PROSES PENGANGGARAN PADA LEMBAGA AMIL ZAKAT NASIONAL NURUL HAYAT

Abstract

This research aims to find out the budgeting process of the National Amil Zakat Agency (LAZNAS) Nurul Hayat. The research data was obtained through the Nurul Hayat Foundation. The method used is a qualitative approach with a descriptive case study method. Data collection techniques using direct interviews. Interviews were conducted with the Director of Finance, Director of Operations, Director of Empowerment, and Director of ZIS. The analysis technique uses data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that LAZNAS Nurul Hayat is an institution that uses a mixed method; the budgeting process includes the stages of preparation, budget ratification, implementation, and evaluation reporting. The budget system used is in accordance with a non-profit legal entity in the form of a foundation as stipulated in Law Number 28 of 2004.Keywords: budgeting process, non-profit, Nurul Hayat