¹Mesa Atiza, ²Udin Saripudin, ³Nur Efendi

^1,2Universitas Islam Bandung
³UIN Sunan Gunung Djati Bandung

DOI : https://doi.org/10.47191/ijsshr/v7-i11-17

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ABSTRACT

Indonesia is a country with a Muslim majority. Where zakat is obligatory for Muslims. The potential of zakat funds is also quite large to improve the welfare of all people. The distribution and utilization of zakat is very important and must be distributed fairly and correctly in accordance with Islamic law. A trustworthy Zakat Amil Institution (LAZ) is needed to collect and distribute zakat funds, such as Rumah Zakat which has been established for 26 years to collect and distribute zakat funds. There are many zakat fund empowerment programs at Rumah Zakat, such as the empowerment of zakat, infaq and alms for education through champion school scholarships. In empowering ZIS funds, Rumah Zakat is in accordance with the principles of Islamic economic ethics. Therefore, researchers are interested in analyzing the review of Islamic economic ethics in the empowerment of zakat, infaq and alms funds through scholarship programs at Rumah Zakat. The research method used is a qualitative method with a descriptive approach, as well as interviews. The results of this study are a review of Islamic economic ethics in the empowerment of zakat, infak and sedekah funds through scholarship programs at Rumah Zakat which are in accordance with the principles of Islamic economic ethics, namely tauhid (the oneness of God), justice (al-'adl), welfare (maslahah) and amanah (responsibility). And have distributed scholarships to asnaf fakir, poor, amil, ibnu sabil, fisabilillah and gharimin.

KEYWORDS:

Islamic Economic Ethics, ZIS Empowerment, Rumah Zakat Scholarship

REFERENCES
1) Didin Hafidhuddin, Zakat Dalam Perekonomian Modern, Gema Insani Press, Jakarta, 2002.

2) Fitri Amalia, Etika Bisnis Islam: Konsep Dan Implementasi Pada Pelaku Usaha Kecil, Jurnal UIN Jakarta, Vol 6, No 1.

3) Ruslan Abdul Ghofur Noor, Konsep Distribusi Dalam Ekonomi Islam Dan Format Keadilan Ekonomi Di Indonesia, Pustaka Pelajar, Yogyakarta, 2003.

4) Sri Fadilah, Tata Kelola dan Akuntansi Zakat, Manggu Makmur Tanjung Lestari, Bandung, 2016.

5) Thoriquddin, Pengelolaan Zakat Produktif, Perspektif Maqasid Al-Syari'ah Ibnu 'Asyur, Malang, UIN MALIKI PRESS. 2014.

6) Undang-Undang RI Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat, Pasal 27

7) www.rumahzakat.org.

8) Interview with Muhammad Sobirin, Chief Program Officer (CPO) Rumah Zakat

9) Interview with Ivan Supangat, Director Anak Ceria Foundation

Volume 07 Issue 11 November 2024