LEGITIMASI TERHADAP PENETAPAN NOMINAL FUNDRAISING ZAKAT MAL DIGITAL (STUDI KASUS TOKO BAZNAS DI SHOPEE)

Elizatun, NIM.: 23203012032 (2025) LEGITIMASI TERHADAP PENETAPAN NOMINAL FUNDRAISING ZAKAT MAL DIGITAL (STUDI KASUS TOKO BAZNAS DI SHOPEE). Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The National Zakat Agency (BAZNAS) utilizes e-commerce platforms as an alternative medium for collecting zakat to make it easier for muzaki to pay zakat mal. However, behind this convenience, there is an interesting phenomenon related to the policy of setting a fixed amount for zakat mal payments at the BAZNAS store on Shopee. Users do not need to enter the zakat amount according to their personal calculations, but rather choose an amount that has been approved by BAZNAS. These nominal choices do not always represent the amount of zakat mal that should be paid. In fact, zakat mal has certain requirements and conditions regarding the amount and nisab. This study aims to fill the gap in previous studies that have not highlighted the aspect of fixed amount determination as an issue of institutional legitimacy in the context of fiqh law and national regulations, with the hope of providing theoretical contributions and a more comprehensive understanding of digital zakat mal practices that are in accordance with sharia. This research is field research with a normative-empirical approach and descriptive-qualitative analysis. The data sources used are primary and secondary data with data collection techniques using observation, interviews, and documentation methods. The informants in this study are BAZNAS and 10 muzaki selected using purposive sampling techniques. The results of this study show that the mechanism for determining the nominal amount of zakat mal fundraising at BAZNAS stores on the Shopee platform is a technical provision of the platform, with closed amounts ranging from IDR 25,000, IDR 50,000, IDR 75,000, to IDR 100,000. This mechanism and form of nominal determination are permissible as long as they do not change the sharia provisions regarding nisab, kadar, and zakat obligations. This policy can also be declared legitimate based on David Beetham's theory of legitimacy. In terms of conformity to rules, this policy is in accordance with sharia and national zakat regulations, including Law No. 23 of 2011, PMA No. 31 of 2019, and MUI fatwa No. 3 of 2003. In terms of justifiability of regulations based on shared beliefs, this policy is in line with the principles of convenience and a high level of trust in managing digital zakat. Meanwhile, in terms of expressed consent, the high level of public participation in paying zakat through Shopee shows public acceptance and trust. Furthermore, BAZNAS' approval of the fixed amount was driven by three main factors: 1) Compliance with regulations and sharia 2) Technical considerations of the platform to facilitate transactions 3) Social factors and the responsibility of muzaki in adjusting the amount of zakat that must be paid.

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