Abstract

This study aims to determine the implementation of trade zakat in the perspective of Islamic economics at the Thrift shop Gembong Surabaya. This type of research is field research with a qualitative descriptive method. Taking purposive sampling. With the data collection method of interviews, observation and documentation. The results of the study show that the implementation of trade zakat at the Gembong Thrift shop in Surabaya is generally carried out, but in practice it is not in accordance with Islamic law. Because the traders there do not know the procedures for implementing trade zakat. Starting from the obligatory conditions of zakat, its distribution, nisab, haul, and the levels of zakat on trade assets. Reviewed based on Islamic economics in general is not in accordance with the rules of Islamic law. This is because traders in carrying out their trade zakat do not use the laws that have been established for trade zakat. There are even those who equate the concept of this trade with alms. However, among them there are those who carry it out correctly and in accordance with the rules of Islamic.

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