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Ahmad Djalaluddin
UIN Maulana Malik Ibrahim, Indonesia
Economics, Econometrics & Finance

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Integration Of Qiyas And Maslahah Mursalah In Professional Zakat Policy Formulation In Indonesia Muhammad Fadlurrahman; Ahmad Djalaluddin; Misbahul Munir; Said Abdelaal Abdelrahman Emam
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.3249

Abstract

This study aims to analyze how qiyas and maslahah mursalah can be integrated methodologically in the formulation of professional zakat policy in Indonesia, considering that previous studies tend to discuss the two methods separately. This study uses a descriptive qualitative approach with a library research type, where data is collected through documentation searches of official regulations, fatwas, and national and international scientific articles published from 2015 to 2026, then analyzed using content analysis techniques combined with the principles of ushul fiqh analysis. The results show that qiyas plays a role in providing technical-quantitative parameters for professional zakat such as nisab and zakat levels through analogies to gold zakat and agricultural zakat, while maslahah mursalah plays a role as a basis for legitimizing the obligation itself and directing policy adaptations in institutional aspects, digitalization, and welfare equality. These two methods complement each other and form a coherent framework of ushul fiqh argumentation, which is empirically manifested in the Fatwa of the Indonesian Ulema Council Number 3 of 2003, Law Number 23 of 2011 concerning Zakat Management, as well as various derivative policies of the National Zakat Agency.
Maqashid Syariah And Professional Zakat: A Critical Review Of Zakat Management Policy In Indonesia Zihab Zihab; Ahmad Djalaluddin; Misbahul Munir; Said Abdelaal Abdelrahman Emam
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.3255

Abstract

This research critically examines the policy of professional zakat management in Indonesia through the analytical lens of maqashid al-shari'ah. This research employs a descriptive qualitative approach with a library research method, drawing data from statutory regulations, fatwas, and Scopus- and Sinta-indexed scientific articles published between 2019 and 2026. The findings indicate that professional zakat is conceptually aligned with the five dimensions of maqashid al-shari'ah, namely hifz al-din, hifz al-nafs, hifz al-aql, hifz al-nasl, and hifz al-mal, since the collection of zakat from professional income promotes the equitable distribution of welfare and the protection of the community's wealth. Nevertheless, the implementation of professional zakat management policy in Indonesia still faces fundamental challenges, including regulatory inconsistency among institutions, low compliance among civil servant and private professional muzaki, weak reporting and accountability systems, and the underdeveloped digitalization of zakat governance. This research recommends strengthening technical regulations on professional zakat, harmonizing Baznas and Amil Zakat Institutions, and reinforcing the maqashid al-shari'ah foundation in every zakat distribution and utilization policy.
Co-Authors Misbahul Munir Muhammad Fadlurrahman Said Abdelaal Abdelrahman Emam Said Abdelaal Abdelrahman Emam Zihab Zihab