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Journal : Jurnal Akta

Potential Utilisation and Distribution of Professional Zakat at the Ministry of Religious Affairs of North Sumatra Syabrun Jukhoir; Ansari Yamamah; Mhd Yadi Harahap
JURNAL AKTA Vol 10, No 4 (2023): December 2023
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v10i4.35097

Abstract

The National Amil Zakat Agency is given the authority as the national zakat manager, and also has the right to verify the establishment of Amil Zakat Institutions and Zakat Collection Units, this is stated in Law No. 23 of 2011, Professional Zakat in the perspective of this Law, there is an affirmation that professional zakat has been officially and legally, binding and juridically institutionalised in Indonesian regulations.  Civil Servants are a source of zakat income for the National Amil Zakat Agency at the Ministry of Religious Affairs of North Sumatra Province. This study aims to analyse the potential utilization and distribution of professional zakat and management in the management of zakat for the profession of Civil Servants in the National Amil Zakat Agency, as well as to analyse the supporting and inhibiting factors in zakat management research. The method in this research is descriptive qualitative research. Data collection techniques are interviews, observation, and documentation, as well as literature studies through national journals. National Amil Zakat Agency information data about the potential utilisation and distribution of professional zakat. Conclusion The results of the study convey that one of the potential utilisation and distribution of professional zakat has not been carried out effectively due to the absence of an independent control board in the structure of the National Amil Zakat Agency and the less than optimal implementation of professional zakat collection with supporting factors and solutions to existing obstacles in professional zakat management activities.
Controversy over the Obligation of Professional Zakat for Civil Servants from the Perspective of Maqashid Syariah Muhammad Ali; Pagar Pagar; Mhd Yadi Harahap
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.51393

Abstract

The discourse on the obligation of professional zakat for civil servants continues to be a hot topic of debate in Indonesia, both from the perspective of government regulations and contemporary fiqh discourse. This study aims to analyse the roots of the controversy surrounding the obligation of professional zakat for ASN and review it through the lens of Maqashid Syariah. The main focus of this study is to evaluate whether the policy of automatically deducting ASN salaries for zakat is in line with the basic objectives of sharia, namely to realise maslahah (benefit) and reject mafsadah (harm). The research method used is qualitative with a library research approach. Primary data is sourced from MUI Fatwa Number 3 of 2003 concerning Income Zakat and related government regulations, while secondary data is obtained from classical and contemporary literature on professional zakat. The results of the study show that the controversy arises from differences of opinion regarding the qiyas (analogy) used; whether professional zakat is analogous to gold zakat (due to the nature of the property) or agricultural zakat (due to the harvest time). On the one hand, those who require it argue that professional zakat is a form of social justice. On the other hand, those who oppose it highlight the legal uncertainty regarding the limits of nishab and haul, which have not been agreed upon absolutely in classical texts. Through the perspective of Maqashid Syariah, this study finds that the obligation of professional zakat for civil servants strongly supports the elements of Hifz al-Mal (protection of wealth) on a public scale and Hifz al-Nafs (protection of life) for the mustahik through wealth redistribution. However, its implementation must maintain the principles of voluntariness and transparency so as not to harm the interests of civil servants who have different financial burdens. This study concludes that legal certainty regarding professional zakat requires not only regulatory legitimacy, but also a deep understanding of the objectives of equitable social welfare. Harmonisation between state policy and sharia principles is necessary so that professional zakat is not seen as a double tax burden, but rather as an effective and sustainable instrument for poverty alleviation in Indonesia.