Pengelolaan Zakat Di Lembaga Zakat Infaq Dan Ṣadaqah Muhammadiyah Pimpinan Daerah Muhammadiyah Surakarta Tahun 2016 (Tinjauan Undang-Undang Nomor 23 Tahun 2011)

Umam, Muhammad Khairul and , Dr. Imron Rosyadi M.Ag (2017) Pengelolaan Zakat Di Lembaga Zakat Infaq Dan Ṣadaqah Muhammadiyah Pimpinan Daerah Muhammadiyah Surakarta Tahun 2016 (Tinjauan Undang-Undang Nomor 23 Tahun 2011). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Institute of Zakat Infaq and Ṣadaqah Muhammadiyah Pimpian Daerah Muhammadiyah Surakarta is one of the LAZ that serves the acceptance, collection, distribution, utilization of zakat, infak, and alms in order to improve the welfare of the community. Zakat is one of the fiscal policies in Islam that seeks to improve the welfare of Muslims. The management of zakat by BAZNAS or LAZ is regulated by the Government of Indonesia regulation No. 23 of 2011 on the Management of Zakat as a basic reference in collecting, distributing and utilizing zakat. Based on the description of the authors are interested to examine and analyze how the practice of zakat management in the form of collection, distribution and utilization of zakat in the Institute of Zakat Infaq and Ṣadaqah Muhammadiyah Pimpian Daerah Muhammadiyah Surakarta based on Law No. 23 of 2011 on Management of Zakat. This study aims to determine the implementation of the collection, distribution and utilization of zakat in the Institute of Zakat Infaq and Ṣadaqah Regional Leadership Muhammadiyah Surakarta based on Law Number. 23 Year 2011 About Zakat Management. This research is a type of field research (field research) with a qualitative approach. The data were obtained from interviews with the Managing Director of Zakat Infaq Institution and Ṣadaqah Regional Leader of Muhammadiyah Surakarta, and documentation of LAZISMU PDM Surakarta documents. The data analysis uses evaluative analysis which describes the implementation of accumulation, distribution and utilization of zakat in LAZISMU PDM Surakarta which furthermore gives assessment according to Law no. 23 Year 2011 on Management of Zakat. The implementation of the collection, distribution and utilization of zakat in LAZISMU PDM Surakarta is in accordance with the Law no. According to the researcher in the allocation of zakat funds in the distribution of zakat funds there is still a mistake in placing the allocation of funds for mustahiq funds, but not change the essence of the distribution of zakat funds itself. The utilization of zakat by LAZISMU PDM Surakarta mostly in the use of consumptive activities and activities toward productive efforts, and minimal utilizing zakat funds on productive activities.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Management, Zakat, LAZISMU PDM Surakarta, Law Number 23 Year 2011
Subjects:	B Philosophy (General); Religion > BL Religion B Philosophy (General); Religion > BP Bahaism. Theosophy, etc H Social Sciences > HG Finance
Divisions:	Fakultas Agama Islam > Hukum Ekonomi Syariah (HES)
Depositing User:	Muhammad Khairul Umam
Date Deposited:	26 Oct 2017 07:15
Last Modified:	05 Dec 2022 06:11
URI:	http://eprints.ums.ac.id/id/eprint/56530

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