IMPLEMENTASI REGULASI PENGELOLAAN ZAKAT TERHADAP PRAKTIK PENDAYAGUNAAN ZAKAT PADA BADAN AMIL ZAKAT NASIONAL BATAM

Elsa Vera Liana, NIM.: 18103080013 (2022) IMPLEMENTASI REGULASI PENGELOLAAN ZAKAT TERHADAP PRAKTIK PENDAYAGUNAAN ZAKAT PADA BADAN AMIL ZAKAT NASIONAL BATAM. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Zakat is the main element in creating a balanced distribution of assets and a balance of individual responsibilities to society. Zakat as one of the answers to economic problems, it is appropriate for the government and the community to participate in the management of every zakat fund distributed. BAZNAS Batam has a goal to improve the economy, of course it must comply with Islamic provisions and applicable laws and regulations. Therefore, the program held by BAZNAS needs to be seen in terms of shari'ah maqasid and applicable laws and regulations, in order to avoid unexpected things. This research is a field research located in BAZNAS Batam. This research is a field research (field research). The study used a juridical normative approach. Then this normative juridical approach is associated with the regulation of zakat management, as an analytical tool for the zakat utilization practice of BAZNAS Batam. The data collection techniques used are interviews, observation and data analysis. The data were analyzed using three flow analysis activities that run simultaneously and interactively, namely data reduction, data presentation, and drawing conclusions. The results of this study indicate that there are several main programs run by BAZNAS Batam, namely the Batam Smart, Healthy Batam, Batam Taqwa, Batam Makmur and Batam Peduli programs. The reporting program is good and in accordance with existing regulations. The regulation of zakat on the performance of zakat amil at BAZNAS Batam is in accordance with Law (UU) Number 23 of 2011 concerning Management of Zakat, Government Regulation (PP) Number 14 of 2014 concerning Management of Zakat, Regulation of the Minister of Religion (PMA) Number 31 of 2019 and PERBAZNAS Number 3 2018 concerning Distribution, and Utilization.

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