UMAR BIN ABDUL AZIZ POLICY IN ZAKAT AND POVERTY ALLEVIATION AS A CONTEXTUALIZATION OF ZAKAT IN INDONESIA

الملخص

The purpose of this study was carried out to determine the concept of zakat from Umar bin Abdul Aziz's policies, zakat collection, and distribution of zakat, and the relationship between zakat policies in Indonesia. Qualitative methods with content analysis techniques and using sociological, juridical and philosophical approaches are used in this research. Result interviews and observations are used as primary data and books and journals are used as secondary data in the source of this research. There are three main points shown in this research including: (1) It can be classified into two parts regarding Umar bin Abdul Aziz's policies in terms of management zakat. First, lost assets that were found again, employee salaries, and several types of fishery and agricultural products. Second, zakat management, in the form of centralized management, both around regulatory reform, anti-corruption and firm regulation. (2) In fact, Umar bin Abdul Aziz's policy regarding zakat has been partially stated in the Law in Indonesia which contains zakat management which is integrated as an instrument in poverty alleviation as stated in Law no. 23 of 2011 concerning Zakat Management. (3) Practice zakat in Indonesia has a close relationship with Umar bin Abdul Aziz's zakat policy. such as occupational or professional zakat, property zakat, company zakat, zakat allocation for educational Ulamahips and assistance for victims of natural disasters and zakat on assets and other developing businesses. Recommendations in this study include that for violators of the provisions, zakat management can acted with binding rules and sanctions if the management of zakat funds is carried out optimally.