ZAKAT INVESTASI SAHAM (STUDI KOMPARATIF PENDAPAT YUSUF AL-QARDHAWI DAN ULAMA DAYAH DI KABUPATEN PIDIE)

Abstract

The purpose of this study was to determine the stock investment zakat in
the opinion of Yusuf Al-Qardhawi and Dayah Ulama in Pidie, as well as to find
out the similarities and differences in the views of Yusuf Al-Qardhawi and Dayah
Ulama in Pidie about zakat in stock investment. The problem in this research is
the lack of awareness of the owners of capital to issue zakat obtained from profits
in investing stocks. The research method used is a qualitative method, in obtaining
data the author uses several ways, namely using the method of library research
(library research), and the method of field research (field research), namely by
means of observation, interviews, and documentation. The results of this writing
indicate that according to Yusuf Al-Qardhawi does not distinguish the type of
company. Yusuf Al-Qardhawi stated that the investment of zakat is taken from all
types of companies. If the industrial company is taken from the net profit of 10%,
while if the investment in shares is considered to be the same as merchandise, that
is, the company whose capital is located in the form of goods, then it is levied
from its shares by 2.5%. According to some of the Dayah Ulemas in Pidie, zakat
investment is not mandatory to be issued, but some others oblige it because zakat
of investment is the same as tijarah zakat, if at the end of the year the capital
owner makes a profit, 2.5% of zakat is issued. Therefore there is no reason for
capital owners not to understand the procedure for calculating zakat from
investment in shares.