Nisab Calculation of Paddy Zakat in Kuta Malaka Sub-District, Aceh Besar District (Viewed According to the Mazhab Shafi'i)

Abstract

Zakat is one of the pillars of Islam. Every person who has assets when he reaches the threshold of Nisab is obliged to issue zakat. Among the assets that are obligatory for zakat to be issued are agricultural products, in this case paddy. Provisions of paddy zakat in the Shafi'i school, zakat must be issued after the paddy is harvested and calculates the Nisab before cutting all costs that have been used. Whereas the practice carried out by the community is the cost cutting that has been used during the process of planting paddy before the yield of the zakat is issued. Zakat is paid for from the rest of the penen and after it is combined with the results of other fields. This study aims to find out how the community practices of Kuta Malaka Subdistrict, Aceh Besar District, about the calculation of paddy zakat syrup and what they are guiding in carrying out the process of calculating zakat alms.The results showed that the community practices of Kuta Malaka Subdistrict in Aceh Besar District, namely cutting costs that had been used during the process of planting paddy before issuing zakat first, contradicted the provisions of zakat (paddy) in the Shafi'i school.