PENERAPAN PENDEKATAN MAQASID SYARIAH JASSER AUDA TERHADAP PENGELOLAAN DANA INFAK (STUDI KASUS DI BAITUL MAL KABUPATEN PIDIE, NANGGROE ACEH DARUSSALAM)

Siti Sonya Nadzilla, S.H., NIM.: 22203011099 (2024) PENERAPAN PENDEKATAN MAQASID SYARIAH JASSER AUDA TERHADAP PENGELOLAAN DANA INFAK (STUDI KASUS DI BAITUL MAL KABUPATEN PIDIE, NANGGROE ACEH DARUSSALAM). Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the management of infaq funds in Baitul Mal of Pidie Regency, Aceh, using Jasser Auda's maqāṣid syariah approach. The methodology of this research is descriptive-analytical qualitative with research data obtained through interviews and questionnaires. The main focus of this research is to find out how the management of infaq funds in Baitul Mal of Pidie Regency and its review based on the maqāṣid syariah approach offered by Jasser Auda. The results show that the difference between budget planning and realization occurs due to various factors. The organizational structure involves various teams for effective management. The management process includes collection, distribution, and evaluation of funds. Supervision of management and infaq is carried out regularly, but still needs improvement in transparency and accountability. The review of the application of Jasser Auda's maqāṣid sharia to the infaq fund management policy in Baitul Mal Pidie Regency, contradicts the approach to the nature of cognition, because it is not in accordance with the arguments and texts in the main sources of Islamic law. The approaches applied in the policy include wholeness, openness, interrelated hierarchy, multi-dimensionality, and purposefulness.

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