MEMAKSIMALKAN SUMBER, PERAN & PENGELOLAAN ZAKAT DI INDONESIA  (KAJIAN HISTORIS – NORMATIF)

Muhammad Fadlullah; H.Riduan H.Riduan; Satria Dwi Saputra; Mairijani Mairijani

Muhammad Fadlullah Mahasiswa dan Dosen Prodi Akuntansi Lembaga Keuangan Syariah Politeknik Negeri Banjarmasin
H.Riduan H.Riduan Mahasiswa dan Dosen Prodi Akuntansi Lembaga Keuangan Syariah Politeknik Negeri Banjarmasin
Satria Dwi Saputra Mahasiswa dan Dosen Prodi Akuntansi Lembaga Keuangan Syariah Politeknik Negeri Banjarmasin
Mairijani Mairijani Mahasiswa dan Dosen Prodi Akuntansi Lembaga Keuangan Syariah Politeknik Negeri Banjarmasin

Keywords: Zakat, source, role, management

Abstract

All this time zakat has not been able to be a solution in alleviating poverty, apart from the limited zakat funds collected because it is still a sign of zakat which is only on the sources of provisions mentioned in the text in the Qur'an and Hadith, the role and management of zakat in Indonesia it is also considered not optimal. This type of research is descriptive research, with a historical-normative approach. This research seeks to open up opportunities to do new (contemporary) ijtihad in order to maximize the source of zakat funds, in addition to the need to increase the role of zakat in the management of the country through social security and positioning of zakat, as well as maximizing its management by modernizing HR, finance and programs. , with this effort it is expected that zakat will be effective in poverty alleviation programs in Indonesia.

In order for zakat to be optimally optimized as a social security system, zakat must be directed to zakat which is productive. Zakat funds that have been collected will grow and develop if they can be managed fully for something productive. By optimizing zakat management, it is hoped that synchronization between zakat and social security systems will be managed by the government. Professional zakat management is also expected to increase the trust and awareness of muzakki in paying zakat.