PRAKTIK TALFIQ MADZHAB DALAM PEMBAYARAN ZAKAT FITRAH PERSPEKTIF HUKUM ISLAM DI UPZ RW 05 KAMPUNG CEULIBADAK KABUPATEN PURWAKARTA

Abstrak

Abstrak

Penelitian ini dilatarbelakangi oleh praktik pengelolaan zakat fitrah di Unit Pengumpul Zakat (UPZ) RW 05 Kampung Ceulibadak, Kabupaten Purwakarta, yang membolehkan pembayaran zakat fitrah menggunakan uang melalui mekanisme yang diduga mengandung unsur talfiq, yaitu penggabungan pendapat lebih dari satu mazhab dalam satu praktik hukum. Penelitian ini bertujuan mendeskripsikan mekanisme pengelolaan zakat fitrah, menganalisis dasar pertimbangan amil dalam memilih pendapat mazhab, serta mengkaji praktik tersebut dari perspektif hukum Islam dengan menghadirkan dalil Al-Qur'an, hadis, dan qaul ulama mazhab sebagai penguat analisis. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus melalui penelitian lapangan. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis melalui reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi, dengan uji keabsahan data menggunakan triangulasi sumber. Hasil penelitian menunjukkan bahwa pengelolaan zakat fitrah dilaksanakan melalui musyawarah penetapan kebijakan, penerimaan zakat, pelaksanaan akad, rekapitulasi, dan pendistribusian kepada mustahik. Praktik talfiq tampak pada penggunaan pendapat Mazhab Hanafi mengenai kebolehan pembayaran zakat dengan uang (qimah) sebagaimana dijelaskan al-Sarakhsi, sedangkan penentuan kadar zakat mengacu pada konversi satu sha' sekitar 2,75 kilogram sebagaimana dipahami dalam Mazhab Syafi'i dan jumhur. Dari perspektif hukum Islam, praktik tersebut memenuhi karakteristik talfiq, tetapi penerapan prinsip kemaslahatan belum sepenuhnya tercermin dalam sistem pendistribusian sehingga manfaat ekonomi bagi fakir dan miskin belum optimal.

Kata Kunci: Talfiq; Hukum Islam; Zakat Fitrah; Pengelolaan Zakat; UPZ

Abstract

This research is motivated by the practice of managing zakat al-fitr at the Zakat Collection Unit (UPZ) of RW 05, Ceulibadak Village, Purwakarta Regency, which allows zakat al-fitr to be paid in cash through a mechanism suspected of containing elements of talfiq, namely combining the opinions of more than one madhhab within a single legal practice. This study aims to describe the zakat al-fitr management mechanism, analyze the amil's considerations in choosing a madhhab opinion, and examine the practice from the perspective of Islamic law by presenting Qur'anic verses, hadith, and classical juristic opinions (qaul) as supporting evidence. This research employs a qualitative approach with a case study method through field research. Data were collected through observation, interviews, and documentation, then analyzed through data reduction, data display, and conclusion drawing/verification, with validity tested through source triangulation. The findings show that zakat al-fitr management is carried out through deliberative policy setting, zakat collection, contract execution, recapitulation, and distribution to mustahik. The practice of talfiq is evident in the adoption of the Hanafi madhhab's opinion permitting payment of zakat with money (qimah) as explained by al-Sarakhsi, while the determination of the zakat measure refers to the one-sha' conversion of approximately 2.75 kilograms as understood in the Shafi'i madhhab and the majority of jurists. From the perspective of Islamic law, this practice fulfills the characteristics of talfiq, although the application of the maslahah principle has not been fully reflected in the distribution system, so that the economic benefit for the poor and needy has not been optimal.

Keywords: Talfiq; Islamic Law; Zakat al-Fitr; Zakat Management; UPZ