Prinsip-prinsip agihan zakat dan pelaksanaannya di Negeri Selangor

Abstract

Efficient zakat management system along with systematic zakat distribution methods are important to accomplish the main objectives of zakat to establish social justice and to enhance the socio-economic development of Muslim society. One of the efforts made by the institution of zakat is to design the principles for the distribution of zakat to serve as a guideline in the distribution of zakat. Those principles have been set out as a benchmark instrument to ensure the distribution of zakat is carried out efficiently and systematically. The main objective of this study is to provide a discussion on the basic principles of zakat distributions from the perspective of al- Quran, al-Sunnah and Islamic jurisprudence. The author aims to examine the basic rules in establishing the principles of zakat distribution in the state of Selangor. This study also evaluate the implementation of the principles of zakat distributions in Selangor. Lembaga Zakat Selangor (LZS) is selected because it has a good management system and also due to it's credibility in managing one of largest zakat funds in the country. This study uses qualitative method which involves library research and observations. The researcher also uses quantitative methods to evaluate the implementation of the principles of distribution of zakat in Selangor. The researcher adopts questionnaires as a research instrument. Data collected from questionnaires were analyzed by using the statistical software of Statistical Package for Social Science for Social Sciences version 16.0 (SPSS 16.0) to determine the frequency, percentage and mean. Based on the analysis of the data, the Cronbach Alpha value for this research is 0.864. The study finds that the principles of zakat distribution is a new ijtihad of contemporary scholars that is based on al-Quran, al- Sunnah and Islamic jurisprudence. This new ijtihad is adopted to strengthen the zakat distribution systems. The study also finds that the state of Selangor has succesfully applied the principles of zakat distribution through Lembaga Zakat Selangor but there is an opportunity for further improvement the current systems. Among the suggestions is LZS to fully adhere to the principles of zakat distribution that had been established. In addition to that, LZS must pay more attention to the poor and needy asnaf to ease their burden and to ensure their welfare is promoted. Moreover, LZS must see the needs to increase the distribution to the al-riqab asnaf to protect them from the endless social problems and crimes.