Abstract

This study aims to determine the productive zakat distribution system and the problems encountered in the productive zakat distribution system in BAZNAS Gorontalo city. As is well known, BAZNAS is an institution that collects and distributes zakat which is regulated in the Zakat Management Act, with the main responsibility of creating a good zakat management institution and can truly realize the distribution of zakat that can have a good impact on the ummah. This research is a qualitative and descriptive qualitative field research. The target informants are BAZNAS and recipients of productive zakat assistance. Based on searches in the field, it was found that the productive zakat distribution system at BAZNAS normatively includes: zakat allocation procedures, the mustahik selection system and determination of zakat levels, the muzakki and mustahik information system, as well as the documentation and reporting system. However, there are two big problems when discussing the productive zakat distribution system by the Gorontalo BAZNAS. First, the determination of the mustahik is not right on target, this is because BAZNAS only relies on data from the village, and does not directly meet the mustahik candidates. So that there is a chance for nepotism. Second, during the distribution of zakat, there are cigarettes which are haraam by the third MUI fatwa in 2009. This is certainly not in accordance with the purpose of zakat which is a means of realizing the benefit of the people. So it can be assumed that the performance of BAZNAS Gorontalo is not optimal, and it is expected to be able to improve performance by stepping down and being directly involved in selecting candidates for mustahik and not only based on data from the village.

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