Penetapan Mustahiq Pada LAZISMU Kota Pekanbaru Perspektif Maqasid Syariah Jasser Auda
DOI:
https://doi.org/10.47200/jnajpm.v11i1.3578Keywords:
Mustahiq, LAZISMU, Maqasid Syariah, Zakat, Jasser AudaAbstract
Zakat as a wealth redistribution instrument in Islam requires accuracy in determining Mustahiq to ensure proper distribution. LAZISMU Pekanbaru has implemented selection through administrative verification, field surveys, and score-based assessment, yet faces discrepancies between administrative data and Mustahiq’s actual conditions, alongside the absence of formal clarification and structured impact evaluation. This study aims to describe the Mustahiq determination pattern, analyze it through Jasser Auda’s Maqasid Syariah perspective, and formulate an ideal model. A descriptive qualitative method was employed through observation, interviews, and documentation. Findings indicate the Mustahiq determination system has reflected all six features of Jasser Auda’s Maqasid Syariah, though some still require strengthening. The proposed ideal model focuses on affirming the scoring function, providing clarification space for Mustahiq, standardizing decision-making, and implementing continuous impact evaluation toward a more transparent and society development-oriented system.
Downloads
References
Alam, Azhar, Ririn Tri Ratnasari, Ari Prasetyo, Muhamad Nafik Hadi Ryandono, and Umniyati Sholihah. 2024. “Systematic Literature Review on Zakat Distribution Studies as Islamic Social Fund.” Journal of Distribution Science 22(2):21–30. doi:10.15722/jds.22.02.202402.21.
Arif, M. S. 2024. “Konsep Mustahik Zakat.” Al-Mizan: Jurnal Ekonomi Syariah 7(2). https://doi.org/10.54459/almizan.v7.898.
Auda, Jasser. 2017. Maqasid Al-Shariah as Philosophy of Islamic Law: A Systems Approach. London: The International Institute of Islamic Thought.
Badan Amil Zakat Nasional. 2018. Peraturan Badan Amil Zakat Nasional Nomor 3 Tahun 2018 tentang Pendistribusian dan Pendayagunaan Zakat. Jakarta: BAZNAS RI.
Badan Amil Zakat Nasional. 2019. Peraturan Badan Amil Zakat Nasional Nomor 2 Tahun 2019 tentang Tugas dan Wewenang Pimpinan BAZNAS Provinsi dan Pimpinan BAZNAS Kabupaten/Kota. Jakarta: BAZNAS RI.
Busri, B., M. Selamet, dan L. Luqman. 2025. “Pemikiran Jasser Auda Menuju Maqasid Syariah Kontemporer.” Natuja: Jurnal Ekonomi Syariah 5(1).
Chaerunnisa, R., A. M. Nur, dan N. E. Wahyu. 2025. “Zakat Dalam Islam: Pengertian, Hukum, Jenis, Syarat, dan Ketentuan Lengkap.” Tadhkirah: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah 2(2):233–242. https://doi.org/10.59841/tadhkirah.v2i2.188.
Eril, Mardiah, Muhammad Arwani Rofi’i, Nur Faizah, Fattah Setiawan Santoso, and Ade Fariz Fahrullah. 2024. Studi Hukum Islam. Pasaman Barat: Afasa Pustaka.
Fatimawali, F., Z. Abidin, dan G. Jumat. 2024. “Teori Maqasid Al-Syariah Modern: Perspektif Jasser Auda.” KIIIES 5.0 Pascasarjana Universitas Islam Negeri Datokarama Palu 3.
Irawan, A. S. 2022. “Maqasid Al-Shariah Jasser Auda Sebagai Kajian Alternatif Terhadap Permasalahan Kontemporer.” The Indonesia Journal of Islamic Law and Civil Law 3(1).
Irmawati. 2022. Buku Ajar Metodologi Penelitian (Teori dan Praktik). Jakarta: CV Saba Jaya Publisher.
Kemenag, RI. 2019. Terjemahan Al-Quran. Lajnah Pentashihan Mushaf Al-Quran.
Kurniawan, B. 2024. Sistem Penetapan Mustahiq Zakat Produktif pada BAZNAS Kabupaten Kampar. Skripsi. Pekanbaru: Universitas Islam Negeri Sultan Syarif Kasim Riau.
Mustaffa, Nurul Masirah, Wan Noor Hazlina Wan Jusoh, Najahudin Lateh, Suraya Ahmad, Muhammad Hamdan Syafieq Ahmad, and Ahmad Azrin Adnan. 2025. “Framework Construct on Zakat Studies for Institutional Development: A Systematic Literature Review.” Journal of Islamic Marketing. doi:10.1108/JIMA-06-2024-0232.
Naim, Muh. Rezky, Fattah Setiawan Santoso, Mursal, and Muhammad Iqbal Sanjaya. 2025. Ekonomi Syariah Sebagai Kajian. Pasaman Barat: Afasa Pustaka.
