ZAKAT MANAGEMENT: STUDY THE HISTORY OF ISLAMIC ...

INTERNATIONAL JOURNAL SARWAH Volume 19, No 1 (2021) ISSN ISSN: 1693-7090

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INTERNATIONAL JOURNAL SARWAH

ZAKAT MANAGEMENT: STUDY THE HISTORY OF ISLAMIC PHILANTHROPY

Sutan Febriansyah1, Sri Wahyuni2

Sekolah Tinggi Ilmu Ekonomi Bumi Persada, Lhokseumawe1, Sekolah Tinggi Ilmu Ekonomi Bumi Persada, Lhokseumawe2

A R T I C L E I N F O ABSTRACT

Keywords: Management zakat, Philantropy, and History

The purpose of this research is to discuss the management of zakat from the Islamic era to the present. As for the formulation of the problem of this research is how the management of zakat management from time to time. To maximize this research, the writer uses descriptive analysis method with qualitative research type. As for the results obtained, zakat management must be done professionally. In addition, to optimize the professionalism of zakat management, according to the author, zakat management must be based on management theory, namely planning, organizing, actuating and controlling.

E-mail: [email protected]

1. Introduction

Islam is a religion of rahmatan lil'alamin that was sent down by Allah SWT to

mankind. The guidance from Islam is straightforward and dynamic on the cases

faced by humans in their lives. In addition, Islamic religious guidelines are flexible,

comprehensive in various situations and times. And able to answer challenges in

every era. One of the instruments that always answers human challenges related to

the economy is zakat (Ramadan 2019).

Zakat as a pillar of Islam is the obligation of every Muslim who can afford it

and is reserved for those who have the right to receive it. With good management,

zakat is a potential source of funds that can be used to advance the general welfare

of the whole society (Law of the Republic of Indonesia Number 38 of 1999). In

Republic of Indonesia Law Number 38 of 1999 concerning Zakat Management,

Chapter III, article 6 and article 7 states that zakat management institutions in

Indonesia consist of 2 types, namely: the Amil Zakat Agency (BAZ) and the Amil

Zakat Institution (LAZ). The establishment of the zakat institution aims to assist

the government in alleviating poverty in Indonesia (Dita Afrina,tt).

http://idss.iocspublisher.org/index.php/jidss/issue/view/9



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Furthermore, Law no. 38 of 1999 concerning zakat management has been

revised by Law no. 23 of 2011 concerning zakat management. After the enactment

of the zakat management law, Indonesia has entered the stage of institutionalizing

zakat management in the formal territory of the state, although it is still very

limited. Zakat management institutions have begun to develop, including the

establishment of zakat institutions managed by the government, BAZNAS (National

Amil Zakat Agency), BAZDA (Regional Amil Zakat Agency) and LAZ (Lembaga Amil

Zakat) which are managed by the community with better and modern

management. At least the zakat law has encouraged efforts to form zakat

management organizations that are trustworthy, strong, and trusted by the

community. Of course this improves zakat management so that the role of zakat

becomes more optimal.

Even though zakat is discussed in the subject of "ibadat" because it is seen as

an inseparable part of prayer, it is actually part of the Islamic social and economic

system, and is therefore discussed in books on Islamic legal and economic

strategies. Zakat distribution management is distribution, distribution, delivery of

goods and so on to many people or several places. So the distribution of zakat is the

distribution of zakat to people who have the right to receive either consumptive or

productive.

From this, it is agreed that the distribution of zakat is carried out where the

zakat is collected. If it turns out that zakat is only used partially or not at all

because it is no longer available and there are no people who have the right to

receive in the area, then it is permissible for zakat to be distributed outside the

region, either by handing over the handling to the dreamer of the State or to the

central zakat institution. To find out the potential of zakat, a management is needed

that is able to utilize the full potential of zakat. Meanwhile, to distribute and

manage zakat, it is necessary to handle the concept of management appropriately

by paying attention to several factors that can influence the pattern of

implementing the zakat system.

Zakat institutions have been established by many Muslim countries. At

present, several Muslim countries have introduced an official zakat system, but it is

not implemented optimally (not all zakat items are under the zakat network). If



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this institution is operated in a professional manner, poverty alleviation can be

resolved. This is where it is important to study zakat management that is ideal for

implementation in reality (Dita Afrina,tt).

B. Methodology

This type of research used in this research is qualitative. Moleong explained

that qualitative research is research that intends to understand the phenomena

experienced by research subjects such as behavior, perception, motivation, actions,

etc. holistically (as a whole), and by means of description in the form of words and

language. In a specific context whis is natural and by making use of various natural

methods.

This type of qualitative research is used to obtain data that is carried out

based on the background conditions and social realities that occur in the field,

namely in the form of social processes that occur in society that spend part of their

assets to pay income zakat. All of the data collected is likely to be the key to the

phenomenon being studied. The research report will contain data quotations to

provide an overwiev of the presentation of the report.

