ZAKAT DISTRIBUTION AND UTILIZATION IN BAZNAS PROVINCE OF KALIMANTAN TIMUR

Abstract

Zakat management in Indonesia is carried out by BAZNAS at the central, provincial and district / city levels. But then, with the limitations possessed by BAZNAS, zakat management is assisted by the Amil Zakat Institution (LAZ) and the Zakat Collection Unit (UPZ). Some problems then arise, including whether the management function is mainly the collection, distribution and utilization of zakat which is carried out by BAZNAS, LAZ and UPZ has reached the Islamic Maqashid or vice versa. The objective of this study is to ensure the maqashid sharia approach in the distribution and utilization of zakat in the category of Safillah fi fi nah. This study will also assess the programs that have been and will be run by BAZNAS East Kalimantan Province by using qualitative techniques that refer to the 2018 Annual Work Plan and Budget (RKAT). The results are expected to be able to answer programs that are appropriate and not with Maqashid Sharia and / or providing important notes for future improvement from the Maqashid Sharia side, it is hoped that it will become a model for distributing and utilizing zakat to fi sabilillah based on Maqashid Sharia in assessing achievements and achieving the distribution and utilization that have been done. The Sharia Maqshid model referred to in this study is Hifz Diin, Hifz Nafs, Hifz ‘Aql, Hifz Nasl, Hifz Maal or as the Maqashid Sharia Imam al-Ghazali. The results of this study are expected to be a guide for the Leaders and Implementers of BAZNAS in East Kalimantan Province in the management of zakat, especially the distribution and utilization of zakat systems to be more systematic and efficient. But in general, this research is expected to provide a real contribution to the management of zakat in East Kalimantan and in Indonesia so that it can contribute to the Zakat Management Organization (OPZ) and other stakeholders. Keywords: Distribution, Utilization, Asnaf, Maqashid Sharia.