Pelaksanaan Pengelolaan Zakat Profesi Bagi Aparatur Sipil Negara Guru SMP Negeri 10 Pekanbaru di Tinjau Dari Instruksi Walikota Pekanbaru Nomor 1 Tahun 2013 Tentang Pemotongan Zakat Penghasilan (Profesi), Infaq dan Shadaqah Pegawai Negeri Sipil dan BUMD Dilingkungan Pemerintah Kota Pekanbaru

Rahmadini, Yani (2021) Pelaksanaan Pengelolaan Zakat Profesi Bagi Aparatur Sipil Negara Guru SMP Negeri 10 Pekanbaru di Tinjau Dari Instruksi Walikota Pekanbaru Nomor 1 Tahun 2013 Tentang Pemotongan Zakat Penghasilan (Profesi), Infaq dan Shadaqah Pegawai Negeri Sipil dan BUMD Dilingkungan Pemerintah Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Zakat is an obligation that has to do with property. One of the ways to obtain, regulate and utilize property is through zakat and this has been regulated in Islamic law. Al-Qur'an places zakat in line with prayer. Zakat can be used as the axis and financial center of the Islamic State. If it is developed more deeply, the usefulness of zakat is sure to bring benefits to human life, especially Muslims. One of them is seen from the collection of zakat which is deducted directly from the salaries of the State Civil Apparatus teachers of SMP Negeri 10 Pekanbaru. The formulation of the problem in this study is how the implementation of professional zakat management for State Civil Apparatus teachers at SMP Negeri 10 Pekanbaru in terms of Pekanbaru Mayor's Instruction Number 1 of 2013, and what are the inhibiting factors for the implementation of professional zakat management for State Civil Apparatus teachers at SMP Negeri 10 Pekanbaru in terms of Instruction. Mayor of Pekanbaru Number 1 of 2013. The benefit of this study is to gain an understanding of the implementation of management and the inhibiting factors of professional zakat for State Civil Servants for teachers of SMP Negeri 10 Pekanbaru from Pekanbaru Mayor Instruction number 1 of 2013. The research method used in this study is a type of sociological legal research. This research is field research (Field Research), by collecting data directly through interviews and documentation. The population in this study are related parties in SMP Negeri 10 Pekanbaru, such as the principal and school treasurer who are zakat managers, parties who are in BAZNAS Pekanbaru City and UPZ Pekanbaru City Education Office. Data processing is carried out through the editing stage, systematizing then the data obtained will be analyzed qualitatively and using an educative mindset. The results of this study are that the implementation of professional zakat management for State Civil Servants for teachers of SMP Negeri 10 Pekanbaru in terms of Instruction of the Mayor of Pekanbaru number 1 of 2013 has been running well, although if seen from the research results there are still inhibiting factors, but in fact it has been running for about 7 years. With the Mayor's Instruction, the inhibiting factor for the implementation of professional zakat management for State Civil Servants, teachers at SMP Negeri 10 Pekanbaru regarding State Civil Servants, there are still teachers who do not understand the existence of professional zakat and the role of government that is not optimal is not something that hinders the running of government policies about zakat profession.

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