ABSTRACT. KEYWORDS: zakah, symbolic interactionism, Meadian, individual piety symbol, social piety symbol, faith and devoutness

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1 Perspective Zakah as a Symbol of Individual and Social Piety: Developing Review of the Meadian Symbolic Interactionism Fidiana, School of Economic Indonesia Surabaya (STIESIA), University of Brawijaya Iwan Triyuwono, University of Brawijaya Akhmad Riduwan, School of Economic Indonesia Surabaya (STIESIA) ABSTRACT In the Islamic government, almsgiving (zakah) and public treasury (baitul maal) is a fiscal economic center. Zakah mechanism as a welfare redistribution system has been applied in the Islamic kingdom of Samudera Pasai and the kingdom of Demak. This practice was liquidated simultaneously with the arrival of colonialism era and replaced with the tax system. Since then, the mechanism of collection of zakah in Indonesia was not managed by the government, but left to the community. It means that zakah is only a symbol of religious charity. Zakah as a religious symbol would not be meaningful if it is not given meaning. The process of meaning of a symbol is a mental process that involves consciousness (mind) and mediated by language and meaning is developed through interaction among individuals in society. This study aimed not only to explore the meaning of zakah in the perspective of Meadian symbolic interactionism based on the self, mind, and society, but also to explore the possibility of replacing tax system with zakah system. In this paper I suggest to use spiritual consciousness that is faith (iman/tawhid) and devoutness (taqwa) because humans are social beings as well as spiritual beings. Besides having the mind, self is also comes with the divine consciousness. Self with the divine consciousness, means believing (iman/tawhid) in the transcendent reality (Allah). The belief in Allah will motivate self to simultaneously comply with and be subject to Allah-including in fulfilling the obligation of zakah. Self in faith and devoutness that interact with the community will be instrumental in forming (constructing) and cementing the meaning of zakah as a symbol of individual piety (obedience to Allah) and the symbol of social piety (wealth distribution). JEL: M21, M41 KEYWORDS: zakah, symbolic interactionism, Meadian, individual piety symbol, social piety symbol, faith and devoutness Taxes and tax systems in 21th century might give the impression that progressive wealth redistribution systems are uniquely modern (Powell, 2009). In fact, religious system that provided similar mechanism for addressing economic injustice and poverty alleviation. Zakat (sometimes transliterated as zakah in English) is one of the major mechanisms for wealth redistribution in the Islamic economic system in Prophet Muhammad (pbuh) era (Fadel, 2008). Zakah was collected as a tax by the state (Powell, 2009). This system was also a criticism of the tax system or jizyah imposed on the Roman Empire and Persia (Mas'udi, 2010: 3). This is confirmed in the book of Zakah Uz Ibni Maajah that there is no (legal) share (for the society) in the wealth (of people) except zakah (Saleem, 1992). However, since the destruction of the Islamic caliphs and the emergence of nation-state system as a result of colonialism, the role of taxes as a source of state revenues strengthened, while the zakah suffered a setback. Colonialism is not only colonized the region and the Islamic community but also destroying the Islamic economic system. Similarly, the fiscal system in Indonesia, there is dichotomy between the practice of zakah and taxation (Siddiqi, 1982) in which the taxes administered by the government, while zakah management is left to people. As a symbol of religion, zakah has no well defined meaning by itself. The meaning of zakah comes from

2 the interaction between individuals in an Islamic society. This means the existence of zakah in Islamic societies formed by the interaction between the individual and society. Thus play a role in shaping the self (constructing) the meaning of zakah. Formal meaning of zakah as it is written in the Holy Quran is the duty levied upon property of the rich (muzakki) to be given to people who entitled to receive zakah (mustahiq) in order to be pure. This meaning is developed in line with the dynamic development of the mind attached to the self and the development of interaction in the community. As a symbol, zakah is considered significant if capable of stimulating people's behavior. This study aimed not only to explore the meaning of zakah in the perspective of Meadian symbolic interactionism based on the self, mind, and society, but also to explore