ABSTRAK Islam dalam mengatasi kemiskinan tidak setengah-setengah, yakni dengan zakat. Hasil pertanian merupakan harta yang wajib dikeluarkan zakatnya jika sudah mencapai nishab. Adapun kadar yang harus dikeluarkan adalah sepuluh persen jika tanaman diairi dengan air hujan dan lima persen jika diairi dengan menggunakan alat pengairan. Berbeda dengan yang terjadi di desa Jatipayak yakni masyarakat di sana mengetahui bahwa zakat pertanian hukumnya wajib dan masyarakat membayar zakat setiap panen akan tetapi masyarakat tidak mengetahui berapa nishab dan kadar yang harus dikeluarkan dalam zakat pertanian. Dari latar belakang tersebut, peneliti melakukan penelitian mengenai “ANALISIS FIQH ZAKAT TERHADAP PEMBAYARAN ZAKAT PERTANIAN DI DESA JATIPAYAK, KECAMATAN MODO, KABUPATEN LAMONGAN. Dalam Penelitian ini, menggunakan sifat penelitiannya deskriptif analisis, pengumpulan datanya menggunakan wawancara dan dokumentasi. Sedangkan dalam menganalisis data menggunakan tiga tahap yakni, reduksi data, penyajian data, dan Conclusion drawing/verification. Hasil penelitian menunjukkan bahwa, pembayaran zakat pertanian di desa Jatipayak sudah sesuai dengan fiqh zakat. Zakat yang dikeluarkan hanyalah tanaman padi, karena padi menurut imam empat madzhab wajib dikeluarkan zakatnya. Masyarakat tidak mengetahui nishab zakat pertanian dan nishab bukan termasuk syarat dari zakat pertanian menurut imam Hanafi. Untuk takaran zakat yang dikeluarkan oleh masyarakat Jatipayak kurang pas, karena mereka tidak mengetahui takarannya. Untuk penyaluran zakat sudah sesuai, akan tetapi ada yang sedikit mengganjal, karena mereka ada yang menyalurkan zakatnya kepada anak yatim, padahal anak yatim bukan termasuk mustahik zakat. Waktu mengeluarkan zakat sudah sesuai, yakni ketika tanaman sudah dipanen dan dipisahkan dengan jeraminya dan sudah menjadi beras dan siap untuk dimasak. Kata Kunci: Fiqh Zakat, Zakat Pertanian.

ABSTRACT One of solutions in Islam, which is used to overcome poverty, is zakat. One of property which must be paid the zakat is the agricultural product. It is required to pay the agricultural zakat if the crop has reached nishab (the minimum amount on which Zakat should be paid) in which they should give ten percent if the plant is irrigated with rain water and five percent if it is irrigated by means of irrigation. In contrast to what happened in Jatipayak village, the people there know that zakat for agriculture is obligatory and they pay zakat every harvest however they do not know the nishab and the percentage that must be spent for agricultural zakat exactly. From that background, the writer conducted a study on "ZAKAT FIQH ANALYSIS OF AGRICULTURAL ZAKAT PAYMENT IN JATIPAYAK VILLAGE, MODO SUB-DISTRICT, LAMONGAN REGENCY. This research is a descriptive analysis, whose data collection uses interviews and documentation. While in analyzing the data, the writer uses three stages namely, data reduction, data display and conclusion drawing / verification. The result of this study shows that the payment of agricultural zakat in Jatipayak is in accordance with fiqh of zakat. The zakat which is paid only for rice because according to imam of four madzhab, it is should be paid. The people do not know the nishab of agricultural zakat however the zakat paid by them is still considered right to be done because according to Imam Hanafi, nishab is not the requirement of agricultural zakat. For the amount of zakat paid by them is less fitting because they do not know the exact amount of it and they just guess the amount thus it is less than the exact amount determined by syara’. The distribution of the zakat has been already appropriate however there are some of people who give the zakat to orphans while actually they are not included as mustahik zakat. The time on which they pay the zakat is appropriate. It is when the crop has been harvested and separated with the straw and has become rice which has been ready to be cooked. Keywords: Zakat Fiqh, Agricultural Zakat.

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