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Sistem Payroll dalam Pengumpulan Zakat Profesi Aparatur Sipil Negara: Kajian Hukum Islam dan Kebijakan Daerah Ma'rur, Muhammad
At-Tahdzib: Jurnal Studi Islam dan Muamalah Vol 13 No 1 (2025): At-Tahdzib
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib, Ngoro, Jombang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61181/xsaqe918

Abstract

Background. Professional zakat represents an adaptation of classical zakat jurisprudence to the realities of the modern economy, particularly for civil servants (ASN) who receive regular salaries. The Indonesian government has implemented an automatic salary deduction (payroll system) to facilitate zakat collection through BAZNAS and UPZ. However, this policy raises questions of shar‘ī validity, especially regarding the fulfillment of nisab requirements and the intention (niyyah) of the zakat payer (muzakki).Aim. This study aims to analyze the conformity of the payroll zakat system for civil servants with Islamic legal principles and its alignment with regional zakat regulations in Indonesia.Methods. The research employs a qualitative library research approach using content analysis of classical and contemporary fiqh literature, statutory laws, and regional regulations concerning professional zakat.Results. The findings indicate that the payroll system effectively enhances participation and transparency in zakat collection through official institutions such as BAZNAS and UPZ. Nevertheless, from a fiqh perspective, uniform deductions without verifying the nisab threshold—set at the equivalent of 85 grams of gold or approximately IDR 85,685,972 per year—raise issues of zakat validity. Zakat is obligatory only for those whose income meets or exceeds this threshold after essential needs are deducted; otherwise, deductions should be classified as voluntary shadaqah tathawwu‘iyyah. Therefore, harmonization between regional regulations, MUI fatwas, and BAZNAS guidelines is essential to ensure that the payroll zakat system is not only administratively efficient but also valid and just according to Islamic law.
Sharia Economic Law on Buying and Selling Transactions via QRIS: A Review Nihayah, Hana; Ma'rur, Muhammad
At-Tahdzib: Jurnal Studi Islam dan Muamalah Vol 13 No 2 (2025): At-Tahdzib
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib, Ngoro, Jombang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61181/whkb2b46

Abstract

Background. The rapid development of digital payment systems has significantly transformed buying and selling transactions in Indonesia, particularly through the implementation of the Quick Response Code Indonesian Standard (QRIS). Although QRIS is widely adopted by micro and small business actors due to its efficiency and practicality, studies examining its compliance with Islamic economic law remain limited. This condition raises important questions regarding the validity of contracts, transparency of transactions, and the potential presence of prohibited elements such as riba, gharar, and maysir within digital payment mechanisms.  Aim. This article aims to analyze the practice of buying and selling transactions using QRIS and to examine their conformity with the principles of Islamic economic law, focusing on the legality of the transaction mechanism and its adherence to sharia principles. Methods. This study employs a qualitative research method with a case study approach. Data were collected through observations, in-depth interviews with merchants and consumers, and documentation in Rejoagung Village, Jombang Regency. The data were analyzed descriptively using the theoretical framework of Islamic economic law. Results. The findings indicate that QRIS-based transactions generally fulfill essential elements of valid transactions, including mutual consent, clarity of transaction objects, and certainty of payment. From the perspective of Islamic economic law, buying and selling transactions using QRIS are permissible as long as they do not involve elements of riba, gharar, or maysir, and uphold principles of justice, transparency, and accountability. Therefore, QRIS can be considered a legitimate payment instrument in Islamic commercial transactions, provided that sharia principles are consistently observed.