the possibility of replacing tax system with zakah system. According to Mead (1934: 135), humans are able to act and interpret social action (social acts) and social objects (social objects) because the other elements of self. Median symbolic interactionism views that meaning develop through the interaction of self with the society "generalized other" (such as standards, norms, principles, and spiritual values). The essence of human is not only as social beings, but also spiritual beings. With its capacity as spiritual beings, themselves not only has the mind (consciousness), but also comes with the ability to recognize the Allah, which was reflected by the divine consciousness is belief (faith/tawhid) and devoutness (taqwa). The first section examines Median symbolic interaction perspective based on the concept of self, mind, and society and the development of the concept. The next section presents the symbolic meaning of zakah in the perspective of self, mind, society within the frame of faith and devoutness. LITERATURE REVIEW Symbolic interactionism is micro-level approach to the self that is rooted in psychological theory. George Herbert Mead as a central figure of symbolic interactionism theory published the book Mind, Self, and Society in This theory seeks to understand the nature of interactions in society, the social activity that dynamically occur among individuals; the mind and meaning (Charon, 1979). Thus, symbolic interaction is the interaction that occurs because of the wide range of thoughts and meaning (Meltzer, et. al, 1975: 1). Symbolic interactionism is the essence of social interaction activities that is communication or exchange of symbols given meaning. Thus, the meaning of symbols (words, ideas, social phenomenon, norms, and standards) is an imperative part in symbolic interaction. For a symbolic interactionist, interaction indicates an individual's habit to always change, mutual action, caring, interpret symbols, and then perform the reaction. Symbolic interactionism approach assumes that the human plays central role in giving meaning to the something. Something usually was defined as a social reality could be a natural, artificially, and transcendental phenomena, action of a person's verbal and nonverbal, and what should be given meaning. As a social reality, the relationship among something and meaning is given to it as needed (volunteer). Therefore, before giving the meaning of something, firstly human to do some activities and mental activities (selecting, examining, classifying, comparing, predicting) and transforming meaning in relation to the situation, position, and direction of his actions. So it is important to understand that human actions against something are inseparable from giving meaning to the something. Theory of symbolic interaction basically is trying to understand human behavior from the viewpoint of the subject (Ritzer and Goodman, 2008). This means that this theory suggests that human behavior should be seen as a process that allows humans to form and regulate their behavior by considering the expectations of others who become partners of interaction. The definition was given to other people, situations, objects, and even their own self that determines behavior. Such behavior can t be classified as needs, drives the impulse, cultural demands, or demands of the role. Humans act based solely on their interpretation of the definition or the objects around them.

3 Mind (consciousness) in Mead's view is not an object, but it is a social process. For example the action (in the form of symbols) is presented by a person would have disastrous backlash (with symbols as well) than others. The involvement of the mind is used prior to the reverse reaction occurs. Action and reaction to the symbols are transferred through gesture and language. Thus humans have the ability to respond to the symbols in the form of gestures and language. Mead also emphasized the importance of flexibility of mind. Besides being able to live the same symbol with the same meaning, flexibility also allows the interaction of mind in certain situations where people do not understand the meaning of the symbols it receives or otherwise conveyed symbols unintelligible to others. At a minimum, someone with the ability of her mind would try to guess each received symbol to be taken. Meaning is an important aspect for Mead. Mind plays a role in giving and understanding the meaning of the symbol. But Mead acknowledged that the original meaning of a symbol is not born from the mind but of the interaction between people within a particular social context. Thoughts arise and thrive in the social process and an integral part of that