PENDISTRIBUSIAN ZAKAT FITRAH KEPADA IBNU SABIL DI PERUMAHAN GEBANG PERMAI DESA GEBANG ILIR KECAMATAN GEBANG KABUPATEN CIREBON

Hadi Suprapto, NIM.: 19103080084 (2024) PENDISTRIBUSIAN ZAKAT FITRAH KEPADA IBNU SABIL DI PERUMAHAN GEBANG PERMAI DESA GEBANG ILIR KECAMATAN GEBANG KABUPATEN CIREBON. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Based on the Al-Qur'an Surah at-Taubah verse 60 explains that zakat is only for the poor, the poor, the zakat fitrah committee, muallaf, riqab, gharimin, fisabilillah, and ibnu sabil, as an obligation from Allah. In the distribution of zakat, Perumahan Gebang Permai Desa Gebang Ilir Kecamatan Gebang Kabupaten Cirebon is guided by the Decree of the Chairman of BAZNAS Number 64 of 2019 concerning Guidelines for the Implementation and Utilization of Zakat and also Islamic law. However, in its implementation there is a discrepancy with these provisions, because these provisions do not explain the criteria for ibnu sabil in detail. Based on this, the distribution of zakat fitrah to aṣnāf ibnu sabil in Perumahan Gebang Permai Desa Gebang Ilir Kecamatan Gebang Kabupaten Cirebon has its own qualifications of ibnu sabil criteria. Therefore, there are several problems that are formulated regarding how the analysis of Islamic law on the determination of ibnu sabil criteria in Perumahan Gebang Permai Desa Gebang Ilir Kecamatan Gebang Kabupaten Cirebon? and How is the analysis of Islamic law on the distribution of zakat fitrah to ibnu sabil in Perumahan Gebang Permai Desa Gebang Ilir Kecamatan Gebang Kabupaten Cirebon? This research is a field research using descriptive-analytical-qualitative method with normative approach. The subject of this research is the zakat fitrah committee and mustaḥik, the research informant is the former chairman of the Al Ikhlas Mosque in the 2020 period. Data collection techniques using interviews, observation, and documentation. Then data analysis is carried out through the stages of data collection, data reduction, and conclusion drawing. As for the theoretical framework used is the perspective of Islamic law on determining the criteria for ibnu sabil and zakat fitrah. The results of this study indicate that: (1) Ibnu sabil according to the zakat fitrah committee and the mosque board of Al Ikhlas Perumahan Gebang Permai Desa Gebang Ilir Kecamatan Gebang Kabupaten Cirebon is a newcomer who still has difficulty making ends meet and does not have a place to live and has not found a permanent job or a person who is traveling. However, the definition of ibnu sabil is not in line with Islamic law which categorizes it as aṣnāf miskin; (2) The distribution of zakat begins with data collection of mustahik, grouping mustahik data, selecting zakat committee, then distributing zakat. The zakat fitrah from muzaki is in the form of rice in the amount of 2.5 kg of rice or money in the amount of the price of the rice. While the amount of zakat distributed to mustahik is 5.5 kg of rice and cash amounting to Rp. 62,000,-.

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