Centralization and Decentralization of Zakat Management in Lontara' Sukku'na Wajo, South Sulawesi: Philological Approach
Abstract
This article aims to examine the centralization and decentralization of the zakat management system at Lontara Sukku'na Wajo.. The research method used in this article is based on the Lontara’ Sukkuna Wajo (LSW) manuscript as the primary data source. This manuscript describes religious practices, especially zakat management system in the past. The data were studied using a philological approach through these methods: transliteration, translation, and interpretation of text and context related to zakat, then relating them to the present. This research found that there are relevances between LSW manuscripts and religious practices that developed in the community in the past and present, especially regarding the centralization and decentralization of zakat management. The centralization system of zakat management in LSW is marked by the absence of Friday prayers in the area and the incompleteness of Sara’ officials so the zakat management system must be centralized and follow the areas with complete Sara’ equipment, so they must pay their zakat in the Wajo Kingdom. Meanwhile, the decentralization system of zakat management can be implemented if the community order in the region is complete, marked by the holding of Friday prayers and complete Paréwa Sara’ (officials in charge of handling religious matters). The Paréwa Sara’ consists of Kali, Katte’, Amele’ (or an amil), Pangulu Limpo, and Bilala. Friday prayers and the completion of the Paréwa Sara’ became a measure in establishing a legal product at that time. A well-established region was considered capable of managing itself. If it is manifested in the present condition, then zakat management institutions or organizations that have been accredited in their fields are considered capable of managing their own zakat assets under their authority.
Keywords
References
Abadi. Khusnul. (2015). Sentralisasi Pengelolaan Zakat Oleh Badan Amil Zakat Nasional (Analisis Terhadap Putusan Mahkama Konstitusi Nomor 86/PUU-X/2012 Tentang Pengujian Undang-Undang No 23 Tahun 2011. Brawijaya Law Student Journal, 1–21.
Aisyah, S., & Ismail, N. (2019). The Distribution Of Zakat At The Time Of Caliph Umar Ibn Khattab. Al-Iktisab: Journal Of Islamic Economic Law, 3(2). Https://Doi.Org/10.21111/Al-Iktisab.V3i2.3908
Al Qadrawy, Yusuf, Fi’h Al-Zakah Dirasah Mu’aranah Li Ahkamihah Wa Falsafatihah Fi Dauwil ‘Ur’ani Wa As-Sunnah, Juz II. Cet: XX; Beirut: Muassasah Al-Risalah, 1991.
Al-Ayubi, S., Shalehanti, N. , Sakti, Ali. (2022). The Concept Of Zakat And Waqf In Mir'at Al Thullab. AL-INFAQ: Jurnal Ekonomi Islam, 13(02), 194—208.
Andri, A. (2020). Sentralisasi Pengelolaan Zakat Di Indonesia. Jurnal An-Nahl, 7(2), 145–151. Https://Doi.Org/10.54576/Annahl.V7i2.21
Choeri, I. (2022). Rekontruksi Regulasi Pengelolaan Zakat Dalam Mewujudkan Kesejahteraan Masyarakat Berbasis Nilai Keadilan [Universitas Islam Sultan Ageng]. Http://Repository.Unissula.Ac.Id/Id/Eprint/30887
Dakhoir, Ahmad. Hukum Zakat Pengaturan Dan Integrasi Kelembagaan Pengelolaan Zakat Dengan Fungsi Lembaga Perbankan. Cet. I; Surabaya: Aswaja Pressindo, 2015.
Faisal, F., Mukhlis, M., Jamaluddin, J., Manfarisyah, M., & Maghfirah, F. (2023). Strengthening Zakat Rules In Indonesia: A Legal Study Of The Law On Government Of Aceh. Samarah, 7(1), 126–145. Https://Doi.Org/10.22373/Sjhk.V7i1.13993
Farida, N. (2021). Fiscal Decentralization, Economic Growth And Regional Development Inequality In Eastern Indonesia. Journal Of Indonesian Applied Economics, 9(2), 1–9. Https://Doi.Org/10.21776/Ub.Jiae.2021.009.02.1
Feri Irawan. (2019). Peran Filantropi Zakat Dalam Pengetasan Kemiskinan Di Indonesia. Jurnal Penelitian Dan Kajian Keislaman, 7(2), 105–117. Http://Www.Religionomics.Com/Erel/S2-Archives/REC04/Smith -
Hamdani, L., Nasution, M., & Marpaung, M. (2019). Solusi Permasalahan Perzakatan Di Baznas Dengan Metode Anp: Studi Tentang Implementasi Zakat Core Principles. Muqtasid Jurnal Ekonomi Dan Perbankan Syariah, 10(1), 40. Https://Doi.Org/10.18326/Muqtasid.V10i1.40-56
Hamzani, Y. (2018). Tradisi Penghormatan Mushaf Kuno Di Desa Sapit, Lombok Timur. Suhuf, 10(2), 287-306. Https://Doi.Org/10.22548/Shf.V10i2.277
Hasibuan, M. A. J., & Pranata, M. H. (2023). Zakat Sebagai Sektor Keuangan Dalam Perekonomian Indonesia. Indonesia Journal Of Multidiciplinary, 1, 1027–1035.
