dan Wakaf
Hukum Ekonomi Syariah
Semester 6 2021/2022
Kontrak Perkuliahan
Mata Kuliah : Hukum zakat dan wakaf
Semester : 6 (enam)
Program studi : Hukum Ekonomi Syariah
Jmlh. pekan perkuliahan : 16 pekan
Penilaian Perkuliahan
Ujian tengah semester : 20%
Ujian Akhir Semester : 40%
Kehadiran : 10%
Partisipasi : 10%
Tugas : 20%
TOTAL : 100%
01
Pendahuluan
فقه الزكاة والوقف
تسويق
الزكاة
البركة – النماء – الطهارة -الصالح
Suci, subur, berkat, berkembang
الزيادة والنماء
Dinamakan zakat ?
اة.الزك
Harta dan jiwa menjadi Suci,
subur, berkat, berkembang
Terminologi Zakat
sejumlah harta tertentu yang diserahkan kepada
orang-orang yang berhak mendapatkannya dan
diwajibkan oleh Allah.
Zakat dalam al-Quran
30 kali
27 kali beriringan dengan shalat
(dalam satu ayat)
8 Makiyah 22 Madaniyah
Sedekah dalam al-Quran 12 kali (madaniyah)
Zakat – sedekah
ِ ِ
ص َدقَةً تُطَ ِّه ُرُه ْم َوُت َزِّكي ِهم بِ َها َو َ
ص ِّل َعلَْي ِه ْم ۖ ُخ ْذ م ْن َْأم َوال ِه ْم َ
ك س َكن لَّهم ۗ واللَّه س ِم ِ
يم (التوبة )103 :
يع َعل ٌ
صاَل تَ َ َ ٌ ُ ْ َ ُ َ ٌ ِإ َّن َ
Haji salat
Rukun
Islam
Pusa zakat
Urgensi Zakat
Personal
(لس ْفلَ ،ى َو (ا((بَْدْأ مِب َ ْ نَت عُ( ُولَ ،و ( َْخُير( ( ( ( ا ِ
ا ( ( (ْ(ليَ ُد ا ( ( (ْ(لُع ْليَ(ا َخْيٌر ِمَ( ان( ( (ْ(ليَ ُّ
د
(لص َدقَِة َع(ْنظَ( ( ْه(ِر ِغ(ىنَ ،و(َْم( ينَ( ( ( ْسَت ْع ِفْ يُ(
ف( (عِ َّفهُ( ا( ( ( (هلل(َ ،و(َْم( ينَ ( ( ْسَت ْغِن ا ( ( ( َّ
م((تّ ٌفقع(ليه ( )يُ ْغنِ ِه ( ا( ( ( (هلل(
Urgensi Zakat
Mengurangi kecemburuan sosial
Sosial
Wujud keadilan sosial di
tengah masyarakat
Urgensi Zakat ekonomi
-Meningkatkan sirkulasi kekayaan
ول َولِ ِذي الْ ُق ْربَ ٰىِ لر ُس َّ ِاء اللَّهُ َعلَ ٰى َر ُسولِ ِه ِم ْن َْأه ِل الْ ُق َر ٰى فَلِلَّ ِه َول
َ ََّما َأف
يل َك ْي اَل يَ ُكو َن ُدولَةً َب ْي َن اَأْل ْغنِيَ ِاء ِمن ُك ْم َّ ۚ َوالْيَتَ َام ٰى َوال َْم َساكِي ِن َوابْ ِن
ِ ِالسب
Buah-buahan?
Boleh dizakati atau tidak
1. Milik sendiri
2. Sampai nisab Setelah dieksplorasi dan
3. haul diproses
Zakat Maal
3. Barang galian /tambang
Nisab
85 / 595 2.5%
Zakat Maal
4. Rikaz (harta karun)
1. Sampai nisab
2. haul Saat selesai ditemukan
Nisab
85 / 595 20%
Zakat Maal
4. Rikaz (harta karun)
Hadiah kuis/undian/doorprize
Zakat Maal
5. Binatang ternak
ب ِإبِ ٍل َواَل َب َق ٍر َواَل َغنَ ٍم اَل يَُؤ ِّد ْي َح َّقها ِإاَّل ُأقْعِ َد هَلَا َي ْوَم الْ ِقيَ َام ِة بَِق ِاع ِ ما ِمن ص
ِ اح َ ْ َ
اء ٍ
ذ ِئم و ي ا ه ي ِف س ي ل ا هِن
ر ق ِ
ب ِ
ن رق ل ا ات ذ ه ح ط ن تو ا هفِ ل ِ
ظ ِ
ب فِ لِّ
ظ ال ات ذ ٍ
ُ َّ مَج َ َْ َ َ ْ َْ َ َ
ْ ْ َ ْ ُ َ ُ َ
ُ َ َْ َ ْ ْ ُ َ ُ ََق ْرق
هُؤط
َ ت
َ ر
…َواَل َم ْك ُس ْوَرةُ ال(ْ َق ْرِن
Tiada pemilik unta, sapi dan kambing yang tidak menunaikan haknya kecuali kelak pada hari “
kiamat ia akan di-duduk-kan di pelataran Qarqar, selanjutnya ia akan diinjak oleh hewan yang
berkaki dengan kakinya dan ditanduk oleh hewan yang bertanduk dengan tanduknya. Kala itu tak
ada hewan yang berkaki pincang atau yang tak utuh tanduknya (H.R. HR Muslim)
Zakat Maal
5. Binatang ternak
1. Milik sendiri
2. Sampai nisab
3. haul
unta, sapi / kerbau,
kambing / domba / biri-biri.
