Analysis Of Stock Zakat In Companies Registered In Indonesia Stock Exchange Index Issi Year 2022

Abstract

The implementation of zakat for Muslims who have entered the nisab is an obligation of the fourth pillar of Islam that must be carried out by every Muslim. However, the obligation, especially stock zakat, has not been fully socialized properly. In the imposition of stock zakat, there is still much debate that stock zakat should not be carried out because shares according to the perception of some people contain many usury elements that are not in accordance with Muslim principles. For a novice Muslim investor, he still cannot calculate how much zakat must be paid in stock zakat in the form of money and in the form of shares. This research method uses a qualitative descriptive method with data sources using data in the form of
journals, books and other literature as well as financial reports of companies in 2022 that are listed as Sharia Shares on the Indonesia Stock Exchange (IDX) ISSI Index such as companies PT. Mustika Ratu Tbk, PT. Industri Jamu dan Farmasi Sido Muncul Tbk, PT. Mayora Indah Tbk, PT. Madom Tbk, and PT. Indofarma Tbk. In the analysis of the imposition of Stock Zakat, it is hoped that a Muslim Investor can estimate how much stock zakat can be distributed to the Zakat Amil Institution. The distribution results obtained from the imposition of zakat on shares are very helpful for mustahik who are in need in accordance with Islamic principles.