Zakat Fitrah Research Articles

Analysis of Zakat Fitrah Pattern Distribution in Pageraji Village Cilongok District Banyumas Regency in 2020

This study discusses the Analysis of Patterns of Distribution of Zakat Fitrah in Pageraji Village, Cilongok District, Banyumas Regency in 2020. This research was conducted because the distribution of zakat fitrah in Pageraji Village, Cilongok District, Banyumas Regency is still given to those who are not entitled to receive it. Therefore, the author wants to examine how to analyze the pattern of distribution of zakat fitrah in Pageraji Village, Cilongok District, Banyumas Regency. The formulation of the problem is a) How are the efforts made by the people of Pageraji Village, Cilongok District, Banyumas Regency in the implementation of zakat fitrah? b) How is the analysis of the distribution pattern of zakat fitrah in Pageraji Village, Cilongok District, Banyumas Regency in 2020? This study aims to a) To explain the causes of zakat fitrah must be managed properly. b) To analyze the distribution pattern of zakat fitrah in Pageraji Village, Cilongok District, Banyumas Regency in 2020.
 This study uses qualitative research with field research, where the author goes directly to the community, both muzakki, amil, and mustahik in Pageraji Village, Cilongok District, Banyumas Regency. The approach used is a case study approach. Then check the validity of the data using the triangulation method.
 The results of the study indicate that the implementation of zakat fitrah collection in Pageraji Village, Cilongok District, Banyumas Regency in 2020 is divided into 4 ways, namely through mosques, through Koran teachers, through RT and distributed directly to relatives, relatives, relatives or neighbors. Zakat fitrah collected is distributed or distributed to people who are entitled to receive or group 8 asnaf using consumptive patterns or temporary assistance. This is also done by muzakki who distribute their zakat fitrah directly to mustahik. However, in the implementation of the distribution of zakat fitrah, there are still mustahik who are not entitled to receive it, namely rich widows or widowers.

Implementasi Manajemen Pendidikan Karakter Religius Melalui Kegiatan Ekstrakurikuler dan Pembiasaan Keagamaan

The purpose of this study was to reveal the implementation of the management of students' religious character education through spiritual extracurricular activities and religious habituation at SMK Palembang. This research is a qualitative research with a qualitative descriptive approach with natural characteristics (natural setting) as a direct data source, descriptive, more concerned with the process than the results. Collecting data through observation, interview and documentation techniques. Data analysis techniques with inductive and deductive methods. The problems discussed include various implementations of religious character education management in Islamic spiritual extracurricular activities and religious habituation as well as the values ​​of students' religious character at SMK Palembang. The results showed that the implementation of religious character education management through Islamic spiritual extracurricular activities and students' religious habituation as well as character values ​​that developed at SMK Palembang has been running, this can be seen from several extracurricular activities of the Spirit in the form of symbols, talents (skills), public relations, regeneration, sports and the arts. Furthermore, there are religious habituation activities including moral guidance, giving donations, reading the Qur'an, praying in congregation, Ramadan boarding schools and zakat fitrah. The character values ​​that can be revealed through spiritual extracurricular activities and religious habituation are religious, curiosity, tolerance, respect for achievement, discipline, communicative, hard work, peace-loving, creative, fond of reading, independent, caring for the environment, democratic and responsible.

