Pengelolaan Zakat Oleh Badan Amil Zakat Daerah Kabupaten / Kota Se Daerah Istimewa Yogyakarta (Studi terhadap Implementasi Undang-Undang No.38 Tahun 1999 Tentang Pengelolaan Zakat)

M. Sularno

Abstract

This research is aimed to analyze the management of zakah conducted by Regional Zakah Organization or Badan Amil Zakat Daerah (abbreviated BAZDA) in Yogyakarta Special Province. Management of zakah by BAZDA is evaluated to meet the legal requirements of Act No. 38 of 1999 on Management of Zakah and Ministry of Religion Affairs Decree No 373 of 2003 on Implementation of Management of Zakah Act. The result indicates that BAZDAs in Yogyakarta Special Province have fulfilled the above laws in institutional organizing, administration, collecting, distributing, and utilizing the benefit of zakah. At some point, some weaknesses arise mainly in the fact that the member of organizations does his job additional one, the lack of standardized reward system, the lack of board of controller and permanent office, a very limited muzakki awareness on BAZDAs as zakah organizations so that they pay directly to mustahiq, .and the lack of zakah regulation.

Keywords : Badan Amil Zakat Daerah, Undang-undang Pengelolaan Zakat, Pengumpulan zakat, dan distribusi zakat.

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