Sharia Economic Law on Zakat as Productive Business Capital: LAZ Klik Sedekah Recehan Ujung Berung

Abstract

This study aims to evaluate the implementation and supervision of zakat distribution for venture capital in the form of productive assets at LAZ Klik Sedekah Recehan Ujung Berung, analyzed from the perspective of Islamic Economic Law and Law Number 23 of 2011 concerning Zakat Management. This study employs a qualitative field research method with an empirical juridical approach. Data were gathered through direct observation, interviews with amils and mustahiks, and documentation studies. The results indicate that the implementation of productive asset distribution is well-structured, starting from initial assessment through neighborhood heads (RT), identification of mustahik needs, to asset procurement using the Hibah Muqayyadah (conditional grant) contract, which aligns with the tamlik principle and Article 27 of Law Number 23 of 2011. However, the supervision aspect relies solely on online follow-ups via WhatsApp, posing a risk of deficit control and asymmetric information. Therefore, this study recommends a blended monitoring model by integrating physical spot checks and optimizing the role of local RT to ensure the sustainability of productive assets according to Maqashid Shariah.