C. Result and Discussion

In language, zakat comes from the Arabic word zaka-yazku-zakat, which

means blessing, growing, being clean and good. In mu'jam al-Wasith it is explained

that zakat in language is a blessing, holy, good, grows, and is clean (Arifin, 2011: 4).

The word zakat sometimes means praise, for example in the word of Allah: "Then

do not say that you are pure" (Surah 53: 32). This word sometimes also means

good (shalah). The statement rajul zakyy means that people increase in kindness.

The property that is issued, according to syara 'is called zakat, because it increases

and maintains it from destruction. Allah SWT. said: Meaning: and pay zakat.

(Qur'an 2:43).

Etymologically, the meanings of zakat above can be collected in the following

verse, His words: Meaning: Take zakat from some of their assets, with that zakat

you cleanse and purify them (QS. 9: 103) In the Qur'an and al-sunnah, shadaqah

also means zakat, therefore Imam al-Mawardi stated: The sentence shadaqah




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sometimes means zakat, and the zakat in question is shadaqah, two different

words, but have the same substance (Ridho, 2007: 15) . So, the meaning of the

verse above is, zakat will be able to purify the person who issued it and will grow

his reward. Meanwhile, according to syara ', zakat is a certain count of assets and

the like in which syara' obliges to issue it to the needy, and the like with special

conditions (Mustafa, tt .: 395).

According to another opinion, zakat is a right that must be excluded from

property. According to the Syafi'I mazhab, zakat is an expression for the release of

property or body in a special way, and is given to 8 groups who are entitled to

receive zakat. This is stated in His word: It means: In fact, zakat-zakat is only for

the poor, the poor, the administrators of zakat, the converts who are persuaded by

their hearts, to (free) slaves, people. who are in debt, for the way of Allah and for

those who are on the way, as a provision which is required of Allah, and Allah is

All-Knowing, Most Wise (Surah Al-Taubah: 60). Zakat is issued at a special time, in

the sense that the ownership is perfect for a year (hawl), both property in the form

of livestock, money, and merchandise, as well as grain (produce from fields or

fields), harvesting fruit, digging it up. mining goods, income and profession

(according to some scholars'), all of which are obligatory zakat. So it can be

concluded syara ', zakat is the fulfillment of the mandatory rights contained in

property. Zakat is also intended as part of certain assets and is required by Allah to

be given to needy people (al-Zuhayli, 2005: 84-85).

1. Zakat and Kinds

As has been explained above, that literally zakat is clean, increase, and

blessing. Meanwhile, according to the term, it is the content of part of the assets

that meet the minimum requirements (nishab) and the time span of one year

(haul) which is the right and is given to mustahiq (zakat recipient) (Rofiq, 2012:

262). The scholars' divide zakat into two parts, namely: First, zakat fitrah, which is

removing 2.5 kg (3.1 liters) of the staple food (equal) concerned (every Muslim is

big, small, old, young, master and servant) is given to those who are entitled to

receive it (mustahik). The time of implementation is up to the implementation of

the 'Eid al-Fitr prayer, and may take precedence (ta'jil) during the month of

Ramadan. Second, zakat mal. This type of zakat includes: 1) professional zakat, 2)



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livestock, such as camels, cows, buffalo and goats, 3) gold and silver, 4) filling food

and the like, 5) fruits, and 6) commercial assets ( Rofiq, 2012: 265). As a maliah

and social worship, zakat is only required when someone who has property meets

the following requirements: Islam, freedom, perfect property, one nisab, and one

year (al-haul) for several types of zakat. Al-Syahhati (1987) explains how to

calculate zakat in a simple manner.

Zakat is an obligation that Allah commands the Muslims. In this

contemporary period, a person's income from their work is sometimes more than

what farmers make from their crops and sometimes more from traders from the

profits they make. So contemporary scholars' have thought about this income

zakat obligation even though there are differences of opinion between them on the

existence of this type of zakat. The term zakat on professional income or zakat has

actually only appeared in this modern century. Because most contemporary

scholars are of the opinion that income must also be issued as zakat if it has

reached the nishab every year. This is based on general arguments from several

narrations from the Prophet's companions as well as the practice of Islamic leaders

after the leadership of the Prophet, as was done by Umar bi Abdul Aziz (Ridho,

2007: 49). Producer (salary, salary and income) is the result.

