IMPLEMENTASI PENGELOLAAN ZAKAT PROFESI DALAM PRESPEKTIF HUKUM ISLAM (STUDI KASUS LAZIS SABILILLAH MALANG)

Abstract

Professional zakat is a form of contemporary jurisprudence innovation that responds to the dynamics of the modern economy. This study aims to analyze the implementation of professional zakat management at LAZIS Sabilillah Malang from the perspective of Islamic law. The research employs a qualitative approach with a normative-empirical field research design. Data were collected through semi-structured interviews, observation, and documentation, with Bapak Malik Handika, S.Pd., Secretary of LAZIS Sabilillah, as the primary informant. Analysis was conducted using the management framework of planning, organizing, collection, distribution, and supervision, and evaluated against the principles of Islamic zakat jurisprudence, particularly Yusuf al-Qaradawi's Fiqh al-Zakah, PP No 14 Year 2014. The findings indicate that the organizing, distribution, and supervision aspects of professional zakat management at LAZIS Sabilillah have been carried out in a structured and professional manner and are generally in conformity with Islamic law principles. However, two aspects require improvement. In terms of collection, some muzakki still pay professional zakat below the established nisab threshold equivalent to 524 kg of rice (Rp7,860,000 per month)  so that their payments are more appropriately categorized as voluntary charity (sedekah) rather than zakat. In terms of human resources, the 12.5% amil entitlement allocated for both salaries and operational costs has led to understaffing and double-duty workloads. These findings underscore the need to enhance muzakki education regarding nisab obligations and to strengthen amil capacity so that professional zakat management at LAZIS Sabilillah can more fully comply with Islamic law principles.

Keywords: Professional Zakat, Zakat Management, Islamic Law, Nisab, LAZIS Sabilillah Malang.