Journal of Contemporary Islamic Law
No eISSN: 0127-788X2018 3(2)
30 DECEMBER 2018
Analisis Hukum Penggunaan Dana Zakat untuk Pembangunan Model Takaful Mikro
An Analysis on the Ruling of Using Zakat Fund for the Development of Micro Takaful Model
Nik Abdul Rahim Nik Abdul Ghani, nikrahim@ukm.edu.my, Nurul Ilyana Muhd Adnan, ilyana_adnan@ukm.edu.my, Ahmad Dahlan Salleh, dahlan@ukm.edu.my, Salmy Edawati Yaacob, salmy1001@ukm.edu.my
Centre for Contemporary Fiqh and Sharia Compliance, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia.
Rubayah Yakob, rubayah@ukm.edu.my, Hendon Redzuan, hendon@ukm.edu.my
Pusat Keutuhan Tadbir Urus dan Akauntabiliti, Fakulti Ekonomi dan Pengurusan, Universiti Kebangsaan Malaysia.
Received: 30 November 2018 | Accepted: 23 December 2018 | Published: 30 December 2018
2018, Vol. 3(2), pp. 28-36. | PDF
Takaful mikro merupakan salah satu manifestasi prinsip rangkuman kewangan dalam sesebuah negara. Ia bertujuan membiayai golongan miskin dan sebahagian golongan B40 yang berkemunginan termasuk dalam asnaf zakat khususnya ketika menghadapi masalah kewangan akibat kemalangan, sakit atau kematian. Namun begitu, isu yang sering menyelubungi takaful mikro ialah kemampanan dana untuk menampung keperluan risiko. Salah satu solusi yang dicadangkan ialah dengan menggunakan dana zakat memandangkan saiz dana zakat yang besar. Peningkatan dana zakat dari tahun ke tahun menuntut kepada sistem agihan yang efisen dan cekap. Salah satu kaedah yang dicadangkan ialah dengan menggunakannya dalam pembangunan model takaful mikro. Walau bagaimanapun, zakat adalah salah satu rukun Islam yang tertakluk kepada beberapa hukum yang ketat termasuk dalam isu agihan dana kepada sasaran yang spesifik. Oleh itu, kertas ini cuba mengupas isu penggunaan dana zakat dalam pembangunan takaful mikro dengan memberi fokus kepada pandangan fuqaha silam dan kontemporari mengenai isu tamlik (pemberian milik) harta zakat kepada asnaf. Kajian ini menggunakan kaedah analisis kandungan dengan menganalisis pandangan fuqaha’ mengenai isu tamlik kepada asnaf zakat dalam agihan dana tersebut. Hasil kajian mendapati isu fiqh yang utama dalam pembangunan model takaful mikro daripada dana zakat ialah isu tamlik harta zakat kepada golongan asnaf. Pihak berautoriti khususnya institusi fatwa setiap negeri wajar mengeluarkan satu fatwa yang rasmi sama ada ia dibenarkan atau tidak.
Kata kunci: Takaful Mikro, Zakat, Tamlik, Baitulmal, Asnaf, B40
Micro takaful is a manifestation of financial inclusion principle in a country. It aims to finance a group of poor people and some B40 segment which probably falls under the segment of zakah asnaf especially in facing financial hardship caused by any event of accident, illness or death. Nevertheless, the issue that often affects micro takaful is the sustainability of its fund to cope with risk requirements. One of the proposed solutions is by using zakah fund in view of the large size of zakat fund. Moreover, the increasing of zakah fund from year to year demand for efficient distribution systems. Amongst the proposed methods is to use them in the development of a micro takaful model. However, zakat is one of the pillars of Islam that needs to comply with some strict rules including the distribution of the fund to specific asnaf. Hence, this paper attempts to examine the ruling of using zakah fund in the development of micro takaful model by focusing on the views of classical and contemporary jurists on the issues of tamlik (transfer of ownership) zakah property to asnaf. This study employs a content analysis method by analysing the views of the jurists on the issue of tamlik to the asnaf zakat in the distribution of the fund. The findings suggest that the major fiqh issue in the development of the micro takaful model by using zakat fund is the issue of tamlik the zakah to the asnaf. The authoritative bodies, especially the fatwa institution of every state, should issue a formal fatwa whether it is allowed or not.
Keywords: Micro takaful, zakat, tamlik, Baitulmal, asnaf, B40
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