5. Binatang ternak Zakat Maal
Niat ternak
1.
diperdagangkan
2. diambil susu dan digembalakan di padang rumput
3. diberi makan untuk diambil susunya (tidak
4.digembalakan)
dipekerjakan seperti untuk memikul barang dan
menggarap sawah
5. Binatang ternak Zakat Maal
Niat ternak
1.
diperdagangkan
Wajib zakat meski menjual 1 ekor
2. diambil susu dan digembalakan di padang
rumput
Wajib zakat ternak
5. Binatang ternak Zakat Maal
Niat ternak
3. diberi makan untuk diambil susunya (tidak
digembalakan)
Tidak wajib zakat
121 ekor ke atas setiap kelipatan 40: 1 bintu labun, setiap kelipatan 50: 1 hiqqoh
5. Binatang ternak Zakat Maal
Nishob (jumlah sapi) Kadar wajib zakat
1 tabi’ (sapi jantan berumur 1 tahun) atau tabi’ah (sapi betina berumur 1
30-39 ekor
tahun)
120 ke atas setiap 30 ekor: 1 tabi’ atau tabi’ah, setiap 40 ekor: 1 musinnah
5. Binatang ternak Zakat Maal
Nishob (jumlah kambing) Kadar wajib zakat
1 kambing dari jenis domba yang berumur 1
40-120 ekor tahun atau 1 kambing dari jenis ma’iz yang
berumur 2 tahun
121-200 ekor 2 kambing
201-300 ekor 3 kambing
setiap kelipatan seratus bertambah 1 kambing
301 ke atas
sebagai wajib zakat
Zakat Maal
6. Perniagaan/perdagangan
Nisab
85 / 595 2.5%
Jenis-jenis Zakat
2. Zakat Maal
Simpanan emas dan perak
Hasil olahan tanaman dan
Aset perdagangan
hewan
Hasil tambang dan tangkapan
Hewan ternak
laut
Hasil pertanian Penyewaan asset
Saham dan Obligasi Profesi
Nisab
85 / 595 2.5%
Penyewaan asset Profesi Reksadana
Saham dan Obligasi tangkapan laut
Nisab
653 kg 10%-5%-7.5%
Penyewaan asset tangkapan laut
Zakat Maal
Zakat perusahaan
HARTA PERUSAHAAN
1. Aset tetap (mesin-properti, mobil, dll)
2. Properti investasi (disewakan, dll)
3. Aset on progress
4. Beban dibayar dimuka (administrasi)
5. Inventory (persediaan barang)
6. Letter of credit (untuk membuka kredit)
7. Piutang
8. Wesel tagih
9. Investasi jangka pendek
10. Jaminan pihak ketiga
11. Kas di bank
12. Petty cash
Terima kasih
CREDITS: This presentation template was created
by Slidesgo, including icons by Flaticon, and
infographics & images by Freepik
تسويق
Hukum Zakat
dan Wakaf
Senin, 21 Februari 2022 / 20 Rajab 1443
ص َدقَةً تُطَ ِّهُرُه ْم م ِهِل ا
و م َا ن ِ
م ذْ خ
ُ ْ َْ ْ َ
ِ ۗ ِ
ص ِّل َعلَْيه ْم ا َّن و ا هِب م ِ
ه ي ِّ
كزَ تو
َ ْ ْ َ ََ ُ
ِ ِ ٰ
ك َس َك ٌن هَّلُ ۗ ْم َواللّهُ مَس ْي ٌع َعلْي ٌم تو لٰ ص
َ ََ
Q.S At-Taubah :103
___ُه ْم َو ص َدقَةً تُطَ ِّهُر م ِ
___هِل ا
و م َا ن ِ
م ذْ خ
ُ ْ َْ ْ َ
ِ ِ
___ َّنا َّن ۗ ِ
___ َعلَْيه ْم ا ص ِّل و و ا هِب
ا هِب
م ِ
ه
___
ي ِّ
كزَ تُو
َ ْ ْ َ ََ َ َ
ِ ِ ِ ِ ٰ ٰ
___ن هَّلهَّلُ ۗ ُْ ۗم ْم َوَوالاللّلّهُهُ مَسس ْيَم
__ْيٌع ٌَعلَعْيلْيٌمٌم ن كَكَ س َ
س ك__
ص__ ت و ص
لٰ َ
ص
َ َ َ ََ ٌٌ
Q.S At-Taubah :103 ___ ِ
َعلْي ٌم
Zakat- Muzakki - Mustahik
Nisab .1
’Mencapai jumlah tertentu menurut ketentuan Syara
Jika tercampur ?
