ANALISIS PENERAPAN MAQASHID SYARIAH PADA AMIL ZAKAT DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA YOGYAKARTA

This study aims at finding out how the implementation of maqashid syari’ah to ‘amil zakat at BAZNAS with a case study of BAZNAS in Yogyakarta City. This research is a qualitative study with a case study approach. The methods used in data collection are observation, interviews, and documentation. Interviews were conducted with 3 informants, namely the executive officer in the field of Human Resources & General Affairs, the contract ‘amil and the program ‘amil. The validity of the data was done using source triangulation and technical triangulation methods. The results of this study indicate that the Yogyakarta City BAZNAS in general has applied the value of maqashid syari'ah for the 'amil. From the results of the study, it was found that there were obstacles in the level of importance of Hajiyyat and Tahsiniyyat which did not threaten the existence of life. It means that these obstacles do not cause the loss of the value of maqashid syari’ah in Yogyakarta City BAZNAS. Yogyakarta City BAZNAS has implemented appropriate and fair solutions in dealing with these obstacles.