Realisasi Konsep Maqashid Syariah Pada Lembaga Zakat di Indonesia Studi Komparatif Pada Laz Rumah Zakat Dan Laz Dompet Dhuafa

Abstract

he special purpose of maqashid sharia in zakat law is a maslahah. If the enforcement of zakat is carried out according to the rules of the Shari'a, it will lead a society/state to benefit. This study aims to analyze the realization of the maqashid sharia concept which consists of hifz al-din, hifz al-nafs, hifz al-maal, hifz al-nasl, and hifz al-aql as well as conducting a comparative study of the realization of maqashid sharia in LAZ Rumah Zakat and LAZ Dompet Dhuafa. This study uses a qualitative method with an inductive approach through a content analysis process. Sources of data used are secondary data through the Annual Report and performance reports of zakat institutions in LAZ Rumah Zakat and LAZ Dompet Dhuafa. The results show that LAZ Rumah Zakat and LAZ Dompet Dhuafa have realized the concept of maqashid sharia technically and substantially. This is based on the fact that the program and the allocation of funds for the two LAZs are by the dimensions of hifz al-din, hifz al-nafs, hifz al-maal, hifz al-nasl, and hifz al-aql in the maqashid sharia concept. LAZ Rumah Zakat and LAZ Dompet Dhuafa have differences in the distribution of funds and the realization of the sharia maqashid concept. LAZ Rumah Zakat as a whole has a large distance between the realization of the dimensions of maqashid sharia. Meanwhile, LAZ Dompet Dhuafa in realizing its funds between each dimension of maqashid sharia tends to be somewhat balanced. LAZ Rumah Zakat distributes its funds the most dominantly in hifz al-aql. Meanwhile, LAZ Dompet Dhuafa channeled its funds to hifz al-mal. This research implies that zakat institutions can improve their performance-oriented maqashid sharia

Keywords: Maqashid Syariah, Zakat, Comparative.