DISTRIBUTION AND EMPOWERMENT OF ZAKAT IN MAQASID SHARIA PERSPECTIVE: A CASE STUDY OF DOMPET DHUAFA WASPADA

Distribution becomes a key issue in the management of zakat in terms of its elementary role to achieve maqasid sharia as the goal. Today, there are a plenty of innovative programs made by zakat management agencies in distributing zakat such as by DDW in North Sumatra to persuade people to give up their zakat to optimize in targeting the maqasid sharia. This study will elaborate the role of distribution in meeting the requirement of targeted maqashid sharia involving qualitative data collection method based on interview and documentary inter-rater reliability procedure. The study reveals that the distribution organized by DDW has been successfully allocating zakat to major eligible beneficiaries which are predominantly poor and not riqab. Those programs have met the indicators of the fulfillment of the maqashid sharia. This study could explore more extensively on targeting to riqab and to the supporting programs purposing to hifz an-nasl (preserving the descendants).


Introduction
The issue of zakat is broader than just a matter of worship, Ibn Taimiyah in As-Siyasah Asy- Syar'iyah (1983) and Al-Mawardi in Al-Ahkam As-Sulthaniyah (1989) include it as part of the state administration system, economy and fiscal policy. As an Islamic fiscal instrument, the potential for zakat is extraordinary, but it has not been explored to its full potential due to the low level of public awareness of zakat and it has not been managed optimally (Ibrahim, 2011). In this case, one that has received sharp attention is the issue of distribution and utilization of zakat (masharif az-zakat), even though according to Al-Qaradawi (1973), it is more urgent than the issue of collecting zakat, therefore it must be paid more attention and for that reason, in the Qur'an, the issue of zakat which is discussed in detail is related to the masharif az-zakat (Surat At-Taubah: 58).
In order to increase people's interest in tithing, zakat management institutions compete to develop innovations in this zakat management program (Nasution, 2019) especially in its distribution and utilization because it is closely related to the achievement of maqashid sharia as a benchmark for the success of zakat empowerment programs (Zubair, 2012;Soediro and Meutia, 2018). The management of zakat as an important part of the Islamic economic system must indeed be carried out to achieve benefit (As-Suyuthi, 1983) which is formulated as maqashid sharia. According to Chapra (2001) if the maqashid sharia values are applied to the economic system, it will result in economic success.
The zakat distribution program in Indonesia has developed but has its role really accommodated maqashid sharia? Kutbuddin Aibak's research (2016) shows that the distribution of zakat by BAZ in Tulungagung Regency still does not meet the maqashid sharia criteria. While the results of research by Fahmi Irfanudin (2019), and Nadia Nuril Ferdaus (2018), as well as research by Pailis, Burhan, and Ashar, (2016) show that the utilization of zakat in the regions or amil zakat institutions which are the objects of their research has been proven to bring benefits, but research they are still limited to certain programs. A more comprehensive study was conducted by Meri Indri Hapsari and Zainal Abidin (2016) which showed that the accumulation of zakat distribution programs from various zakat organizations in Bangkalan had fulfilled most of the indicators of maqashid sharia.

Juliana Nasution
Distribution and Empowerment of Zakat in Maqasid Sharia Perspective: A Case Study of Dompet Dhuafa Waspada) http://jurnal.iain-padangsidimpuan.ac.id/index.php/attijaroh DOI: https://doi.org/10.24952/tijaroh.v6i2.2453 The Amil Zakat Institute (LAZ) Dompet Dhuafa Waspada (DDW) North Sumatra organizes zakat distribution and empowerment programs that are different from the programs carried out in some of the studies mentioned above. This LAZ has 12 (twelve) innovative flagship programs (Nasution, 2019) although it still refers to the four major groups of programs mentioned in the Zakat Management Management book issued by the Directorate of Zakat Empowerment of the Ministry of Religion (2012). From here, the author is encouraged to examine the distribution and utilization programs of zakat in Dompet Dhuafa Waspada, North Sumatra, especially what their role refers to the achievement of mashlahah or maqashid sharia.

