Abstract
Collection and distribution are two main activities in the zakat agency. The good management of zakat collection and its distribution makes zakat reach its main goal, that is muslim welfare. The research had the purpose of describing the managerial steps of zakat collection and its distribution taken by National Zakat Agency of regency/city in the province of West Sumatera in Indonesia. It uses qualitative research approach and case study method with non-structured interviews, observations, and documentation studies. The research results indicate that the management model of zakat collection and its distribution is by using steps of POSCAC which cover the application of planning (P), organizing (O), staffing (S), coordinating (C), actuating (A), and controlling (C). The principles of POSCAC has been applied by National Zakat Agencies of regency/city in the province of West Sumatera, Indonesia, in zakat collection and its distribution.
Highlights
The authorized zakat collector institution formed by the Indonesian government is National Zakat Agency (Badan Amil Zakat Nasional ‘BAZNAS’) with its central-down to regency/city level offices
This study aims to describe the managerial steps taken by BAZNAS in the regency/city in the province of West Sumatera the BAZNAS of Tanah Datar Regency, BAZNAS of Agam Regency, and BAZNAS of Bukittinggi City in the course of zakat collection and its distribution
Zakat collection planning covered five aspects, they are planning of zakat collection targets, programs, schedule, budget, and procedure operational standart, whereas zakat distribution planning covered five aspects too, they are planning of zakat distribution targets, programs, schedule, budget, and procedure operational standart
Summary
The authorized zakat collector institution formed by the Indonesian government is National Zakat Agency (Badan Amil Zakat Nasional ‘BAZNAS’) with its central-down to regency/city level offices. The management of zakat by BAZNAS is regulated in a Law of the Republic of Indonesia number 23 of year 2011. BAZNAS is a nonstructural government institution which is independent in nature given competence in doing the job of nationally managing zakat. In the course of the execution of zakat management at the regency/city level, the regency/city level BAZNAS is formed to do the job and function of BAZNAS in the regency/city concerned. The potential of zakat could grow and develop well if zakat is managed in accordance with legal rules and the context of dynamic socio-economic development. The management of zakat is an important factor and determines the success of a zakat institution like BAZNAS in attaining its objective, namely, making zakat become a source of fund and an asset having potentials in community, social, or public empowerment
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