Professional Zakat Research Articles

Estimating The Knowledge of Zakat Payment Among Muslims Using The Elasticity Between Income and Zakat Expenses

This study aims to determine how the Muslims in Indonesia understanding and practicing the payment of professional zakat according to the rule. This study uses a quantitative approach with logistic regression analysis techniques to analyze whether the increase in income among the Muslims is followed by an increase in the amount of professional zakat paid by them. Therefore, logistic regression was used to analyze the two variables (income and amount of professional zakat paid) in the form of elasticity. In addition, this study also uses other supporting variables such as age, education level, type of work, job level, and religiosity so that the research model can explain the issue even better. Since the professional zakat is zakat paid by Muslims who are already working and meet the nisab, this study uses primary data of 126 Muslim respondents who were an employee and have a nisab-required salary the salary that met the nisab of professional zakat. The results of this study indicate that the income have a significant effect on the payment of professional zakat.

Pendapatan, Religiusitas dan Trust: Efektivitasnya Terhadap Minat Membayar Zakat Profesi Pada Lembaga Amil Zakat Harapan Dhuafa (LAZ HARFA)

This study aims to determine (1). Effect of income on interest in paying professional zakat at LAZ HARFA. (2). The influence of religiosity on interest in paying professional zakat at LAZ HARFA. (3) The effect of trust on interest in paying zakat at LAZ HARFA. and (4). The effect of income, religiosity and trust on interest in paying zakat at LAZ HARFA. The object of this research is the employees who work in the industry in the Cikande Halal Industrial Estate. The research method used is a quantitative method. Data collection techniques using a questionnaire. The data were analyzed using multiple linear regression method through SPSS version 23 program. The results of this study indicate that (1). Income has a positive and significant effect on interest in paying professional zakat at LAZ HARFA. (2). Religiosity has a significant effect on the interest in paying professional zakat at LAZ HARFA. (3). Trust has an effect on interest in paying zakat at LAZ HARFA. (4). Income, religiosity and trust simultaneously have a positive and significant effect on interest in paying professional zakat at LAZ HARFA. The total contribution of income, religiosity and trust to interest in paying professional zakat at LAZ HARFA is 53.9 percent, while the rest is influenced by other variables not examined in this study.

STRATEGI PENGELOLAAN DANA ZAKAT, INFAQ DAN SEDEKAH (ZIS) PADA UPZ KECAMATAN DUKUN KABUPATEN GRESIK

Management of zakat funds requires an institution that handles it in a professional, trustworthy and accountable manner, starting at the central level to the regional level (read: at the lower level it is called UPZ). UPZ (Zakat Collector Unit) is an institution that collects as well as distributes or distributes zakat, formed and officially issued by the local regional BAZNAS. The purpose of its establishment is in accordance with the mandate of Law No.23 of 2011 concerning zakat, namely by becoming UPZ BAZNAS, UPZ operations have been standardized according to the principles of proper zakat management. The services provided by UPZ BAZNAS are more optimal with the authority to provide Evidence of Zakat Deposit (BSZ) printed by BAZNAS. The BSZ can be used as evidence that the zakat paid can be calculated as a deduction from taxable income (zakat as deductible items). One area in East Java in Gresik Regency, Dukun District, has formed a UPZ which is coordinated by the Dukun District UPZ Coordinator who oversees several UPZs, be it Village UPZ or Mosque UPZ and Taklim Assembly UPZ. The existence of the UPZ Coordinator is quite effective in coordinating the management of Zakat, Infaq and Shodaqoh (ZIS) for Muzakki (Zakat Givers), or Mustahik (Zakat Recipients) and Munfiq (Shodaqoh Givers). The potential of ZIS in Dukun Subdistrict, Gresik Regency is quite high, both from the trade, agriculture or animal husbandry sectors as well as from the professions through Professional Zakat. From the early 2017 formation of UPZ until 2021, there was a significant increase. From simply recording ZIS acquisitions to making direct deposits to BAZNAS Gresik, the nominal amount of potential starts from the acquisition of 800 million rupiah to more than 3.5 billion in 2021. This is none other than community participation after going through education and socialization from the Coordinator UPZ either through official or non-official forums such as Friday Khutbah, Tarawih Kultum or existing Taklim Assembly activities.

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.

