Implementation of Norms and Rules Zakat on Utilization in National Agency for Amil Zakat (Baznas) Pekanbaru Based on Islamic Law

Abstract

This is study was focused on the implementation of norms and rules on utilization of zakat. The research method used field research that addresses the legal validity of the public on the implementation of norms and rules on utilization of zakat in Baznas Pekanbaru City. The result of this study as follows: 1) Implements norms and rules of zakat in zakat management in Pekanbaru City Baznas: Determination of zakat priority scale in distribution in Pekanbaru City has been fully objective. Baznas Kota Pekanbaru uses top down model pattern. The more objective is the down top model because the zakat mustahic data is obtained from field data. Baznas Pekanbaru City to utilize zakat based on the command at-Taubah Paragraph (60) with the priority scale set Baznas, Article 27 paragraph (10) and paragraph (2) Law of 23 Year 2011 on Zakat Management, and Article 33 Ministerial Regulation Religion of the Republic of Indonesia Number 52 Year 2014.