TINJAUAN SOSIOLOGI HUKUM ISLAM TERHADAP PENGELOLAAN BAITUL MAAL DI MASJID JOGOKARIYAN YOGYAKARTA

Filla Raudhotul Jannah, S.H, NIM.: 23203011216 (2025) TINJAUAN SOSIOLOGI HUKUM ISLAM TERHADAP PENGELOLAAN BAITUL MAAL DI MASJID JOGOKARIYAN YOGYAKARTA. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Zakat, infak, and sedekah (ZIS) are important instruments in supporting the social welfare of the Muslim community. However, the management of ZIS is not always carried out through official government institutions such as BAZNAS or UPZ. Masjid Jogokariyan in Yogyakarta is an example of independent ZIS management that rejects the status of UPZ, creating social dynamics that are interesting to study from the perspective of Islamic legal sociology. This study uses a qualitative approach with an analysis based on Islamic legal sociology using the ḥauliyyah theory to understand the relationship between Islamic legal norms and social realities in the practice of ZIS management at Masjid Jogokariyan. Data were collected through interviews, observations, and field documentation. The main focus of this research is to reveal the factors underlying the independence of management and the rejection of official institutional status. The results show that ZIS management at Masjid Jogokariyan is based on the principles of transparency, efficiency, and direct empowerment of mustahik (recipients). The ḥauliyyah theory approach explains that this practice is a dynamic social adaptation to Islamic legal norms, enabling the mosque to carry out socio-religious functions contextually. This study recommends that mosque-based ZIS management models can be considered as an alternative to strengthen the role of zakat in society.

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