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Optimizing the Role of Body-Bathers as a Priority for Zakat al-Fitr Recipients in Sikilang, Sungai Aur Pasaman Barat Putra, Dedisyah; Tambunan, Jannus
Al-Risalah Vol 22 No 2 (2022): December 2022
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v22i2.1252

This research analyzes the practice of bathing corpse carried out in Sikilang Village, Sungai Aur Kuning Pasaman Barat District, which is in accordance with zakat al-fitr. This is a phenomenological and qualitative research with data collected through observation and in-depth interviews to determine the distribution of zakat al-fitr in accordance with maqashid. The results showed that body-bathers in Sikilang village do not have a fixed wage, hence many people are reluctant to pursue this profession. Furthermore, the review of maqasid shari'ah that customs can be used as an instrument in establishing law with terms and conditions set by the scholars. In conclusion, the habit of the people prioritizing body-bathers as the recipient of zakat al-fitr is contrary to al-nushus al-shari'ah.

Jual Beli Lelang Berbasis Kearifan Lokal (Studi Desa Luat Lombang, Kecamatan Sipirok) Tambunan, Jannus
Islamic Circle Vol. 1 No. 1 (2020): Islamic Circle
Publisher : Prodi Hukum Ekonomi Syari'ah STAIN Mandailing Natal

Sale and Purchase of Local Wisdom Based Wisdom (Study of Luat Lombang Village, Sipirok District) This article reviews the models of auction buying and selling in Luat Lombang Village community. For these people, buying and selling auction is no longer seen solely as a provision determined by religion, but has become a habit and need in community life. The approach method used in this article is the empirical juridical approach method, namely research on the effectiveness of law by studying legal regulations which are then linked to data and behavior that lives and develops in the midst of society. So the results of the study show that: First, the factors still carrying out the sale and purchase of auctions in the community of Luat Lombang Village, Sipirok District, because it has become a custom. Second, the sale and purchase of auctions to the public is done in cash, real and clear. Third, the legality of the implementation of buying and selling based on Islamic law in the community of Luat Lombang Village, Sipirok Subdistrict, is legal because it has fulfilled the legal requirements for the sale and purchase agreement and there are benefits for the buyer and the whole community can benefit from the sale of the auction.

MEMAKSIMALKAN POTENSI ZAKAT MELALUI PENINGKATAN AKUNTABILITAS LEMBAGA PENGELOLA ZAKAT Tambunan, Jannus
Islamic Circle Vol. 2 No. 1 (2021): Islamic Circle
Publisher : Prodi Hukum Ekonomi Syari'ah STAIN Mandailing Natal

Increased accountability zakat management institutions are urgently required, as zakat management institutions accountable, will be able to increase confidence muzakki that pay their zakat through zakat management institutions, so that the utilization of zakat can be measured and properly channeled. Increased accountability zakat management institutions can be done through increased supervision and internal control systems.

Optimizing the Role of Body-Bathers as a Priority for Zakat al-Fitr Recipients in Sikilang, Sungai Aur Pasaman Barat Putra, Dedisyah; Tambunan, Jannus
Al-Risalah Vol 22 No 2 (2022): December 2022
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v22i2.1252

This research analyzes the practice of bathing corpse carried out in Sikilang Village, Sungai Aur Kuning Pasaman Barat District, which is in accordance with zakat al-fitr. This is a phenomenological and qualitative research with data collected through observation and in-depth interviews to determine the distribution of zakat al-fitr in accordance with maqashid. The results showed that body-bathers in Sikilang village do not have a fixed wage, hence many people are reluctant to pursue this profession. Furthermore, the review of maqasid shari'ah that customs can be used as an instrument in establishing law with terms and conditions set by the scholars. In conclusion, the habit of the people prioritizing body-bathers as the recipient of zakat al-fitr is contrary to al-nushus al-shari'ah.

