Abu Aeman, S.340908002, 2010, The Implementation Of Law Number 38 of
1999 Regarding The Management of Zakat (Case Study of The Execution
Profession Zakat in Sukoharjo Regency), Thesis: The Postgraduate Program
Sebelas Maret University Surakarta.
This research aims to determine the cause of the Implementation of
Profession Zakat in Sukoharjo Regency has not run in accordance with Law
Number 38 Year 199 regarding Zakat Management.
This research includes the nature of Sociological Research (non doctrinal),
because in this study conceptualized as manifestation of the legal meanings of the
symbolic social behavior as evident in their interaction. Location of research at the
Office Board of Zakat (BAZ) Sukoharjo Regency. The data was collected by
interview, observation and documentation in order to obtain primary and
secondary data. Qualitative data analysis method is used in this research.
Based results showed that the Professions by the Agency Implementation
of Zakat (BAZ) Sukoharjo not functioning in accordance with Law No. 38 of
1999 on Zakat Management caused by factors (1) Components of the legal
structure can be identified that BAZ Sukoharjo regency administrators in carrying
out his duties as zakat is passive, only. Wait Muzakki come to him toissue zakat.
(2) Components of the ruling is in the form of material substance of law No. 38 of
1999 on Management of Zakat can not be implemented effectively because the
laws have not been socialized to the muslim community and this legislation is
only a moral exhortation, not as a formal legal provisions binding on citizens
because there are no provision governing sanctions for those who do not want to
pay Zakat (3) Components of Culture that marked the existence of society is not
aware of the obligation for a Muslim who can afford to spend their wealth to
charity, as well as the culture of the community by distributing zakat directly to
mustahiq, not to Zakat
