The Role of ZISWAF in the Covid-19 Pandemic Situation in the Study of Sharia Accounting

Tuesday, 14 April 2020     View: 7419

As with the official news from BPS (Central Bureau of Statistics) on July 15, 2019, the number of poor people in March 2019 was 25.14 million people (9.41 percent), a decrease of 0.53 million people (0.25 percent). In fact, based on finance.detik.com data, Wednesday 1 April 2020 at 08.28 WIB, the number of poor people in Asia-Pacific could increase by 11 million due to Covid-19. Facing this critical situation, it is not only the government that is moving, the people must also contribute according to their respective abilities and conditions. In this context, it requires sacrifice from the rich, and patience from the poor who are affected by corona. These two characteristics, generosity and patience, are the characteristics of the believer. This is reinforced by a hadith, in which the Prophet said: "It is astonishing that the condition of a believer, all his affairs are good. It is not owned by those who believe. When he gets pleasure, he is grateful, and it is good for him, and when he gets disaster, he is patient, and it's good for him. "

In conditions like today, generosity is not only done by people who can afford it, people who have little wealth are also tried to give alms. In a hadith narrated by Abu Dawud and Ahmad from the companions of Abi Dzar, where he said: “O Messenger of Allah, what is the most important charity? He replied: "The difficulty of giving alms to those who have little." People who are more economically difficult in this Covid-19 pandemic, can still give alms even with a little, because the value of alms is more important than the alms of the rich who spend only a little of his wealth so that it does not feel reduced for him, even if the amount is large. In fact, it is mentioned in a narration from ‘Uthman ibn‘ Affan, that he said: “… By Allah, one dirham spent by a person with toil is better than 10,000 dirhams of a rich man who is far less than his abundant wealth.” If you count, for example, there are people who cannot afford to give alms with Rp 4,308, it is more important than the alms of rich people whose value is Rp43,089,000. Comparison of 1: 10,000, this is a motivation (targhib) for those who have little wealth to donate or give alms in times of crisis like this, because it is more important than the reward in the sight of Allah Ta'ala.

One form of gratitude for capable people, in the midst of the Covid-19 pandemic exam, is to pay zakat, donations, alms and waqf (ZISWAF). The obligation of zakat is regulated in QS At-Taubah verse 103, which reads: "Take zakat from some of their assets, with that zakat you clean and purify them and pray for them. Indeed, your prayer (becomes) peace of mind for them. And Allah is All-Hearing, All-Knowing. " Zakat that is paid, must be fulfilled by haul and nishab, can focus on being distributed to poor people who are directly affected by Covid-19, as one who has the right to receive it (mustahik). Amil zakat, in this case, plays a major role in receiving zakat and distributing it to the less fortunate. However, as quoted from cnbcindonesia.com, Thursday, May 16 2019 at 15:33 WIB, as the proverb is that rice is planted with weeds, the realization of zakat that goes to BAZNAS is still far from expectations. The realization of zakat in 2018 was only Rp. 8.1 trillion, while the potential was Rp. 252 trillion.

In the Islamic accounting standard (PSAK) 109 concerning the Accounting for Zakat and Infaq / Alms which was approved by the Sharia Accounting Standards Board (DSAS) on April 6, 2010, it is stated that zakat can be in the form of cash or non-cash. If zakat is in the form of cash, the zakat received is recognized as an addition to zakat funds at the amount received, whereas if it is in non-cash form, it is recognized at fair value. The determination of fair value is used market value. The standard states, if muzakki determines the mustahik who receives zakat distribution through amil, then there is no share of amil on zakat that is received. Amil will receive ujrah for the distribution activity. This Ujrah comes from muzakki, outside of zakat funds, and is recognized as an addition to amil funds. In current conditions, distribution can be focused on the poor and directly affected by the Covid-19 pandemic. In addition, what is more urgent is that in determining the amount or percentage of the share for the poor must be greater than the share for other mustahik, especially the share for amil can be channeled to help the poor.

If zakat, involves two parties, namely the government, in this case amil zakat, and compulsory zakat (muzakki), infaq and alms, it is more flexible, because it only comes from one party, namely the infaq / alms payer. Infaq and alms must be intensified to help those in need. Would we like to enter the Ashabul maimanah (right group)? Of course everyone is capable of wanting to be in that group, but it turns out that only a few can. Let's look at QS Al-Balad verses 14-16, which mentions one of the characteristics of the right, which is like to feed the poor, where Allah says: "or feed on the day of hunger, (to) orphans who are related to relatives. , or poor people who are very destitute. "

A person who believes in divine economics must believe that the property that he donates or despises in the way of Allah will receive a replacement in the form of multiple rewards as stated in surah al-Baqarah verse 245: "Whoever wants to give a loan to Allah, a loan that good (spend his wealth in the way of Allah), then Allah will multiply the payment to him with a large double. and Allah constricts and enlarges (rizki) and it is to Him that you are returned. "