Herman, H. (2019). Strategi Komunikasi Pengelolaan Zakat, Infak, Dan Sedekah (ZIS) Melalui Media Sosial. Communicatus: Jurnal Ilmu Komunikasi, 1(2), 53–70. Https://Doi.Org/10.15575/Cjik.V1i2.4833
Idrus, I. (2017). Zakat Di Indonesia; Sebuah Reformulasi Pengelolaan. Edureligia; Jurnal Pendidikan Agama Islam, 1(2), 154–160. Https://Doi.Org/10.33650/Edureligia.V1i2.744
Jalil, M. R., Wahid, H., & Ahmad, S. (2018). Lokalisasi Unit Zakat Institusi Pengajian Tinggi Sebagai Model One Stop Center Agihan Zakat Pendidikan. Journal Of Fatwa Management And Research, 10(1), 51–72. Https://Doi.Org/10.33102/Jfatwa.Vol10no1.28
Juraev, Z. (2023). The Influence Of Abulhasan Of Mâvardiy “Al-Ahkâm Al-Sultâniyya Wa-L-Walayot Ad-Diniyya” On The Works Related To The Eastern Muslim Statehood Of The Later Period. Journal Of Law And Sustainable Development, 11(12), E2525. Https://Doi.Org/10.55908/Sdgs.V11i12.2525
Latief, Hilman. Melayani Umat Filantropi Islam Dan Ideologi Kesejahteraan Kaum Modernis. Cet. I; Jakarta: PT Gramedia, 2010.
Lontara’ Sukkuna Wajo Koleksi Datuk Sangaji.
Makhrus, M. (2019). Pengelolaan Zakat Produktif Dalam Upaya Pengentasan Kemiskinan Di Indonesia. Jurnal Hukum Ekonomi Syariah, 2(1), 37. Https://Doi.Org/10.30595/Jhes.V2i1.4458
Mohd Suffian, Mohamed Esa, Et. A. (2018). Proposal On Condification Of The National Zakat Act And The Establishmentof The National Zakat Council (Cadangan Kodififasi Akta Zakat Nasional Dan Penubuhan Majlis Zakat Negara. Jurnal Ekonomi Imalaysia, 57(1), 153–165.
Muchtar, Ah. Mutam. (2020). Corak Fikih Di Madura (Studi Atas Manuskrip Berbahasa Madura ‘Miftahul Jannah’ Di Sumenep Jawa Timur). JPIK, 3(01), 53—82.
Munir, M. And Khamim, K. (2023). Not Eight, But Four: Muhammad Syahrūr’s Reconstruction Of Mustaḥiq Zakah’s Classification. Jil Journal Of Islamic Law, 4(1), 67-87. Https://Doi.Org/10.24260/Jil.V4i1.1211
Munir, Misbahul. Ekonomi ‘Ur’ani, Doktrin Reformasi Ekonomi Dalam Al-’Uran (Seri Integrasi). Cet. II; Malang: UIN Maliki Press, 2014.
Nuradhawati, R. (2019). Dinamika Snetralisasi Dan Desentralisasi Di Indonesia. Academia Praja, 2(1), 152–170.
Prayoga, F., & Ananda, C. F. (2023). Rethinking Of Local Autonomy And Fiscal Decentralization Policy: Can It Improve The Quality Of Human Capital? A Case In Eastern Region Of Indonesia. Journal Of Indonesian Applied Economics, 11(2), 129–145. Https://Doi.Org/10.21776/Ub.Jiae.2023.011.02.2
Rakhmi, Martina Pupita. (2020). Nilai Religiositas Pupuh Kasmaran Dalam Lontar Yusuf Dan Relevansinya Dengan Kehidupan Di Era Disruptif. Satwika, 4(1), 56—70.
