THE ROLE OF LOCAL WISDOM IN THE MANAGEMENT OF ZAKAT AT BAZNAS, PEKALONGAN CITY Novendi Arkham Mubtadi (a) and Wahid Wachyu Adi Winarto (b)
(a) Department of Accounting, Airlangga University, Indonesia,
Department of Sharia Accounting, UIN K.H. Abdurrahman Wahid, Indonesia
(b) Department of Accounting, Gadjah Mada University, Indonesia,
Department of Sharia Accounting, UIN K.H. Abdurrahman Wahid, Indonesia
Abstract
The purpose of this study was to analyze the role of local wisdom in the management of zakat at BAZNAS in Pekalongan City. The type of research conducted in this study was qualitative research. Sources of data in this study are primary and secondary data. The type of primary data used in this study is data obtained from respondents in the form of the organizational structure of BAZNAS Pekalongan City, as well as the amount of collection and distribution of zakat over the last 5 years, namely 2016-2020. Meanwhile, secondary data is in the form of news on the distribution of zakat by BAZNAS Pekalongan City obtained from the website baznas.kotapekalongan.go.id. This study concludes that local wisdom has an important role in the management of BAZNAS zakat in Pekalongan City by taking the values contained therein and then integrating it with the Islamic concept of accountability hablumminallah, hablumminannas, and hablumminal^alam. The local wisdom of the Sintren Dance has a meaning that is commensurate with hablumminallah. Lopisan local wisdom has a meaning that is commensurate with hablumminannas. The local wisdom of the Pek Chun Tradition and Sea Alms/Nyadran has a meaning that is commensurate with hablumminal^alam. The value of local wisdom is outlined in the zakat distribution program and published to the public as a form of responsibility for BAZNAS Pekalongan City to stakeholders to prove its existence as an accountable government zakat institution.