A person's work that is carried out routinely in the world of business,

education, offices and others, in the form of money paid every month or hourly

wages as a reward for the work he has done. According to Hafiduddin (1998: 103)

professional zakat is zakat levied on every job or certain professional expertise,

whether done alone or done together with other people or institutions, which

brings income (money) that meets the nisab (the minimum limit to be able to pay).

zakat. For example, professions, doctors, consultants, advocates, lecturers, fashion

designer artists, etc. Most importantly, these professions generate money that is

lawful and good. In Arabic, income is also called kasb, ujrah, rawatib. is all forms of

effort to seek rizki. The term is close and identical to the meaning of other

languages, namely, iktisab or earning income. Ujroh is defined as clear

compensation for certain work with an exchange contract (transaction).

Compensation is obtained by someone from work or services performed on the

condition that work and services provided must be in accordance with the




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provisions of the Shari'ah gkan rawatib (mufrodnya form ratib) is a fixed expense

or expenditure, or in terms of the fuqaha ', that is, the wages assigned to someone

to someone with a permanent nature (Ridho, 2007: 51).

2. Contemporary Ulama 'Opinion on Zakat

Income and Profession According to contemporary fiqh scholars, zakat of

income or profession is the zakat that is obliged by Muslims today. That is, it has

never happened at the time of the Prophet Muhammad. Moreover, it is also

included in the chapter of ijtihad, where there is no sharih text from al-Qur'an or

al-Sunnah. So the scholars' also have various opinions on this matter: Abu Zahrah

and Abd Wahab Khalaf oblige zakat on income earned from professions based on

the rationale taken by Abu Hanifah and two of his friends Abu Yusuf and

Muhammad who argue that the estimated nisab is seen at the outset. haul and the

end of the haul without being affected by the increase or decrease in assets during

the haul. On the basis of this opinion, the two contemporary scholars above

conclude that income zakat must be issued annually as long as it reaches the

nishab at the beginning and end of the year. This is based on the history of Imam

Ahmad regarding people who get income from renting a house and the money

from the rental reaches their nishab (Ridho, 2007: 51). The contemporary scholar

who obliges zakat maal mustafad (profession), namely Syekh Yusuf al-Qardhawi,

explained his opinion about the obligation to issue zakat professionally when

receiving it as follows: First, the opinion that states that there are haul

requirements on all types of maal, including mustafad malls, does not exist even

one text in the sahih or hasan degree which can be used as the basis for the Islamic

law of the ummah. Second, the absence of texts and ijma 'regarding the law of maal

mustafad makes the schools known to have contrasting opinions, which makes Ibn

Hazm al-Dzahiri then accuse all of that as mere conjecture. Third, the opinion that

states that there is a requirement for haul adalam maal mustafad illustrates an

irony that is contrary to Islamic justice and its wisdom in the obligation of zakat. As

an analogy, a farmer who cultivates crops on a leased land, all schools of thought

agree that if the yield reaches 50 kai, then 10% or 5% of his harvest must be spent

on zakat (Ridho, 2007: 64-67). Similar opinion was also expressed by Muhammad

al-Ghazali, in his book al-Islam wa Audha'ul Iqtishadiyah,



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He explained the theme of income, wages and profession zakat: The

principles of compulsory zakat for zakat in Islam can be seen based on ra'sul maal

alone, whether it increases, decreases or remains unchanged during the first year

of haul such as zakat money and merchandise which must be paid as much as

zakat. 2.5%, or it can be seen from the amount of income without looking at the

ra'sul maal such as agricultural products that must be spent 10% or 5%. The above

information can be concluded that a person who has an income that is not less than

the income of a farmer who is obliged to do zakat, then he is also obliged to pay the

same zakat, namely 10% or 5% regardless of ra'sul maal at all or the requirement

for haul (Ridho, 2007: 69).

3. Amount on Zakah Income and profession

Al-Qardhawi (1973: 519; e-book Fiqih Zakat) in his monumental work Fiqih

Zakat explains that Islam does not impose the obligation of zakat on all property,

little or a lot, but requires zakat on assets that have reached the nisab, do not have

a debt responsibility. and the assets are more than the basic necessities it issues.

This is to determine who belongs to the rich group who is obliged to do zakat

because zakat is only collected from these rich people, and to determine the

meaning of “more” (‘afw) which is used by the Koran as the target of zakat. Allah

says "They ask you about what they supply. Say," That which is more than

necessity. " (Surah al-Baqarah: 219). And Rasulullah s.a.w. said: "The obligation of

zakat is only for the rich." Start with those who are your dependents. " This has

been confirmed in the conditions of wealth which are obligatory zakat. If zakat is

obligatory if the nisab is sufficient, then what is the nisab in this case? Continuing

his description, al-Qardhawi (1973: 520; Fiqih Zakat e-book) explains how much

zakat is determined for various types of income and income: Income derived from

capital alone or from working capital such as factory income, buildings, printing

houses, hotels, cars , airplanes and their zakat is one-tenth of the net income after

expenses, debts, basic necessities and others are issued, based on qias to income

from irrigated agricultural products at no additional cost.

