Zakat of Maslahah-Based Companies in Improving Business Continuity

Fitra Analia, Hellen Kabue and Phares Ochola
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Fitra Analia: Universitas Islam Negeri Alauddin Makassar, Makassar, Indonesia
Hellen Kabue: Universitas Islam Negeri Alauddin Makassar, Makassar, Indonesia
Phares Ochola: Universitas Islam Negeri Alauddin Makassar, Makassar, Indonesia

International Journal of Research and Innovation in Social Science, 2023, vol. 7, issue 9, 79-86

Abstract: The purpose of this research is to find out the method of calculating Zakat company in KSPPS Bakti Huria Syariah based on maslaha and the role of Zakat in increasing business continuity. The type of research used was qualitative research with a phenomenological approach, which is located at KSPPS Bakti Huria Syariah on Jln. Malengkeri. The results showed that the company’s zakat provisions in KSPPS Bakti Huria Syariah are based on AD/ART where the amount of zakat issued is based on the profits earned deducted by the obligation multiplied by 2.5% every month at each branch which is then collected at the head office. Maṣlaha-based zakat consists of two components, namely profits and blessings, blessings obtained, namely the blessings of heaven in the form of rewards at the end of the day, blessings on earth in the form of positive images obtained from the community, loyalty and productivity from employees. In addition, the role of zakat in increasing business continuity can be seen from KSPPS Bakti Huria Syariah getting a positive image from the community which in the long term will increase profits, from a capital and financial aspect since the transfer of KSPPS Bakti Huria Syariah has increased from the number of branches of 25, an increase in the number of members, from the aspect of human resources, the provision of training facilities for skill development, religious studies and the provision of educational facilities for branch heads. The implications of this research are expected to be a source of development and application for other researchers, especially those related to the method of calculating corporate zakat, corporate zakat based on maslaha, and the effect of zakat on business continuity. In addition, this research is expected to be able to become a basis for the government or related institutions to make more binding regulations.

Date: 2023
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