ANALISIS PERBANDINGAN SKIM PENGAGIHAN ZAKAT INSTITUSI PENGAJIAN TINGGI MALAYSIA MENURUT MAQASID SYARIAH
Authors
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Azman Ab Rahman
Institut Fatwa dan Halal (IFFAH), Universiti Sains Islam Malaysia, Nilai, Malaysia
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Muhammad Azhad Al-Bohari
Fakulti Syariah dan Undang-Undang (FSU), Universiti Sains Islam Malaysia, Nilai, Malaysia
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Mushaddad Hasbullah
Fakulti Syariah dan Undang-Undang (FSU), Universiti Sains Islam Malaysia, Nilai, Malaysia
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Hairunnizam Wahid
Fakulti Ekonomi dan Pengurusan (FEP), Universiti Kebangsaan Malaysia, Bangi, Malaysia
DOI:
https://doi.org/10.33102/jfatwa.vol31no2.881Keywords:
Pengagihan Zakat, Maqasid Syariah, Institusi Pengajian Tinggi, Wakalah, KakitanganAbstract
Mekanisme wakalah membolehkan Institusi Pengajian Tinggi (IPT) di Malaysia menerima mandat daripada institusi zakat negeri bagi mentadbir urus dan mengagihkan dana zakat secara khusus kepada kakitangan. Sehubungan itu, pengurusan zakat IPT bertanggungjawab memastikan setiap aktiviti pengagihan menepati hukum syarak serta mengintegrasikan pendekatan Maqasid Syariah dalam operasinya. Oleh itu, kajian ini bertujuan membincangkan amalan wakalah dalam pengurusan zakat di IPT Malaysia dengan memberikan tumpuan kepada Universiti Tenaga Nasional (UNITEN) dan Universiti Kebangsaan Malaysia (UKM). Kajian ini turut menganalisis skim pengagihan zakat sedia ada bagi kakitangan di UNITEN dan UKM menerusi lensa Maqasid Syariah bagi mencadangkan konsep agihan yang lebih syumul. Kajian berbentuk kualitatif ini menggunakan kaedah dokumentasi, pemerhatian dan temubual bagi mendapatkan data. Hasil kajian mendapati bahawa skim agihan zakat yang disediakan kepada kakitangan di UNITEN dan UKM menepati lima prinsip utama Maqasid Syariah. Di samping itu, terdapat beberapa penambahbaikan skim yang perlu dilaksanakan termasuk cadangan beberapa skim bantuan baharu. Diharapkan kajian ini dapat menjadi rujukan dan panduan kepada semua pengurusan zakat IPT di Malaysia dalam memastikan pengurusan kutipan dan agihan zakat menepati Maqasid Syariah.
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Copyright (c) 2026 Azman Ab Rahman, Muhammad Azhad Al-Bohari, Mushaddad Hasbullah, Hairunnizam Wahid
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