ANALISIS MEKANISME PENETAPAN NOMINAL ZAKAT PRODUKTIF PADA BAITUL MAL ACEH BERDASARKAN PERSPEKTIF MASHLAHAH MURSALAH

Abstract

ABSTRACT

Research on productive zakat has generally focused on program effectiveness, income improvement, and the economic empowerment of mustahik, while studies examining the process of determining the amount of productive zakat funds—including the basis for decision-making, needs verification, decision-making actors, and its conformity with maslahah mursalah remain limited. This issue is important because the accuracy of the amount distributed determines whether assistance corresponds to the actual needs of mustahik and the objectives of empowerment. This study aims to analyze the mechanism for determining the amount of productive zakat funds at Baitul Mal Aceh and to examine the mechanism from the perspective of maslahah mursalah. This study employed a descriptive qualitative approach using field research. Data were collected through semi-structured interviews, observation, and documentation, and analyzed through data reduction, data presentation, verification, and conclusion drawing. Data validity was strengthened through source and technique triangulation. The findings show that the determination process involves proposal submission, administrative verification, field surveys, preparation of Verification Result Data (DHV), tripartite forum discussions, and fund disbursement. The disbursed amount does not always correspond to the proposed amount because it considers verified business conditions and the needs of mustahik. From the perspective of maslahah mursalah, the mechanism is related to maslahah haqiqiyyah, maslahah kulliyyah, and maqashid al-shariah, particularly hifz al-mal. The study concludes that determining the amount is essential for ensuring accurate distribution and supporting sustainable productive zakat empowerment.

ABSTRAK

Penelitian mengenai zakat produktif umumnya menitikberatkan pada efektivitas program, peningkatan pendapatan, dan pemberdayaan ekonomi mustahik, sedangkan kajian mengenai proses penetapan nominal dana, termasuk dasar pertimbangan, verifikasi kebutuhan, aktor pengambil keputusan, dan kesesuaiannya dengan maslahah mursalah masih terbatas. Padahal, ketepatan nominal menentukan kesesuaian bantuan dengan kebutuhan riil mustahik dan tujuan pemberdayaan. Penelitian ini bertujuan untuk menganalisis mekanisme penetapan nominal dana zakat produktif pada Baitul Mal Aceh serta menganalisis mekanisme tersebut berdasarkan perspektif maslahah mursalah. Penelitian menggunakan pendekatan kualitatif deskriptif dengan jenis penelitian lapangan. Data dikumpulkan melalui wawancara semi-terstruktur, observasi, dan dokumentasi, kemudian dianalisis melalui reduksi data, penyajian data, verifikasi, dan penarikan kesimpulan. Keabsahan data diperkuat melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa penetapan nominal dilakukan melalui tahapan pengajuan proposal, verifikasi administrasi, survei lapangan, penyusunan Data Hasil Verifikasi (DHV), pembahasan forum tripartit, dan pencairan dana. Nominal pencairan tidak selalu sama dengan pengajuan karena mempertimbangkan hasil verifikasi kondisi usaha dan kebutuhan mustahik. Ditinjau dari maslahah mursalah, mekanisme tersebut menunjukkan keterkaitan dengan maslahah hakiki, maslahah kully, dan maqashid syariah, khususnya hifz al-mal. Penelitian menyimpulkan bahwa proses penetapan nominal merupakan bagian penting dalam memastikan ketepatan penyaluran dan mendukung tujuan pemberdayaan zakat produktif berkelanjutan.