PROBLEMATIKA PENYALURAN ZAKAT MELALUI UNIT PENGUMPUL ZAKAT (UPZ) MASJID DI MADURA

The Pensyar Section of the Ministry of Religion of East Java, the zakat section, responded to this so that each mosque formed a UPZ Mosque, especially in the Madura work area. The Pensyar and Baznas Section of Sumenep Regency and the Pensyar Section of Pamekasan Regency also gave instructions to mosques. However, these instructions have not received significant results. Many mosques continue to carry out zakat management activities but there is no coordination either with the Regency Ministry of Religion or with the Regency Baznas. This research uses descriptive qualitative analytical research method at the exploratory stage. Data obtained through observation, interviews, and documentation. To determine the validity of the data, the researchers used a triangulation approach. The results of this study are: The background of the issuance of the Perbaznas is due to the existence of laws or regulations relating to UPZ but not yet detailed. For example, Government Regulation (PP) number 14 of 2014 which requires the establishment of a UPZ but has not been clearly regulated. 2) Problems in the formation of UPZ Mosques in Madura can be categorized, namely, cultural problems, administrative complexity problems, problems with the perception of the lack of public trust in the government or the agency that manages ZIS funds, and the lack of socialization budgets to educate the public, and the problem of low community understanding. 3) The problem of culture can be solved by focusing the UPZ of the mosque to manage zakat maal only. Distribution of zakat fitrah is left as usual. Solving the problem of administrative complexity by collaborating with religious instructors to assist the takmir of the mosque so that they can be independent. The resolution of the perception problem is to increase transparency and accountability. Solving the problem of the lack of socialization budget and low public understanding with government initiatives to take breakthroughs in optimizing the budget for socialization and education.

Hoping Of Zakat Reinforcing Philanthropy In Indonesia

Indonesia is the most generous country by donating unknown people, money donations, and volunteer activities based on the World Giving Index by the Muslim majority population, contributing to the poor's socioeconomic, welfare, and empowerment. Zakat is a philanthropic activity with great potential and utilization, but there is a gap between its revenue potential and its realization. This research aims to describe the hope that zakat will strengthen philanthropy in Indonesia. The research method uses a qualitative descriptive approach and reports from zakat institution's secondary data sources. The results showed 81 amil zakat institutions and 491 zakat bureaus as zakat collection institutions increased in zakat collection by 26%, consisting of zakat fitrah, zakat mal income, zakat institutions, and individual zakat as 5.1 million people and corporate zakat as 36,000. Zakat through e-zakat or bank transfers and e-payments reached 93% during the Covid-19 pandemic. Zakat gives excellent hope to society's welfare through government and stakeholder regulations that can reduce the level of poverty. Zakat IDR 10.2 trillion gives hope to 23 million people and frees 15759 from the poverty line with better distribution effectiveness; the philanthropic hope of strengthening zakat in Indonesia has provided benefits and community welfare.

Zakat Fitrah Application based on Web Framework using Waterfall Method

Zakat Fitrah is an obligation for every Muslim. In the management of zakat fitrah, the Amil Zakat Agency has a very vital function, namely managing the receipt and distribution of zakat to groups of people who are entitled to receive it (Mustahik). If the amil zakat is negligent and not careful in managing zakat, then the distribution of zakat is not right on target. The Buyung Rahimah Rantauprapat Mosque has the Amil Zakat Fitrah Agency, but in the management process it still uses the manual method so that the zakat management process takes a long time and the data stored is inaccurate. To solve these problems, an orderly, neat and good recording system is needed. This study aims to create an application for the management of Zakat Fitrah at the Buyung Rahimah Rantauprapat Mosque based on the Web Framework. The application development method uses the Waterfall model which divides into four stages, namely: analysis, design, program code generation, and system testing. This research has produced a zakat fitrah application with the main menus, namely: login menu, amil agency, types of zakat, zakat payment, zakat distribution, user management. This application also manages to display zakat fitrah data and zakat fitrah distribution history data. With the application of a web-based framework, making this application user friendly, making it easier for the Amil Agency to manage zakat fitrah. A web framework with the MVC concept and a complete library makes zakat fitrah data management accurate and fast.

