Zakat Profesi Dalam Tinjauan Sosiologi Hukum Kantor Kementerian Agama Kabupaten Ponorogo

Ma'ruf, Syaiful (2019) Zakat Profesi Dalam Tinjauan Sosiologi Hukum Kantor Kementerian Agama Kabupaten Ponorogo. Masters thesis, IAIN Ponorogo.

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Abstract

ABSTRAK

Ma’ruf, Syaiful, 212117013, 2019. Zakat Profesi Dalam Tinjauan Sosiologi Hukum Kantor Kementerian Agama Kababupaten Ponorogo. Tesis, Program Studi Ekonomi Syariah, Pascasarjana, Institut Agama Islam Negeri (IAIN) Ponorogo. Pembimbing: Dr.Aji Damanuri, M.E.I
Kata kunci: Zakat Profesi, Sosiologi Hukum, Kementerian Agama Ponorogo
Kewajiban zakat merupakan sarana untuk tercapainya keselarasan dan kemantapan hubungan antara manusia dengan Allah SWT serta hubungan manusia dengan manusia lainnya yang dapat di wujudkan dengan adanya saling tolong menolong dan saling membantu antara sesama manusia, sadar dan patuh untuk selalu melaksanakan kewajiban yang telah menjadi suatu aturan adalah sebuah tangung jawab yang harus di laksanakan setiap masyarakat. Kesadaran dan kepatuhan ASN untuk melaksankan aturan yang telah berlaku di Agama yaitu aturan yang ditetapakan oleh Surat edaran Kepala Kantor Kementerian Agama Kabupaten Ponorogo Nomor: 01/UPZ/III/2007, Surat edaran dari Kepala Kantor Wilayah Kementerian Agama Propinsi Jawa Timur, Nomor: KW.13.2/5/BA.032/817/2010, Surat edaran dari Kepala Kantor Kementerian Agama Kab. Ponorogo Nomor Kd. 13.2/7/BA.03.2/1348/2010 tentang Optimalisasi zakat Profesi bagi PNS Kemenag, dengan adanya aturan tersebut setiap bulanya para ASN yang berada di Kantor Kementerian Agama Ponorogo dan para ASN yang berada dibawah naungan Kementerian Agama Ponorogo memiliki tanggung jawab untuk meksanakan kewajiban membayar zakat profesi, setiap bulan akan dipotong 2,5% dari gaji bersih ASN, dari edaran tersebut terdapat ASN yang belum sadar dan patuh untuk meksanakan kewajiban membayar zakat profesi, sadar dan patuh setiap ASN memiliki pendapat mesing-masing.
Berawal dari sinilah timbul pertanyaan, bagaimana analisis sosiologi hukum terhadap kesadaran para muzakki dalam melaksanaka zakat profesi di Kementerian Agama Ponorogo, bagimana analisis sosiologi hukum terhadap kepatuhan dalam membayar zakat profesi di Kementerian Agama Ponorogo.
Penelitian dilakukan di Kantor Kementerian Agama Kabupaten Ponorogo yang bertempat di Jl. Ir. Juanda No. 27 Ponorogo. Adapun tujuan penelitian ini adalah untuk mengetahui bagaimana analisis sosiologi hukum terhadap kesadaran para muzakkī dalam melaksanaka zakat profesi di Kementerian Agama Ponorogo. untuk bagimana bagimana analisis sosiologi hukum terhadap kepatuhan dalam membayar zakat profesi di Kementerian Agama Ponorogo. Penelitian ini merupakan penelitian lapangan yang bersifat deskriptif kualitatif. Metode pengumpulan data melalui dokumentasi dan wawancara, sedangkan jenis data yang digunakan adalah data primer dan data sekunder. Teknik analisis data yang digunakan dalam penelitian ini adalah Penarikan kesimpulan dan verivikasi (conclusion drawing and verification), dalam tahap ini peneliti berusaha menarik kesimpulan dan melakukan verifikasi dengan mencari makna setiap gejala yang di peroleh dari lapangan, demikian pula dalam penelitian ini kepatuhan dan kesadaran sangatlah penting untuk melaksanakan suatu tahapan, yaitu setiap ASN akan selalu patuh dalam melaksanakan zakat profesi karna sudah ada peraturan yang berlaku.
Berdasarkan proses pengumpulan dan analisis data, penelitian ini menghasilkan dua temuan. Pertama, Kesadaran Para Muzaki Dalam Melaksanaka Zakat Profesi Di Kementerian Agama Ponorogo, kesadaran para ASN atau Muzaki setiap ASN yang berada di kantor Kementerian Agama Ponorogo sangat sadar akan kepentingan membayar zakat profesi, itu semua tidak terlepas dengan adanya seorang ASN yang memiliki pengetahuan tentang zakat profesi, memahami tentang aturan zakat profesi, sikap terhadap aturan membayar zakat profesi, menerima aturan tentang membayar zakat profesi di Kementrian Agama Ponorogo, dengan pengetahuan tersebut para ASN sangat sadar bahwa peraturan yang telah berlaku harus dilaksanakan, namun ada beberapa yang tidak sadar denganaturan tersebut dan akan mendapat teguran dari atasan jika selalu mengulanginya terus menerus. Kedua: Kepatuhan Dalam Membayar Zakat Profesi Di Kementerian Agama Ponorogo Para ASN baik karyawan di kantor Kementerian Agama Ponorogo maupun yang berada di bawah naungan Kementerian Agama Ponorogo sangat patuh untuk melaksanakan pembayaran zakat profesi, para ASN akan mendapat imbalan jika melaksanakan aturan yang berlaku namun akan mendapat hukumun jika ASN melanggar aturan untuk membayar zakat profesi, ASN akan mendapat timbal balik dari kepatuhan membayar zakat profesi tersebut yaitu berupa mereka menjadi tenang dalam mengunakan gaji mereka karna sudah melaksanakan kewajibanya yaitu membayar zakat profesi, kemudian seorang ASN yang patuh melaksankan pembayaran zakat profesi mereka akan mendapat imbalan berupa penghargaan dari atasan atau mereka mendapat ketenangan jiwa karna telah membantu sesama, dengan membantu masyarakat yang kurang mampu, memberikan modal usaha, dan membantu murid sekolah yang ekonomi orang tuanya kurang mampu