Harta gabungan ?
Berkembang .4
Zakat- Muzakki - Mustahik
Muzakki
1. Muslim
2. Merdeka
3. Berakal
4. kaya
Zakat- Muzakki - Mustahik
Wajib Zakat
Wajib Zakat
Muzakki orang atau badan yang dimiliki oleh orang muslim yang
berkewajiban menunaikan zakat.
1.Islam
2.Merdeka
3.Balig dan berakal sehat
4.Memiliki harta cukup nisab
5.Harta memenuhi haul
6.Memiliki harta secara sempurna
Zakat- Muzakki - Mustahik
لِ ْل ُف َق َر ِاء
الرقَاب
ِّ
ال َْم َساكِي ِن الْغَا ِرِ
ين م
ات ۞ ِإنَّ َما َّ
الص َدقَ ُ ين َعلَْي َها الْع ِاملِ َ
ِ ِ َّ ِ َ َ
يل الله في َسب ِ
ال ُْمَؤ لََّف ِة
ِ
يل السبِ
َّ نِ اب
ْ
وب ُه ْمُُ ُ لق
Mustahik Zakat
Fakir
Perbudakan
Miskin
ZAKAT Orang yang berhutang
Amil
Di Jalan Allah
Muallaf
Ibn Sabil
Mustahik Zakat
ibnu sabil orang yang sedang dalam perjalanan, yang bukan untuk
maksiat, dan mengalami kesengsaraan dalam
perjalanannya.
Yang tidak berhak mendapat zakat
Keluarga Rasulullah (Bani Hasyim)
Orang Kaya
Orang kafir
Tanggungan muzakki
Hamba sahaya
Terima kasih
CREDITS: This presentation template was created
by Slidesgo, including icons by Flaticon, and
infographics & images by Freepik
تسويق
Market share
Mercury
It’s the closest
planet to the Sun
Mars
Despite being red, is
actually a cold place
تسويق
تسويق Buyer persona profile
Purchase frequency Age and gender Experiences
Once a week Venus has high
25% 01
temperatures
تسويق
Buyer journey
Awareness
Venus is the second planet
from the Sun
Consideration
Despite being red, Mars is
a very cold place
Decision
Jupiter is the biggest
planet in the Solar System
تسويق
These are some of
the tips:
Do you know what helps you make your
point clear?
Lists like this one:
● They’re simple
● You can organize your ideas clearly
● You’ll never forget to buy milk!
تسويق
تسويق
“This is a quote, words full of wisdom
that someone important said and can
make the reader get inspired.”
تسويق
—Someone Famous
Competitor analysis
Mercury Venus
تسويق
تسويق
تسويق
Awesome
words
تسويق
Sales funnel تسويق
Awarenes
Interest s
Saturn is composed of
hydrogen and helium
Mercury is the closest
planet to the Sun
Decision
Purchase Despite being red, Mars is
a very cold place
Jupiter is the biggest
object in the Solar System
تسويق
تسويق
150,000
تسويق
تسويق
SWOT analysis تسويق
Weaknesses Threats
It’s the biggest object It is composed of
in the Solar System hydrogen and helium
S W O T
تسويق
Strengths Opportunities
Mercury is the Despite being red,
closest planet to the Mars is a cold place
Sun
Goals تسويق
Mercury Saturn
Mercury is the closest Saturn is a gas giant and
planet to the Sun has several rings
Venus Neptune
Venus is the second Neptune is the farthest
planet from the Sun planet from the Sun
تسويق
Jupiter Mars
It is the biggest planet in Despite being red, Mars
the Solar System is actually a cold place
Strategy تسويق
Key
Goal Key
action 1 action 2
تسويق
تسويق
A picture always
reinforces the concept
تسويق
تسويق
Timeline
8M 5M 7M
تسويق
Mercury Jupiter
Mercury is the It’s the biggest
closest planet to object in the
the Sun Solar System
تسويق
KPI overview تسويق
5,400 2022 2025 2028
Mars is full of iron
oxide dust
5,000
It’s the closest
planet to the Sun
تسويق
3,800
It’s the second Follow the link in the graph to modify its data and then
planet from the Sun paste the new one here. For more info, click here
A picture is worth
a thousand words
تسويق
تسويق
تسويق Our team
تسويق
تسويق
Mockup
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تسويق
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