TINJAUAN HUKUM ISLAM TERHADAP DISTRIBUSI DANA ZAKAT (Studi Kasus Di Lembaga Amil Zakat Yayasan Kesejahteraan Madani Cabang Banten)

Abstract

This study aims to determine the Islamic legal review of zakat fund distribution at LAZ YAKESMA Banten Branch. This study uses a qualitative descriptive approach. The data collection techniques used were observation, interviews and documentation. Interviews were conducted with the branch head, the secretary of the sharia supervisory board, branch administrators, religious counsellors from the Ministry of Religious Affairs in Serang City and several mustahik.

The results of this study indicate that the Islamic legal review of the distribution of zakat funds at LAZ YAKESMA Banten Branch, which includes consumptive distribution, empowerment of mustahik, and the upgrading of mustahik to muzaki, is in accordance with Islamic law and regulations and has clear regulations.

The conclusions obtained include that the distribution of zakat funds at LAZ YAKESMA Banten Branch has been carried out fairly and evenly, is in accordance with sharia provisions, and has clear regulations. However, productive distribution in terms of empowering mustahik has not been carried out effectively. Some suggestions that can be made include: the need for education or seminars and periodic monitoring and evaluation of mustahik so that the goal can be achieved, namely that mustahik can run their businesses smoothly and eventually become muzakki.