Above we have met the opinion of Abu Zahrah and his friends regarding

zakat on buildings and factories that if possible it is known that net income after

expenses and expenses are incurred, such as conditions in industrial companies,




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then zakat is taken from net income of one tenth, and if it is impossible to know the

net income such as various kinds of buildings and the like, so the zakat is taken

from this income amounting to one tenth. The classification is acceptable. But the

income that is obtained from work alone, such as the income of employees and the

professional class they get from their work, the amount of zakat that must be

issued is one-fourth, in accordance with the generality of the text which requires

zakat of money as much as one-fourth, both income assets and assets that have

maturity. tempo, and in accordance with Islamic principles which emphasize that

difficulties can alleviate large obligations and follow the actions of Ibn Mas'ud and

Mu'awiyah who have deducted a certain amount, in the form of zakat, from the

salaries of soldiers and other salary recipients directly in the salary payment office

, also in accordance with what was implemented by the caliph Umar bin Abdul

Aziz.

Pengqiasan income for gifts or salaries given by the caliph to the army is

stronger than pengqiasannya to agricultural products. Meanwhile, what is more

accurately attributed to agricultural income is income from buildings, factories,

and the like in the form of capital that provides income while the capital remains

intact. Furthermore, al-Qardhawi (1973: 521; e-book Fiqih Zakat) explains that the

amount of zakat on working income is lighter than the amount of zakat on income

from working capital or working capital. This guideline is applied by the modern

taxation system which monetary experts appeal to so that a sense of justice can be

applied through tax determination based on the strength or weakness of the

source of income so that one of the important characteristics of the income tax

personality is the calculation of the income source. Therefore, basically, the source

of income does not basically come out of three things, namely capital, work, and a

combination of capital and work, the provisions in the world of taxation are that

the income tax on fixed or developing capital has a higher order than the amount of

tax. imposed on income from work. Because capital is a more stable and steady

source, whereas work is the most unstable source.

They emphasize that attention to the source of income should cause the tax

set to reduce the tax burden, people who get income from weak sources, and that

means play an active role in realizing justice in the distribution of income. In the



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end, al-Qardhawi (1973: 520; e-book Fiqh Zakat) concluded that taking from net

income or salary is intended so that debt can be paid if someone has debt and the

lowest cost of living for a person and those who are dependent can be issued

because the minimum cost of a person's life is a necessity. a person's principal,

while zakat is obliged on the number of senisab that has exceeded the basic needs

Apart from that, costs and expenses must also be incurred to do the work, based on

the pengkiasannya to crops and dates (zira'ah) and the like, that the cost must be

incurred first and then zakat is issued from the rest. So, based on this, the

remaining salary and income for a year is obliged to be zakat when it reaches the

nisab of money, while the salary and wages for a year that do not reach the nisab of

money - after the costs above are issued, for example the salaries of workers and

small employees, are not obliged to do zakat .

D. Zakat Management

Management is a typical process consisting of planning, organizing,

implementing, and controlling or supervising which is carried out to determine

and achieve predetermined goals through the use of human resources and other

resources (Hasibuan, 2001). Thus management is a process to achieve goals

through well-organized activities. According to the term, zakat is the name for a

certain number of assets that have reached certain conditions required by Allah to

be issued and given to those who are entitled to receive them with certain

conditions as well (Qardhawi, 1996).

Zakat is an important instrument in the Islamic economic sector and

encourages the progress and prosperity of Muslims around the world. Thus, zakat

institutions need to be regulated and managed effectively and efficiently. Through

a good system of collection, distribution and utilization, zakat can be a stable

alternative to the world economic crisis. According to Islamic teachings, zakat

should be collected by the state or institutions mandated by the state and acting on

behalf of the government as representatives of the poor and the poor. Management

under the authority established by the state will be much more effective in

carrying out its functions and impacts in building the welfare of the people who are

the goal of zakat itself, compared to zakat collected and distributed by institutions

that run independently without coordination (Purwakananta & Aflah, 2008).




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Zakat is mâliah ijtimâ'iyyah worship which has a strategic and decisive

position for the development of the welfare of the people. Zakat does not only

function as a vertical worship to Allah (hablumminallâh), but zakat also functions

as a form of horizontal worship (hablumminannâs) (Fakhruddin, 2012). The

implementation of the zakat service involves a number of activities related to the

management of assets since the collection, distribution, supervision,

administration and accountability of zakat assets. If managed properly and with

trust, zakat will be able to improve the welfare of the people, be able to increase

the work ethic of the people and as an institution of economic equality (Hidajat,

2017). Thus, the concept of zakat has provided an example that Islam pays great

attention to its needy people. In this case zakat functions as a fair redistribution of

wealth in income, which is enforced through moral obligations and fiscal policies4

in economic and social conditions.

Some contemporary scholars consider that it is necessary to institutionalize

zakat so that its potential, utilization and utilization can achieve its stated goals.