TINJAUAN SYARIAT TERHADAP ZAKAT PROFESI DARI HASIL YOUTUBER DENGAN METODE QIYAS ZAKAT EMAS

YouTuber is one of the jobs that millennials are increasingly interested in. Although the income generated is not still like an employee, but there are some YouTubers who are able to gain income up to billion as well. A lot of income, becomes a study for the rules of zakat profession, where there are rights that must be excluded from the income obtained. Zakat on profession is part of zakat mal and becomes a contemporary of fiqh, so a lot of controversion in there. The controversion is part of the prudence of the scholars in establishing the sharia law of zakat on profession, one of which is used qiyas. This research aims to find out the sharia law of zakat on profession for youtuber by using qiyas of zakat on gold. This research used a qualitative descriptive approach that focused on the study of literature. The results of the analysis showed that by qiyas of zakat on gold, Muslim YouTubers are obliged to issue zakat on proffesion if the net income obtained if it reaches the nisab of gold, which is 85 grams of gold with a level of 2.5% and reaches haul.

Penerapan Maslahah Mursalah dalam Pengeolaan Zakat Profesi pada BAZNAS Kabupaten Tuban

In line with the development of the era, creates more type of professions. Teacher, docter, police, journalist and pilot are renown professions. Those professions are top nomination for job seeker to gets appropriate income. However, in their salary there are right of others, as in islamic laws for kinds of proffesion on holy Quran as well as hadith. 
 Every professions for example farmers and their farms, salesmans and their goods, herdsmans and their shepherds, has obligation to fulfill zakat base on the count. The ancient time there is nothing standard count for management profession zakat and zakat management unit. Zakat management unit is not only collect zakat but also manage and distribute zakat. The presence of baznas in every districts helps society to collect and to distribute zakat, include profession zakat. Baznas of Tuban district has collected most of ZIS funds in east java 2019 through their programs. Those programs run with take into consederation of maslahah mursalah both of collect and distribute, no exception with profession zakat.

Social Reality Construction of Muhammadiyah Citizens in Respect of LAZISMU during the Covid-19 Pandemic

For the Indonesian people, LAZISMU, as an Islamic philanthropic institution, shapes the cultural character of zakat, infaq, and alms. Furthermore, following the outbreak of the covid-19 pandemic, the Muhammadiyah encouraged LAZISMU with raising funds for the program under the slogan "Together Against the Corona Virus." LAZISMU Riau and Pekanbaru city continue to strive to become professional zakat institutions with good governance as a place for distributing charity funds to the public and Persyarikatan members in particular. Muhammadiyah citizens' attitudes toward these two LAZISMUs, on the other hand, are not directly proportional to their engagement in LAZISMU's programs. Muhammadiyah citizens, in particular, believe that LAZISMU Pekanbaru City is a professional Amil Zakat Institution with good governance. The construction of this social reality, however, has not been able to increase their participation in tithing to LAZISMU. This is not the same case with LAZISMU Riau, which was known as an institution with poor governance. However, the ideological aspect is a factor that encourages Muhammadiyah citizens to participate in the LAZISMU program.

Analisis Kompetensi Mahasiswa Menjadi Amil Zakat Profesional (Studi Pada Mahasiswa Prodi Manajemen Zakat dan Wakaf IAIN Bengkulu)

The purpose of this study was to determine the competencies possessed by students of the Zakat and Waqf Management Study Program to become candidates for professional zakat amil, while the types of data used were secondary data and primary data, using a qualitative approach. Based on the results of research and discussion, it can be concluded that the competencies that must be possessed by zakat and waqf management students are mastering the science of zakat fiqh, mastering managerial knowledge about zakat management, namely collection, distribution and utilization and reporting of zakat, amil must also have skills in the IT field and accountability in calculating zakat funds. on the reality in the field that students of zakat and waqf management study programs are already competent in the field of zakat fiqh science but are not yet competent in the field of fundrising practice and zakat information system technology.

Wisdom Of Zakat (Muzakki Behavioral Phenomenon Of Paying Zakat For Professionals In Langsa City, Aceh Province)

Zakat is defined as one of the pillars of Islam, however the presence of professional zakat that has developed in contemporary times, nowadays has received various responses from the community. This paper aims to analyze how the behavior of people in Langsa City in paying professional zakat. this study also tries to elaborate the wisdom felt by the community while consistently paying professional zakat. Method used in writing this research is a qualitative which based on field research. A phenomenological approach is employed to unravel the wisdom of zakat felt by muzakki. This study involved 5 (five) informants with interview and documentation data sources approachs. This study found that the behavior of muzakki in paying professional zakat is reflected in the theory of planned behavior which includes attitudes, subjective norms as well as behavioral control. In terms of the attitude; the behavior of muzakki in paying zakat is driven by psychological wisdom, social wisdom, economic wisdom and biological wisdom. Moreover, in regards to subjective norms, the behavior of muzakki in paying professional zakat is encouraged by several media including families, educational institutions, through online information, government regulations and organizations. In terms of behavioral control, muzakki pay zakat since there are systems provided for paying zakat systematically, manually, as well as online.

