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"Zakat is one of the essential instruments in sustainable development, and its implementation is considered relevant to the concept of Maqāṣid al-Sharī'ah, which aims to achieve benefit. The purpose of this study is to analyze the realization of Zakat on the achievement of SDGs from the perspective of Maqāṣid al-Sharī'ah, which includes hifẓ al-din, hifẓ al-nafs, hifẓ al-māl, hifẓ al-naṣl and hifẓ al-aql. This research is descriptive quantitative research with horizontal analysis and comparative analysis. The sampling technique in this study is purposive sampling. The research samples are BAZNAS, LAZ Rumah Zakat, LAZ Dompet Dhuafa, LAZ Inisiatif Zakat Indonesia, LAZ Yatim Mandiri, LAZ The Panti Yatim Indonesia Foundation, LAZ Baitulmal Muamalat and LAZ Mizan Amanah. The data collected in this study were from the Annual Report and the financial reports of zakat institutions from 2016-2019. The results show that all zakat institutions have realized Zakat on the achievement of SDGs from the Maqāṣid al-Sharī'ah perspective, which includes hifẓ al-dīn, hifẓ al-nafs, hifẓ al-māl, hifẓ al-naṣl and hifẓ al-aql. Zakat institutions have realized Zakat on the achievement of SDGs from a Maqāṣid al-Sharī'ah perspective which includes hifẓ al-dīn, hifẓ al-nafs, hifẓ al-māl, hifẓ al-naṣl, and hifẓ al-aql. Overall, the realization of Zakat on SDGs from the perspective of Maqāṣid al-Sharī'ah is most significant in the hifẓ al-māl dimension. The most dominant LAZ Rumah Zakat is the realization of Zakat from the hifẓ al-māl perspective on the SDGs. Meanwhile, from the standpoint of hifẓ al-naṣl, hifẓ al-nafs, and hifẓ al-aql towards SDGs is greatest at Laz Dompet Dhuafa. As for the realization of Zakat on the hifẓ al-din dimension, the highest is BAZNAS. Thus, the Zakat is allocated more to the SDGs to end poverty. This research implies that zakat institutions remain consistent in realizing their funds towards sustainable development goals from the perspective of Maqāṣid al-Sharī'ah and increasing their performance to make a significant contribution to welfare."

"ABSTRAKTesis ini bertujuan untuk menganalisis implementasi program pendayagunaan Zakat Community Development (ZCD) di Badan Amil Zakat Nasional (BAZNAS), terutama untuk memahami modal sosio-kultural dalam pengembangan komunitas berbasis zakat, khususnya di Kelurahan Jayamekar, Kota Sukabumi, Jawa Barat. Untuk memahami implementasi program tersebut, perlu dilihat melalui perspektif sosiologi ekonomi karena akan lebih kompeherensif. Menggunakan metode kualitatif dan pendekatan studi kasus, penelitian ini akan melakukan wawancara mendalam dan observasi terhadap mustahik mengenai pemaknaan terhadap bantuan program ZCD. Tesis ini membahas bagaimana modal sosio-kultural berperan dalam program pendayagunaan yang menyiratkan (1) kepercayaan (trust); (2) persahabatan (friendship); (3) keinginan untuk kolaborasi (willingness to collaborate); (4) tradisi komunitas (community tradition), dan (5) nilai (ideals or values) (Gonzalez, 2005). Tesis ini menemukan bahwa modal sosio-kultural memiliki peran yang penting dalam pengembangan komunitas. Modal sosio-kultural di Kelurahan Jayamekar, Kota Sukabumi, Jawa Barat mengalami peningkatan yang melesat semenjak adanya program; tidak hanya peningkatan ekonomi tetapi juga peningkatan implementasi dalam hal nilai-nilai Islami, khususnya cara pandang dalam meminjam uang ke bank keliling. Penelitian ini merekomendasikan analisis sosiologi terutama dalam aspek sosial budaya yang memiliki peran penting yang berdampak pada pengembangan komunitas. Temuan ini memperkaya kajian dari Gonzalez (2000; 2005) bahwa modal sosio-kultural perlu untuk disejajarkan dengan modal infrastruktur.

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ABSTRACTThe paper aims to analyze the implementation of utilization program in Badan Amil Zakat Nasional (BAZNAS), especially to understanding the socio-cultural capital of Zakat Community Development, in West Java, Sukabumi, Jayamekar Village. To perceiving the implementation of the program, it requires to see with an economic-sociology perspective. Hence, it would be more comprehensive. Using qualitative methods and Study Case Approach, this research would do the depth-interview and make the observation to seeing the meaning of values from companion and mustahik about ZCD program intervention. This paper discusses how the socio-cultural occurs in utilization programs which imply (1) trust; (2) friendship; (3) willingness to collaborate; (4) community traditions; and (5) ideals or values (Gonzalez, 2005). This paper finds that socio-cultural capital has the role to community development. Socio-Cultural Capital in Jayamekar Village, Sukabumi, West Java, had good improvement, hence not only the improvement of mustahik's income but also the improvement of goods values about the perspective of borrowing money to mobile bank (bank keliling). This research recommends analytical sociology, especially in the Socio-Cultural aspect; which is, it has a significant role that impacts social change in community development. This finds enriches the study of Gonzalez (2005) that socio-cultural capital needs to be aligned with infrastructure capital."