Cara Menghitung Zakat dan Fidyah

Cara Menghitung Zakat dan Fidyah – Zakat terdiri dari Zakat Fitrah, Zakat Profesi, dan Zakat Perniagaan atau Zakat Mal, sedangkan Fidyah maksudnya adalah memberi makan satu orang selama 1 satu hari dikarenakan berhalangan atau tidak melakukan kewajiban berpuasa dalam bulan Ramadhan, misalnya sudah berusia lanjut, hamil tua dan menstruasi atau haid, namun mereka diwajibkan untuk membayar fidyah dan mengqodho’ puasanya.


1. Zakat Fitrah
Zakat Fitrah = 2.5 Kg Beras x Jumlah Jiwa
Contoh Perhitungan :
Bapak Ajib sebagai kepala keluarga mempunyai seorang istri, 1 orang anak dan 1 orang pembantu. Makanan pokok sehari-hari mereka adalah beras seharga Rp 7.000/kg. Zakat fitrah yang harus dibayar oleh Bapak Ajib adalah sebagai berikut:
Jumlah anggota keluarga = 4 Orang
Harga beras per Kg = Rp 7000
Besarnya zakat fitrah = 2,5 Kg x 4 Orang x Rp 7000
= Rp 70.000,- atau 10 Kg beras

2. Zakat Profesi
Zakat Profesi = 2,5 % x Jumlah Penghasilan
Contoh Perhitungan :
Bapak Ajib memperoleh penghasilan bersih (take home pay) dari tempat kerjanya, pada bulan Agustus 2010 dengan perincian sebagai berikut :
- Gaji termasuk tunjangan sebesar Rp 3.000.000,-
- Penghasilan lain diluar gaji sebesar Rp 1.000.000,-
Total penghasilan yang diperoleh adalah sebesar Rp 4.000.000,-
Jika harga beras per kilogram Rp 7.000,- maka nishob penghasilannya adalah Rp 520 Kg x Rp 7000,- = Rp 3.640.000,-. Dengan demikian Bapak Ajib telah mencapai nishob atau nisab, maka zakat yang wajib dikeluarkan adalah :
2,5% x Rp 4.000.000,- = Rp 100.000,-/bulan

3. Zakat Perniagaan/Perusahaan
Contoh : Laporan Neraca GoMe Computer, per 31 Des 2009 sbb :
Neraca
Per 31 Desember 2009 (dalam jutaan rupiah)
Aktiva Lancar
Kas 10,000.00
Bank 15,000.00
Piutang Usaha 20,000.00
Persediaan 30,000.00
Total Aktiva Lancar 75,000.00
Aktiva Tetap
Kendaraan & Peralatan
(setelah penyusutan) 25,000.00
Total Aktiva 100,000.00
Kewajiban Jangka Pendek
Hutang Usaha 15,000.00
Hutang Gaji 10,000.00
Hutang Sewa 25,000.00
Total Kewajiban Jk Pendek 50,000.00
Kewajiban Jk Panjang 30,000.00
Modal 20,000.00
Total Pasiva 100,000.00
Informasi tambahan :
1. Total Penerimaan bunga bank konvensional th 2009 : Rp 5.000.000,-
2. Seluruh piutang usaha dalam kategori lancar
Berdasarkan informasi di atas, zakat GoMe Computer dihitung sbb:
A. Harta kena Zakat :
1. Kas 10,000,000.00
2. Bank (Rp.15jt-Rp.5jt*) 10,000,000.00
3. Piutang Usaha 20,000,000.00
4. Persediaan 30,000,000.00
Total 70,000,000.00
B. Kewajiban yg mengurangi Harta Kena Zakat
1. Hutang Usaha 15,000,000.00
2. Hutang Gaji 10,000,000.00
3. Hutang Sewa 25,000,000.00
Total 50,000,000.00
Jumlah A = 70,000,000.00
Jumlah B = 50,000,000.00
Selisih (A – B) = 20,000,000.00
Jadi Zakat yang harus dikeluarkan adalah :
Rp. 20.000.000,- x 2.5% = Rp. 500.000,-
Catatan :
1. Haul : 1 Tahun
2. Nishab : 85 gram emas
4. Fidyah
Fidyah = Memberi makan satu orang selama 1 hari
Contoh Perhitungan:
1. Ibu Ajib tidak melakukan puasa pada Ramadhan 1431 H selama 30 hari karena usianya sudah lanjut usia (70 tahun). Harga satu porsi makanan setempat adalah Rp 10.000,-
Kebutuhan makan 1 orang/hari = Rp 10.000,- x 3 kali = Rp 30.000,-
Maka Ibu Ajib wajib membayar fidyah sebesar :
30 hari x Rp 30.000,- = Rp. 900.000,-
2. Bu Atun pada Ramadhan tahun lalu sedang hamil tua dan tidak berpuasa selama 20 hari karena mengkhawatirkan kesehatan Bayinya. Nilai satu porsi makanan yang biasa Ibu Atun konsumsi adalah Rp 10.000,-
Kebutuhan makan 1 orang/hari = Rp 10.000,- x 3 kali = Rp 30.000,-
Disamping mengqodho’ puasa, Ibu Atun wajib membayar fidyah sebesar : 20 hari x Rp 30.000,- = Rp. 600.000,-