process. Thus the symbol itself has no meaning without associated with social situations in which the symbol is present. Self is one important aspect for humans. Self is the domain in which one's perspective is formed and also the center in which reality is created and modified. Humans are able to dialogue with himself, which were conducted mostly in silence. With this activity the individual is able to provide answers to himself as he gives the answers to others. Individuals who convey 'meaning' to himself, at that time also he gives 'meaning' to others. One study that is also a concern about self-mead is a distinction between I (self as subject) and me (self as object). I is an aspect of self that is active and creative enabling act not by order logic (mind). Self do not fully realize I, even self often surprised by what I do. We know I after we take action. Modern societies tend to have larger I than me. Historian figures have a greater proportion of I than me because I allow the change. Mead emphasizes I in four reasons. First, I is the source of novelty in the social process. Second, I was the most important values of self. Third, I establish selfrealization. Fourth, I develop a stable aspect of personality. Me is the social aspect of self that involves mind (reflective) and conscious responsibility. If humans act as me, his actions usually are always based on norms, generalized other, or expectations of others. I is an adaptation of another person in general or a habitual self-conventional. With that capacity, humans are able to see itself as he was able to see objects outside itself. Me can act as if an outsider who gave a briefing on I, through observation and connecting with the past experience of other people's actions shape the behavior of I. Me enable people to live comfortably in the social world. Mead thinks society is nothing more than a kind of social organization in which mind and self arises. Society regards as the patterns of interaction between people. Definition of community as an institution considered to have existed before the mind and self appears in community. Symbolic interaction perspective attempts to understand human behavior is reflected in the communication. Symbolic interaction has emphasis the meaning of interaction in communities. The essential meaning can be reflected through the communication among participants. At the time of communicating clearly displays many meaningful symbols, hence the task of researchers found that meaning. Mead's concept of self, mind, and society accomplish by expanding the study behaviorism Watson (Buckley, 1989) about the stimulus that causes the response. Mead recognizes the importance of observable behavior, but he felt that covered aspects of behavior are ignored by the radical behaviorist. Mead then develops a study on what happens between stimulus and response, as summarized by Meltzer et. al. (1975: 1) For Mead is a unit of study is an act (Act) that includes open and closed aspects of human action (human action). The entire category of traditional orthodox psychology gets a place in such

4 actions. Attention, perception, imagination, reasoning, emotions, and so is seen as part of the act... the act thus covers the total process that takes place in every human activity. Mead argued that in addition to I and me, there is another element that is not logic that playing a role in decision making or how to respond. The response is not entirely causal relationships as relationships if x then y as the study of Watson. This element is controlling of mental faculties (emotions and feelings) that arise out of the role of sequential logic. From the above arguments explicitly give the social nature of self derived from the element me. Social nature of self arising related to the adoption of a generalized other, Mead term that refers to something out there that affects the development and internalized of self. The other party is not limited to organized standards, hopes, principles, norms, and ideas (Hewitt, 1991: 102). Further that the other party is not only contain values or perspectives of the community or organization, ethnic groups, certain social classes, but also from religious norms. Those values are internalized and shape the behavior and actions of everyday life, a factor that is responsible for the formation of self. Consumptive nature of self (me) and the social nature of a generalized other individuals improve upon itself with the social environment. Triyuwono (2006) developed a theory of symbolic interaction by suggesting faith, science (knowledge) and action as a generalized other to form self. Where, the other concepts that come from outside ourselves