Methods
This study uses a qualitative method and uses a case study. Data were collected using two tools, namely interviews and reliable interater documents (trustworthiness) or peer debriefing. Interviews using grounded theory-based coding involved three leaders of the Amil Zakat Institute Dompet Dhuafa Waspada, North Sumatra, based in the city of Medan.

Dompet Dhuafa Waspada (DDW) is one of the Amil Zakat Institutions (LAZ) in the North
Sumatra region that has received official permission from the Ministry of Religion to manage zakat funds as stipulated in the legislation. The forerunner of the birth of DDW stems from the formation of the Concerned Ummah Waspada Foundation which was pioneered by Eri Sudewo from Dompet Dhuafa (DD Republika; an LAZ domiciled in the center which was confirmed as the National Zakat Amil Institute (LAZ) on April 22, 2000. This foundation was inaugurated as one of the North Sumatra Regional Amil Zakat Institutions with Governor's Decree No. 451.12/4705. On June 29, 2002, it was also inaugurated as the representative of the central Dompet Dhuafa for the North Sumatra region. Then on April 30, 2013, it was also inaugurated as a branch of Dompet Dhuafa for North Sumatra region, and later his name was better known as Dompet Dhuafa Waspada (the result of a personal interview with the General Manager of DDW North Sumatra).

Maqasid Sharia of Zakat
The word "zakat" etymologically can mean: an-numuww (developing), at-taṭ hīr (purifying), albarakah (blessing), and ziyȃ dah al-khair (adding goodness) (Syarbīni, 2009: 500 216 is referred to as property that must be issued by a Muslim or business entity to be given to those who are entitled to receive it in accordance with Islamic law. The snippet of the sentence "given to those who are entitled to receive it in accordance with Islamic law" is the scope of the study of the az-zakat masharif. Wahbah Az- Zuhaili (2010: 777) divides the scope of the discussion into two main topics, namely mustahiq zakat and zakat distribution including distribution and utilization.
Zakat is a mliyah-ijtima'iyah worship for a Muslim and is part of the pillars of Islam; which means that zakat is considered as one of the main pillars of Islamic building and is fundamental in Islam. (Al-Qaraḍ awi, 1973: 73) Zakat is basically not a goal like other worship, but zakat and other worship is a tool or wasilah to achieve certain goals called maqashid sharia. Maqāshid is the plural form of maqṣ ud which means intention or purpose.
Meanwhile, shari'ah in language is ila al-mā' which means the road to the source of water, which can also be interpreted as the road to the main source of life.
The scholars have formulated the objectives of this shari'a within the framework of maqashid sharia, namely to achieve human benefit. Asy-Syathibi (1997: II-9), the main expert in this maqashid science, emphasized that:: Touched: "The implementation of the Shari'a is intended for the benefit of the servants of Allah, both in this world and in the hereafter." Ibn Qayyim (1423H: IV-337) also said that the essence of Shari'ah is the benefit of humans both in this world and in the hereafter, which is implemented through perfect justice, mercy, happiness and wisdom. So that things that can encourage oppression, hardship, misery and ignorance, cannot be called part of the Shari'ah because they are not in accordance with the objectives of the Shari'ah itself. On the other hand, everything that encourages the realization of the objectives of the Shari'a can be categorized as Shari'a even though it is not known or is not stated in the Shari'a reference.
The meaning of dharuriyah is something that must exist in order to uphold the benefit of religion and the world, if it is not fulfilled then the benefit will not be able to stand. Ash-Syathibi detailed this dharuriyat case into five forms of protection, namely the protection of religion (hifzh ad-din), life (hifzh an-nafs), reason (hifzh al-'aql), offspring (hifzh an-nasab), and wealth. (hifzh al-mal) (Asy- Syathibi, 1997: II-18). Zakat is prescribed in order to achieve this maqashid. Abdullah Az-Zubair Abdurrahman Salih in Al-Maqashid Al-Mar'iyah fi Tasyri 'Az-Zakat (2012) stated, "The first purpose of zakat law is to maintain and enforce five principles, namely maintaining religion, soul, lineage, reason and property.".