Nikmah, R. 2021. “Gagasan Integrasi Zakat dan Pajak Perspektif Maqasid Syariah: Pendekatan Sistem Jasser Auda.” Filantropi: Jurnal Manajemen Zakat dan Wakaf 2(2). https://doi.org/10.22515/finalmazawa. v2i2.3569.
Pahleviannur, M. R., A. D. Grave, D. N. Saputa, D. Mardianto, D. Sinthania, L. Hafrida, V. O. Bano, E. E. Susanto, A. J. Mahardhani, Amruddin, M. D. S. Alam, M. Lisya, dan D. B. Ahyar. 2022. Metodologi Penelitian Kualitatif. Yogyakarta: Pradina Pustaka.
Pandhitio, H. 2022. Relevansi Maqasid Syariah Kontemporer Jasser Auda terhadap Kewenangan Otoritas Jasa Keuangan sebagai Lembaga Pengawas Perbankan Syariah. Skripsi. Purwokerto: UIN Prof. K.H. Saifuddin Zuhri.
Powell, Russell. 2010. “Zakat: Drawing Insights for Legal Theory and Economic Policy from Islamic Jurisprudence.” PITT. TAX REV. 7(43).
Pratama, H. 2022. Penguatan Sistem Database Mustahiq BAZNAS Perspektif Maqasid Asy-Syariah Jasser Auda (Pasca Keputusan Ketua BAZNAS No. 33 Tahun 2019). Tesis. Yogyakarta: UIN Sunan Kalijaga.
Rahman, Ahmad Syafii, Siti Aisyah, Moh Shofiyul Huda Mf, Rubini Rubini, and Rahma Pramudya Nawang Sari. 2022. “Wanita Karir, Studi Kritis Perspektif Maqashid Syariah.” Ulumuddin: Jurnal Ilmu-Ilmu Keislaman 12(1):1–18. doi:10.47200/ulumuddin.v12i1.940.
Ramadani, Bagus Tri, and Syawaluddin Nasution. 2025. “Strategi Pengelolaan Dana Zakat Di BAZNAS Labuhanbatu Dalam Menanggulangi Kesenjangan Sosial Di Rantau Prapat.” Ulumuddin: Jurnal Ilmu-Ilmu Keislaman 15(2):517–30. doi:10.47200/ULUMUDDIN.V15I2.3085.
Razali, Mastura, Nurul’Ain Mohd, Nurfahiratul Azlina Binti Ahmad, Emie Sylviana Binti Mohd Zahid, and Noor Nafisah Ishak. 2022. “Issue and Challenges on Zakat Refund Distribution.” International Journal of Academic Research in Business and Social Sciences 12(9):Pages 1869-1881. doi:10.6007/IJARBSS/v12-i9/15150.
Retsikas, Konstantinos. 2020. A Synthesis of Time Zakat, Islamic Micro-Finance and the Question of the Future in 21st -Century Indonesia. Cham: Palgrave Macmillan.
Santoso, Fattah Setiawan, and Ismed Batubara. 2024. “The Concept of Justice in the Perspective of Islamic Law: A Comparative Study with Western Legal Philosophy.” At-Tasyrih: Jurnal Pendidikan Dan Hukum Islam 10(2):410–21. doi:10.55849/attasyrih.v10i2.263.
Santoso, Fattah Setiawan, Haruto Takahashi, and Maria Clara Reyes. 2025. “Islamic Philanthropy 5.0: Harnessing Big Data And AI For Zakat, Waqf, And Infaq Optimization.” Journal Islamic Economic Minangkabau 3(4):205–14. doi:10.70177/jiem.v3i4.2623.
Sholeh, A. W. 2024. Implementasi Peraturan BAZNAS dalam Penentuan Fi Sabilillah sebagai Mustahiq Zakat di BAZNAS Kota Probolinggo: Perspektif Maqasid Syariah Jasser Auda. Tesis. Malang: Universitas Islam Negeri Maulana Malik Ibrahim.
Taha, R., M. F. Zulkifli, and M. R. Embong,. 2017. “Zakat Distribution In The East Coast: Recipients’ View.” Pertanika J. Soc. Sci. & Hum 25:255–66.
Taqiyuddin, A. M., A. Arief, F. Mabukkirah, dan M. Idzhar. 2024. “System Approach to the Study of Maqashid Al-Syariah (An Analysis of the Thought of Jasser Auda).” Al-Ahkam Addariyah 1(1).
Undang-undang Republik Indonesia No. 23 tahun 2011 tentang pengelolaan zakat. Jakarta
Zettira, Z. 2021. Sistem Penetapan Mustahik dalam Pendistribusian Zakat pada LAZISMU Pekanbaru. Skripsi. Pekanbaru: Universitas Islam Negeri Sultan Syarif Kasim Riau.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Husnul Mardiah Asri, Herdifa Pratama

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.





