Mashlahah Review of The Implementation of Regent Regulation Number 9 of 2019 Concerning Professional Zakat In Polewali Mandar

Abstract

This study aims to analyze how the Mashlahah Review of the Implementation of Regent Regulation Number 9 of 2019 Concerning Professional Zakat in Polewali Mandar. This study uses a qualitative approach by utilizing primary data in the form of interviews with Basnaz members and ASN of the Polewali Mandar Regency Government. The analytical method used is phenomenology by conducting observations and investigations into the core of the phenomenon being studied, while paying attention to the subjective dimensions of the subject's behavior. The results of the study indicate that 1). The implementation of Regent Regulation Number 9 of 2019 has been running quite well through BAZNAS and UPZ. The collection mechanism is carried out through socialization, data collection of ASN who meet zakat requirements, and automatic salary deductions for ASN who have stated their willingness to pay zakat. 2). The level of ASN compliance with professional zakat payments is relatively high, although not yet fully optimal. Most ASN support and follow the professional zakat policy because the salary deduction system facilitates zakat payments. However, there are still some ASN who choose not to participate due to economic reasons, differences in religious views, or have distributed zakat directly to other parties. 3). The main supporting factors for the implementation of professional zakat are the existence of clear regulations, the establishment of UPZ, and effective inter-institutional coordination. Maximum government support and socialization will have an impact on good results. 4). The main obstacle faced is the low understanding and awareness of some ASN regarding professional zakat. 5). The implementation of professional zakat provides broad benefits based on the perspective of Maqashid Sharia. Professional zakat has been proven to support the realization of protection of religion (hifdzu din), soul (hifdzu nafs), intellect (hifdzu aql), wealth (hifdzu mal), and descendants (hifdzu nasl). In addition, professional zakat also provides benefits in the aspect of maslahah hajiyyah by improving community welfare and aspects of maslahah tahsiniyyah through the formation of generous characters, social concern, and strengthening solidarity among community members.