Analisis Distribusi Zakat dan Pendapatan Asli Daerah (PAD) dalam Peningkatan Kesejahteraan Masyarakat Kota Bukittinggi: Perspektif Maqāṣid Syarīah

Abstract

This study is motivated by the critical importance of zakat and Local Own-Source Revenue (PAD) as two key instruments in supporting improvements in community welfare. Zakat serves as a mechanism for distributing wealth to eligible recipients, while PAD serves as a source of local funding to support public services and development. This study aims to analyze the role of zakat and PAD distribution in improving the welfare of the people of Bukittinggi City and to examine it from the perspective of Maqāṣid Syarī’ah. This study employs a descriptive qualitative approach, utilizing data collection techniques such as documentation, interviews, and literature review. Data were obtained from official reports of the Bukittinggi City BAZNAS, the Regional Budget (APBD) documents, and community welfare indicators for the 2023–2025 period. The results indicate that zakat plays a role in assisting eligible recipients (mustahik) through health, education, social welfare, da’wah, and economic empowerment programs, although its implementation has declined in some years covered by the study. Meanwhile, local revenue (PAD) contributes by funding public services, infrastructure, education, health, and social protection. From the perspective of Maqāṣid Syarī’ah, zakat and local revenue (PAD) complement each other in safeguarding religion, life, intellect, lineage, and wealth to achieve equitable and sustainable community welfare.