Several countries have also implemented zakat management through official

institutions, both those established by the government and the private sector

(Saidurrahman, 2013). Zakat must be paid by every Muslim who meets the

requirements (muzakki) to purify his property by distributing his zakat to

mustahik (zakat recipients). Management of zakat is not enough with good

intentions, but must also be based on good governance. The role of amil and also

professional management of zakat management is expected to be able to exploit

the potential for zakat that is not yet maximized in this country.

The amil zakat appointed by the government to manage zakat funds

nationally is called the National Zakat Agency (BAZNAS) which is responsible for

planning, organizing, implementing and supervising the collection and distribution

and utilization of zakat (Ministry of Religion of the Republic of Indonesia, 2012).

The National Zakat Agency (abbreviated BAZNAS) is an institution that manages

zakat nationally. Definitively, the zakat management institution (LPZ) is an

institution that is tasked with managing zakat, infaq and shadaqah, both those

formed by the government such as BAZ or those formed by the community and

protected by governments such as LAZ. The management of zakat utilization is the



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maximum utilization of zakat funds without reducing its value and usefulness, so

that it is useful to achieve the benefit of the people (Ministry of Religion of the

Republic of Indonesia).

According to the rules, both the Al-Quran and as-Sunnah, the one responsible

for the welfare of the people is the government, because of the government's role

as "caliph of Allah" and as "khalifah khala'ifillah". Institutions / agencies that are

entitled to manage zakat are the government or the authorities. This is in

accordance with the meaning of verse 103 of Surah At-Taubah, the prophet's

hadiths both in the form of speech and in the form of actions and policies of the Al-

Khulafa Rasyidin (Permono, 2005).

According to Page & Czuba (1999), empowerment is a joint construction by

many disciplines and fields: community development, psychology, education,

economics, and the study of social movements and organizations. However, a

general understanding of empowerment is needed. According to Bailey (1992),

defining empowerment appropriately in projects and programs will depend on the

specific people and contexts involved. As a general definition, Page & Czuba (1999)

suggest that empowerment is a multi-dimensional social process that helps people

gain control over their own lives. It is a process that fosters power (i.e., the

capacity to apply) in people, to use in their own lives, their communities, and in

their societies where one of the important implications of this definition of

empowerment is that individuals and society are fundamentally connected (Page &

Czuba, 1999). Meanwhile, Swift & Levin (1987) refer to empowerment efforts to

reallocate power through changing social structures. Empowerment emphasizes

that people acquire sufficient sm mkkills, knowledge and power to influence their

lives and the lives of others they care about. Aziz in Huraerah (2008) details the

strategic stages that must be carried out in community empowerment, namely as

follows:

1. Helping the community in finding the problem.

2. Conduct a participatory analysis (study) of the problem. This activity is

usually carried out by means of brainstorming, forming discussion groups,

and holding periodic (continuous) citizen meetings.




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3. Determining the priority scale of the problem, in the sense of sorting and

selecting each of the most urgent problems to be resolved.

4. Looking for solutions to problems currently being faced, among others,

by means of the socio-cultural approaches that exist in society.

5. Carry out concrete actions to solve the problem at hand.

6. Evaluating the entire series and empowerment process to assess the

extent of success and failure. In carrying out community empowerment, an

effort is needed that can be carried out according to Kartasasmita (1995).

Efforts to empower the community must be done in three ways, namely:

1. Creating an atmosphere or climate that allows the community's potential

to develop (enabling). Here the starting point is the recognition that every

human being, every society has potential that can be developed.

2. Strengthening the potential or power possessed by the community

(empowering). In this context, more positive steps are needed apart from

just creating a climate or atmosphere. Empowering also means protecting.

In the empowerment process, it must be prevented that the weak become

weaker because they are less empowered to face the strong.

3. Empowering also means protecting. In the process of empowerment, the

weak must be prevented from becoming weak, because of the lack of power

in facing the strong.

Therefore, protection and partiality for the weak are very basic in the

context of community empowerment. Protecting does not mean isolating

and covering up from the interaction because it will not strengthen it, it will

weaken it. Protecting must be seen as an attempt to prevent unequal

competition, as well as the exploitation of the strong of the weak. Poverty

alleviation is also the responsibility of the community by providing zakat,

infaq and alms. Each head of the family has an obligation to provide for its

members so that their needs are met (Surah Al-Anfal: 75 and Al-Isra ': 26).

In addition, zakat is a part of one's faith which must be fulfilled in

accordance with the provisions of the Shari'ah. Zakat on assets is not only to

cover the needs of the poor for one year, but also for a lifetime.