Penyuluhan Pelaksanaan Zakat Profesi oleh Kepala Keluarga

Zakat is the third pillar of Islam, zakat is the most important worship in the Qur'an, Allah explains zakat along with explaining prayer. Zakat in terms of fiqh terms means "a certain amount of property that is required by Allah to be handed over to those who are entitled" in addition to meaning "to spend a certain amount itself. Therefore, the law of zakat is obligatory (fard) on every Muslim who has met certain conditions. Zakat is included in the category of worship (such as prayer, pilgrimage, and fasting) which has been regulated in detail based on the Qur'an and as-Sunnah, as well as a social and humanitarian charity that can develop in accordance with the development of mankind. Ibn Zaid said, "Salat and zakat are obligatory together, not separately." Then he also said "Prayer will not be accepted without zakat. Congratulations to Abu Bakr who understands this matter correctly. One of the zakat that is obligatory for Muslims is professional zakat.The purpose of this study is to find out how the professional zakat system even though in Islam does not have a level of detail, it still carries out perfect zakat. So that people who have professions can issue zakat on wealth with existing provisions.
 Keywords : Zakat, Profession, Head of the family, PNS

Socialization of Professional Zakat as An Effort to Raise Awareness of The Community Alms of Nitikan Village, Sorosutan Village, Umbulharjo District, Special Region of Yogyakarta

Community service activities are carried out by holding socialization on the importance of giving alms to women PKK (Family Welfare Empowerment) in Nitikan Village, Umbulharjo District, Yogyakarta City. This activity aims to increase public awareness and understanding of zakat payment. This activity takes the form of socialization using lecture and question and answer methods. The material consists of the definition of zakat, ashnaf zakat, zakat payment methods and case examples. The participants of the socialization consisted of 20 PKK (Family Welfare Empowerment) mothers in Nitikan village, 1 student from Widya Mataram University, and 1 student from Sarjanawiyata Tamansiswa University.Keywords: Zakat, awareness, understanding, society.

Socialization of Professional Zakat as An Effort to Raise Awareness of The Community Alms of Nitikan Village, Sorosutan Village, Umbulharjo District, Special Region of Yogyakarta

Community service activities are carried out by holding socialization on the importance of giving alms to women PKK (Family Welfare Empowerment) in Nitikan Village, Umbulharjo District, Yogyakarta City. This activity aims to increase public awareness and understanding of zakat payment. This activity takes the form of socialization using lecture and question and answer methods. The material consists of the definition of zakat, ashnaf zakat, zakat payment methods and case examples. The participants of the socialization consisted of 20 PKK (Family Welfare Empowerment) mothers in Nitikan village, 1 student from Widya Mataram University, and 1 student from Sarjanawiyata Tamansiswa University.Keywords: Zakat, awareness, understanding, society.

Positive Effect Of Attitude, Peer Influence, And Knowledge Zakat On Zakat Compliance Behavior: Update In Covid 19

This study aims to analyze the influence of the components of the Theory of Planned Behavior, which consists of positive attitude, peer influence, and zakat knowledge on the compliance behavior of paying zakat profession with the intention to pay zakat as an intervening variable update case in covid 19. This research is a quantitative study using the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique. The sample used is 100 respondents based on the calculation of the Slovin formula with 129 respondents of zakat profession payers (muzakki) in Indonesia. Empirical findings indicate that a positive attitude and zakat knowledge positively and significantly affect the intention to pay zakat. The intention to pay zakat has a significant positive effect on the compliance behavior of paying zakat profession even during covid 19. Meanwhile, peer influence has no significant impact on the intention to pay zakat due to the Covid 19 era. Policymakers need to pay more attention to the factors that have been identified in this study as essential factors to become a reference in developing strategies to increase zakat collection. Zakat is one of potential Islamic social fund to eradicate poverty as impact of the Covid 19 pandemic.

Komparasi Zakat Profesi dalam Agama Islam dan Persepuluhan dalam Agama Kristen Protestan

This study aims to discuss the similarities and differences between professional zakat in Islam and tithing in Christianity. This research method is a qualitative type through library research and field studies by applying comparative descriptive analysis. The results and discussion of this study indicate that professional zakat in Islam and tithing in Christianity both originate from the holy books of each religion, it is found that there are similarities and differences between professional zakat in Islam and tithing in Christianity, and the meeting point of both has implications for the development of religious philanthropy in Indonesia. This study concludes that tithing is required in Malachi 3:10-11 and professional zakat is required in QS al-Baqarah verse 267 where the wisdom of both is for the benefit of the people or congregation, while the difference is that tithing can be carried out by anyone and professional zakat can only be implemented by people who have reached nishab, and the first aims to return God's gift and the second aims to clean up wealth.

