AMBIGUITAS PENGELOLAAN DANA ZAKAT PADA PERBANKAN SYARIAH BERDASARKAN MAQASHID SYARIAH DAN SUSTAINABLE DEVELOPMENT GOALS (Studi Fenomenologi Pengelolaan Dana Zakat Pada Bank Syariah Indonesia)

RATULAAH, GITA ARIESTA PUTRI (2025) AMBIGUITAS PENGELOLAAN DANA ZAKAT PADA PERBANKAN SYARIAH BERDASARKAN MAQASHID SYARIAH DAN SUSTAINABLE DEVELOPMENT GOALS (Studi Fenomenologi Pengelolaan Dana Zakat Pada Bank Syariah Indonesia). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Penelitian ini membahas tentang ambiguitas pengelolaan dana zakat di Bank Syariah Indonesia berdasarkan Maqashid Syariah dan Sustainable Development Goals (SDGs). Permasalahan ini muncul akibat adanya perbedaan cara pandang dalam memahami kewajiban zakat, khususnya terkait zakat perusahaan dan zakat penghasilan yang belum sepenuhnya dipahami. Tujuan penelitian adalah untuk mengidentifikasi penyebab ambiguitas tersebut, membedakan zakat dengan Corporate Social Responsibility (CSR), dan memahami keselarasan antara zakat, Maqashid Syariah, dan SDGs. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan pengumpulan data melalui wawancara mendalam dan diskusi kelompok terfokus. Analisis dilakukan dengan triangulasi data untuk memastikan keabsahan temuan. Hasil penelitian menunjukkan bahwa terdapat perbedaan pemahaman kewajiban zakat, khususnya terkait zakat penghasilan dan zakat perusahaan. Implikasi dari penelitian ini penting bagi muzakki dalam membayar zakat dan bagi bank syariah untuk meningkatkan efektivitas pengelolaan dana zakat. Selain itu, hasil penelitian ini dapat membantu pemerintah dalam merumuskan kebijakan yang lebih baik untuk mengoptimalkan potensi zakat pada perusahaan milik umat Islam. This study examines the ambiguity in the management of zakat funds at Bank Syariah Indonesia based on Maqasid Syariah and the Sustainable Development Goals (SDGs). This problem arises from differing perspectives on the obligation to pay zakat, particularly regarding corporate zakat and professional zakat, which are not yet fully understood. The purpose of this study is to identify the causes of this ambiguity, differentiate zakat from Corporate Social Responsibility (CSR), and understand the alignment between zakat, Maqasid Syariah, and the SDGs. The research method used was a qualitative approach, with data collected through indepth interviews and focus group discussions. Data analysis was conducted using data triangulation to ensure the validity of the findings. The results indicate that there are differences in understanding of zakat obligations, particularly regarding income zakat and corporate zakat. The implications of this study are important for muzakki (payers of zakat) in paying zakat and for Islamic banks to improve the effectiveness of zakat fund management. Furthermore, the results of this study can assist the government in formulating better policies to optimize the zakat potential of Muslim-owned companies.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55522120030
Uncontrolled Keywords: Zakat, Inovasi Zakat, Corporate Social Responsibility (CSR), Maqashid Syariah, Sustainable Development Goals (SDGs) Zakat, Zakat Innovation, Corporate Social Responsibility (CSR), Maqashid Syariah, Sustainable Development Goals (SDGs)
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: NAIMAH NUR ISLAMIDIYANAH
Date Deposited: 04 Sep 2025 04:25
Last Modified: 04 Sep 2025 04:25
URI: http://repository.mercubuana.ac.id/id/eprint/97434

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