The Analysis of Implementation of Good Corporate Governance on Zakat Management in Baznas of Bandung Regency

Abstract

Public confidence in the institution of zakat management institutions is crucial. The emergence of a lack of confidence in the organizers of the charity one BAZNAS Regency Bandung can be seen from the decline in receipts achievement charity funds during the period from 2013 to 2014. Of these problems, need to be assessed in terms of the management of Good Corporate Governance in BAZNAS Bandung regency. Based on the background of the problem, then the problem formulation and research objectives are: 1) Principles of Good Corporate Governance, 2) management of zakat in BAZNAS Bandung regency, 3) Analysis of the implementation of good corporate governance in the management of zakat in BAZNAS Bandung regency. The method used in this research is descriptive analysis method, which is a method that seeks to collect data in accordance with the actual circumstances that occurred in the management BAZNAS Bandung regency. Data collection techniques are the study of documentation, interviews, questionnaires, observation, and literature study. In addition, presents and analyzes it to provide a clear picture of the object under study and then it can be deduced. In this case, it was examined the implementation of good corporate governance in the management of zakat in BAZNAS Bandung regency. The conclusions of this study indicate Principles of Good Corporate Governance in the context of zakat has been implemented. Then, the management of zakat made BAZNAS Bandung Regency has been good. Finally, the implementation of Good Corporate BAZNAS governance in Bandung Regency has been run well and has a positive impact on the management of zakat management in BAZNAS Bandung regency.