Pembayaran Zakat Fitrah dalam Tradisi Metraen Bhekal Bineh di Bangkalan Madura Perspektif ‘Urf

The metraen bhekal bineh tradition in Banyuajuh, Bangkalan, Madura requires prospective husbands to pay zakat fitrah for their prospective wives in the form of money or rice. This study aims to determine the practice of the metraen bhekal bineh tradition and to find out the review of Islamic law on the metraen bhekal bineh tradition in Banyuajuh, Bangkalan, Madura. This research is a field research with qualitative methods and a sociological juridical approach. Sources of data used are primary data and secondary data. Data collection techniques through observation, interviews, and documentation were analyzed using the inductive method. Based on the results of the study, it can be concluded that the metraen bhekal bineh tradition in Banyuajuh, Bangkalan Madura in terms of Islamic law is permissible because it is a tradition that grows and develops with good values ​​in society. The husband's obligation to pay zakat fitrah for his future wife is a customary obligation, not an obligation as required by Islamic law.

KUALITAS HADIS “FARADHA ZAKAT FITRAH” STUDI KRITIK SANAD DAN MATAN HADIS

This study examines the quality of the hadiths "Faradha zakat fitrah", that the hadiths explain about the obligation to pay zakat fitrah for every Muslim, both men and women, to the importance of zakat on the eve of the festival. Then the hadiths use several kinds of food that can satisfy in the form of staple foods such as dates, poetry and wheat and rice. The main focus in this research is the sanad and matan of the Hadiths of the Prophet saw which contain about "faradha zakat fitrah" this research is a library research with the main reference is the books of hadith al-Kutub al-Tis'ah (Nine Books Induk Hadith), and maktabah syamilah. In addition to the books of hadith mentioned above, books related to takhrij al-hadith are also references in this study, such as: Ushul al-Takhrij wa Dirasat al-Asanid. Research Methodology of the hadith of the Prophet written by Syuhudi Ismail, and others. To research the narrators of Hadith, used as a reference are books related to the study of the content of hadith. The result of this research is a hadith chain of authentic quality, namely the narration of Abu Dawud. From the point of view of authentic hadith, it does not contradict the Qur'an and authentic hadith, common sense, historical facts, language and the principles of Islam.

Analysis of the Distribution of Zakat Infaq and Shadaqah (ZIS) to the Community in the Baznas of Tebing Tinggi City

The distribution of zakat is an activity carried out to accelerate and facilitate the distribution of zakat funds (including infaq and shadaqoh) from muzakki to mustahik. This makes zakat funds can be distributed according to what is intended and good and correct distribution will have the impact of reducing social inequality in society. The purpose of this study is to find out how the distribution of Zakat, Infaq, and Shadaqoh (ZIS) is and how it plays a role for the community in Baznas, Tebing Tinggi City. This study uses a qualitative approach. The results of this study are that the Tebing Tinggi City Baznas collects zakat maal, zakat fitrah, professional zakat, infaq, shadaqah, and so on assisted by the Zakat Collection Unit (UPZ) and directly from muzakki or through accounts with records of muzakki reporting zakat received will be submitted by filling out a signed deposit receipt and submitting it to the Tebing Tinggi City Baznas, in the case of zakat collection, muzakki also perform their own calculations of their zakat obligations and if needed the Tebing Tinggi City Baznas will help, and Tebing Tinggi City Baznas are required to provide proof of zakat deposit to every muzakki who has paid. Zakat, Infaq, and Sadaqah (ZIS) socialization activities are also very necessary and important to do. This can foster scientific insight about Zakat, Infaq, and Sadaqah (ZIS) for the community.

STRATEGI FUNDRAISING ZAKAT PROFESI (STUDI KASUS BAITUL MAAL HIDAYATULLAH PONOROGO)

