TINJAUAN HUKUM ISLAM TERHADAP PENGELOLAAN ZAKAT PROFESI BERDASARKAN PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 109 DI KANTOR KEMENTERIAN AGAMA KABUPATEN BARRU

Abstract

Abstrak  

Penelitian ini mengkaji tinjauan hukum Islam terhadap pengelolaan zakat profesi berdasarkan penerapan pernyataaan standar akuntansi keuangan (PSAK) No. 109 di Kantor Kementerian Agama Kabupaten Barru. Pokok masalah penelitian mencakup dua sub masalah: (1) bagaimana mekanisme pengelolaan Zakat Profesi di Kantor Kementerian Agama Kabupaten Barru?, 2) bagaimana ketentuan hukum Islam terhadap pengelolaan Zakat Profesi berdasarkan penerapan PSAK N0. 109?. Jenis penelitian ini tergolong kualitatif dengan pendekatan penelitian yang digunakan adalah: sosiologis, yuridis, dan syariah. Adapun sumber data penelitian ini bersumber dari pihak Kantor Kementerian Agama Kabupaten Barru dan Baznas Kabupaten Barru.  Selanjutnya metode pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa 1) mekanisme pengelolaan Zakat Profesi di lingkup Kantor Kemeterian Agama Kabupaten Barru telah sesuai dengan PSAK No. 109 pada tahun 2023 karena sudah memenuhi semua dimensi yang ada di dalam aturan PSAK No. 109 berdasarkan aspek Pengakuan, Pengukuran, Penyajian, dan Pengungkapan. 2) Penerapan Pengeleloaan Zakat Profesi telah sesuai dengan hukum Islam, karena pengelolaan Zakat Profesi disalurkan berdasarkan penentuan skala prioritas penyaluran dan penerimaan Zakat berdasarkan 8 Asnaf. Pengelolaan Zakat Profesi di Kementerian Agama Kabupaten Barru juga telah sesuai Fatwa DSN MUI No. 3 Tahun 2003 tentang Zakat Penghasilan. Implikasi dari penelitian ini adalah: 1) Para pihak yang terlibat dalam pengumpulan dan penyaluran Zakat Profesi mempertahankan akuntabilitasnya dalam pengumpulan dana Zakat. 2) Kepada seluruh SKPD (Satuan Kerja Perangkat Daerah) Kabupaten Barru agar tetap menerapkan wajib zakat sesuai aturan yang ada.

Kata Kunci: Hukum Islam, Zakat Profesi, PSAK No. 109.

Abstract

This study examines the Islamic legal review of the management of professional zakat based on the application of Financial Accounting Standards Statement (PSAK) No. 109 at the Office of the Ministry of Religion in Barru Regency. The research problem encompasses two sub-issues: (1) How is the mechanism for managing Professional Zakat at the Office of the Ministry of Religion in Barru Regency? (2) What are the Islamic legal provisions regarding the management of Professional Zakat based on the application of PSAK No. 109? This research is classified as qualitative, employing sociological, juridical, and Shariah approaches. The data sources for this research come from the Office of the Ministry of Religion in Barru Regency and Baznas Barru Regency. The data collection methods used include observation, interviews, and documentation. The results of this study indicate that: 1) The mechanism for managing Professional Zakat within the scope of the Office of the Ministry of Religion in Barru Regency complies with PSAK No. 109 in 2023, as it fulfills all the dimensions in PSAK No. 109 based on Recognition, Measurement, Presentation, and Disclosure aspects. 2) The application of Professional Zakat management is in accordance with Islamic law, as it is distributed based on the determination of the priority scale of distribution and receipt of Zakat based on the 8 Asnaf. The management of Professional Zakat at the Ministry of Religion in Barru Regency is also in line with DSN MUI Fatwa No. 3 of 2003 concerning Income Zakat. The implications of this research are: 1) The parties involved in the collection and distribution of Professional Zakat should maintain accountability in the collection of Zakat funds. 2) All Regional Work Units (SKPD) in Barru Regency should continue to implement mandatory zakat in accordance with the existing regulations.

Keywords: Islamic Law, Professional Zakat, PSAK No. 109.