Amalan Konsep Wakalah Pengurusan Zakat di Politeknik Ungku Omar [Practise of The Concept of Wakalah in Zakat Management at Ungku Omar Polytechnic]

Abstract

Konsep wakalah meningkatkan kepercayaan masyarakat terhadap institusi zakat dan memberi peluang kepada pengurusan kendiri zakat di peringkat institusi. Walau bagaimana pun, masih belum terdapat model pengurusan zakat yang dapat dijadikan panduan bagi pengurusan zakat mengikut konsep wakalah di peringkat politeknik. Oleh itu, kajian ini dijalankan untuk meneroka pengamalan konsep wakalah dalam pengurusan zakat di Politeknik Ungku Omar (PUO) selama satu dekad. Dengan menggunakan pendekatan kajian kes, dapatan kajian dikumpulkan melalui temuduga empat orang pegawai zakat PUO yang telah berkhidmat lebih daripada 8 tahun dan analisis dokumen-dokumen berkaitan dengan pengurusan zakat di PUO. Dapatan dianalisis secara induktif. Kajian ini mendapati bahawa operasi kutipan dan agihan zakat di PUO dikendalikan oleh Unit Zakat dan Wakaf (UZWA) melalui pelbagai kempen seperti kempen potongan gaji dan perhimpunan bulanan. Kaedah pembayaran menggunakan cek, pindahan wang, dan kad kredit turut diperkenalkan, selain daripada potongan gaji atau tunai di kaunter amil. Operasi agihan zakat hanya melibatkan agihan kepada asnaf miskin, gharimin dan fisabilillah sahaja. eZakatPUO diperkenalkan pada 2018, bagi menggantikan permohonan secara manual. Kajian ini dapat dijadikan panduan bagi pelaksanaan wakalah dalam pengurusan zakat di institusi pendidikan yang lain, khususnya di politeknik. Pihak pengurusan boleh merujuk kepada sistem agihan, pelaksanaan eZakatPUO, dan carta alir yang dibincangkan dalam artikel ini.

The concept of wakalah strengthens the community's trust in the zakat institution and provides opportunities for self-management of zakat at the institutional level. However, there is still no zakat management model that can serve as a guide for zakat management according to the concept of wakalah at the polytechnic level. Therefore, this study was conducted to explore the practise of the concept of wakalah in zakat management at Ungku Omar Polytechnic (PUO) over a decade. Using a case study approach, the findings of the study were obtained through interviews with four zakat officers of PUO who have been working for more than eight years and document analysis related to zakat administration in PUO. The results were evaluated inductively. The study found that Zakat collection and distribution in PUO is carried out by the Zakat and Waqaf Unit (UZWA) through various campaigns such as salary deductions and monthly meetings. In addition to salary deductions or cash payment at the Amil counters, payment options by cheque, bank transfer and credit card have also been introduced. Zakat distribution caters distribution only the poor asnaf, ghorimin and fisabilillah. In 2018, eZakatPUO was introduced to replace manual application. This study can be used as a guide for the implementation of wakalah in the management of zakat in other educational institutions, especially polytechnics. The management can be related to the distribution system, the implementation of eZakatPUO and the flowcharts discussed in this article.