Analisis Peraturan BAZNAS No.2 Tahun 2016 Pasal 35 Terkait tentang Mekanisme Kerja Unit Pengumpulan Zakat di Baznas Jawa Barat

Abstract

Abstract. The problem of zakat collection unit (UPZ) has not yet set UPZ system or mechanism according to Baznas regulation where most of UPZ directly cut Amil rights before given to Baznas, whereas in Baznas regulation No.2 Article 35 paragraph 2 all the result of collection must be deposited to the baznas according to the level, Based on the background of the problems described above, then the formulation of the issues to be discussed in this study are: 1) How the provisions of the working mechanism of units in zakat collection units according to the regulations baznas no.2 year 2016 article 35 ?, 2 ) How is the implementation of working mechanism in zakat collection unit at baznas west java? 3) How is the regulation analysis baznas no.2 year 2016 article 35 related to working mechanism in collection unit of zakat baznas west java? The research method used is field research (Field research). Data analysis technique is a qualitative analysis technique with inductive thinking method. The results of this study indicate that the provisions of working mechanism in UPZ according to Baznas no. 2 year 2016 rule 35 is that the activity of collection and distribution of zakat is based on the level of institutions, campuses, sub-districts, villages and villages, then UPZ deposits funds collected to Baznas . As for the distribution of zakat, UPZ can distribute 70% of all zakat fund collection, except UPZ mosque which can distribute 100% from zakat fund collection. As for the amount of haka mil for UPZ which only do the funding is given 5% and for UPZ which help channeling will be given 12,5%. the implementation of the working mechanism in UPZ Baznas West Java is the collection of funds obtained from the salary of employees or from the pooling of public funds through, infaq box deployment, door to door and provide zakat service counter, zakat payments can be directly deposited into Baznas account every month For the UPZ to be distributing zakat to the next proposal is given directly to UPZ to be distributed to mustahik. UPZ shall report to Baznas the distribution activities after the funds are disbursed. the analysis of the UPZ working mechanisms existing in the Baznas regulation no. 2 of 2016 article 35 is that the UPZ has implemented well but, in the implementation that the establishment of UPZ in other agencies is less developed, it has been described in the Act and the regulation that the agency that manages the obligatory zakat fund form UPZ to Baznas.