ABSTRACT
Ma'ruf, Syaiful, 212117013, 2019. “Professional Zakat in the Legal Sociology Review of the Ministry of Religion Office of Ponorogo Regency”. Thesis, Sharia Economics Study Program, Postgraduate, Ponorogo State Islamic Institute (IAIN). Supervisor: Dr.Aji Damanuri, M.E.I
Kywords: Professional Zakat, Legal Sociology, Ministry of Religion Office of Ponorogo
Obligation of zakat is a means to achieve harmony and stability of the relationship between humans and Allah SWT as well as human relations with other humans that can be realized by mutual help and mutual assistance between human beings, conscious and obedient that always carry out obligations that have become a rule is a responsibility that must be carried out by every society. The Awareness and compliance of ASN to implement the rules that have been applied in Religion is the rules set forth by the Circular Head of the Office of the Ministry of Religion Ponorogo Regency Number: 01 / UPZ / III / 2007, Circular from the Head of the Regional Office of the Ministry of Religion of East Java Province, Number: KW .13.2 / 5 / BA.032 / 817/2010, Circular from the Head of the Office of the Ministry of Religion, Ponorogo Regency Number Kd. 13.2 / 7 / BA.03.2 / 1348/2010 that concerning on Optimization of Professional Zakat for Civil Servants of the Ministry of Religion, by this regulation each month the ASNs who are in the Office of the Ministry of Religion Ponorogo and the ASNs under the auspices of the Ministry of Religion Ponorogo have the responsibility to meksanakan obligation pay professional zakat, every month will be deducted 2.5% of the net salary of ASN based on the circular , there are ASN who are have not aware yet and obedient for doing obligation to pay professional zakat, aware and obedient each ASN has their own opinion.
Starting from here this question arises, how does the analysis of legal sociology of the awareness of muzakki in carrying out professional zakat in the Ministry of Religion of Ponorogo, how is the analysis of legal sociology of compliance in paying professional zakat in the Ministry of Religion of Ponorogo.
The study was conducted at the Office of the Ministry of Religion in Ponorogo Regency, that located on Ir. Juanda street No. 27 Ponorogo. The purpose of this study is to find out how the analysis of legal sociology of the awareness of the muzakis in carrying out professional zakat in the Ministry of Religion Ponorogo. For how is the analysis of legal sociology of compliance in paying professional zakat at the Ministry of Religion Ponorogo. This research is a descriptive qualitative research. The method of collecting data is documentation and interviews, while the types of data used are primary data and secondary data. The data analysis technique used in this study is conclusion drawing and verification (conclusion drawing and verification), in this stage the researcher tries to draw conclusions and verify by looking for the meaning of each symptom obtained from the field, likewise in this study compliance and awareness is very It is important to carry out a stage, that is, each ASN will always be obedient in carrying out professional alms because there are already applicable regulations.
Based on the process of data collection and analysis, this research resulted two findings. Firstly, the Awareness of Muzaki in Implementing Professional Zakat Ministry of Religion in the Ponorogo, the awareness of the ASN or Muzaki of each ASN who is in the Ponorogo Ministry of Religion office is very aware of the importance of paying professional zakat, it all cannot be separated with an ASN who has knowledge of professional zakat , understanding the rules of professional zakat, the attitude towards the rules of paying professional zakat, accepting the rules on paying professional zakat in the Ministry of Religion Ponorogo, with this knowledge the ASNs are very aware that the regulations that have been applied must be implemented, but there are some who are not aware of these rules and will get a reprimand from the boss if you always repeat it continuously. Secondly, Compliance in Paying Professional Zakat in the Ministry of Religion Ponorogo ASNs both employees in the office of the Ministry of Religion Ponorogo and those under the auspices of the Ministry of Religion Ponorogo are very compliant to carry out professional zakat payments, ASNs will get rewards if they implement the applicable rules but it will get if the ASN violates the rules for paying professional zakat, ASN will get reciprocity from the compliance of paying professional zakat in the form of them being calm in using their salary because they have carried out their obligations namely paying professional zakat, then an obedient ASN will implement their professional zakat payment get rewards in the form of awards from superiors or they get peace of mind because they have helped others, by helping people who are less able, provide venture capital, and help students whose economics are less well off their parents.

Item Type: Thesis (Masters)
Thesis Supervisor: Aji Damanuri
Subjects: 14 ECONOMICS > 1401 Economic Theory > 140101 History of Economic Thought
Divisions: Program Pascasarjana > Program Studi Magister Ekonomi Syariah
Depositing User: Mr Perpustakaan IAIN Ponorogo
Date Deposited: 11 Nov 2019 01:50
Last Modified: 11 Nov 2019 02:56
URI: http://etheses.iainponorogo.ac.id/id/eprint/8280

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