MANAGEMENT MODEL OF ZAKAT COLLECTION AND ITS DISTRIBUTION FOR ZAKAT AGENCY / Management Model of Zakat Collection and Its Distribution for Zakat Agency

Year 2019, Volume: 3 Issue: 2, 171 - 182, 23.10.2019

Rizal Fahlefı , Asyari Hasan Alimin Alımın

https://doi.org/10.29216/ueip.561657

Cited By: 1

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.

Keywords

Management, Zakat Collection, Zakat Distribution, BAZNAS

References

• Ahmad Razimi, M. S., Romle, A. R., and Muhamad Erdris, M. F. (2016). Zakat Management in Malaysia: A Review. American-Eurasian Journal of Scientific Research, 11(6), 453–457.
• Al-Ayubi, S., Ascarya, and Possumah, B. T. (2018). Examining the Efficiency of Zakat Management: Indonesian Zakat Institutions Experiences. International Journal of Zakat, 3(1), 37–55.
• Anis, I., Muntashir, A. H., Al-Syawaliyah, A. and Muhammad Khalfullah Ahmad. (1972). Al-Mu’jam al-Wasith Juz 1. Kairo: Dar al-Ma’arif.
• Arif, M. (2018). Zakat as a Mode of Poverty Alleviation. International Journal of Economics & Management Sciences, 06(06).
• Asnaini. (2011). Pemetaan Potensi Zakat di Provinsi Bengkulu (Sebagai Upaya Pengembangan Ekonomi Umat). Universitas Islam Negeri Sunan Kalijaga Yogyakarta.
• Aulia Rachman, M., and Nur Salam, A. (2018). The Reinforcement of Zakat Management through Financial Technology Systems. International Journal of Zakat, 3(1), 57–69.
• Aziz, A. A., Jamil, M. M., Ismail, H., and Rahman, N. A. (2013). the Management of Zakat Institutions in Malaysia. The 5th International Conference on Financial Criminology (ICFC), 122–133.
• Canggih, C., Fikriyah, K., and Yasin, A. (2017). Potensi dan Realisasi Dana Zakat Indonesia. Al-Uqud: Journal of Islamic Economics, 1(1), 14–26.
• Esposito, J. L. (Ed.). (1995). The Oxford Encyclopedia of the Modern Islamic World. New York: Oxford University Press.
• Hoque, N., Khan, M. A., and Mohammad, K. D. (2015). Poverty Alleviation by Zakah in a Transitional Economy: A Small Business Entrepreneurial Framework. Journal of Global Entrepreneurship Research, 5(1).
• Huda, N., Anggraini, D., Ali, K. M., Mardoni, Y., and Rini, N. (2014). Prioritas Solusi Permasalahan Pengelolaan Zakat dengan Metode AHP Studi di Banten dan Kalimantan Selatan. Al-Iqtishad, 6(2), 223–238.
• Hudayati, A., and Tohirin, A. (2010). Management of Zakah: Centralised vs Decentralised Approach. Seventh International Conference - The Tawhidi Epistemology: Zakat and Waqf Economy, 351–374. Bangi.
• Ismail, N. A. (2013). In Search of Debt Free Economic Development. International Journal of Advances in Management and Economics, 70–79.
• Jaelani, A. (2015). Zakah Management for Poverty Alleviation in Indonesia and Brunei Darussalam. Zakat Strengthening for Socio Economic Development. Malang.
• Jum’ah, A. bin M. (2000). Mu’jam al-Mushthalahat al-Iqtishadiyyah wa al-Islamiyyah. Riyadh: Maktabah al Abiikaan.
• Kasri, R. A., and Putri, N. I. S. (2018). Does Strategic Planning Matter in Enhancing Performance of Zakah Organization ? Some Insights from Zakah Management in Indonesia. 3(1), 1–21.
• Mulyadi, Hakim, A. R., Mulazid, A. S., Supriyono, and Meiria, E. (2018). E-Zakat: Redesign the Collection and Distribution of Zakat. KnE Social Sciences, 3(8), 433.
• Oran, A. F. (2009). Zakat Funds and Wealth Creation. Review of Islamic Economics, 13(1), 143–153.
• Rahman, A., Dahlan, A., Nurasyikin, S., Awang, B., and Mahmood, A. B. (2015). e-ZAKAT4U Program: Enhancing Zakat Distribution System by Merging with Network-of-Mosque (NoM). International Journal of Management and Commerce Innovations, 3(1), 264–268.
• Saidurrahman. (2013). The Politics of Zakat Management in Indonesia: The Tension Between BAZ and LAZ. Journal of Indonesian Islam, 7(2), 366–382.
• Sari, M. D., Bahari, Z., and Hamat, Z. (2013). Review on Indonesian Zakah Management and Obstacles. Social Sciences, 2(2), 76–89.
• Sarif, S., and Kamri, N. ’Azizah. (2009). a Theoretical Discussion of Zakat for Income Generation and Its Fiqh Issues. Shariah Journal, 17(3), 457–500.
• Shaikh, S. A. (2016). Zakat Collectible in OIC Countries for Poverty Alleviation : A Primer on Empirical Estimation. International Journal of Zakat, 1(1), 17–35.
• Shirazi, N. S., and Fouad bin Amin, M. (2009). Poverty Elimination through Potential Zakat Collection in OIC-Member Countries: Revisited. The Pakistan Development Review, 48(4II), 739–754.
• Surur, N. (2006). Harapan FOZ Terhadap Pengelolaan Zakat di Indonesia. In K. N. Aflah (Ed.), Zakat & Peran Negara. Jakarta: Forum Zakat.
• Taufiq, M. R. (2006). Pengelolaan Zakat di Negara-Negara Islam. In K. N. Aflah (Ed.), Zakat & Peran Negara. Jakarta: Forum Zakat.
• Usmani, M. I. A., and Qazi, B. A. (2008). Guide to Zakat: Understanding and Calculation. Karachi: Maktaba Ma’ariful Qur’an.
• Wahab, N. A., and Rahman, A. R. A. (2011). Efficiency of zakat institutions in Malaysia and its determinants. 8th International Conference on Islamic Economics and Finance, 1–19.
• Yusuf, A. (1979). Kitab al-Kharraj. Beirut: Dar al-Ma’rifah.