OPTIMALISASI MANAJEMEN DAN AKUNTABILITAS ZAKAT (Studi Pada Badan Amil Zakat Nasional Kab. Grobogan Jawa Tengah)

Viliana Nanda Ilahi, NIM.: 18108030067 (2023) OPTIMALISASI MANAJEMEN DAN AKUNTABILITAS ZAKAT (Studi Pada Badan Amil Zakat Nasional Kab. Grobogan Jawa Tengah). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to describe the management of zakat from the point of view of optimizing the management and accountability of zakat. The object of this research is the National Amil Zakat Agency (BAZNAS) of Grobogan Regency with informants from Zakat and Waqf Organizers of the Department of Religion of Grobogan Regency, BAZNAS of Grobogan Regency, muzaki, and mustahik who live in Grobogan Regency. This study uses a qualitative approach. Data collection techniques through interviews, observation, and documentation. The research data is more concerned with the interpretation of the data found in the field. The results of this study indicate that the BAZNAS of Grobogan Regency has fulfilled the elements in optimizing the management and accountability of zakat. However, zakat management at BAZNAS is not yet optimal, especially covering planning, organizing, implementing, and supervising the collection, distribution, and utilization of zakat. In addition, BAZNAS zakat accountability is not optimal in terms of performance accountability and financial accountability. Three factors support the optimization of BAZNAS zakat management and accountability, namely effective institutional socialization and coordination, good coordination with other zakat management institutions, and strengthening human resources through the addition and training of institutional capacity. Three factors inhibiting the optimization of BAZNAS zakat management and accountability, namely performance and administrative SOPs that are not yet functional, human resources in the field and IT are inadequate, and zakat collection has not been fully supported by Regional Regulations.

Item Type: Thesis (Skripsi)
Additional Information: Pembimbing: Dr. Ibi Satibi, S.H.I., M.Si.
Uncontrolled Keywords: optimalisasi; manajemen; akuntabilitas; zakat; BAZNAS
Subjects: Hukum Islam > Zakat
Manajemen Keuangan Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Manajemen Keuangan Syariah (S1)
Depositing User: Muchti Nurhidaya [muchti.nurhidaya@uin-suka.ac.id]
Date Deposited: 17 Apr 2023 14:06
Last Modified: 17 Apr 2023 14:06
URI: http://digilib.uin-suka.ac.id/id/eprint/58064

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