Zakat Profesi Perspektif Hukum Islam

The problem of zakat is still a phenomenon that will always exist along with the times. Of course, as a Muslim community, we understand that zakat is one of the pillars of Islam that must be fulfilled as explained in the Qur'an and al-Hadith. Professional zakat is still being debated, this is because there is no evidence in the Qur'an and Hadith that implicitly confirms professional zakat. This paper is the result of library research with a maqashid sharia approach. The results of the study show that professional zakat when viewed from the maqashid sharia aspect contains many benefits both in terms of maintaining a property, life, and religion. Not only that, even professional zakat can be used to help the community's economy in meeting the needs of life if it is managed properly and is not only consumptive.

PROGRES FUNDRAISING ZAKAT PADA BAITUL MAL ACEH PERIODE 2016-2020

Fundraising zakat is the main responsibility of amil. In fulfilling this responsibility, Baitul Mal Aceh (BMA) has succeeded in doing so. Therefore, this study aims to determine the growth of zakat collection in BMA in the 2016-2020 period in terms of nominal, sources, and efforts made in collecting zakat. To achieve this goal, this research uses a case study. The findings show that the amount of zakat collected during this period increased significantly to a total of more than Rp. 248.44 billion, although it tends to fluctuate. The increase was above the national average. In terms of sources of zakat, professional zakat income is more dominant. To support the success of zakat collection efforts, BMA and the provincial government continue to strive to obtain new sources of zakat income, form a Zakat Collecting Unit (UPZ) and conduct massive socialization of zakat to the community.

ZAKAT AS A SOLUTION FOR PUBLIC ECONOMIC RECOVERY IN THE ERA OF COVID-19

This article aims to describe the economic situation in the covid 19 pandemic era and analyze the function of zakat in restoring the society economy during the Covid-19 pandemic. The method used in this research was a literature study. The data collection techniques were carried out in two ways comprised primary and secondary data. The data analysis was content analysis. The results showed that zakat served as a manifestation of human solidarity, which means that the rich are required to spend some of their wealth in the form of zakat, and distribute it to the needy, in this context how to see zakat function as a way to help economic recovery during the pandemic. So it can be concluded that with the distribution of zakat, such as Zakat Fitrah, Zakat Maal and professional Zakat, it can strengthen the solidarity and foster the relationship between human by helping the needs of people affected by Covid-19 and reduce the poverty during the pandemic that currently affects all people in the world, especially in Indonesia.

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 using direct and indirect strategies, 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.

INTELEKTUAL MODERNISME DAN INTELEKTUAL SALAFISME: UPAYA MENUJU INSAN YANG MADANI DI ERA DIVERGENSI

Abstrak: This study aims to determine the attitudes or intellectual character of modernism and salafism that exist in pesantren academics who are also university students in responding to some of the problems they have encountered. The results of this study indicate that Mambaus Sholihin students use the intellectual character of modernism and salafism in answering several problems, in this case in the form of a view on professional zakat and an analysis of the verses of Q.S At-Taubah. Then in a review of Karl Mannheim's social theory on social action and the meaning of behavior of students of Santri Mambaus Sholihin which contains 3 object meanings. First, the objective meaning is that students of Mambaus Sholihin students have views on several things related to professional zakat and provide. The two meanings are expressive, that they view intellectual modernism as a type of thought that prioritizes rationality from contemporary and classical references that tend to tectulize from the Al-Qur'an and the Prophet's Hadith. The third documentary meaning is that the intellectual character of modernism and salafism has become something that is very inherent in santri students in answering various problems found from classical or contemporary reference sources.Kata Kunci : Intelektual Modernisme, Intelektual Salafisme.

Implementation of Zakat & Professional Income Tax Payments for Notaries & PPAT (Comparative Law Study of Zakat Payment System & Professional Income Tax)

The purpose of this study is to see the implementation of the Notary and PPAT professional zakat and Income Tax payment system, the reason is that the assisting system of implementing zakat and Income Tax of the Notary and PPAT profession has not met expectations and has not been able to eradicate poverty, ideal implementation of zakat and income tax notary and PPAT in the context of poverty alleviation. The approach method used in this research is the normative juridical method. The specification of this research is research with descriptive analytical breakdown specifications. Sources of research data are primary and secondary data. The data collection uses literature study as the main data and interviews as supporting data. The data analysis method used in this study is a qualitative method. The results of the study state that the implementation of the zakat and tax payment system in the stages of the notary profession and PPAT has not met expectations and has not been able to eliminate poverty because government and private ‘amil zakat institutions are still unable to collect large amounts of zakat funds. The reason the notary and PPAT professional zakat and tax payment systems have not met expectations and have not been able to incubate poverty are religious factors and non-religious factors. Ideally, the implementation of zakat and tax payments at the professional level of notaries and PPAT in the context of poverty alleviation, such as in Malaysia, taxes that have been deducted by each individual against a number of values that are not actually tax payments .