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Zakat can also be used as working capital or for production capital according

to the expertise and skills of each, which is supported by quality improvement. In

addition to individuals and communities, the government is guided to play a role in

poverty alleviation through zakat management. In this case, the government has

enacted Law Number 23 of 2011 concerning the management of zakat. Concern for

poverty is not new, and has been a focus for centuries by historians, sociologists

and economists. The causes have been identified, ranging from deficiencies in the

administration of income support, to inequities of the social and economic system.

Various efforts have been put forward, from reforming the social security system

to changing the shape of the socio-economic system. Since poverty is a

multidimensional problem, solutions to poverty require a set of coordinated

actions. A global war on poverty, apart from domestic efforts, demands aid from

rich countries to poor country. Community economic empowerment is based on

the understanding that a society is said to be empowered if it has one or more of

several variables.

1. Having the ability to meet the basic needs of life and a stable economy.

2. Have the ability to adapt to environmental changes.

3. Have the ability to face threats and attacks from outside.

4. Having the ability to create and innovate in self-actualization and

maintaining its co-existence with other nations and countries.

Community economic empowerment is an effort to build (community) power

by encouraging, motivating, and raising awareness of its economic potential and

striving to develop it. Community empowerment is the basic element that enables

a society to survive. In a dynamic sense, namely developing yourself and achieving

progress. Community empowerment is the source of what is known as National

Resilience. In discussing the economy of the people, there are several possibilities

that need to be considered.

1. The economy of the people is almost identical to the indigenous economy

of Indonesia.

Meanwhile, Muslims themselves constitute 87% of the total population. The

consequence of this understanding is that if national development is carried




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out vertically and horizontally, this will also mean development in the

Muslim economy.

2. The economy of the ummah is the sectors controlled by Muslim santri.

This limitation has its own problems, because it is difficult to distinguish

between Islamic and abangan ones.

Another economic meaning of the ummah is the bodies established and

managed by the Islamic movement. This indicator refers to companies developed

by the Christian movement that have successfully established themselves as

conglomerates and are engaged in fields such as banking, plantations, export-

import trade, hospitality, publishing, printing and other industries. So it can be

concluded that the economic empowerment of the Ummah means efforts to

increase the dignity of the layers of Islamic society from poor conditions, and

escape from the trap of poverty and economic underdevelopment. In other words,

as an effort to build the independence of the people in the economic field.

Economic empowerment for the poor is a national program that involves all

parties, as well as zakat institutions, both BAZNAS and LAZNAS. In Indonesia itself

has carried out several zakat programs focused on the interests of poverty

alleviation and community empowerment, such as the Launching of the

Community Development Program "Mission of Zakat Community Development on

Kera Island", Smart House and Community Empowerment and Empowerment of

the Dhuafa Community through the Zakat Community Development (ZCD)

program. . According to the General Chairperson of BAZNAS Didin Hafidhudin, this

empowerment is integrative and comprehensive. "Empowerment is not only

economic, and health, but also religion, character and morals."

The pattern of zakat utilization is to invest zakat funds. Yusuf Qardhawi in

Fiqhuz Zakat argues that the Islamic government is allowed to build factories or

companies from zakat funds for ownership and profits for the interests of the poor,

so that their daily needs will be fulfilled for all time. Substitute the current

government can be played by the Amil Zakat Agency or the Amil Zakat Institution

which is trustworthy and professional (Nawawi, 2010). Apart from zakat, there are

other instruments that can be used to empower people, namely infaq and

shadaqah. Infaq and shadaqah are part of zakat. So the purpose of community



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empowerment is so that poor people can be independent with income from the

businesses they run. The business capital that is given can continue to be rotated,

not only in a few days, but it is developed and used to help community businesses

that can meet their daily needs (Al-Ba'ly, 2006).

According to George R. Terry as quoted by Herujito (2004) formulates

management functions into four main functions, namely: Planning, Actuating,

Organizing, and Controlling. In management management, there are 4 things that

are an important part of zakat management by an institution, namely collection,

management, utilization and distribution.

1. Collection

Collection is an activity carried out to get ZIS funds from muzakki. The

collection of zakat, infaq, alms and waqf funds taken from the community is the

role, function and task of the field of collection. In carrying out these fundraising

activities, the collection division can carry out various kinds of activities. According

to Sudewo (2004), there are two collection activities, namely fundraising

management and donor services. With the service for donors, they do not feel

disappointed because they feel neglected. Recording the names of donors is

considered very important because this involves the relationship between

muzakki, amil, and mustahiq. The potential for zakat that exists in institutions

greatly influences this relationship. In Indonesia, the potential for zakat is quite

large and many researchers think that zakat can be part of the solution to welfare

problems.