Architecture and Preview of Heaven

Make a Dream

In Islam there is no painting. Although Muslims are now starting to like the paintings, but in fact the expedition in the field of Islamic art is architecture. Therefore, Muslims are very superior in this field. So beautiful, beautiful Borobudur or Prambanan, the color remains the color of the stone, the color gray. There are no colors in there games. Unlike the buildings of the Islamic people who use color as part of a sense of aesthetics.

Everyone will say that such a beautiful-beautiful buildings on earth, until now, is the Taj Mahal. In addition to the form and sophistication in calligraphy and painting arabesknya, game colors are also used. White color combined with the environment on the river casting extraordinary beauty, and at the full moon became incredibly amazing. Unfortunately now there is pollution from factory chimneys, so the color began to blur. Besides the Taj Mahal, the color game - besides the beauty of form - is also very visible on buildings mosques in Iran, Al-Hamra palace in Granada, or mosque Cordova.

Qur'anic concepts of beauty, for example about heaven is very inspiring. Depictions of the Koran that heaven is flowing water below, is used as a source of inspiration for beauty. Then in front of the building the Taj Mahal, for example, there is a long pool which actually inspired by the Koran. Because in this pool there are water fountains and the like, which may be too expensive to be disclosed at all times, so that now only in certain times of the fountains turned on.

That is the element of sense of beauty as the descriptions of heaven (in which the river flows [Q, 2:25, 266, etc.]). Making the river is high, must consider the environmental context of cultural factors. Because the Arabs when it received the Quran live in the desert which, of course, there are no rivers, the yearning to water, rivers, gardens, parks, and the like is very high. No wonder when the Arabs began to have the ability to express a sense of beauty, they refer to things that are something like heaven.

In the Al-Hamra (Spain), for example, garden or magnificent garden, where water is used as a component of architectural elements which are adapted from the description of Paradise in the Qur'an.

Mysterious Grave at Old Masjid Tanah Abang

JAKARTA - For you people in Jakarta, who did not know Tanah Abang? Yes, the region is famous for its wholesale clothing store was a myriad of mysteries. One of Jami Masjid Al Ma'mur, which is located at Jalan KH Mas Mansyur, Central Jakarta.

Who would have guessed, if the mosque that stood firm had actually been standing since 200 years ago. At its inception, this mosque is a mosque or a small break.

"This surau developed into a mosque, because in ancient times many people Demak and Bantam trade in the region. And the mosque was used as their resting place, "said Chief Executive Masjid Al-Ma'mur Gozali ust when found okezone.

The mosque was first built by KH Abdul Somat Asjuro with waqf land from his brother, namely KH Abdul M Asjuro. They are descendants of Ali Kiai Demak Great K Halifah.

Uniqueness of the old building of the mosque is clearly visible when you attempt to enter the mosque. In front of the mosque, you are greeted with beautiful calligraphy writing diaksir brown.

Entering the inside, you'll see some strong pillars supporting the edifice. The impression was visible from the leaves of old doors, windows, and the pulpit. Managers deliberately kept some parts of the mosque to another, like the first.

Mosques are experiencing widening in 1932 and 1953, is estimated to hold approximately five thousand pilgrims. In land area of 3949 square meters, the mystery was still tucked in one corner of the room.

An old tomb mosques are under construction. The position of the tomb, located in the mosque's back yard, it was not known who owned it. Tanah Abang residents did not know who is buried there.

Men are often called Haji Jali was said, many pilgrims who came to the tomb to pray. No half-hearted, there were pilgrims who came from Wonosobo and Banten just for the pilgrimage to the shrine.

Okezone watchlist, on top of the tomb had just written a name "Omar". The text was written in Arabic. The pilgrims' belief that the tomb is the tomb of a wali Allah.

They believe, Umar has Pancasona science is the science of immunity, and it is difficult to die. Because even though his body had been cut or shot to death, so he touched the earth will live again. In the Java language called brothels.

Peculiarities noticeable when the tomb was cleared by the administrator of the mosque. The tomb is lined with a one meter-high iron will release fragrance.