PERHITUNGAN ZAKAT BAGI PEMILIK USAHA MANDIRI: TINJAUAN TERHADAP PENDAPATAN, HARTA, DAN KEWAJIBAN ZAKAT

This article explores zakat calculations for independent business owners with a focus on income, assets and zakat obligations. By involving comprehensive analysis, this research describes a method for calculating zakat that is in accordance with Islamic sharia principles and is relevant to the context of independent business. Using a quantitative approach, this article describes the process of calculating zakat based on the income earned by the independent business owner, as well as the assets owned and the zakat obligations arising from these assets. In addition, this article also identifies factors that influence zakat calculations, such as fluctuations in income and changes in property ownership. By presenting a comprehensive overview of this topic, this research aims to provide a better understanding of zakat calculations for independent business owners, as well as provide practical guidance for them in complying with their religious obligations in accordance with Islamic principles. In conclusion, this article makes an important contribution in broadening knowledge and understanding of zakat practices among independent business owners, as well as strengthening understanding of the importance of social justice and welfare of the people in the context of Islamic economics.