Analisis Pengelolaan Zakat Pada Badan Amil Zakat Nasional (Baznas ) Deli Serdang
DOI:
https://doi.org/10.30651/jms.v7i4.13810Abstract
ABSTRAK
Kantor Badan Amil Zakat (BAZNAS) merupakan lembaga yang bertanggung jawab mengelolaa zakat secara nasional. Disahkan Undang- Undang Nomor 23 Tahun 2011 tengtang Pengelolaan Zakat untuk memperkuat peran BAZNAS sebagai lembaga yang berwenang mengelolaa zakat secara nasional. Penelitian ini mempunyai tujuan untuk menganalisis seberapa besar pengelolaan zakat yang dilakukan di Baznas Kabupaten Deli Serdang. Penelitian ini menggunakan metode kualitatif dengan menggunakan pendekatan deskritif. Hasil penelitian ini menyatakan bahwa pengelolaan baznas deli serdang belum dilakukan secara efektif dan efisien. Hal ini karena pengelolaan yang dilakukan belum sesuai dengan ketentuan BAZNAS karena masih adanya kekurangan dana zakat dari muzakki.sehingga  menjadi faktor kurang terlaksananya program kerja yang telah ditentukan.
Kata kunci : Zakat, Pengelolaan Zakat, BAZNAS
                                                     ABSTRACT
The Office of the Amil Zakat Agency (BAZNAS) is the institution responsible for managing zakat nationally. Law Number 23 of 2011 concerning Zakat Management to strengthen the role of BAZNAS as an institution that manages zakat management nationally. This study aims to analyze how much zakat management is carried out in Baznas Deli Serdang Regency. This study uses a qualitative method using a descriptive approach. The results of this study indicate that the management of the Serdang deli baznas has not been carried out effectively and efficiently. This is because the management carried out is not in accordance with the provisions of BAZNAS because there is still a shortage of zakat funds from muzakki. So it is a factor in the lack of implementation of the work program that has been determined.
Keywords: Zakat, Pengelolaan Zakat, BAZNAS
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