THE INFLUENCE OF PROFESSIONAL ZAKAT LITERACY ON THE IMPLEMENTATION OF PROFESSIONAL ZAKAT ON MEMBERS OF THE REGIONAL PEOPLE'S REPRESENTATIVE COUNCIL OF BANGKA BELITUNG PROVINCE

The type of work of a modern society that is oriented towards the service sector affects the agreement of religious experts regarding the provisions of a religious rule, namely zakat which is known as professional zakat. Literacy in professional zakat prioritizes aspects of knowledge and understanding of muzakki related to its influence on a new prevailing social practice, namely professional zakat using the study of religious sociology in Emile Durkheim's perspective. The purpose of this study was to determine the most dominant variable in influencing the implementation of professional zakat on members of the DPRD Province of Bangka Belitung Islands. The method used in this research is a combination method. The results of this study indicate that the two variables significantly influence the implementation of zakat on profession, but the variable understanding of zakat on profession is more dominant in influencing the level of zakat implementation in profession than the variable for understanding professional zakat. The results of the coefficient of determination analysis showed that the R square value was 0.236. This means that the two variables affect the implementation of professional zakat by 23.6%. Keywords: Literacy, Professional Zakat, Social Practice