a. Maintaining religion (hifzh ad-din)
In zakat, there is a goal to protect religion, support, spread and strengthen its position in the world by distributing it to Islamic fighters, it can also be distributed to spread Islamic da'wah and strengthen monotheism, and help provide easy access to worship, including to complete facilities and infrastructure for places of worship. In addition, one of the Ashnaf of zakat is converts, which describes the purpose of zakat to persuade people to accept and protect this religion.

b. Nurturing the soul (hifzh an-nafs)
Among the purposes of zakat is to protect life from destruction and damage. For example, zakat funds can be channeled to help people's lives in meeting their daily needs, including for mustahiq's medical expenses and assistance to those affected by disasters.

c. Nurturing offspring (hifzh an-nasl)
In order to continue the generations of mankind, people must marry. Not only that, but must try to give birth to offspring. Poverty and poverty often prevent someone from getting married and or to continue their offspring. Zakat is held to eradicate poverty, which will indirectly have the implication of reducing concerns for offspring.
Likewise, zakat funds can be given to help fulfill children's nutrition to save generations.

d. Nurturing Intellect (hifzh al-'aql)
One form of implementation is to include students in the category of mustahiq zakat, so that zakat funds can be channeled as educational scholarships. Education in this case is expected to be able to expand access to the development of science and technology. This includes helping the implementation of education, such as providing assistance for schools and improving the quality of educators.

e. Maintaining property (hifzh al-mal)
Zakat is a maliyah worship, which is expected to increase the economic resilience of the people, create a sharing mechanism in the economy, and stimulate economic growth. Zakat contains and invites blessings which means developing and growing At-Tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol. 7 (2), 2021: 213 -229 218 wealth. In many literatures it is also stated that zakat will protect property from theft and damage.
From this, it can be seen that zakat plays a role in maintaining and enforcing mashlahah which is the goal of sharia (maqashid sharia). In this study, the author uses this description as a benchmark to what extent the management of people's funds, in this case is zakat (masharif az-zakat), has played a role in achieving benefit.

C. Social Program
Dompet Dhuafa Waspada provides facilities to accommodate community participation to participate in handling and overcoming various social problems through various programs, including: There is no specific program targeting riqab. One of the factors that the Ashnaf is not targeted is that there has not been an expansion of understanding of the criteria for this ashnaf, because narrowly the criteria are no longer found after slavery is abolished. But actually by expanding the criteria, this Ashnaf can be re-empowered, among others, to prisoners or homeless people, including to liberate the colonized nation.

Various zakat distribution and empowerment programs organized by LAZ Dompet Dhuafa
Waspada have a role in achieving maqashid sharia.

A. Hifzh Ad-Din
Dompet Dhuafa Waspada organizes programs in order to support the achievement of maqashid sharia, hifzh ad-din, namely safeguarding and preserving religion. To see the extent to which the Dompet Dhuafa Waspada program plays a role in achieving benefit or maqashid sharia, it will be reviewed from the achievement of its indicators. 3. Ease of access to worship or improvement of religious facilities.
DDW does not have a specific program to support this maqashid.

B. Hifhz An-Nafs
Dompet Dhuafa Waspada organizes programs in order to support the achievement of maqashid sharia, hifzh an-nafs, which is the preservation and maintenance of life. To see the role of the Dompet Dhuafa Waspada program in achieving benefit or maqashid sharia, it will be reviewed from the achievement of its indicators.

Increased assistance to treatment
The program organized by DDW to play a role in increasing assistance for treatment is the ALS (Healthy Service Action) program, which is an activity carried out for health service programs, health checks and free medical treatment in deepest and disadvantaged (marginal) areas.

Increasing the life expectancy of disaster victims mustahiq
The program organized by DDW to play a role in increasing the life expectancy of mustahiq victims of disaster is the Aksi Tanggap Bencana (ATB) program which has played a role in various disasters that occurred in North Sumatra, such as when the flood hit Binjai, the fire in Gudang Arang Belawan, the eruption of the mountain in Sinabung. , and so forth.
3. Fulfillment of the necessities of life for mustahiq.
The program organized by DDW to play a role in fulfilling the necessities of life for mustahiq is the mustahiq Service program. Through this program, around 4703 people At-Tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol. 7 (2), 2021: 213 -229 224 have been helped. Not all of the funds that are rolled out have to be productive, but some are still consumptive, such as in this program for charity activities.

