2019
DOI: 10.37706/ijaz.v4i2.192
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A Maqasid and Shariah Enterprises Theory-Based Performance Measurement for Zakat Institution

Abstract: This study aims to develop a performance measurement system for zakat institutions from the perspective of maqashid al-Shariah and Islamic enterprise theory. This study embarks from previous studies focusing on the performance measurement methods applied to the zakat institutions. The understanding of maqashid al-Shariah in this paper refers to the concept formulated by Al Ghazali and Ibn Ashur. The basis of selecting so is their widely known concept in the contemporary research. This paper concludes that the … Show more

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Cited by 12 publications
(12 citation statements)
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“…The Contribution of Mosque-Based Sharia place living, health, education, country security and system that guarantees implementation of the adequate and fair meeting of basic needs; 3) the optimal, efficient, effective, and cooperative empowerment and no redundancy; 4) distribution of property, wealth, income and development results fairly and evenly; 5) assurance of the individual freedom; 6) equal right and opportunities; 7) cooperation and justice for all. Thus, the meaning of well-being in Islam is holistic to fulfill all human aspects, material and spiritual life based on maqāṣhid shari'ah (Hudayati & Tohirin, 2019).…”
Section: The Concept Of Islamic Welfarementioning
confidence: 99%
“…The Contribution of Mosque-Based Sharia place living, health, education, country security and system that guarantees implementation of the adequate and fair meeting of basic needs; 3) the optimal, efficient, effective, and cooperative empowerment and no redundancy; 4) distribution of property, wealth, income and development results fairly and evenly; 5) assurance of the individual freedom; 6) equal right and opportunities; 7) cooperation and justice for all. Thus, the meaning of well-being in Islam is holistic to fulfill all human aspects, material and spiritual life based on maqāṣhid shari'ah (Hudayati & Tohirin, 2019).…”
Section: The Concept Of Islamic Welfarementioning
confidence: 99%
“…This loan is provided with a period of 12 months in installments. The return procedure is regulated by a statement letter signed by the merchant as mustahik (Hudayati & Tohirin, 2019). Whoever, Asri Latifah as the Head of Collection also explained about the amount of distribution fund would be optimalized as long as the Zakat and others fund are can be collected optimally.…”
Section: Casementioning
confidence: 99%
“…Manfaat zakat bagi muzaki ialah dapat melaksanakan salah satu rukun Islam. Oleh karena itu, dengan menjalankan kewajiban zakat, bisa mencapai tujuan maqasid syariah yaitu melestarikan agama selain itu zakat berfungsi untuk menyucikan harta, sehingga lembaga zakat telah membantu muzaki untuk mencapai dua tujuan syariah yakni menjaga agama dan pemeliharaan kekayaan, lembaga zakat harus membantu muzaki membayar zakat dengan tepat dan benar (Hudayati & Tohirin, 2019). Berdasarkan firman Allah swt dalam Quran Surat At-Taubah ayat 60.…”
Section: Zakatunclassified