ANALISIS TATA KELOLA PENYALURAN ZIS BERDASARKAN ZAKAT CORE PRINCIPLES PADA LEMBAGA AMIL ZAKAT MASJID ASSAKINAH JAKARTA SELATAN

Akmal Rofi Fauzan, . (2025) ANALISIS TATA KELOLA PENYALURAN ZIS BERDASARKAN ZAKAT CORE PRINCIPLES PADA LEMBAGA AMIL ZAKAT MASJID ASSAKINAH JAKARTA SELATAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Optimal zakat management is a primary requirement for Zakat Management Organizations (LAZ) to enhance community welfare. However, in practice, many zakat institutions face challenges in transparency, distribution effectiveness, and compliance with sharia principles. This study aims to analyze the mechanism and governance of zakat, infak, and sadaqah (ZIS) distribution at the Amil Zakat Institution of Assakinah Mosque (LAZMA) based on the 10th principle of the Zakat Core Principles (ZCP), which concerns fund distribution management. This research uses a descriptive qualitative method with data collected through interviews, observations, and documentation. The results show that LAZMA distributes ZIS funds directly to verified mustahik, mainly in the form of consumptive assistance. Regular financial reporting is conducted, along with daily and weekly reports for stakeholders. However, productive programs, effectiveness measurement such as the Allocation to Collection Ratio (ACR), and social benefit indicators have not been fully implemented. This research recommends that LAZMA strengthen transparency and program evaluation to align more closely with ZCP principles, thereby improving zakat accountability and social impact. Keywords: Zakat Amil Institutions, Governance, Zakat Core Principles

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110116079] [Pembimbing: Prima Dwi Priyatno] [Penguji 1: Tati Handayani] [Penguji 2: Fadhli Suko Wiryanto]
Uncontrolled Keywords: Zakat Amil Institutions, Governance, Zakat Core Principles
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Syariah (S1)
Depositing User: AKMAL ROFI FAUZAN
Date Deposited: 30 Aug 2025 02:51
Last Modified: 30 Aug 2025 02:51
URI: http://repository.upnvj.ac.id/id/eprint/38291

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