When Is Zakat Al Mal Due. We continue from Part 1, wherein was discussed the meaning and purpose of this pillar of Islamic faith, as well as modern equivalencies and who is required to pay Zakat Al-Fitr. [Therefore, if one has a newborn before the dawn of Eid, or one dies after the sunset of the final day of fasting, his or her Zakat Al-Fitr must be paid, according to Abû Ḥanîfah]. A good summary of their scholarly recommendations concerning Zakat Al-Fitr, however, is represented in the Sixth International Conference on Contemporary Zakah Issues held in Kuwait in 1997.They are summed up herein to augment this look at one of the most blessed and pleasing expressions of our worship, to which Allah alone has guided us.
Zakat Al-Fitr is obligatory upon every Muslim who has the food or provision to sustain himself and those whom he is obligated to support, enough for the eve and the day of Eid, provided that this exceeds his basic needs. However, jurists have established (through proper methods) that it may be given out of other commonly consumed foods, such as rice, meat, milk and so forth, but should be valued in accordance with the items specified by the Prophet ﷺ. Those Muslim Institutions entrusted with its collection and distribution are required to assess the value of the originally specified items in their areas, and to disseminate that information in their communities, accordingly.
Pengelolaan Zakat yang Efektif: Konsep dan Praktik di Beberapa Negara. Akuntabilitas Pengelolaan Zakat, Infaq, dan Shadaqah (ZIS). Implementasi dan Pemahaman Akuntabilitas, Transparansi, Responsibilitas serta Fairness terhadap Kinerja Pengelola Zakat Di Baitul Mal Aceh. Keuangan Publik Islami Pendekatan Teoritis dan Sejarah.
Transparansi dan Akuntabilitas Laporan Keuangan Lembaga Amil Zakat: Perspektif Muzaki UPZ BNI Syariah. Determination of Professionalism and Transparency and Its Implications for The Financial Performance of Zakat Institutions.
Konsep Sistem Pengelolan Zakat di Indonesia Pengentas Kemiskinan Pendekatan Sejarah. Web-Based Accountability in an Islamic Non-Profit Organization: A Case Study of Badan Amil Zakat National in Indonesia.
Optimizing the Role of Zakat Institution on Susutainable Developent Goals. Corporate Governance from the Islamic Perspective: A Comparative Analysis with OECD Principles.
“Zakat as a Poverty Reduction Mechanism Among the Muslim Community: Case Study of Bangladesh, Malaysia, and Indonesia”. Zakat Produktif: Solusi Alternatif Pemberdayaan Ekonomi Umat.
Brosur LKMS Baitul Mal (Transformasi Mustahik Menjadi Muzakki). Al-Iqtishad:Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Volume 8 (2), July 2016.
Evaluating the Impact of Productive Based Zakat in the Perspective of HUmanDevelopment Index: A Comparative Analysis. Pusat Kajian Strategis Badan Amil Zakat Nasional.
Kaji Dampak Penyaluran Zakat BAZNAS Terhadap Kesejahteraan Mustahik Tahun 2016. Pusat Kajian Strategis Badan Amil Zakat Nasional.
Dokrin Ekonomi Islam Jilid 3, Yogyakarta: Dana Bhakti Prima Yasa. Manajemen Pengelolaan Zakat Produktif dalam Perspektif Bank Islam.
However, there is one problem faced by MSMEs in all countries, namely limited capital, which is mainly due to small or no access to banks or other financial institutions. In this case, zakat distributed to mustahiq will act as a supporter of their economic improvement if allocated to productive activities. This study aims to determine how effective the Baznas Microfinance Desa program is in disbursing funds, to find out how effective the Baznas Microfinance Desa program is to improve MSME skills, and to find out what obstacles are faced by BMD Bojong Rangkas. Interviews were conducted with Baznas Microfinance in Bojong Rangkas Village.
The results of the study show that Baznas Microfinance Desa provides loans only to zakat mustahik whose income is less than the minimum wage and the allocation is only for business. Constraints faced by BMD Bojong Rangkas are the incompatibility of partners with the initial realization, delays in paying installments, and also many mustahik who do not know that in this program there is a business assistance process.
In Aceh, Indonesia, zakat is included as a locally-generated revenue (Pendapatan Asli Daerah – PAD) and it is managed by a government body called Baitul Mal. The results showed that Baitul Mal Aceh has implemented both SAP and PSAK 109 in presenting the financial statements regardless of some items that might not be in accordance with the standards. Artikel ini menyajikan temuan dari perlakuan akuntansi pada laporan keuangan zakat di Baitul Mal Aceh. Pada pelaporan keuangan menurut SAP, masih ditemukan ketidaksesuaian dalam penyajian informasi terkait pengadaan aset dan rincian penyusutannya.
Bahkan dalam dua tahun terakhir, tidak ada penyajian laporan keuangan ini dikarenakan keterbatasan sarana/perangkat pendukung dan sumber daya manusia yang tersedia.