Zakat as a pillar of Islam has a very important role because it has two dimensions, namely vertical as a form of obedience and obedience to Allah SWT, and a dimension of caring for fellow humans as servants.Zakat is divided into two, namely zakat fitrah and zakat maal. Zakat mal is divided into several types of zakat, including business zakat, agricultural products, livestock, gold, silver, minerals and found items.Seeing the importance of zakat, there must be a good manager in it. LAZNAS Baitul maal hidayatullah ponorogo is a national amil zakat institution which is engaged in the collection of zakat funds, which is found in almost every city in Indonesia.Because many amil zakat institutions, especially those in Ponorogo district, demand the Baitul maal hidayatullah ponorogo amil zakat institution to continue to improve the quality and professionalization as a good institution of competence and professionalism in collecting professional zakat funds.The purpose of this study is to determine the strategy of professional zakat fundraising in Baitul maal hidayatullah ponorogo.This research method is to use a qualitative method using a case study approach.The results of this study The strategy carried out by baitul maal hidayatullah ponorogo uses direct and indirect strategies,the strategy carried out by Baitul Maal Hidayatullah directly by using education to the community in Ponorogo is door to door and through social media.It is proven to be successful where the professional zakat funds collected have increased every year.

Optimalisasi Penggunaan Metode Fundraising Dalam Memperoleh Dana Zakat, Infaq dan Shodaqah

Nahlatul Ulama is an Islamic community organization that not only spreads Islamic teanchings, but also acts as a community facilitator in the religious, social, economic and educational fields. In an effort to become a community facilitator in the social sector, NU established the amil zakat infaq and shodaqah Nahdlatul Ulama (LAZISNU) Institude which is tasked with collecting, managing and distributing social services to people in need.
 The research focuses on how the fundraising method is used in raising funds. The formulation of the problem is (1) how is the LAZISNU-CARE fundraising method in Semarang city in obtaining zakat, infaq and shodaqah fund? (2) what are the supporting and inhibiting factors of LAZISNU in Semarang city in obtaining zakat, infaq and shodaqah fund? To answer this question, the type of research used in this research is qualitative. The sources of research data used are primary data sources and secondary data. Data collections tecniquies used include observation, interviews and documentation, technical data analysis using data reduction, data presentation, data verification, drawing conclusions. The results of this study indicate that (1) in conducting fundraising LAZISNU-CARE Semarang City uses two methods, namely the direct fundraising method and the indirect fundraising method. (2) the supporting factors are the factors of coomperation with branch leaders in the city of semarang, the existence of a transparent reporting system, the existence of payments through accounts, the awareness of muzakki to tithe. While the inhibiting factors are the lack of public knowledge about the obligation to pay zakat other than zakat fitrah, as well as the abundance of direct distribution by muzakki.

ZAKAT FITRAH DENGAN UANG MENURUT IMAM HANAFI DAN IMAM MALIKI

Abstract
 Zakat fitrah is issuing a special portion of property that has reached the nishab (quantity limit that requires zakat) to people who are most entitled to receive it or called mustahiq. The obligation to pay zakat fitrah is also legal in several verses in the Qur'an. The form of giving zakat fitrah has also been explained in several hadiths of the Prophet Muhammad. Efforts to pay zakat in Islamic law show that Islam is very concerned about social problems, especially the fate of those who are weak. So that close the relationship of love between fellow human beings in realizing Islamic brotherhood. In the Indonesian community, most of whom adhere to the Hanafi school of thought, but there are also some people who follow the guidelines of the Maliki school of thought, where from the two schools of thought there are differences of opinion about most of them allowing zakat fitrah with money, but there are also those who argue that paying zakat fltrah is not allowed with money. but with goods (basic materials). Based onthe explanation ofthe background of theproblem, the researcher determines the formulation of the problem, namely how are the similarities and differences between zakat fltrah and moneyaccording to Imam Hanafi andImam Maliki. This study uses the library research method, which means an activity to search, record, formulate to analyze to compile data about differences of opinion from Imam Hanafi and Imam Maliki regarding the payment of zakat fitrah with money. The dta obtained from the resultsof this library rsearch ar then processed systematically. The results in the study state that Imam Hanafi and Imam Malik both require zakat fitrah on people who have excess food the next day. However, in this case Imam Hanafi distinguishes between fard and obligatory. Fardhu is everything that is determined based on the qath'i argument, obligatory based on the zanni argument. Meanwhile, Imam Maliki does not distinguish between fard and obligatory. While the difference is that Imam Hanafi is allowed to pay zakat fitrah with money while Imam Maliki does not allow zakat firah with money, he must use local staple foods
 Keywords: Zakat, Money, Hanafi, Maliki