C. Hifzh Al-'Aql
Dompet Dhuafa Waspada organizes programs in order to support the achievement of maqashid sharia, hifzh al-'aql, which is to maintain and maintain reason. To see the extent to which the Dompet Dhuafa Waspada program plays a role in achieving benefit or maqashid sharia, it will be reviewed from the achievement of its indicators.

The development of insight into science and technology
Programs organized by DDW to play a role in developing insight into science and

To increase mustahiq business creativity
The program organized by DDW to play a role in enhancing mustahiq business creativity is the Empowered UMKM program, which is a program of providing zakat assistance and guidance to poor people who have entrepreneurial interests and have certain skills to develop their businesses and interests.

Encourage innovative thinking in education
The program organized by DDW to play a role in encouraging innovative ideas in education is the Inspiring Teacher program, which is a training program for teachers of schools in the deepest and underdeveloped areas in North Sumatra. The main objectives of this program are for the implementation of TDP, cloning of regional SMTs and the formation of learning research communities in the program areas.

D. Hifzh Al-Mal
Dompet Dhuafa Waspada organizes programs in order to support the achievement of maqashid sharia, hifzh al-mal, namely preserving assets and the economy. To see the extent to which the Dompet Dhuafa Waspada program plays a role in achieving benefit or maqashid sharia, it will be reviewed from the achievement of its indicators.

Increased turnover of mustahiq businesses
The program organized by DDW to play a role in increasing mustahiq business turnover is the Kampoeng Ternak Mandiri (KTM) program. Through this program, DDW provides guidance to assisted breeders as well as helps with their capital. The products from this farm will be purchased by, among others, DDW itself on the Sacrifice Day for the benefit of the Sacrificial Animal Spread Program (THK).
From this program it has been proven that there has been an increase in the fulfillment of the needs of the beneficiaries by 15 percent. In 2019, DDW complements this program with the Livestock Center by fattening 300 rams in Sidomulyo village, Langkat. The fund allocation for this program is IDR 613,500,000.

Equal distribution of zakat fund beneficiaries
The program organized by DDW to play a role in equitable distribution of beneficiaries of zakat funds is the Productive Zakat Financing program. One of the beneficiaries of this program is Mrs. Husniah. This mother has graduated in this financing program so that now she has become a muzakki. The business has been established, some of which are mini bag tilapia, teri medan, brownies, tilapia crescres, shredded fish, shredded cookies, and snack sulle or catfish bone snack. From this business, this woman has been able to make a profit of IDR 10,000,000 per month.

Creation of jobs for mustahiq
The program organized by DDW to play a role in creating jobs for mustahiq is the Social Trust Fund (STF) program. This program is actually outside of DDW, but is still part of Dompet Dhuafa which is located in North Sumatra, and continues to collaborate with DDW. The target of this program is poor families who build businesses by helping with capital loans, at least to help the beneficiary's business survive in making ends meet. The total beneficiary families of this program currently total 30 families / 120 beneficiaries.  (2020) The table above shows, the indicator of 'Ease of access to worship, or improvement of means of worship' at maqashid hifz ad-din has not been achieved. Likewise, the indicator "Increasing assistance for children's nutrition" and the indicator "Increasing pre-marital assistance for mustahiq" in maqashid hifz an-nasl. Meanwhile, other indicators have been achieved.

Conclusion
Dompet Dhuafa Waspada has organized the distribution and empowerment of zakat Meanwhile, the Gharim and Ibnu Sabil groups were taken from the mustahiq Service program.
As for the riqab group, the program had not yet been found.
The role of DDW in the achievement of maqashid sharia can be seen from the fulfillment of From these conclusions, the authors recommend to muzakki that this research shows that the distribution of zakat through zakat institutions is quite broad in its role in maqashid sharia, therefore it can be taken into consideration for distributing zakat through official zakat institutions. Meanwhile, zakat managers should develop programs for Ashnaf riqab that have not been accommodated in zakat distribution programs, update the interpretation of this group, and develop other programs that support the implementation of hifz an-nasl.