Abstract
Why BAZ cannot operate optimally is due to two factors. First, as a
matter of fact, this institution is just passively waiting for the zakat
payers. Second, the zakat paid through this institution is limited to
the zakat of income from certain offices, not from massive individual.
In addition, it has been a long tradition that the Moslems do not pay
their zakat fithrah through this institution. Zakat fithrah is commonly
paid for the receivers’ daily consumption. Considering the problems
above, some initiatives must be taken. First, institutionally BAZ
must be empowered by setting up zakat picking units (UPZ) in every
mosque and these units are managed professionally to serve the
zakat payers. Second, the zakat must be managed and distributed to
the right receivers for the productive purposes, not the consumptive
purposes. Since the zakat is still distributed for the consumptive
purposes, from the perspective of maqashid al syariah it can be
concluded that the management of zakat so far has not yet achieved
its fundamental purpose to empower and to prosper the poors and
the weaks.
Kata kunci: Pengelolaan, Pengumpulan dan Pendistribusian Zakat,
Maqashid al-Syariah