Analisis Hukum Islam Tentang Pendistribusian Zakat Fitrah oleh Takmir Masjid At-Taqwa Terhadap Gharim yang Hutangnya untuk Lembaga

This study describes how the implementation of zakat fitrah management at the At-Taqwa Mosque, Pamedaran Village, Brebes Town, and to find out the analysis of Islamic law on the distribution of zakat fitrah to people who have debts to institutions. This research was conducted with a qualitative method and a descriptive approach. The conclusion of the study shows: (1) Management of zakat fitrah at the At-Taqwa Mosque begins with planning through deliberations of leaders and amil on D-3 Eid al-Fitr and carried out on D-1 Eid al-Fitr with the time of collecting zakat fitrah from after dawn prayer until before prayer Asr, then the amil calculates the amount of zakat fitrah that has been collected, then distributes it to asnaf in the At-Taqwa Mosque environment, namely asnaf indigent, poor, amil, fisabilillah and gharim. (2) The distribution of zakat fitrah carried out by the takmir of the At-Taqwa Mosque in Pamedaran Village to gharim whose debts to institutions are not in accordance with Islamic law, because what is meant by gharim according to the four schools of thought is a person who is in debt and it is an obligation for him to pay the debt, while in this case the person who is considered a gharim is only an intermediary for the debt and the real owner of the debt is the institution/mosque.

Socialization of Zakat and The Calculation Model for KAPMI Students (Indramayu Students and Students Family) in Yogyakarta

This study aims to assess the extent of adolescent knowledge about zakat and its calculations. Zakat itself is the third pillar of Islam, therefore we need to know in detail the types of zakat, its calculations, and to whom it is distributed. Zakat is a part of the property that must be issued by Muslims to be given to 8 asnaf as stated in the Qur'an and Sunnah. In Indonesia, there is the National Amil Zakat Agency (BAZNAS) whose task is to collect and distribute zakat, infaq and shodaqoh. BAZNAS has also arranged all zakat calculations from zakat fitrah, shares, agriculture, professions and many more.Keywords: Zakat, Zakat Calculation, BAZNAS.

Dampak Pandemi Covid 19 terhadap Zakat Fitrah di Kota Pagar Alam

The covid 19 pandemic in Indonesia has been more than 1 year and 4 months epidemic and it is still going to worried rate as data released by the covid 19 task force stated that on July 17, 2021, the data was confirmed positive for 2,780,803, 2,204,491 people recovered and 71.397 people died. the number of pandemic is still going to grow in thousands. The impact of covid-19 is felt in all aspects of human life, one of which is with worship activities such as the implementation of zakat fitrah as regularly carried out every month of Ramadan. Pagar Alam town , based on this problem, the study used a descriptive qualitative approach, by taking samples of zakat management at the Nurul Huda mosque and the Raudlatul Jannah mosque . To obtain accurate and valid data, data collection techniques were used in the form of observation, interviews and documentation. The results stated that there was an impact caused by the Covid 19 pandemic, namely a decrease in number of muzakki (people who pay zakat) and mustahiq (people who receive zakat) in 2020, however, In 2021 will increase to stable. it happens in related to government policies such as applying new normal for Indonesian People.