History says, when this verse was revealed, the noble friend Abud Dahdah Al-Anshariy radhiyallahu 'anhu who had a date palm garden in which there were six hundred date palms, said to the Prophet: "Verily I have lent to my Lord with my garden, when it was in There was his wife in the garden, so Abud Dahdah said, 'Come out, O Umm Dahdah, actually I have loaned my garden to my Rabb', immediately his wife came out and prayed for her husband's deeds (Al-Manhaju al-Qawimu fi at-Ta-asiy bi ar- Rasuli al-Karimi by Shaykh Zaid bin Muhammad bin Hadi al-Madkhali).

When calculated mathematically, 1 palm tree per harvest produces 100 kg of dates and let's say the price is 200 thousand per kg. So, 1 date palm tree generates revenue of Rp. 20 million per tree, and if this is multiplied by 600 trees it will be equivalent to Rp. 12 billion. It is truly extraordinary, Abud Dahdah gives alms with a value of Rp. 12 billion, a fantastic amount and it is difficult for us to find someone like that today. An act which will not be performed apart from those who are perfect of charity, devotion, and conviction about divine instruments and their virtues.

The ability of waqf is regulated in QS Ali Imran verse 92, Allah says: "You may never get to goodness (perfect property), before you spend some of the assets you love. And whatever you supply, then verily Allah knows. " Based on this verse, a person who has waqf with some of the assets he loves, will achieve a perfect degree of goodness. However, equal to three money with zakat, the realization of waqf is very far from its potential. According to wartaekonomi.co.id, Tuesday, May 7, 2019 at 10:42 p.m., where the potential for waqf in Indonesia reaches Rp. 300 trillion, but the realization is only Rp. 300 billion. In fact, among the existing instruments, perhaps waqf can contribute more, because waqf is more flexible and broad in scope compared to zakat, infaq and alms. Waqf may come from haram assets, in the form of cash waqf or non-cash asset waqf.

In interpreting QS Ali Imran verse 92, Ibn Kathir rahimahullahu narrated the hadith of Anas bin Malik radhiyallahu 'anhu, in which Abu Thalhah radhiyallahu' anhu came to the Prophet sallallaahu 'alaihi wa sallam and he said: “O Messenger of Allah, indeed Allah says, it does not reach virtue (perfect), before you spend some of the wealth you love. Indeed, my favorite treasure is the land of Bairuha ’and I intend to donate it with which I hope to obtain perfect goodness in the sight of Allah. So make use of the garden, O Messenger of Allah, as what Allah Subhanahu wa Ta’ala has shown you… ”From this story we can take the lesson that Abu Thalhah’s endowment is included in the productive endowment. Abu Thalhah's Bairuha's land is a date orchard located in front of the Prophet's mosque and is managed and developed so as to provide results that can be used for mauquf alaih (those who benefit from the results of waqf). Health endowments, for example, can be used for the procurement of endowment personal protective equipment (APD), endowment masks, construction of Endowment Emergency Hospital (RSDW), endowment isolation house (RIW), procurement of endowment ventilators, and others. This waqf plays a very big role in developing the people's economy and at the same time overcoming the problems faced by the people today.

According to sharia accounting standards (PSAK 112) on Waqf Accounting, there is a temporary waqf, that is, waqf in the form of cash handed over by the wakif to the nazhir to be managed and developed within a certain period of time. This type of endowment requires a return to the party who submitted after a certain period of time, but the results can be used for mauquf alaih. This type of waqf is allowed as explained by Shaykh Muhammad bin Salih al-Uthaymeen in his book asy-Syarhul Mumti '. He explained, “The truth is that you can endow money to be lent to those in need. There is no reason for this to be done and there is no premise that prohibits it. All this in order to convey good to others. ” Based on PSAK 112, temporary waqf assets are recognized as a liability by the nazhir because the nazhir is obliged to return them to the wakif in the future. The result of the management and development of temporary endowment is recognized as income for the nazhir and allocated to mauquf alaih. Mauquf alaih can be directed at the needs of the less fortunate as previously explained. Remember, there are 9.41 percent of the poor who desperately need our ZISWAF. We must believe that divine instruments such as ZISWAF can play a role in helping people economically affected by the covid-19 pandemic. Therefore, let us cultivate and ignite the spirit of zakat, berinfak, alms and waqf!



Kautsar Riza Salman, SE., MSA., Ak., BKP., SAS., CA., CPA (Aust.) 

Lecture STIE Perbanas Surabaya dan Pengurus IAI Jatim Bidang Akuntan Syariah

Source: https://swa.co.id/swa/my-article/peran-ziswaf-dalam-situasi-pandemi-covid-19-dalam-kajian-akuntansi-syariah

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