Pengelolaan Zakat Bagi Kesejahteraan Umat Islam Perspektif Hukum Islam Dan Hukum Positif (Studi Pada Jpzis Nu Care Lazisnu Masjid Besar Baiturrahman Pugungraharjo Sekampung Udik)

Abstract

The concept of zakat as one of the pillars of Islam is one of the pillars in building the economy of the people not only in the form of ritual worship, but also includes social, economic, justice and human welfare dimensions. The results of the study show that the legal regulations on zakat in the applicable laws and regulations have regulated that zakat management is carried out by zakat institutions, both in the central government and in local governments, but in these regulations there are no detailed regulations on the procedures for zakat management, so that zakat management cannot be productive and contributive to the community. Zakat law strongly supports the management of zakat carried out professionally and productively to realize the welfare of the community in the socio-economic field. The implementation of zakat law is carried out by the Zakat Amil Agency in accordance with applicable laws and regulations, both in the receipt and distribution and utilization of zakat to the entitled parties, both in the form of business capital financing and in the form of scholarship programs for underprivileged students, as well as other humanitarian fields aimed at the welfare of the community. However, the management of zakat is not yet optimal because there are still obstacles such as the lack of trust of the community (muzaki) to distribute their zakat to BAZDA, as well as limited human resource capabilities of BAZDA.