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Abstrak Perkembangan kajian filantropi Islam beberapa dekade terakhir telah memberikan kontribusi signifikan terhadap perluasan implemetasi objek zakat. Objek harta kena zakat menjadi fokus diskusi oleh beberapa sarjana, lembaga sosial keagamaan, dan pemerintah dalam mempercepat pertumbuhan zakat di Indonesia. Harta kekayaan perusahaan, zakat profesi, dan kepemilikan saham tidak luput menjadi objek harta kena zakat, hal ini didiskusikan dan diputuskan pada Muktamar ke-3 yang diselenggaran oleh Majelis Ulama Indonesia (MUI) pada tahun 2009 di Sumatera Barat, kemudian pada tahun 2017 gagasan tersebut direalisasikan dengan kesepakatan kerjasama antara Badan Amil Zakat Nasional (BAZNAS), Pasar Modal Syariah Indonesia Bursa Efek Indonesia (PMS-BEI) dalam program Sedekah dan Zakat Saham Nasabah (SAZADAH). Dalam realisasinya, program tersebut membebankan kewajiban zakat kepada akumulasi portofilio investor bukan pada kekayaan perusahaan. Disamping itu program tersebut melibatkan berbagai pihak yang menjadikan alur distribusi zakat menjadi kompleks. Oleh karena itu menarik untuk melihat hubungan relasi sosial di antara pelaku filantropis dalam program SAZADAH di PMS-BEI tersebut. Dengan menggunakan pendekatan teori relasi sosial, artikel ini berkesimpulan bahwa implentasi zakat saham di PMS-BEI merupakan relasi yang saling menguntung kedua belah pihak, walaupun pola relasi dalam program tersebut masuk dalam kategori mediated-engagement strategies dengan pola contributory dan brokering philanthropy.   Abstract The development of Islamic philanthropic studies in the last few decades has contributed significantly to the expansion of zakat objects implementation. The object of property subject to zakat becomes the focus of discussion by several scholars, religious social institutions, and the government in accelerating the growth of zakat in Indonesia. Company property, professional zakat and share ownership are zakat property objects, this matter was discussed and decided at the 3rd Congress held by the Indonesian Ulama Council (MUI) in 2009 in West Sumatra, then in 2017 the idea realized by a cooperation agreement between the National Amil Zakat Agency (BAZNAS) and the Indonesian Sharia Capital Market Indonesian Stock Exchange (PMS-BEI) in the Customer's Stock Alms and Zakat program (SAZADAH). In its realization, the program imposes zakat obligations on the accumulation of investor portfolios rather than on the company's wealth. Besides that the program involved various parties who made the distribution channel of zakat complex. Therefore, it is interesting to see the relationship of social relations among philanthropic actors in the SAZADAH program on the PMS-BEI. Using a social relations theory approach, this article concludes that the implementation of zakat shares on the PMS-BEI is a mutually beneficial relationship for both parties, even though the pattern of relations in the program falls within the category of mediated-engagement strategies with contributory and philanthropic brokering pattern.

Filantropi Islam: Zakat Saham di Pasar Modal Syariah Indonesia