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The success of a program in the utilization of zakat often measured quantitatively by economic perspective only, such as the rising of mustahik incomes and the number of beneficiaries in the utilization of zakat. But, on the other hand, there are qualitative aspects in terms of social relations that rarely portraited by economics itself. The economic aspect basically has three core activities: production, distribution, and consumption; while the role of sociology is seeing how the relation between the people who did those three events, which includes values, norms, and cultural aspect that determines economic motive by its cultural that had the impact on social welfare. This paper will explain that in looking at the utilization of zakat, it’s necessary to seeing the economic sociology perspective in order to see more comprehensive about social relations that contained in the process of administrative program activities in the utilization of zakat that given for mustahik such as Fakir, Miskin, Amil, Riqab, Gharimin, Mualaf, Ibnu Sabil and Fi Sabilillah. Using the classic theory of Weber about Value, the flow of Institutional by Veblen and the concept of Cultural Capital by Bourdieu, this paper will clarify the relationship between the values contained in the utilization of zakat which associated with the stakeholders.
Keywords: Utilization of Zakat, Economic Sociology, Institutionalism, Cultural Capital, Value.
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