The research findings show that Yusuf al-Qaradawi views the management of zakat on profession as a general ruling, istinba aw, qiyas, a part of the principles of justice and principles of benefit (maqasidal-syariah). Besides, the findings indicate that the historical aspect of zakat on profession (Asar) refers to the zakat management practised in the era of Companions of the Prophet (pbuh), Tabi’in and Tabi’-tabi’in. The next sub discussion is about zakat collection method. The research findings reveal that Yusuf al-Qaradawi prefers to use gold as the parameter for the calculation of zakat on profession (85 grams). Zakat quantity is derived from the amount of asset after being reduced by the primary needs of a muzakki and their dependants as well as the due debts. Moreover, according to Yusuf al-Qaradawi, haul (a span of one year) is not necessarily a mandatory requirement. In this case, he bases his arguments on the practices of some of the Companions of the Prophet (pbuh) such as Umar ibn Khattab, Mu’awiyahbi Abi Sufyan, Ibnu Mas’ud, and tabi’ insuch as Umar ibn Abdul Aziz, as well as the statements of tabi’ tabi’in such as Ahmad bin Hanbal and Abu Hanifah. Therefore, Yusuf al-Qaradawi argues that the zakat on profession is as much as 2.5% from total income.
Kemajuan Teknologi dan informasi menjadikan perguruan tinggi saat ini dituntut untuk memiliki standar kurikulum atau akreditasi yang menjanjikan untuk mencetak generasi yang optimal. Generasi yang memiliki kualitas sumber daya manusia (SDM) yang mampu bersaing di dunia kerja moderen saat ini. Maka dalam rangka meningkatkan kualitas SDM tersebut dibutuhkan sebuah rancangan bangun sistem yang dapat memudahkan proses akreditasi terhadap suatu institusi atau perguruan tinggi sehingga daam proses pelayanannya kepada mahasiswa dan pihak-pihak yang terkait dapat ter-penuhi secara optimal. Penelitian ini membahas mengenai cara pengisian instrumen atau persyaratan E-Borang dalam memenuhi standar akreditasi yang memuaskan dari segi kemahasiswaan dan mutu pelayanan tenaga didik perguruan tinggi.Kesimpulan yang didapat dari penelitian ini menunjukkan bahwa proses pengumpulan instrument atau persyara-tan akreditasi sudah berjalan dengan baik, namun belum maksimal. Hal ini terlihat dari terhambatnya sarana informasi dan pelayanan menyangkut pengumpulan berkas yang masih tersedia dalam bentuk hardcopy, dan dihawatirkan adanya kerawanan pada penyimpanan berkas yang dapat hilang atau rusak karna masih berupa bentuk fisik hardcopy.
This study aims to determine the application of PSAK 109 in the management of zakat and infaq/sadaqah at BAZNAS South Sulawesi Province in order to realize good zakat governance. This research is a qualitative research with a descriptive analysis approach, using primary and secondary data. The results showed that BAZNAS South Sulawesi Province has not implemented PSAK 109, so that the realization of good zakat governance in BAZNAS South Sulawesi Province has not been achieved properly. Therefore, it is necessary to increase understanding of human resources, training on the implementation of PSAK 109 on zakat accounting which regulates the recognition, measurement, presentation and disclosure of zakat, infaq / sadaqah transactions in order to realize good zakat governance of BAZNAS South Sulawesi.
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