EFEKTIVITAS TATA KELOLA DANA ZAKAT

Abstract

This study aims to analyze in depth the effectiveness and efficiency of the manage- ment of the distribution of zakat funds. The method used is a case study on the Amil Zakat Agency (AZA) in Banyumas, Purbalingga, Banjarnegara and Kebumen Regencies. This study finds that there is real information that efficiency and effectiveness of zakat distribution can realize good zakat governance. Therefore, AZA in each regency needs to improve effi- ciency for administrative costs and seek the distribution of zakat funds in the productive sector. In addition, the community of asafaf fakir, poor, amil, and fisabilillah must be prioritized in the distribution. Kata