Manajemen Zakat Saham Perusahaan

Icha Afrillia Hidayat Afrillia; Syamsul Hilal

doi:10.19109/iphi.v5i1.28499

المؤلفون

Icha Afrillia Hidayat Afrillia Universitas Islam Negeri Raden Intan Lampung
Syamsul Hilal Universitas Islam Negeri Raden Intan Lampung

DOI:

https://doi.org/10.19109/iphi.v5i1.28499

الكلمات المفتاحية:

Company Shares; Wealth Distribution; Corporate Zakat Management; Poverty Alleviation;

الملخص

This paper explores the management of zakat on company shares within the framework of Islamic economic principles. Zakat, as one of the pillars of Islam, plays a crucial role in promoting social justice and alleviating poverty. With the evolution of financial instruments, shares have become a significant asset class, raising questions about their zakat obligations. The study examines the definition of zakat on shares, the supporting evidence from the Qur’an, Sunnah, and scholarly consensus, and the perspectives of various Islamic jurists. It also discusses the parties responsible for paying zakat on shares, the principles and formulas for its calculation, and the practical implementation in contemporary corporate settings. The findings highlight the importance of zakat as a tool for wealth distribution and its adaptability to modern economic developments, ensuring that zakat on shares is managed in accordance with Sharia principles to benefit both shareholders and society at large.

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