THE STUDY OF IMPLEMENTATION OF ZAKAT AT JOINT OPERATION ENTITY (BADAN OPERASI BERSAMA) PT. BUMI SIAK PUSAKO- PERTAMINA HULU SIAK REGENCY OF RIAU PROVINCE

Abstrak

This article examines the implementation of zakat at Zakat Collecting Unit (Unit Pengelola Zakat or abbreviated as UPZ) Joint Operation Entity (Badan Operasi Bersama/BOB) PT. Bumi Siak Pusako – Pertamina Hulu Siak Regency of Riau Province. The type of this research is socio-legal research or also called as social legislation which includes non-doctrinal research category. It is not only based on analyzing and interpreting legislation, but also studying how the law applies in the life of society. It means juridical-sociological research combines the legal research with the social issues investigation. The data collection includes observation, interview, questionnaire, and documentation. By analyzing the law number 23/ 2011 on Management of Zakat and Government Regulation number 11/2014, the study shows that the implementation of the UPZ has not so far been maximal and effective when it comes to collect, manage, and distribute the fund of zakat. This is unfortunate when looking at the economic potency that PT. Bumi Siak Pusako has such as human resources and natural resources.
Keywords: Zakat, UPZ BOB PT. Bumi Siak Pusako-Pertamina Hulu, Act 23/2011