Zakat Perdagangan dalam Timbangan Syariah: Studi Kasus Agen Sembako di Desa Bojong

Abstract

This research aims to profoundly examine the implementation practices of trade zakat among staple food (sembako) merchants in Bojong Village, Tenjo District, Bogor Regency, and to analyze the conformity of these practices based on the perspective of Islamic law. The research method employed is a descriptive qualitative approach through field research, utilizing data collection techniques such as observation, in-depth interviews, and documentation. The research findings indicate that the majority of merchants are aware of the obligation to pay zakat and implement it routinely every year, which is generally combined with the momentum of paying zakat fitrah. Nevertheless, viewed from the perspective of Islamic law, the trade zakat practices carried out by some merchants are not yet fully accurate and compliant, particularly regarding the understanding of the mandatory conditions of nishab and haul. Out of the five main respondents, three merchants have paid zakat according to the nishab (equivalent to the value of 85 grams of gold) at a rate of 2.5 percent, while the other two have not reached the nishab but still voluntarily donated a portion of their wealth with the intention of zakat. The distribution of zakat funds in this area is still carried out conventionally and directly to the mustahik without the intermediation of an amil or official zakat management institution, a practice that is heavily influenced by local traditions and customs that have been deeply rooted for generations.