Abstract
One of the pillars of Islam establishment is implementation of Zakat encashment. Zakatbecome one of the five pillars of Islam which one and others work in synergy. How important zakatis, Allah refers to people who are not fulfilled it as religion liars (Surah al-Ma'un). The importance ofthe Zakat can be seen from the mission of Islamic sharia as the teaching that committed toimplement physical and spiritual welfare, spiritual material. Zakat become instruments tend to thewelfare of the people. In Indonesia, it has entered the consciousness of the state. This was evidencedby the publication of two laws on zakat, Law No. 38 of 1999 and Law No. 23 of 2011 on Zakat. Thispaper explores the management of zakat as a part of the responsibility of the state, in addition tomanagement and ethical management.
Highlights
Abstrak: Salah satu dari pilar tegaknya Islam adalah terlaksananya penunaian zakat
This paper explores the management of zakat as a part of the responsibility of the state, in addition to management and ethical management
Yusuf al-, Fiqh az-Zakat Juz II, Beirut: Mu’assasat ar-Risalat, 1991
Summary
Banyak sekali hadis yang menerangkan bahwa salah satu tugas rasul dan pemimpin dalam Islam adalah mengangkat petugas zakat. Mereka adalah pemegang amanah untuk memungut dan membagikan zakat. Dalam riwayat Bukhari, seorang sahabat yang bernama Ibnu Luthbiyyah ditugaskan Rasulullah untuk memungut zakat masyarakat Bani Sulaim. َيـُْه َدى لَهُ أَْم لاَ َوال َّ ِذي نـَْف ِسي بِيَ ِدهِ لاَ يَأْ ُخ ُذ أَ َح ٌد ِمنْهُ َشيْئًا إِلا َّ َجاءَ بِِه يـَْوم. ً أَْو َشاة، أَْو بَـَقَرةً َلهَا ُخَواٌر، ٌالِْقيَاَمِة َيحْ ِملُهُ عَلَى َرقَـبَتِِه إِ ْن َكا َن بَعِيرًا لَهُ ُرغَاء. الل َُّه َّم َه ْل بـَل َّغْ ُت الل َُّه َّم َه ْل- ُثم َّ َرفَ َع بِيَ ِدهِ َح َّتى َرأَيْـنَا عُْفَرةَ إِبْطَيِْه، تَـْيـعَُر
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