<![CDATA[Abstrak Dalam praktiknya, pengelolaan dan pendistribusian zakat di Indonesia umumnya dilakukan oleh lembaga resmi seperti Badan Amil Zakat Nasional (BAZNAS) dan Lembaga Amil Zakat (LAZ) yang telah memperoleh legalitas dari pemerintah. Keberadaan lembaga resmi ini bertujuan untuk menjamin akuntabilitas, transparansi, serta ketepatan sasaran dalam penyaluran zakat. Namun demikian, di tengah masyarakat juga berkembang praktik pendistribusian zakat yang dilakukan oleh lembaga non-amil resmi, seperti yayasan sosial dan panti asuhan. Lembaga-lembaga ini meskipun tidak memiliki legalitas formal sebagai amil zakat, tetap berperan aktif dalam menerima dan menyalurkan zakat kepada masyarakat yang membutuhkan, khususnya kepada kelompok fakir, miskin, dan dhuafa. Artikel ini berfokus pada pelaksanaan zakat maal di Yayasan Panti Asuhan Al-Fatiha Desa Loru, Kabupaten Sigi, yang menyalurkan zakat kepada anak-anak binaan dan masyarakat sekitar yang tergolong mustahik. Penelitian ini bertujuan untuk mengetahui mekanisme pendistribusian zakat maal di Yayasan Panti Asuhan Al-Fatiha dan menganalisisnya berdasarkan perspektif hukum Islam. Penelitian ini menggunakan penelitian kualitatif, yang bersifat deskriptif analisis dengan menggunakan jenis penelitian normatif empiris untuk menilai kesesuaian praktik distribusi zakat maal dengan ketentuan Al-Quran, Hadis dan Kaidah-kaidah fiqh zakat. Hasil penelitian menunjukkan bahwa penerimaan zakat di Yayasan Al-Fatiha didominasi oleh zakat maal yang disalurkan melalui bantuan konsumtif serta momentum keagamaan lainya kepada anak-anak yatim, piatu, dhuafa masyarakat kurang mampu. Dalam Undang-Undang, praktek ini dibenarkan apabila lembaga pengelola zakat yang belum mendapatkan legalitas dari Pemerintah hanya sebagai wakil muzakki. Praktik distribusi tersebut dapat dipahami sebagai upaya menghadirkan kemaslahatan bagi penerima zakat, karena penyalurannya diarahkan pada kebutuhan nyata yang mendesak dan memberikan manfaat langsung bagi kehidupan mustahik sehingga sejalan dengan prinsip maslahah dalam hukum Islam. Kata Kunci: Distribusi, Mustahik, Zakat Maal Abstract In practice, the management and distribution of zakat in Indonesia are generally carried out by official institutions such as the National Amil Zakat Agency (BAZNAS) and authorized Zakat Management Organizations (LAZ), which have obtained legal recognition from the government. The existence of these formal institutions aims to ensure accountability, transparency, and accuracy in the distribution of zakat. However, within society, there has also been a growing practice of zakat distribution conducted by non-official amil institutions, such as social foundations and orphanages. Although these institutions do not possess formal legal status as zakat administrators, they continue to play an active role in collecting and distributing zakat to those in need, particularly among the poor and underprivileged (mustahik). This study focuses on the implementation of zakat maal at Al-Fatiha Orphanage Foundation located in Loru Village, Sigi Regency, which distributes zakat to foster children and surrounding communities categorized as mustahik. The aim of this research is to examine the mechanism of zakat maal distribution at the foundation and analyze it from the perspective of Islamic law. This research employs a qualitative method with a descriptive-analytical approach, utilizing a normative-empirical research design to assess the conformity of zakat maal distribution practices with the provisions of the Qur’an, Hadith, and principles of Islamic jurisprudence (fiqh of zakat). The findings indicate that zakat receipts at Al-Fatiha Foundation are predominantly in the form of zakat maal, which is distributed through consumptive assistance as well as during religious occasions to orphans, the poor, and underprivileged communities. From a legal perspective, such practices are permissible under Indonesian law as long as non-licensed zakat management institutions act as representatives (wakil) of the muzakki. Furthermore, the distribution practice reflects an effort to realize public benefit (maslahah) for zakat recipients, as it is directed toward urgent and practical needs that provide immediate benefits, thereby aligning with the principles of maslahah in Islamic law. Keywords: Distribution, Mustahik, Zakat Maal ]]>
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