2. Management

There is no difference between the financial structure of zakat and the

financial structures of other institutions, the financial structure of zakat consists of

two areas, namely accounting and treasury. There are two verifications that are

carried out, namely verification of revenues and expenditures. Receipt verification

starts from the time the funds are transferred from the muzakki to the zakat

institution. Verification of outgoing funds is closely monitored from submission to

disbursement of funds. Meanwhile, recording the entry and exit of money is a

function of the accounting sector. In actual work, accounting separates two

aspects, namely financial accounting and management accounting. Financial




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accounting is made in accordance with statements of accounting standards, while

management accounting is carried out according to the needs of the institution.

Administrative and accounting management are the main requirements for

management management in zakat institutions. Zakat management must have a

clearer work plan and administration system and cannot run the institution at will.

Moreover, zakat is part of compulsory worship that must be carried out by

Muslims and its management is also part of achieving the objectives of zakat law

itself. This is where the importance of Islamic management in managing zakat.

3. Utilization

The creativity of the utilization division is what drives the forward or

backward of a zakat institution, namely how the zakat institution distributes zakat

funds with innovations which are certainly better and can meet the objectives of

distributing zakat funds to mustahiq. The essence of zakat itself is the utilization of

the mustahiq empowerment program. Several activities in the field of utilization

that can be developed are economic development, human resources development

and social services. This means that zakat funds can be used for both consumptive

and productive purposes. This distribution is given to people who are entitled to

receive zakat, namely 8 groups of asnaf.

4. Distribution

Distribution activities are closely related to utilization, because what will be

distributed is adjusted to utilization. However, it cannot be separated from the

collection and management. However, zakat institutions also need to pay attention

to distribution management. There are several provisions in distributing zakat

funds to mustahiq, namely, prioritizing domestic distribution, equitable

distribution, building trust between the giver and recipient of zakat. This

management pattern should be applied so that the distribution of zakat is in

accordance with the Shari'a and is able to achieve its goals, namely the benefit of

the people. The distribution of zakat needs to be properly regulated so that there is

no overlap in the distribution process. By carrying out the zakat management

pattern above, it will be possible for the Muslim community to prosper. Likewise,

Islam has regulated the relationship between humans and humans in the form of

caring for others.



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Zakat in the modern era is not only used as a form of obligation for Muslims

to Allah SWT. However, the zakat instrument is also used as an instrument for

poverty alleviation. Mechanically, efforts to alleviate poverty through economic

growth must involve all parties, both the rich and the poor, so that the benefits of

this growth can be enjoyed not only by the rich, but also by the poor. The poverty

felt by the poor is a glory and a test given by Allah SWT, so that they get respect

and compensation in the form of zakat assets to meet their own needs and

dependents. Therefore, as an instrument that cleanses property, zakat is a very

optimal institution to create a flow of wealth from the have to the have not groups.

In addition, the advantages of zakat as explained by al-Dawudi, zakat has wisdom

and benefits for Muslims, namely zakat can develop a system of social civilization

in society (ta'awun), besides that zakat is a cleanser from the individual Muslim.

As an instrument that can alleviate poverty, it is only natural that

government policies and attention to zakat are very serious. The impact of various

serious government policies can eventually develop zakat. As informed by Irfan

Syauqi Belk, the growth of zakat, infaq and alms (ZIS) in Indonesia in the last

decade has grown very rapidly. This development is due to the high level of

poverty that occurs in Indonesia. Empirically, although the zakat fund is very small.

However, zakat has a real impact on poverty alleviation efforts and income

inequality. However, to optimize zakat requires government intervention as a

policy maker. According to Irfan Syauqi Beik, there are several points about zakat

that must get serious attention from the government, namely: first, the

government must be more serious about integrating zakat as a national economic

policy. If you see the potential, the government will certainly have additional

sources of domestic funds for empowering the poor, without having to go into debt

to foreigners. Second, the process of amending Law No. 38/1999 on zakat

management must be completed. Three main issues, both BAZ and LAZ

institutional arrangements, muzakki sanctions, and zakat as a tax credit, must be

resolved properly.

Zakat does not only have a spiritual and social dimension, but also has an

economic dimension which is reflected in two main concepts, namely equitable

economic growth and sharing mechanisms in the economy. The main goal is to




Page | 18


improve the welfare of the poor. In the short term, the primary needs of mustahik

can be met, while in the long term, their economic resilience will increase, while

stimulating economic growth. In fact, in many cases, not a few mustahik are able to

empower and free themselves from poverty. To maximize the potential of zakat,

the distribution that must be carried out is not only consumptive, but also requires

productive funds for mustahik.

According to Anriani, in 2010, zakat implementation was not maximal. This is

because productive funds have not been able to reduce the amount of poverty,

especially mustahik poverty. Productive funds and programs have only been able

to reduce the depth and severity of poverty, and have not been able to remove

mustahik from the poverty line. The factors that cause it are various, including the

lack of zakat budget allocation per mustahik and the lack of assistance and

supervision of mustahik businesses.