not simply internalized, but through a process of internal interactions (digested, absorbed) and then gave me an opportunity to accept or reject the other as a whole or in part. Through this process, the perspective of someone is formed. Self who has come to know and internalize the values of the divine conscious, then it will self-consciously to fulfill the promise in carrying out God's mandate imposed on him. The concept of self-declared faith to believe in Allah, believe in His messenger, believing in His book, and believe in the truth of each command. Self who has faith requires sciences to raise action (charity) so as to achieve what that is aspired to live in this world and happiness in the hereafter. In addition to the Faith, Science, and Action, self requires the other aspects that are transcendental that contribute to form the decision to comply with the provisions of God. The concept of obedience is known in Islam by the term taqwa. Not all who believe themselves capable of devoted, the level of faith itself is determined by the level of faith. Faith (iman) and devoutness (taqwa) synergies deliver themselves into individual pious, that every action is not contrary to Allah's rules. Devoutness to Allah that does not mean self absorbed in the Allah, but instead they absorbed the properties of Allah into man, so that a person will become a man of unwavering. From there then someone will be able to realize the strength and nature of it into a life without fear of forces other than Allah. METHODOLOGY Methodology for analyzing possible meaning of reality by influencing religion or a system of beliefs is undertaken in this paper. This study uses an interpretive approach in order to explore the development of the meanings of almsgiving on the Muslim community in Indonesia, based on the theory of symbolic interactionism Meadian that focuses on self, mind, and society. The study expands knowledge about the religion factor which affects fiscal practices in Muslim society. Object meaning of zakah as a symbol of religious symbols, causing these three concepts are not sufficient to represent the holistic meaning of charity. Meaning of the symbols of religious ritual associated with the divine consciousness that is the integration of faith and piety. This opinion is in line with Deflem (1991) asserts that ritual symbols reveal their powers to act and change a person involved in the ritual process. DISCUSSIONS Zakah in The Context of Mind (Consciousness), Faith, and Devoutness

5 Hewitt (1991) mentions that the symbol is not limited to the principles, norms, standards, and even symbols can be either a word (language) or the goods or object or action or event or a pattern or a concrete person or thing; that represent or depict or imply or signify or disclose or illuminate; something higher or transcendent or greater or a meaning, or reality or belief or a state. Symbols can be absorbed either as objective or as a form of imaginative conception. Open symbols inner dimensions of the human spirit that will act as a correspondence on the ultimate reality. On this basis, the reality of alms is a religious symbol to expand the vision of the transcendent reality of Allah. Inform the above explanation that the zakah is a symbol of religious, ritual symbols, symbols of the highest dimension of reality manifested as signs (ayah), refers to a verse of the Qur an as well as a written symbol (kauliyah) and unwritten symbol (kauniyah). In this case the zakah is a symbol of individual and social piety (Mufraini, 2008: 2). Piety is the subordination of the individual self to the person giving the command Allah, while the social piety refers to zakah collected and was distributed to defined needy groups. Zakah is one of worship that can rid of mistakes and sins also clean his property, but the charity also has a social value of piety that is feeding the needy and those who bear the heavy burden of life, the oppressed and the afflicted. Prophet Muhammad taught that zakah is aiming to form a piety ritual worship (ghair mahdhah) and social (maliyah ijtima'iyyah) a Muslim simultaneously. Aspects of faith in believing Allah's will be put mind under the control of the faith. At this stage, self tend to be dominated by the faith that negates aspects of the mind. Strong aspect of faith self, will be potential to motivate humans to the commandments of Allah (taqwa) one of which is subject to fulfilling the obligation of zakah. Key element in symbolic interaction is the mind (meaning above symbol), self, and society (interaction). Extends the meaning of a symbol of zakah because the role of language. Language is a product of mind. Zakah may be translated literally