Maqashid Sharia Analysis of Community Perceptions in Determining Zakat Fitrah Recipients Tambunan, Jannus; Muhardinata, Imam
Al-Fikru: Jurnal Ilmiah Vol. 17 No. 2 (2023): Desember (2023)
Publisher : STAI Serdang Lubuk Pakam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51672/alfikru.v17i2.271

In order for the distribution of zakat to be done correctly and fairly, it should be paid through an official amil zakat appointed by the government or from the community (private institutions). This research aims at two things, namely: (a) the perception and practice of the community in determining zakat recipients and (b) maqashid sharia analysis of community perceptions in determining zakat recipients. This research uses descriptive-analytical approach by describing, describing the practice of paying zakat fitrah to orphans, Quranic teachers and widows analyzed from Maqashid Sharia. Research data: First, field data through observation, interviews, documentation studies. Second, literature data by reviewing various literatures to collect and analyze data. In general, the community pays their zakat to Quranic teachers, orphans, and widows because of the factor of not being trustworthy in the amil zakat management, displeasure with the amil zakat management and orphans, Quranic teachers and widows have a burden of family needs and their economic conditions are difficult. This is in accordance with Maqashid Sharia at the level of hajiyyah (needs that must be met) because some are included in the category of the poor who are entitled to receive zakat.

Jual Beli Lelang Berbasis Kearifan Lokal (Studi Desa Luat Lombang, Kecamatan Sipirok) Tambunan, Jannus
Islamic Circle Vol. 1 No. 1 (2020): Islamic Circle
Publisher : Prodi Hukum Ekonomi Syari'ah STAIN Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/islamiccircle.v1i1.104

Sale and Purchase of Local Wisdom Based Wisdom (Study of Luat Lombang Village, Sipirok District) This article reviews the models of auction buying and selling in Luat Lombang Village community. For these people, buying and selling auction is no longer seen solely as a provision determined by religion, but has become a habit and need in community life. The approach method used in this article is the empirical juridical approach method, namely research on the effectiveness of law by studying legal regulations which are then linked to data and behavior that lives and develops in the midst of society. So the results of the study show that: First, the factors still carrying out the sale and purchase of auctions in the community of Luat Lombang Village, Sipirok District, because it has become a custom. Second, the sale and purchase of auctions to the public is done in cash, real and clear. Third, the legality of the implementation of buying and selling based on Islamic law in the community of Luat Lombang Village, Sipirok Subdistrict, is legal because it has fulfilled the legal requirements for the sale and purchase agreement and there are benefits for the buyer and the whole community can benefit from the sale of the auction.

MEMAKSIMALKAN POTENSI ZAKAT MELALUI PENINGKATAN AKUNTABILITAS LEMBAGA PENGELOLA ZAKAT Tambunan, Jannus
Islamic Circle Vol. 2 No. 1 (2021): Islamic Circle
Publisher : Prodi Hukum Ekonomi Syari'ah STAIN Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/islamiccircle.v2i1.498

Increased accountability zakat management institutions are urgently required, as zakat management institutions accountable, will be able to increase confidence muzakki that pay their zakat through zakat management institutions, so that the utilization of zakat can be measured and properly channeled. Increased accountability zakat management institutions can be done through increased supervision and internal control systems.

Accountability of Zakat Institutions: Integrating Islamic Law and Maqāṣid al-sharī‘ah Perspectives in Fair Governance Tambunan, Jannus; Harahap, Purnama Hidayah; Danil, Muhammad
As-Siyasi: Journal of Constitutional Law Vol. 6 No. 1 (2026): As-Siyasi: Journal of Constitutional Law
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/as-siyasi.v61.31173

The management of zakat as an instrument of social justice in Islam requires accountability that is not only administrative, but also normative and substantive. In practice, the accountability of zakat management institutions is often understood narrowly as a duty of reporting and institutional compliance, thereby neglecting the theological dimensions and sharia objectives inherent in zakat. This article aims to reconstruct the concept of accountability of zakat management institutions from the perspective of Islamic law and Maqāṣid al-sharī‘ah. Using a conceptual-normative approach, this article analyzes the principles of amanah, accountability, and Islamic governance by placing Maqāṣid al-sharī‘ah as the substantive orientation of zakat management. This article analyzes Islamic Law doctrines and the principles of Maqāṣid al-sharī‘ah to reconstruct the framework of zakat institutional governance. Conducted as a literature-based qualitative study. This study successfully builds an integrated accountability model by synthesizing Islamic Law doctrines and the philosophy of Maqāṣid al-sharī‘ah, distinguishing itself from previous conventional concepts by shifting the paradigm from a one-dimensional focus, which has long been confined to financial compliance and administrative formalities, to a multidimensional framework that simultaneously embeds theological, social, and institutional aspects. This theoretical implication of literature on Sharia Governance by deconstructing secular accountability standards to better accommodate spiritual dimensions; meanwhile, its practical implication compels a transformation of key performance indicators of zakat institutions to move beyond mere financial audit opinions toward measuring real social justice impacts, while also serving as a compass for regulators to formulate welfare-based (maslahah) Sharia auditing standards

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