Tinjauan Hukum Islam terhadap Pembayaran Zakat Profesi dengan Sistem Payroll (Studi Kasus pada PT. PLN Persero, Unit Induk Wilayah Sulselbar)

Herman, Sulkifli; Anshor, Saifullah bin; Yunta, Akhmad Hanafi Dain; S, Siti Munawira

doi:10.36701/bustanul.v1i4.286

Cited by 3 publications

(5 citation statements)

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“…5. Effectiveness and targeted assistance: Zakat distribution through this system ensures that aid is targeted and continuous, thus providing maximum benefits (Herman et al, 2020).…”

Section: ) Multi-stakeholder Engagementmentioning

confidence: 99%

Development of Corporate-Based ZISWAF Fundraising Model in Realizing SDGs from Maqashid Syariah Perspective

Mustaqim

2024

IEFR

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This study examines the corporate-based ZISWAF (Zakat, Infaq, Sedekah, Wakaf) fundraising model grounded in Maqashid Syariah with the hope of contributing to the achievement of SDGs (Sustainable Development Goals) and realizing the welfare of the community. The descriptive qualitative research design employs literature review to gather data, revealing the significant potential of this model in reaching its objectives. Research findings indicate that the model excels in alignment with Islamic values, efficiency and effectiveness in fund management, sustainability of funding, and wide-ranging impact through extensive corporate outreach. To develop and implement this model, it requires strengthening collaboration among corporations, ZISWAF institutions, government, and other stakeholders, developing programs focusing on SDGs and community welfare, enhancing education for corporations and the public, reinforcing supportive regulations, and conducting regular monitoring and evaluation to ensure its effectiveness. The corporate-based ZISWAF fundraising model grounded in Maqashid Syariah is regarded as an innovative solution that can bring broad benefits to society, with support and commitment from various parties for its implementation. This study recommends several steps for the development and implementation of this model, including strengthening collaboration, program development, education enhancement, regulatory reinforcement, and monitoring and evaluation.

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“…5. Effectiveness and targeted assistance: Zakat distribution through this system ensures that aid is targeted and continuous, thus providing maximum benefits (Herman et al, 2020).…”

Section: ) Multi-stakeholder Engagementmentioning

confidence: 99%

Development of Corporate-Based ZISWAF Fundraising Model in Realizing SDGs from Maqashid Syariah Perspective

Mustaqim

2024

IEFR

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“…Ada banyak jenis profesi yang termasuk dalam kategori ini. Seseorang diwajibkan membayar zakat selama profesinya menghasilkan income atau penghasilan yang mencapai ukuran nisab (Herman et al, 2020).…”

Section: Pendahuluanunclassified

“…Sedangkan pendapat ketiga dapat diterima asalkan mencapai nisab dan haul. Menurut pendapat (Herman et al, 2020) memilih pendapat yang membolehkan, namun perlu diingat bahwa zakat ini dianalogikan dengan zakat harta bukan zakat pertanian. Penulis mengklaim setelah menerima sejumlah pendapat, perbandingan dengan zakat pertanian tampaknya kurang tepat.…”

Section: Kajian Pustaka Zakat Dan Zakat Profesiunclassified

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Analisis Perbandingan Penerimaan Dana Zakat Sebelum Dan Sesudah Penerapan Payroll System

Damanik,

Nasution

2023

JPK

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Potensi zakat di Indonesia sangat tinggi tetapi realitanya penghimpunan zakat masih rendah. Dengan adanya berbagai layanan dari Baznas, contohnya zakat via payroll system seharusnya dapat meningkatkan penerimaan dana zakat di Indonesia. Penelitian ini dilakukan di Badan Amil Zakat Nasional Kota Pematang Siantar. Periode penelitian yang digunakan adalah 2 tahun sebelum (2017-2018) dan 4 tahun setelah (2019-2022). Penelitian ini bertujuan untuk membandingkan penerimaan dana zakat sebelum dan sesudah penerapan payroll system. Analisis Perbandingan berbagai aspek penerimaan dana zakat berdasarkan tujuan dari payroll system, yang meliputi peningkatan jumlah zakat yang diterima, penyederhanaan waktu, dan optimalisasi zakat profesional dengan meningkatkan jumlah muzzaki. Analisis Independent Sample T-Test digunakan dalam penelitian kuantitatif komparatif ini untuk mengetahui apakah nilai rata-rata dana zakat yang diterima sebelum dan sesudah payroll system sama atau tidak berbeda nyata. Uji normalitas data lebih unggul dari uji grafik dibandingkan uji asumsi tradisional. Rasio zakat profesi ditunjukkan dengan kesimpulan pengujian hipotesis. Nilai Sig. (2-tailed) sebesar 0,523 > 0,05, sesuai dengan ketentuan pengambilan keputusan didalam uji independent sample t test maka dari itu dapat diambil kesimpulan bahwa H0 diterima dan Ha ditolak. Kesimpulan yang dapat diambil adalah bahwa tidak terdapat perbedaan yang sangat signifikan diantara penerimaan dana zakat sebelum dan sesudah diterapkannya payroll system. Keywords: Zakat, Zakat Profesi, Payroll System

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“…Hadith that explains the implementation of zakat at the time of the Messenger of Allah (Fuaddi, 2017;Herman et al, 2020), namely: Hadith from Bukhari "Narrated Abu Burda: from his father from his grandfather that the Prophet said, Every Muslim has to give in charity. The people asked, O Allah's Prophet!…”

Section: The Basis For Determining the Obligation Of Zakat On Incomementioning

confidence: 99%

Assessing Different Ways of Calculating Income Zakat by Zakat Institution in Indonesia

Aulia

2023

jiseafa

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This research aims to analyze the different methods for calculating income zakat in Indonesia, examine the causes and impacts, and find the most applicable method based on the Al-Quran and hadith. This study uses a qualitative approach. The population in this study includes all zakat institutions in Indonesia. This study uses 33 zakat institutions. Research data were collected from the internet (i.e., the websites of zakat institutions in Indonesia). The data analysis compares the methods and procedures for calculating zakat based on income applied by different zakat institutions. Based on the results of the study, Indonesia's 33 zakat institutions only 23 institutions that collect and distribute zakat on income, this is because there are differences in Islamic scholars' opinions on calculating zakat on income provisions. The differences are mainly based on the type of nisab used, basic needs, and debt-free status, but not the zakat rate.

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Tinjauan Hukum Islam terhadap Pembayaran Zakat Profesi dengan Sistem Payroll (Studi Kasus pada PT. PLN Persero, Unit Induk Wilayah Sulselbar)

Cited by 3 publications

References 0 publications

Development of Corporate-Based ZISWAF Fundraising Model in Realizing SDGs from Maqashid Syariah Perspective

Development of Corporate-Based ZISWAF Fundraising Model in Realizing SDGs from Maqashid Syariah Perspective

Analisis Perbandingan Penerimaan Dana Zakat Sebelum Dan Sesudah Penerapan Payroll System

Assessing Different Ways of Calculating Income Zakat by Zakat Institution in Indonesia

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