IDENTIFIKASI PENGELOLAAN DANA ZIS BERBASIS MASJID : Studi Komparatif Masjid UPZ Dan Non-UPZ
Zakat, Infaq, and Almsgiving Funds (ZIS) are a common phenomenon in their existence in a country with a Muslim majority population. Supporting infrastructure continues to be developed in an effort to achieve optimal ZIS fund governance. The establishment of the Zakat Collection Unit (UPZ) at the mos...
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2021-07-12.
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| 520 | |a Zakat, Infaq, and Almsgiving Funds (ZIS) are a common phenomenon in their existence in a country with a Muslim majority population. Supporting infrastructure continues to be developed in an effort to achieve optimal ZIS fund governance. The establishment of the Zakat Collection Unit (UPZ) at the mosque is one of the progresses in facilitating the accessibility of the community in paying ZIS funds managed by Baznas. In its development, the mosque has played a role as a facilitator as a collector and channel of ZIS funds with the orientation of empowering mustahik in the mosque environment. The formation of UPZ in mosques by Baznas aims to monitor the process of collecting and distributing ZIS funds to each mosque. In practice, several mosques are still in the non-UPZ category. It is necessary to identify the comparative management of ZIS funds for UPZ and non-UPZ mosques. The research was conducted with a descriptive qualitative approach referring to interviews, observations, and documentation with comparisons based on the ZCP principles. The result of the research is that the management of ZIS funds at UPZ and non-UPZ Mosques in terms of zakat management activities has differences related to legality, collection, and distribution with different schemes. The acquisition and evaluation section of amil has been carried out in accordance with the provisions of the regulations, and has carried out zakat management effectively in terms of activities, amil, collection, and distribution of ZIS funds in a proactive manner in poverty mission with differences in zakat distribution time. | ||
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