The development of zakat in 2011 continued to develop with the amendment

of Law No. 23/2011 on zakat management. The presence of Law No. 23/2011 on

zakat management (UUPZ) as a substitute for Law No. 38/1999 indicates at least

two things, namely: First, the formalization of sharia, which indicates that the

UUPZ is not secular and is not precisely positioned (challenged and criticized).

with constitutional considerations without sharia arguments. Second, the existence

of the ijtihad process, which indicates that law is not absolute like Islamic law

itself. According to Zenno Noeralamsyah, the first indicator proves that Law No.

23/2011 is a form of freedom for Muslims to regulate matters related to formal

social worship through positive law, in addition to other forms of formalization of

sharia, such as the management of Hajj and marriage affairs.

Institutionally, as explained by Didin Hadhuddin, with the amendment of the

law, BAZNAS's duties as the manager of national zakat will be wider. BAZNAZ has

three main functions, namely as an operator (zakat manager), as a center for zakat

reporting from all managing institutions, both regional BAZNAZ and LAZ, as well as

providing recommendations for the appointment of regional BAZNAZ management

and the establishment of LAZ. Therefore, as explained by Irfan Syauqi Beik, the

projected development of BAZNAS functions for five years from 2012 is divided



Page | 19


into five stages, namely the first year (foundation), second year (consolidation),

third year (growth), fourth year (acceleration ) and the fifth year (consolidation).

For the success of BAZNAS programs in collecting zakat, several regional

BAZs have established zakat collection units (UPZ). In Bogor, for example, the UPZ

was formed in all elements of society. The formation of UPZ in every element of

society will have an impact on the wheel of collecting zakat which will be faster

and the distribution and utilization program will run well. In 2011, as informed by

Deni Lubis, that more than 100 mosques in the city of Bogor have formed UPZ

mosques spread across six sub-districts of Bogor city. According to Deni, in three

years, from 2009 to 2011, the statistical figures of zakat, infaq, and shadaqah

receipts in the BAZ in Bogor showed an increasing graph. In 2009, the growth of

zakat and infaq increased in the range of 100 percent compared to 2008. Likewise,

ZIS receipts in 2010 and 2011. Until the end of 2011, the amount of ZIS funds

collected by BAZ in Bogor and BAZ partners, namely UPZ mosque, UPZ school, UPZ

offices, and district BAZs have reached IDR 10.38 billion.

In 2015, with the optimization of productive zakat programs, such as those

run by BAZNAS, poverty decreased from 0.801 to 0.305. This decrease was

influenced by the distribution of productive zakat funds and guidance from MM

Dompet Dhuafa. The perception of most of the mustahik households admitted that

they really felt helped to develop their business after the existence of this MM

program. Which means, after receiving productive zakat funds and guidance, no

mustahik household experiences absolute poverty. At a minimum, the mustahik

household is able to meet one's needs, whether material needs or spiritual needs.

Revenues in state finances that are oriented towards alleviating poverty have

so far been improved. According to the author, one of the causes is the ideology

adopted by developing countries which is more towards a capitalist ideology,

which means that wealth is only controlled by a group of individuals. Supposedly,

state revenues can solve poverty. The less poverty, the less the impact on crime. As

the author explained in the previous sub-chapter, the position of the zakat

instrument in an economic perspective is to equalize wealth which aims to create

social justice. In order to avoid conflicts caused by human naturalism, zakat




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provides opportunities and opportunities for the poor to experience the wealth

owned by the rich.

The effectiveness of the zakat instrument in poverty alleviation was finally

realized by developing countries, especially poor Islamic countries. Pakistan, for

example, has implemented several Islamic instruments to support its country's

income and its impact has been successful. Although it can only help to meet the

basic needs of the State. However, the positive impact of developing zakat has been

proven to help socio-economy. Zakat implementation was also developed by

neighboring countries and was optimized earlier than Indonesia.

E. Conclusion

From the explanation presented above, the author can concludes as follows:

1. The concept of zakat in Islam is the content of a portion of the assets from

assets that meet the minimum requirements (nishab) and span of one year (haul)

which is the right and given to mustahiq (zakat recipient).

2. Professional zakat, namely zakat charged to each work know certain

professional skills, good ones done alone or done together with other people or

institutions, who bring income (money) that meets the nisab (limit the minimum

to be able to pay zakat.

3. Management of zakat management which is deemed important for the

welfare of Muslims, zakat is a must well managed gnats can earn trust from society.

In managing zakat, you can go through management. Management-based zakat

management can carried out on the basic assumption that all activities related to

zakat is done in a professional manner. Professional zakat management needs to

be done with the interrelationship between various activitie related to zakat.

4. Build management in managing zakat with using James Stoner's theory.

Management model this includes the planning process (planning), organizing,

actuating and controlling. The four Stoner models this can be applied in any

management activity zakat with the concept of socialization, collection,

empowerment and supervision.

References



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