| dc.description.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. | en_US |