as purity or, in its verbal form, to be pure (Bashear, 1993). Zakah comes from a meaningful word Zaka al-numuw (grow), al-ziadah (add), al-barakah (grow), and al-tahir (purify). In terms of language means an-nama (grow) and at-tahir (purify). In its Quranic context, zakat is typically translated as alms, which Webster s defines as [a]nything given gratuitously to relieve the poor as money, food, or clothing; a gift of charity. Traditionally, alms are given out of compassion, with the acknowledgment of economic inequality, and the desire to fulfill a religious duty (Esposito, 1988). As for the classical jurists (official meaning of zakah), zakah is the obligation of almsgiving, pay it for prescribed categories, and unconditionally transfer the ownership to the legitimate recipient (mustahiq). A base amount of wealth and income was exempt from taxation (nisab). In the Quranic context, there are eight proper beneficiaries of zakah. The alms are only for poor and the needy (masakin), and those who collect them, and those whose hearts are to be reconciled, and to free the captives (al-riqab) and the debtors (al-gharimin), and for the cause of Allah, and (for) the wayfarer, a duty imposed by Allah, Allah is Knower, Wise (Qur an 9: 60). There is some diversity definition of zakah among the School of jurisprudence. The School of Maliki defines zakah as Issued a special part of a special treasure also reaches nisab (limit the quantity that requires charity) to those who deserve it (mustahiq). With the record, ownership is full and reaches haul (a year), not mine and not agricultural goods. While the Hanafi schools of defines charity as making some special property of a particular property as belonging to a particular person, which is determined by the Shari'a because Allah. Zakah is the Third Pillars of the faith and a requirement for Muslims, an extremely important aspect of Islamic code of conduct. As a pious duty, zakah is often paired with daily prayer (shalat) in the Qur an, twenty-seven of which is right after shalat among duties of the righteous Muslims and as a necessary condition of being a Muslim (Qardawi, 1997: 42). The Qur'an mentions 32 references to zakah, there are even 82 times the mention using the Arabic words sadaqa and infaq as a synonyms for zakah. This confirms the existence of a complementary relationship between duties prayer (shalat) and zakah. Shalat

6 as a dimension of vertical-divine, zakah is a dimension of horizontal-humanity pious duty. In the Qur'an there are many verses that praise the people who perform the prayer seriously, and instead provide a threat to people who accidentally left it. Zakah is not just the kindness of the rich against the poor, but zakah is the right of Allah and the rights of the poor (Askary and Jackling, 2004) which contained the treasures of the rich, so that the zakah must be conducted. Zakah will not be meaningful if it is not given meaning. Self with faith and piety values, the fulfillment of the obligation of zakah in order to pure. Where, if it had been tithing, then the individual property claimed clean and free from exempt obligations. The various forms of zakah such sadaqah is considered as alms to expect Allah. The phrase there is no right of property other than zakah in the book of Al-Kabir is interpreted by the School of Ibn Taymiyah For a person does not have rights that must be accomplished because of the property other than zakah. Therefore, self had an obligation that is not caused by the existence of property, such as the obligation to give a living close relative, wife, slave, and livestock. Self also bearing the forfeiture (diyat), helping people who have debt and people who got disaster. Self must also feed the hungry people, to clothe those who do not have clothes and other obligations that are material caused by whatever reason. Wealth is the cause, then it is obligatory to fulfill zakah if any treasure, so that when his country no eligible recipient, should be moved to another place, because zakah is a right that Allah required. Zakah in The Context of Self Every religion commands are designated and charged at the level of self. Commands of the prayer (shalat), zakah, and pilgrim (hajj) falls on the individual entity that is the smallest communities, as each individual is born for himself, not born to be someone else. Individuals also live his own life, instead of living someone else. Each individual also has his own death and is responsible for her own actions (both in the world and at the resurrected). Likewise commands zakah, a burden to a Muslim who is covered in the word of Allah Take zakah from their wealth as sadaqah. With the zakah that will