Analisis Ijtihad Hukum Membayar Zakat Fitrah dengan Uang Menurut Yusuf Al-Qaradawi dan Wahbah Az-Zuhaili

This article defines the difference of ijtihad method used by Yusuf Al-Qaradawi and Wahbah Az-Zuhaili in the legal status of the permission of zakat fitrah payment with money. This article is a qualitative research using data sourced from literature. The data obtained are analyzed using a descriptive-comparative approach. This article shows, that according to Wahbah Az-Zuhaili, based on the jumhur opinion, zakat fitrah must be paid in accordance to the existing text. Meanwhile, Yusuf Al-Qaradawi argues that the payment must be flexible by considering aspects of the benefits that will be received by the poor. Methodologically, Wahbah Az-Zuhaili used qiyās as used in the asy-Syafi'i school. Meanwhile, Yusuf Al-Qaradawi, used the method of Intiqā'i and Insyā'i. This method is used to compare the opinions of scholars, then rated by the aspect of al-muqāranah wa al-muwāzanah. One of the reasons for the determination of staple foods, is, that in ancient times, the use of money as a transaction tool was not popular as it is today. The ever-changing currency value will certainly makes Islamic law (zakat al-fiṭr) not adaptive. However, the value of the benefits of money at this time, can be equated with the benefits of foods in ancient times.

PEMBERDAYAAN MASYARAKAT MELALUI MANAJEMEN ZAKAT FITRAH PADA MASA PANDEMI DI DESA MOTOLOHU KECAMATAN HELUMO KABUPATEN BOLAANG MONGONDOW SELATAN

Zakat is to purify the rights that a person has and separate the rights of others contained therein, so that it can provide benefits to others. The Indonesian government has regulated the management of zakat in UU no. 38 of 1999 about Zakat Management, regulations are made to facilitate the community in the process of collecting, managing and distributing zakat. This research discusses the management of zakat fitrah in Motolohu Village, Bolaang Mongondow Selatan Regency during the pandemic. The condition of the community is disturbed in paying zakat fitrah during the pandemic, especially in the economic sector. Researchers examined the management of zakat fitrah carried out by the government and zakat officials in Motolohu Village during the pandemic, the collection process, distribution and distribution of zakat fitrah during the pandemic, as well as the benefits of zakat fitrah for the community. This study uses a descriptive qualitative approach with various questions to the informants to get answers to social problems about community empowerment through zakat fitrah management in Motolohu Village during the pandemic. Data collection techniques used observation, interviews and documentation to several sources. The data that has been obtained are then analyzed in order to obtain the results presented in the form of conclusions. The results of research on the collection, management and distribution in Motolohu Village were carried out with different techniques. Collection of zakat, zakat administrators visit the houses of people who want to pay zakat. Zakat payments are divided into 3 levels, the process of collecting zakat is carried out optimally by paying attention to people's income. The public is advised to donate Rp. 5,000 / person. Distribution of zakat fitrah, officers distribute zakat fitrah equipped with health protective equipment. The benefits of zakat fitrah that are obtained by muzakki in Motolohu Village are the implementation of amaliyah which can still be applied by giving to those who have the right, especially in a pandemic situation.

Dampak Coronavirus Disease 2019 (Covid-19) Terhadap Pengelolaan Zakat, Infaq, Dan Shadaqah (ZIS) Di Masjid Agung Pelita Samarinda

In the midst of the Covid-19 pandemic that has hit the world today, all aspects of life have been affected. The social sector has also been affected by the Covid-19 pandemic. This has resulted in the declining economic welfare of the Indonesian people. In Islam this welfare problem can be solved by managing and empowering the results of Zakat, Infaq, and Sadaqah (ZIS). But the Covid-19 pandemic is quite scary because it can affect people's awareness of paying Zakat, Infaq and Sadaqah (ZIS). For this reason, this study aims to determine the mechanism for the management of Zakat, Infaq and Shadaqah (ZIS) that occurred during the Covid-19 pandemic at the Great Mosque of Pelita Samarinda and to determine the impact that occurred on the management of Zakat, Infaq, and Shadaqah (ZIS) during the pandemic. Covid-19 at the Great Mosque of Pelita Samarinda. This research is a qualitative research (field research). The population in this study is the total of all Amil zakat administrators at the Great Mosque of Pelita Samarinda, a total of 54 people. In taking samples from the existing population, researchers used the Slovin formula calculation and produced a sample of 35 people. Data collection techniques used are observation, interviews and documentation. The data analysis technique used is Miles and Hubermen which starts from data collection, data reduction, data presentation, and conclusions. The results of this study indicate that the management of Zakat, Infaq and Sadaqah (ZIS) of the Great Mosque of Pelita Samarinda during the Covid-19 pandemic began with careful and careful planning. The implementation, which contains receipts and distributions, also continues to run offline and continues to comply with the health protocols recommended by the government. Supervision is also directly supervised by the board of trustees of the amil zakat management of the Great Mosque of Pelita Samarinda and BAZNAS of Samarinda City. Evaluation is carried out at the end of the activity to correct errors and correct them so that they do not recur in the future. The impact of the Covid-19 pandemic has two sides, namely a negative impact and a positive impact. The negative impacts include regulations to maintain distance and comply with health protocols, which are quite difficult for officers, friendships are also tenuous, and many people choose to pay zakat at the nearest mosque or institution, thereby reducing muzakki at the Great Mosque of Pelita Samarinda. The positive impact is the increase in the results of zakat, infaq, and shadaqah receipts in 2020. Meanwhile, in 2021 only zakat fitrah in the form of rice has increased.

