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All Journal Al-Mustashfa MAHKAMAH: Jurnal Kajian Hukum Islam Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Jurnal Ekonomi Islam TAHKIM Jurnal Hukum Positum International Journal of Islamic Economics (IJIE) Journal of Islamic Mubādalah
Afif Muamar
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Religion Arts Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : International Journal of Islamic Economics (IJIE)

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Digitizing Professional Zakat Through Payroll Systems: A Maqashid Shariah-Based Approach to Achieving the SDGs Mustaqim, Dede Al; Toto Suharto; Afif Muamar
Jurnal Internasional Ekonomi Islam Vol 7 No 01 (2025): International Journal of Islamic Economics
Publisher : The Postgraduate of Institut Agama Islam Negeri Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/ijie.v7i01.10254

Abstract

Introduction: Professional zakat is an Islamic financial instrument contributing to economic redistribution and poverty alleviation. In Indonesia, professional zakat has been accommodated in various regulations, including in PT PLN, which applies automatic deduction through the payroll system based on Board of Directors Regulation Number 120.P/DIR/2017. Objective: This study aims to analyze the implementation of professional zakat through the payroll system at PT PLN, from a maqashid sharia perspective, and its impact on achieving the Sustainable Development Goals. Method: This research used a qualitative approach with a case study method, involving interviews, observation, and document analysis. Result: This study found that professional zakat in PT PLN is automatically deducted by the payroll system by the Human Capital Management Division from the salaries of Muslim employees according to the nishab and managed by the PLN Baitul Maal Foundation. This implementation facilitates the obligation of zakat and follows the principles of maqashid sharia, and contributes to poverty reduction, education, and economic empowerment in achieving Sustainable Development Goals. Implication: This research shows that the payroll system in professional zakat ensures sharia compliance, contributes to social welfare, and accelerates the sustainable achievement of the Sustainable Development Goals.
Co-Authors Adang Djumhur Anny Fitriati Fina Alfiyani Hafizh Al-Haq Hasanudin M. Mabruri Faozi mohammad ihya syahrir Muhammad Feby Ridho Pangestu Mustaqim, Dede Al Mustaqim, Dede Al Mustaqim Nazula Alfirahmah RR. Ella Evrita Hestiandari Tohayudin Toto Suharto Ubaidillah .