cleanse and purify them (Qur an 9: 103). Zakah has taught self not to make property as a God. Conversely owned property should be set aside in part to liberate others from the shackles of poverty. Poverty is sometimes a source of other poverty causes, including poverty faith. Qardawi (1997) adding that zakah can serve as a differentiator between Islam and infidelity, between faith and hypocrisy, and between faith and rebellion. This is the meaning of hadith (sayings attributed to Muhammad) that poverty would tend to infidelity indigence. For self, zakah serves to erode the nature greedy, stingy, and miserly. The desire to accumulate wealth through excessive (greedy), has implications for the emergence of miserly nature, do not care about others and selfish. In principle, the Qur'an does not forbid a man to seek riches, much as long as he is able to maintain a balance of physical, spiritual, and individual-social balance. All property ultimately belongs to God, but human beings are charged with managing the earth and their individual property as trustees (Qur an 57: 7). (Muslims are) those who, if we establish them in the land (in authority) establish regular prayer and give zakah, enjoin the right and forbid the wrong with Allah rests the end of affairs. (Qur an 22: 41), or so establish worship, pay zakah, and hold fast to Allah (Qur an 22: 78). Also, and they are ordered naught else than to serve Allah, keeping religion pure for Him, as men by nature upright, and to establish worship and to pay zakah. That is true religion. (Qur an 98: 5). Property should be used to seek pleasure of Allah and spend most of their wealth for Allah's way, social interests, and the needy people. The meaning of zakah for self is to stimulate or influence the behavior of Muslims to not just make zakah as mere symbols and statues. Faith and devoutness will direct the individual to engage in dialogue not only with the mind but also involve the heart to fulfill the divine command. Social interaction of the

7 zakah arises when other individuals in the community also agreed with the same meaning, so that potentially motivate other individuals to do the same thing. At the time of interaction, there is transformation of completing an obligation to give of a human being to be right to other human beings. Zakah in The Context of Society Symbols zakah living continuously in Islamic society, which means the symbol is being addressed by the community that is not a death symbol. In other words, the symbol of zakah has roots in and received support from the community. The majority of Indonesia's population is Muslim. Culturally, the obligation of zakah and almsgiving (sadaqah) in the way Allah has deep roots in the tradition of Muslim community life. This is accomplished in daily activities of Muslims. According to survey, Indonesia has the highest rate of zakah fiving among surveyed nations at 94%, with the rate even higher for those with higher education, even though zakah is not mandatory (Hassan, 2007). Hypothetically, zakah is potentially affecting national economic activity, including the strengthening of national economic empowerment and potentially as a wealth distribution system like taxation system. Zakah is the Islamic doctrine of piety symbol of social (community), where the obligation to pay zakah as evidence of social piety to care for others and empowers the weak. Prohibition of the Qur'an in the stacking property must be understood as the Qur'an oblique to place the property for proper usage based on its benefits. Departing from this verse is actually Islam requires a fair distribution of income wealth so as to create equity. In the Qur'an there are found the phrase,... and those in whose wealth provided a specific part, for those who ask and those who do not have anything (Qur'an, 51: 19). In this context, private property is recognized and protected by Islamic law, but on private property are included property rights of others to be incurred through zakah, infaq, and sadaqa. Giving property to a needy person is not merely a manifestation of faith in their Lord, but rather a form of social commitment Muslims against other Muslims. In short, zakah in Islam is not only an ethical dimension contains theological but also socio-economic ethical. Based on this, Tono (2006) believes obligation of zakah can also be understood as an integrated system indispensable in achieving socio-economic welfare of the aspects of the social justice (al-ijtima'iyah). The reality of economic disparity is evident that in sociology there is a group who live deficiencies and the other side shows a group who live in luxury. Mannan (1993) references that zakah serves