Abstract

Zakat has two dimensions in the life of Muslims, the first is the dimension of worship because zakat is an order from Allah SWT and Rasulullah for Muzakki, and the second dimension is the human aspect because zakat has a connection with social and economic values. Zakat can be one of the alternatives in alleviating poverty and encouraging the economy of the community and even the State, which is given to Mustahik. Especially for the people of Polewali Mandar Regency, the potential for zakat in Polewali Mandar Regency is quite large, but the management has not been maximized so that the function of zakat cannot have a significant impact on society. The purpose of this research is to identify and provide solutions to the causes of the non-optimal management of zakat in Baznas KabPolewali Mandar. This type of research is qualitative and phenomenological approach, and normative combined with the literature. The results of this study show that some of the causes of the low management of zakat in Baznas Kab. Polewali Mandar are due to the lack of a legal system, low public awareness, lack of UPZ, lack of digitalization of zakat, topographical factors, and Amil's professionalism. By identifying the causes and providing solutions to Baznas Kab.Polewali Mandar is expected to be able to contribute more to the community in optimizing zakat.

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