Analisis Maqashid Syariah pada Indeks Pengembangan Zakat (IPZ) di Kabupaten Takalar
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Abstract
The Zakat Development Index (Indeks Pengembangan Zakat/IPZ) is a measurement tool developed by BAZNAS Indonesia to assess the quality of zakat governance based on eight core indicators. This study aims to analyze the IPZ from the perspective of Maqashid Shariah in Takalar Regency. It employs a descriptive qualitative approach, using the Maqashid Shariah framework to examine the relevance of zakat in supporting the five fundamental objectives of Islamic law: preservation of religion (ḥifẓ al-dīn), life (ḥifẓ al-nafs), intellect (ḥifẓ al-ʿaql), lineage (ḥifẓ al-nasl), and wealth (ḥifẓ al-māl). Data were collected through a literature review, field documentation from BAZNAS Takalar, and in-depth interviews with relevant stakeholders. The findings indicate that the IPZ is highly relevant in promoting development aligned with Maqashid Shariah. However, the primary challenges in Takalar include low literacy regarding agricultural zakat and the lack of digitalization in zakat management. Strengthening regulatory frameworks, enhancing transparency in distribution, and empowering Village Zakat Management Units (Unit Pengumpul Zakat/UPZ) are key to achieving just and sustainable zakat governance.
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