DISTRIBUSI DANA ZAKAT UNTUK MODAL USAHA DI PUSAT ZAKAT UMAT KANTOR LAYANAN KABUPATEN TASIKMALAYA

TINJAUAN UNDANG-UNDANG NO. 23 TAHUN 2011 TENTANG PENGELOLAAN ZAKAT

  • Jamaludin - IAI Latifah Mubarokiyah Suryalaya
  • Asep Awaludin UIN Sunan Gunung Djati Bandung
  • Faisal Tantowi IAI Latifah Mubarokiyah Suryalaya
Keywords: Zakat Fund, Business Capital, Law No. 23 of 2011 concerning Management of Zakat

Abstract

Zakat funds must be distributed to groups that are entitled to receive them in accordance with applicable regulations. The Zakat Management Act states that zakat must be distributed to mustahik in accordance with Islamic shari'a. Zakat can be utilized for productive endeavors in the context of handling the poor and improving the quality of the people. The distribution of zakat funds at the Community Zakat Center in the Tasikmalaya District Service Office is divided into several programs, one of which is the Mandiri Community program which is in the form of productive economic services, namely providing business capital. Based on the description above, the author tries to examine how the distribution of zakat funds for venture capital in the Law on Management of Zakat and its implementation at the Community Zakat Center of the Tasikmalaya Regency Service Office. The purpose of this study was to find out how the distribution of zakat funds for venture capital in the Law on Management of Zakat and its implementation at the Zakat Center of the Community Service Office of Tasikmalaya District and to know the supporting and inhibiting factors in distributing zakat funds for venture capital at the Community Zakat Center District Service Office Tasikmalaya. The method used in this research is descriptive analysis method, which is research that describes what happens in a particular arena, field or region. while in data collection carried out by field research such as interviews, observation, and study of documents and library data. The results of this study are the distribution of zakat funds for venture capital at the Community Zakat Center of Tasikmalaya District Service Office in the form of Independent Community Programs which are in the form of productive economic services, capital for the establishment of stalls, rabbit and catfish farms, and not all because of business development the existence of expert staff who are concerned in the field. From the research, it was concluded that the distribution of zakat funds for business capital in Law No. 23 Regarding the Management of Zakat and its implementation at the Zakat Center of the Community Service Office of Tasikmalaya Regency does not conflict with the Law but is not optimal, because it provides new business capital for the establishment of stalls, rabbit and catfish farms. Therefore, there is a need for expert staff in distribution zakat funds for business capital so that more poor people will be helped in developing their business.

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Published
2018-06-20
How to Cite
-, J., Awaludin, A., & Tantowi, F. (2018). DISTRIBUSI DANA ZAKAT UNTUK MODAL USAHA DI PUSAT ZAKAT UMAT KANTOR LAYANAN KABUPATEN TASIKMALAYA. MUTAWASITH, 1(1), 150-163. Retrieved from http://jurnal.iailm.ac.id/index.php/mutawasith/article/view/29
Section
Articles