TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK PELAKSANAAN ZAKAT PROFESI TENAGA KESEHATAN DI RUMAH SAKIT UMUM DAERAH ZAINAL ABIDIN PAGAR ALAM WAY KANAN

Abstract

The aim of this research is to determine the implementation of professional zakat for health workers at the Zainal Abidin Pagar Alam Way Kanan regional general hospital and to determine the Islamic legal view regarding professional zakat at the Zainal Abidin Regional Hospital. This research is field research, namely research carried out in certain community environments. The results of the research found that the implementation of professional zakat for health workers at Zainal Abidin Pagar Alam Way Kanan public hospital, some of them already know and implement professional zakat, there is even a circular from the government regarding professional zakat, but there are some health workers whose net income does not reach the nishab so they do that. because alms is not professional zakat, the income of health workers at the Zainal Abidin Pagar Alam hospital has reached its nishab in the view of Islamic law, a person is only obliged to carry out professional zakat if their net income has reached the nishab of 85 grams of gold for 1 year, deducting 2.5% It can be done once a year or once a month. The calculation is that 85 grams of gold, around 85 million and above for one year, can be subject to professional zakat, if health workers have installment or debt obligations, then it is better to pay the installments or debts by implementing professional zakat, many people carry it out, on average the implementation is carried out independently. to neighbors in need.