IMPLEMENTASI MAQASHID SYARIAH DI LEMBAGA AMIL ZAKAT (LAZ) PIMPINAN CABANG PERSATUAN ISLAM KECAMATAN PANGALENGAN DALAM PENGHIMPUNAN ZAKAT ZIRA’AH DAN ZAKAT TIJAROH
DOI:
https://doi.org/10.63548/dijis.v5i1.254Keywords:
Maqashid Sharia, Zakat Zira'ah, Tijarah, Collecting ZakatAbstract
This study aims to conduct an in-depth analysis of the implementation of maqashid sharia in the collection of zakat zira'ah (agricultural alms) and zakat tijarah (commercial alms), as well as to examine the level of effectiveness and the challenges faced by the Persatuan Islam Zakat Management Institution (LAZ) in Pangalengan District. The research method utilized is a descriptive qualitative approach, employing comprehensive data collection techniques through interviews, observation, and documentation. The results indicate that the implementation of maqashid sharia has been well applied, particularly in the aspect of hifdz al-maal (safeguarding wealth), through community education programs and well-targeted zakat distribution. In the collection of zakat zira'ah, the farmer group approach has proven quite effective in raising farmers' awareness to pay zakat. Meanwhile, for zakat tijarah, the strategy is executed through a direct personal approach to business owners. Nevertheless, the overall effectiveness of zakat collection remains suboptimal due to various obstacles, such as the community's low zakat literacy, limited human resources (amil), and unmaximized collection strategies. Therefore, it is highly necessary to strengthen the understanding of maqashid sharia, enhance the knowledge capacity of the amil, and innovate collection strategies so that zakat management becomes more optimal and yields a significant impact on the welfare of the ummah (community).
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