THE CONSTRUCTION OF LAW OF INSTITUTIONAL THE MANAGEMENT OF ZAKAT THROUGH FUNCTIONS OF ISLAMIC BANKING IN PERSPECTIVE MAQASID AL-SHARIA
The construction of law of Institutional the management of zakat through the function of Islamic banking in Indonesia has not realized the justice of economy for those who deserve to receive zakat and for social welfare. It is affected by the forms of law of Islamic banking as a company that has been prioritizing profit and business orientation alone. In order to realize the concept of zakat management institutions justly, it is time for Zakat management to ensure the maintenance of religious alms -either muzakki (the one who is obliged to pay the alms (zakat) and mustahiq (the one who is deserved to receive it)-, to ensure the safety of the lives of the mustahiq and to ensure the safety of the property of muzakki to mustahiq. Zakat management institutions that can guarantee the implementation of the principles of maqasid al-sharia are through the paradigm shift and the change in the concept of the function of Islamic banking radically. The transformation of Islamic banking paradigm as intermediary institution in collecting, distributing and utilizing social religious funds such as zakat is based on the two concepts, namely the concept of fundamental change in the orientation of the business of the profit-based enterprise into social enterprise or called social enterprise theory, and the concept of the change of intermediary business profits funds into a social fund intermediary religious alms called ta’awun theory. The theory of social enterprise is a legal form of organization or company that only running intermediation principle and function of social funds that is oriented toward social benefits, not profit oriented business. The theory of ta’awun is the principal function of social enterprise in running the collection, distribution and utilization of social fund religious (zakat etc.) of muzakki to mustahiq based on compansation (donation) of aqad not based on loan.