morally, socially and economically. Seen how the moral function of zakah to educate people so that they are not greedy and avaricious, by providing some of the property to needy people (mustahiq). Social function of zakah must be realized to be able to erode the economic gap between the have and the have-not distribution of wealth in the presence of a fair and equitable. Thus zakah is understood as reallocation of economic resources, which must be managed in such a way that not only produce short-term consumer benefits but lead to the long-term productive benefits (Ahmed, 2002; Dusuki, 2008; Rahman et. al, 2007). Thus, the previously accumulated wealth in a few people, have been able to productively distributed to others so that a recipient (mustahiq) able to lift themselves economically into zakah payer (muzakki) in the future. Islamic views on social and economic justice based on the principle that everything in this universe belongs to Allah (Qur'an, 3: 180). As representation of Allah and the human being is seen as God s vicegerent (namely khalifatullah fi al-ardh) human was given authority to manage it and use it for the welfare of all beings. Ownership is merely a relative term. Meaning of the official zakah has been written in the scriptures (Qur'an). However, interaction with communities, zakah has presented a variety of meanings. For the obligatory zakah (muzaqqi), zakah is a form of individual and social piety and purification property. But for needy groups, zakah could mean

8 additional income or increase in the ability to pay debts. For those who collect them (amil) could be the responsibility and mandate to manage and distribute. For the taxpayer, zakah contribute as income deduction for tax payment. The government view zakah as amount basis for tax collection. A thousand other meaning can be addressed in zakah. Meanings do not appear automatically, but interpreted by each individual with different interests. Even as the owner wishes to pay zakah in small amounts, wealth is converted into the concept of debt with certain methods to create another meaning who want to appear. Changes the symbol is not an intrinsic meaning of zakah, but the fragmentation of meaning that appears appropriate level of interest and benefit to each individual who plays a role in giving meaning. From this it is clear that human action is not caused by outside forces, nor is caused by the inside power, but based on the meaning of something that is faced by thinking process that is communication process (self-indication). The process of communication in starting with knowing something, evaluating, giving meaning, and deciding to act on that meaning. Thus, the process of self-indication in a social context in which individuals anticipate the actions of others and adjust actions as he given a meaning the action. CONCLUSION Symbolic interaction focuses on the nature of the interaction, the dynamic patterns of social action and social relations. The interaction itself is considered as the unit of analysis. Both the human and social structure is conceptualized in a more complex, more unpredictable, and is active when compared with sociological perspectives are conventional. Society composed of individuals who interact are not just react, but also capture, interpret, act, and create. Individuals are not a bunch of properties, but the actor is a dynamic and changing, which is always in the process of becoming and never finished fully formed. Zakah is one of the pillars of Islam that in eighty-two verses of Qur an is mentioned together with prayer. In the religion rule, zakah is a form of worship of individual obedience to his Lord, who in practice or utilization is always associated with social life. In this case, zakah is a medium of individual piety that have the potential for social righteousness. In general, there are three rights contained in the obligation of zakah is the right of the poor, community rights, and rights of Allah. In other words there is an obligation in the wealth of people able to be accomplished to fulfill the rights of other parties. Rights of the poor is an essential right in charity for Allah has confirmed that in a person's wealth and income, there are the rights of the poor (Qur'an 70: 24-25), either begging or nothing. Lack of rights in society in the charity also due to the wealth acquired the real person from the community, especially the wealth gained through trade and business entities. The right people must be returned to the community (Qur'an 51:19). The right of Allah is absolute, because of all the wealth derived from Allah, given to someone to be enjoyed, used, and maintained well. Mention zakah as a right of Allah is