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All Journal Jurnal Akuntansi dan Pajak
Weny Rosilawati
Fakultas Ekonomi dan Bisnis Islam, UIN Raden Intan Lampung
Economics, Econometrics & Finance Social Sciences

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Implementasi Asnaf Zakat dalam Pendistribusian Aset Zakat Berbasis Pemerataan dan Keadilan Nasruddin Nasruddin; Nur Wahyu Ningsih; Weny Rosilawati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.6125

Abstract

The greatest development of zakat has been carried out during the development of Islam in Medina. At that time it was very varied, both in terms of purpose and form and has changed its orientation, from purely religious interests to the interests of the community. Therefore, the community at the time of the companions began to recognize the form of productive zakat, thus sparking the existence of zakat in its distribution directed at the productive sector. At that time the notion of productive zakat was more comprehensive, to develop the community's economy and the results of economic development, so that in the end the distribution of zakat assets was distributed for the socio-economic interests of the community. Indeed, the distribution of zakat assets is necessary, considering that the purpose of zakat is to improve the welfare of Muslims. In this case, the issue that is used as a reference in the professional management of zakat assets is the distribution of waqf assets based on equity and justice.
Co-Authors Nasruddin Nasruddin Nur Wahyu Ningsih