REORIENTASI TENTANG ZAKAT PERNIAGAAN: PENGALAMAN MALAYSIA

Authors

  • Munawwar Badruddin Dept. of Syariah and Economics, Academy of Islamic Studies, University of Malaya
  • Norhafizah Binti Abdul Razak Faculty of Economic, Universiti Teknologi Mara, Malaysia

DOI:

https://doi.org/10.22373/jms.v13i2.1790

Keywords:

Zakat commerce, merchants, charity.

Abstract

Commerce zakat is a compulsory trade against traders who run the trading activities of a developed capital and profit. Commerce zakat has been classified as assets that must be used as a charity. Zakat has been compulsory for Muslims who do trade based on the proposition of the Qur’an and hadith. In this study, collection of zakat which is obtained it will be helpful in ensuring the achievement of social well-being of Muslims. The study looked at how the implementation of the institution of zakat commerce and the merchants. Here will be presented the problems about the concept, trading systems, receiving alms, division and problems encountered. This study uses primary and primary data. Secondary data are used to look at the true concept of zakat commerce. The primary data are used for research purposes in terms of implementation of zakat. The results of this study provide implications for the influence or not something in a commercial implementation of the charity Muslim region.

References

Ahmad, Shofian dan Amir Husin Mohd. Nor. 2002. Zakat Membangun Ummah. Kuala Lumpur: Utusan Publications & Distributors Sdn. Bhd.

Armiadi. 2008. Zakat Produktif: Solusi Alternatif Pemberdayaan Ekonomi Ummat (Potret dan

Praktek Baitul Mal Aceh). Banda Aceh: Ar-Raniry Press Darussalam.

Baharun, Segaf Hasan. 1426H. Bagaimana Anda menunaikan zakat dengan Benar? cet. Ke-2, Pasuruan: Yayasan Pondok Pesantren Darullughah Wadda’wah.

Hasan, M. Ali. 2006. Zakat dan Infak: Salah Satu Solusi Mengatasi Problema Sosial di Indonesia, ed.

, cet. Ke-2. Jakarta: Kencana Prenada Media Group.

Hassan, Mat Saad. 1986. “Zakat dan Cukai Pendapatan di Malaysiaâ€, (Kertas Kerja, Seminar Zakat dan Cukai di Malaysia, pada 5 Mei 1986, anjuran Persatuan Kebajikan Islam Hasil Dalam Negeri Kuala Lumpur, Baitulmal Wilayah Persekutuan dan Persatuan Ulamak Malaysia).

Johari, Fuadah. 2004. Keberkensanan Zakat dalam Mengatasi Masalah Kemiskinan di Negeri

Malaka. Kuala Lumpur: Akademi pengajian Islam,University Malaya.

Masyhur, Rif’at Abd. Al-Latief. 2002. Zakat Sebagai Penjana Pembangunan Ekonomi Islam, Abu

Mazaya al-Hafiz (terj.), cet. 1. Kuala Lumpur: Al-Hidayah Publishers.

al-Mawardi. t.t. Ahkamu al-Sultaniyyah. Kuwait: Dar al-Fikr. an-Nawawi. 1986. Hadith 40, (terj.) ed. 3. Kuwait: IIFSO.

Nooh, Mohammad Noorizzuddin, et al. t.t. “Usahawan Muslim: Isu dan Cabaranâ€, Seminar Pembudayaan dan Pendidikan Keusahawanan Remaja, http://ddms.usim.edu.my/.../ Usahawan%20Muslim_Isu%20dan%20Cabaran.pdf?.

Purwanto, April. 2009. Panduan Praktis Menghitung Zakat. cet. 1. Yogyakarta: Sketsa.

al-Qaradawi, Yusuf. 1996. Hukum Zakat, (terj. Salman Harun et al.). Jakarta: LiteraNusa & Mizan. Sabiq, Sayyid. t.t. Fiqhu al-Sunnah. Kuwait: Dar al-Bayan.

ash-Shiddieqy, Muhammad Hasbi. 1975. Pedoman Zakat. Yogyakarta: Bulan Bintang. ash-Shiddieqy, Muhammad Hasbi. 1997. Pedoman Zakat. Kuala Lumpur: Darul Fikir

al-Syaikh, Yasin Ibarahim. 2008. Kitab Zakat: Hukum, Tata Cara dan Sejarah. Bandung: Marja.

asy-Sya’lan, Ibrahim ‘Usman. 1402H. Nizhamu Misa fi al-Zakah wa Tauzi’u al-Ghana’im. Riyard:

t.tp.

al-Syirbini, Muhammad. 1940. al-Iqna’. Mesir: Mustafa al-Babi al-Halabi.

Tarimin, Mujaini. 2005. Zakat Menuju Pengurusan Profesional, dalam “Zakat Perniagaan: Antara Tanggung Jawab dan Peranan Korporat Muslim†(Kertas Kerja, Konferensi Perakaunan Zakat Perniagaan pada 15 Oktober 2002, Hotel Hilton-Petaling Jaya, anjuran Pusat Zakat Selangor (PZS) dan Institut Akauntan Malaysia (MIA)), Kuala Lumpur: Utusan Publications & Distributors Sdn. Bhd.

Wafa, Syed Mohd. Ghazali Wafa Bin Syed Adwam. 2002. “Kajian Perbandingan Syarat-syarat Penaksiran Zakat Perniagaan Malaysia dengan FAS 9 AAOIFI, (Kertas Kerja, Muzakarah Pakar Zakat, 21-22 Disember 2002, Universiti Kebangsaan Malaysia; anjuran Kumpulan Penyelidik Zakat (IRPA), d/a Fakulti Pengajian Islam, UKM).

Zakaria, Zamzuri. 2002. “Zakat Galian: Sumber yang diittifaq dan diikhtilafâ€, (Kertas Kerja, Muzakarah

Pakar Zakat, 21-22Hb Disember 2002, Universiti Kebangsaan Malaysia).

Downloads

Published

2017-08-30

Issue

Vol. 13 No. 2 (2011)

Section

Artikel

License

MEDIA SYARI'AH: Wahana Kajian Hukum Islam dan Pranata Sosial has CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work. Authors who publish with this journal agree to the following terms:
1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

You are free to:
Share — copy and redistribute the material in any medium or format.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Lisensi Creative Commons

All papers published in MEDIA SYARI'AH: Wahana Kajian Hukum Islam dan Pranata Sosial are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.