Analisis Pemahaman Maqāṣid Hifz al-Māl dalam Penerimaan Pengelolaan dan Penyaluran ZIS dan DSKL pada UPZ BAZNAS UIT Lirboyo Kediri

Abstract

The administration of zakat, infaq, and sadaqah (ZIS), together with Other Religious Social Funds (DSKL), requires the application of Sharia-based principles that extend beyond normative compliance and reflect the objectives of Islamic law (maqāṣid al-syarī‘ah). In this context, ḥifẓ al-māl, meaning the preservation and protection of wealth, is a fundamental objective relevant to ZIS and DSKL management. This study aims to examine the understanding and application of ḥifẓ al-māl in the collection, management, and distribution of ZIS and DSKL funds at the Zakat Collection Unit (UPZ) of BAZNAS, Tribakti Islamic University (UIT), Lirboyo, Kediri. This research employs a qualitative method with a case study approach. Data were collected through interviews with UPZ administrators, observation of ZIS and DSKL management practices, and analysis of institutional and financial documents. Data were analyzed descriptively and analytically using maqāṣid al-syarī‘ah, particularly the principle of ḥifẓ al-māl, as the main analytical framework. The findings indicate that UPZ administrators understand the importance of protecting and preserving community funds. This understanding is reflected in organized collection mechanisms, financial record-keeping, accountability, transparency, and distribution based on beneficiaries’ needs and eligibility. However, the implementation of maqāṣid al-syarī‘ah within UPZ policies and programs remains implicit and has not been systematically formulated. Productive distribution programs that support economic independence and sustainable benefits also require further development. The study contributes theoretically and practically to strengthening ZIS and DSKL governance through the systematic integration of ḥifẓ al-māl to promote accountable, trustworthy, sustainable, and socially beneficial fund management.