI’AH (STUDI DI LAZISMU DAERAH ISTIMEWA YOGYAKARTA). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Zakat fitrah is one of the obligations that must be fulfilled by all Muslims with clear and firm rules. The implementation of zakat fitrah can be done privately and can also be carried out through a trusted amil zakat institution. LAZISMU DIY is one of the amil zakat institutions that plays a role in community empowerment through the utilization of zakat, infaq, waqf and other philanthropic funds. One of the programs implemented by LAZISMU using zakat fitrah funds as a source is the Zakat Fitri Berdayakan Ummat. This program is a community empowerment program in the form of distributing zakat fitrah funds which are postponed during Eid al-Fitr to be distributed periodically every month for the next one year to mustahik through several activities, both consumptive and productive. In the practice of the Zakat Fitri Berdayakan Ummat at LAZISMU DIY, there is a shift in the implementation of zakat fitrah. Zakat fitrah funds that should be distributed to mustahik before carrying out the Eid al-Fitr prayer must be postponed until the time limit determined by the Shari'a, namely the distribution until the month of Ramadan next year. In addition, with this kind of distribution, will it provide greater benefits to mustahik. This type of research are normative-empirical legal research and sociological jurisprudence with the data analysis method used is qualitative. Data collection techniques used in this study were interviews, literature studies and document studies. The primary data used is information obtained during interviews regarding the Zakat Fitri Berdayakan Ummat. The data obtained were then analyzed using the existing theoretical framework, namely the maqasid al-syari’ah theory and the theory of zakat. The results of the study indicate that the implementation of the Zakat Fitri Berdayakan Ummat in LAZISMU DIY is based on the opinion of Hanafiyyah which states that when it is obligatory to issue and distribute zakat fitrah it is obligatory muwassa' (absolute obligation), namely an obligation that is not limited in time. Then, the distribution of zakat funds is carried out with four types of distribution, namely allowances (monthly), working capital or business capital, scholarships (education costs) and medical expenses given to the poor and needy. Furthermore, the Zakat Fitri Berdayakan Ummat is considered to be in accordance with the intention of maqasid al-syari’ah, namely that every existing law is aimed at realizing benefit in this world and in the hereafter. This is because this program has fulfilled four of the five main elements of maqasid al-syari’ah, namely protecting soul, mind, lineage and property.

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