MODEL PENGELOLAAN ZAKAT PERUSAHAAN

Syamsuri Rahim, ⁠⁠⁠Sahrullah ⁠⁠⁠Sahrullah

Abstract


Abstrak: Pengelolaan Zakat Perusahaan. Penelitian ini bertujuan mengungkap pengelolaan zakat perusahaan pada Bosowa Group Financial Service Makassar. Metode yang digunakan adalah deskripsi kualitatif dengan pendekatan studi kasus. Informan diambil dari beberapa unit usaha di bawah Bosowa Group antara lain usaha asuransi dan multifinance. Hasil penelitian menunjukkan bahwa perhitungan zakat pada Bosowa Group dilakukan ketika jumlah laba perusahaan memenuhi nisab yang dihitung berdasarkan ketentuan 2,5%. Jika perusahaan yang tidak mendapatkan laba, maka pengeluaran kegiatan amal diakui sebagai sedekah. Bosowa Group mengikuti model perhitungan dan pengelolaan zakat dari Syarikat Tafakul Malaysia Sdn Berhand.         

 

Abstract: Zakat Management in Coporation. This study aims to reveal the management of  zakat at Bosowa Group Financial Service, Makassar. The method used is qualitative description with case study approach. Informants were drawn from several business units under the company. The results show that the calculation of zakat on Bosowa Group can be done when the amount of company's profit meets the calculated of nisab based on the provisions of 2.5%. If a company that does not earn a profit, the expenditure of charitable activities is recognized as alms. The company follows the model from Syarikat Tafakul Malaysia Sdn Berhand.


Keywords


zakat; management; calculation; distribution; recognation

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DOI: http://dx.doi.org/10.18202/jamal.2017.04.7049

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