ANALISIS PENGELOLAAN DANA ZAKAT FITRAH SEBAGAI PEMBERDAYAAN EKONOMI UMAT

Zakat is one of the fifth pillars of Islam and zakat is divided into two, namely zakat fitrah and zakat mal. Whereas Zakat fitrah is zakat issued by muzakki in the form of staple foodstuffs in accordance with the provisions, while zakat mal is zakat issued by muzakki in the form of goods or objects in accordance with the provisions and nishab. The purpose of writing this article is to determine the analysis of the management of zakat fitrah funds as an economic empowerment of the people. The research method used in writing this article is a qualitative research method, which is a method based on natural facts. The approach used is a descriptive approach that tends towards analysis by explaining what it is according to the data obtained.
 Keyword : Zakat Fitrah, Management Analysis, Community Economy

Peranan Zakat Sebagai Strategi Dakwah dalam Pemberdayaan Ekonomi pada Masa Pandemi Covid-19

Zakat is one of the five pillars of Islam that must be fulfilled by every individual Muslim if he fulfills the conditions that must be issued. When viewed from the spiritual aspect, the practice of tithing can purify the soul and property. During the COVID-19 pandemic, of course, the role of zakat as a da'wah strategy in economic empowerment has an important role, one of which is at the Miftahul Jannah Mosque, Sindang Pakuon Village, District, Cimanggun, Sumedang Regency in managing zakat Fitrah during the pandemic period. The research method used is a qualitative method. The results of this study indicate that the da'wah strategy in zakat fitrah is aimed at the poor or there are Covid with the help of money and rice, and for the da'i as a da'wah interpreter is with staple food.

Analisis Sosial dan Agama pada Praktik Pendistribusian Zakat Fitrah Bagi Dukun Bayi

<span>Zakat fitrah is a compulsory zakat that muslims neet to do. Zakat fitrah should be made to Amil zakat or the committee appointed to handle zakat. This is so taht distribution is even and right on terget. This study aims to analyze socially and religiously so that a common thread will be obtained about the suitability of zakat distribution practices in research location. This research is a qualitative study that describes the data in detail based on the findings in the field. The distribution of zakat for the dukun in Jamus village can be analyzed from social and religious analyzes, in addition to gratitude for the people who have been helped by the dukun, also on average the dukun helps with a sense of sincerity and with great selflessness. The social analysis is understood that most of the people who give zakat fitrah to the dukun are because of their emotional closeness because they have been helped a lot by the dukuns. In this case social interaction is very well guarded. Broadly speaking, the social values practiced by most people are based on the values of sympathy, empathy, and respect. Religious analysis in the practice of distributing zakat fitrah to traditional birth attendants in the Jamus village becomes invalid if it is intended for zakat fitrah, but if the gift is in the form of shodaqoh or infaq it may be done.</span>