the seat of worship zakah as special worship (khassah) that must be implemented with sincerity in order to carry out Allah's command. Zakah as symbolic interaction, means the zakah is a meaningful symbol in society. Giving this meaning is not based on standardized normative meaning before, but if the result of mind processes in the frame of faith and devoutness and their interaction with society. Interaction of zakah has presented variety meaning of zakah, depending on the point of view of each subject/individual. Implications of zakah can minimize social inequalities in society, because zakah is expected to enhance and grow the economy both individual and society. Limitation The study has several limitations that in its ability to make generalizations. The unit of analysis used in this study is one of the many Islamic communities in Indonesia. The next limitation arises from the meaning of zakah by using approach Meadian symbolic interactionism, which is the approach most

9 ancient in the history of symbolic interactionism. This approach ignores the dual role of individuals in every sphere of society. REFERENCES Ahmed, H. (2002) "Financing Microenterprises: An Analytical Study of Islamic Microfinance Institution" Islamic Economic Studies, Vol. 9, (2, March), p Askary, S. and B. Jackling (2004) A Theoretical Framework of Analysis of Accounting Propensity In Different Religions Working Paper of Fourth Asia Pacific Interdisciplinary Research in Accounting Conference Singapore: 4-6 July. Bashear, S. (1993) On the Origins and Development of the Meaning of Zakat in Early Islam Arabica (40) p Buckley, K.W. (1989) Mechanical Man: John Broadus Watson and the Beginnings of Behaviorism New York: Guilford Press. Charon, J.M. (1979) Symbolic Interactionism: An Introduction, an Interpretation, an Integration Englewood Cliffs, N.J: Prentice-Hall, Inc. Deflem, M. (1991) Ritual, Anti-Structure, and Religion: A Discussion of Victor Turner s Processual Simbolic Analysis Journal of Scientific Study of Religion, Vol. 30 (1) p Dusuki, A.W. (2008) "Banking for the Poor: The Role of Islamic Banking In Microfinance Initiatives" Humanomics, Vol. 24 (1), 2008, p Esposito, J.L. (1988) Islam: The Straight Path New York: Oxford University Press Encyclopedia of Islam (2004) Bosworth ed. Fadel, M. (2008) Riba, Efficiency, and Prudential Regulation: Preliminary Thoughts abstract= [ ], April, Accessed January 18, 2011 Hewitt, J.P. (1991), Self and Society: A Symbolic Interactionist Social Psycology Boston: Allyn and Bacon, Inc. Mannan, M.A. (1993) Teori dan Praktek Ekonomi Islam Yogyakarta: Dana Bhakti Wakaf, p Mas udi, M. (2010) Pajak Itu Zakat: Uang Allah untuk Kemaslahatan Rakyat Bandung: Mizan Mead, G. H. (1934) Mind, Self, and Society Chicago: The University of Chicago Press. Meltzer, B.N., J.W. Petras and L.T Reynold (1975) Simbolic Interaction: Genesis, Varieties and Criticism London: Routledge & Kegan Paul Mufraini, A. (2008) Akuntansi dan Manajemen Zakah: Mengkomunikasikan Kesadaran dan Membangun Jaringan Kencana Prenada Media Group Powell (2009) Zakah: Drawing Insights for Legal Theory And Economic Policy From Islamic Jurisprudence [ ], Accessed January 18, 2011

10 Qardawi, Y. (1997) Hukum Zakat Jakarta: Pustaka Litera InterNusa Rahman, S., G. Mallik and P. N. (Raja) Junankar (2007) Microcredit Programs and Consumption Behaviour: Are the Borrowers Better Off? Evidence from Bangladesh, Paper presented at the Australasian Meeting of The Econometric Society, University of Queensland, July 3-6. Ritzer, G. & D.J. Goodman (2008) Teori Sosiologi Modern Terjemahan Edisi 6 (3) Jakarta: Kencana. Saleem, S. (1992) Islamic Concept of Taxation Renaissance, Vol 02 (10). Siddiqi, S.A. (1982) Public Finance in Islam New Delhi: Adam Publisher and Distributors Tono, S. (2006) Pengaruh Kebijakan Fiskal terhadap Hukum (Figh) Zakah, Fenomena, Vol. 4 (1, March), p Triyuwono, I. (2006) Perspektif, Metodologi, dan Teori Akuntansi Syariah, Jakarta: PT. Raja Grafindo Persada. ACKNOWLEDGEMENT This paper is part of my ongoing doctoral thesis. I am grateful to Ibu Diah Hari Suryaningrum for her great support in completing this paper. I also would like to thank the School of Economics Indonesia Surabaya (STIESIA) and University of Brawijaya for the necessary to conduct the research. BIOGRAPHY Fidiana is a Teacher of Sharia Accounting at School of Economics Indonesia Surabaya (STIESIA). She is also conducting doctoral program of Accounting at the University of Brawijaya, Indonesia. She can be reached at School of Economic Indonesia Surabaya (STIESIA), Jalan Menur Pumpungan 30, Surabaya, Indonesia, 6000, fidianapdia@gmail.com

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