ANALISIS POLISI KUTIPAN DAN AGIHAN ZAKAT OLEH PUSAT PUNGUTAN ZAKAT MAJLIS AGAMA ISLAM WILAYAH PERSEKUTUAN (PPZ-MAIWP) KETIKA KETIDAKTENTUAN SITUASI: POLICY ANALYSIS OF ZAKAT COLLECTION AND DISTRIBUTION MANAGEMENT BY THE ZAKAT COLLECTION CENTRE OF THE FEDERAL TERRITORIES ISLAMIC RELIGIOUS COUNCIL (PPZ-MAIWP) DURING PERIODS OF UNCERTAINTY - Wan Mohd Amjad Wan Halim; Mohd Faiz Mohd Yaakob; Afiffudin Mohammed Noor; Mohd Shahid Azim Mohd Saufi; Muhamad Husni Hasbulah; Ahmad Faiek Shahatha Al-Mashhadani, (INTERNATIONAL JOURNAL OF LAW, GOVERNMENT AND COMMUNICATION (IJLGC), 2025)
Masyarakat seluruh dunia telah menghadapi perubahan besar dan melalui norma baharu akibat pandemik COVID-19. Perkara ini berlaku apabila Pertubuhan Kesihatan Sedunia (WHO) telah mengisytiharkan wabak ini sebagai fasa pandemik pada tahun 2020. Kini fasa tersebut telah memasuki fasa endemik kerana kejayaan pelaksanaan program vaksinasi yang meluas di seluruh negara. Pandemik COVID-19 ini telah mengakibatkan terjejasnya pelbagai sektor terutama sektor ekonomi dan kesihatan. Perkara ini telah menyebabkan institusi zakat tidak terkecuali daripada menghadapi kesan yang ketara khususnya dalam kutipan dan agihan zakat. Oleh itu, artikel ini bertujuan untuk mengkaji polisi pengendalian pungutan dan agihan zakat oleh Pusat Pungutan Zakat Majlis Agama Islam Wilayah Persekutuan (PPZ-MAIWP) semasa pandemik COVID-19 di Wilayah Persekutuan. Kajian ini menggunakan pendekatan kualitatif melalui kajian kepustakaan melibatkan buku, artikel, jurnal, akhbar, laman sesawang rasmi PPZ-MAIWP, polisi PPZ-MAIWP dan pekeliling yang berkaitan. Metode analisis kandungan akan digunakan terhadap sumber, bahan dan dokumen yang telah diperolehi. Berdasarkan kepada hasil dapatan kajian, pihak PPZ MAIWP telah melaksanakan alternatif yang signifikan dalam aspek pungutan dan agihan zakat ketika menghadapi pandemik COVID-19. Alternatif yang dilakukan ialah melaksanakan kempen yang meluas dalam media-media elektronik, memberikan bantuan secara berkala mengikut keadaan, bantuan secara pukal, bekerjasama dengan pelbagai pihak bagi melancarkan pungutan dan agihan zakat. Bagi melicinkan agihan ketika pandemik, PPZ-MAIWP juga telah melancarkan Bantuan Khas COVID-19. Langkah proaktif yang dilakukan oleh PPZ-MAIWP dilihat mampu mengurangkan beban kepada asnaf ketika pandemik COVID-19 terutama dalam sektor ekonomi di Wilayah Persekutuan. The global community has undergone significant transformations and adapted to new norms following the outbreak of the COVID-19 pandemic, officially declared a global pandemic by the World Health Organization (WHO) in 2020. The situation has since transitioned into an endemic phase due to the successful implementation of widespread vaccination programs across nations. The COVID-19 pandemic severely impacted multiple sectors, particularly the economy and public health. Zakat institutions were no exception, as they too experienced notable disruptions in zakat collection and distribution processes. Therefore, this article aims to examine the policy measures undertaken by the Zakat Collection Centre of the Federal Territories Islamic Religious Council (PPZ-MAIWP) in managing zakat collection and distribution during the COVID-19 pandemic in the Federal Territories of Malaysia. This study adopts a qualitative approach through library-based research, reviewing books, articles, journals, newspapers, PPZ-MAIWP’s official websites, its policies, and relevant circulars. Content analysis methodology is employed to analyze the collected materials and documents. The findings reveal that PPZ-MAIWP implemented significant alternatives in both collection and distribution of zakat during the pandemic. These measures included extensive campaigns via electronic media, periodic and condition-based financial aid, bulk disbursements, and strategic collaborations with various stakeholders to ensure efficient zakat operations. Moreover, PPZ-MAIWP launched a Special COVID-19 Assistance program to streamline distribution during the crisis. These proactive initiatives were instrumental in alleviating the economic burden of the asnaf (zakat beneficiaries) in the Federal Territories during the pandemic.