Currently (1.x.y) the FloatingActionButton doesn't support the enabled property.
As workaround you can use a Button with a CircleShape.
var enabled by remember { mutableStateOf(false) }
Button(
    onClick = { /* do something */},
    modifier = Modifier.defaultMinSize(minWidth = 56.dp, minHeight = 56.dp),
    enabled = enabled,
    shape = CircleShape
){
    Icon(Icons.Filled.Favorite, contentDescription = "Localized description")
}
If you want to use a FloatingActionButton you can do something like:
var enabled by remember { mutableStateOf(false) }
CompositionLocalProvider(LocalRippleTheme provides
        if (enabled)  LocalRippleTheme.current else NoRippleTheme) {
    FloatingActionButton(
        backgroundColor = if (enabled) MaterialTheme.colors.secondary else Gray,
        onClick = { if (enabled) { /* do something */ } else {} },
    ) {
        Icon(Icons.Filled.Favorite,
            contentDescription = "Localized description",
        tint = if (enabled)
            LocalContentColor.current.copy(alpha = LocalContentAlpha.current)
        else DarkGray)
    }
}
with:
private object NoRippleTheme : RippleTheme {
    @Composable
    override fun defaultColor() = Color.Unspecified
    @Composable
    override fun rippleAlpha(): RippleAlpha = RippleAlpha(0.0f, 0.0f, 0.0f, 0.0f)
}