Rosadi, A., & Athoillah, M. A. (2016). Distribusi Zakat Di Indonesia: Antara Sentralisasi Dan Desentralisasi. IJTIHAD Jurnal Wacana Hukum Islam Dan Kemanusiaan, 15(2), 237. Https://Doi.Org/10.18326/Ijtihad.V15i2.237-256
Simandjuntak, R. (2015). Negara Kesatuan Republik Indonesia Perspektif Yuridis Konstitusional. De Jure, Syariah Dan Hukum, 07(01), 57–67.
Sudarwati, Y., & Sayekti, N. W. (2011). Konsep Sentralisasi Sistem Pengelolaan Zakat Dalam Pemberdayaan Ekonomi Umat. Jurnal Ekonomi & Kebijakan Publik, 2(1), 559–584.
Susetyo, H. (2023). Peran Negara Dalam Pengelolaan Zakat: Perspektif Negara Kesejahteraan Dan Prakek Negara-Negara Tetangga. Imz.Or.Id.
Syahputra, A., Kaswinata, K., Nasution, M., & Sugianto, S. (2022). Urgensi Keadilan Dalam Penyaluran Zakat Di Indonesia. Jurnal Iqtisaduna, 8(2), 126-135. Https://Doi.Org/10.24252/Iqtisaduna.V8i2.32182
Syaikhu, Norwili, & Adawiyah, R. (2022). The Zakat Management Legal Conflict Of The Prismatic Society In Central Kalimantan. Al-Manahij: Jurnal Kajian Hukum Islam, 16(2), 209–222. Https://Doi.Org/10.24090/Mnh.V16i2.6014
Thamrin, M. H., Eriza, F., Faisal, M., Nasution, I. K., Afrizal, & Dalimunthe, M. A. (2023). Religiosity In Paying Zakat And Tax Compliance In Medan City. Pharos Journal Of Theology, 104(3), 1–12. Https://Doi.Org/10.46222/Pharosjot.104.330
Wibisono, Yusuf. Mengelola Zakat Indonesia Diskursus Pengeloaan Zakat Nasional Dari Rezim Undang-Undang Nomor 38 Tahun 1999 Ke Rezim Undang-Undang Nomor 23 Tahun 2011. Cet. II; Jakarta: Kencana, 2016.
Wibisono, Yusuf. Mengelola Zakat Indonesia Diskursus Pengelolaan Zakat Nasional Dari Rezim Undang-Undang 38 Tahun 1999 Ke Rezim Undang-Udang 23 Tahun 2011. Cet. II; Jakarta: Kencana, 2016.
Wulandari, Y., Purawanto, W., E., Dan Merawti, F. (2019). Petuah Tentang Syariat Dalam Syair Sidi Djamadi. Deiksis; Jurnal Pendidikan Bahasa Dan Sastra Indonesia, 6(1), 74—82.
Yahya, I. (2020). Zakat Management In Indonesia: A Legal Political Perspective. Al-Ahkam, 30(2), 195–214. Https://Doi.Org/10.21580/Ahkam.2020.30.2.6420
Yunus, A. (2019). Kinerja Badan Amil Zakat Nasional Provinsi Sulawesi Selatan (Tinjauan Makro). Assets Jurnal Ekonomi Manajemen Dan Akuntansi, 9(1), 24. Https://Doi.Org/10.24252/.V9i1.10052
Yusra, M. And Riyaldi, M. (2020). Transparansi Dan Akuntabilitas Pengelolaan Zakat Di Baitul Mal Aceh: Analisis Persepsi Muzakki. Al-Infaq Jurnal Ekonomi Islam, 11(2), 190. Https://Doi.Org/10.32507/Ajei.V11i2.604
Zakiyyah, F., Damayanti, N., Khadijah, U., & Khoerunnisa, L. (2022). Preservasi Naskah Kuno Pada Yayasan Sastra Lestari Berbasis Digital. Al-Kuttab Jurnal Kajian Perpustakaan Informasi Dan Kearsipan, 4(2), 1-12. Https://Doi.Org/10.24952/Ktb.V4i2.4845
DOI: http://dx.doi.org/10.22373/sjhk.v9i1.23996
Refbacks
- There are currently no refbacks.
Copyright (c) 2025 Husnul Fahimah Ilyas, Fika musyfikah ilyas, Arafah Sitti Arafah, Rakhmad As Rakhmad Idris, Jafar Jafar Aras
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Samarah: Jurnal Hukum Keluarga dan Hukum Islam has been indexed by:
