http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
ضوابط الشرعية لتحصيل أموال الزكاة في الهيئة الوطنية للزكاة في بادنج
al-Dawabit al-shar'iyah li-takhsil amwal al-zakah fi al-hay'ah al-wataniyah lil-zakat fi Badanj
International Islamic University Malaysia
[xii], 112 leaves : illustrations ; 30cm.
This study aimed to explain the Shariah principles on collection of Zakah, and it is composed of two parts; theoretical part, and practical part. In the theoretical part, the study discusses the Shariah principles in Zakah collection, and its process in Islamic perspective, with the explanation of Zakah management in the prophet's era, his companion's era, and the era of Islamic caliphate. In the era of “Islamic Caliphate”, Zakah management is under the government control, its collection and distribution. Until the fall of Islamic caliphate, which led to the vacuum of Zakah management at the state level. In practical part, the study tries to look into the operation of Padang branch of “The National Board Executive of Zakah in Indonesia (Badan Amil Zakat or BAZNAS)”, as the official institution of Zakah regulator in Indonesia, to know to what extent the institution follows the Shariah principles in Zakah collection and distribution. The study adopts the inductive and analytical method, then, field study, to study the related fundamental literatures, and analyse the academically, also, to conduct interview with the Zakah regulator's experience in Zakah collection and distribution, to get the valid result. The research derives some valuable results such as: Giving Zakah to the legal institutions is not obligatory for Muslims from Islamic perspective, but it is advisable to do so, in order to achieve the purposes of Shariah on it. It is also derived that the authority needs to expand the sources of Zakah collection based on the activities and professions of the majority community around it. Lastly, the process of Zakah collection by BAZNAS of Padang is in accordance with the Shariah principles, despite there are a little shortcomings need to be corrected in some activities.
Thesis (MAIRKFQ)--International Islamic University Malaysia, 2018.
Includes bibliographical references (leaves 75-88).