Peranan Lembaga Amil Zakat Muhammadiyah Kota Pekanbaru Dalam Pengumpulan Dan Penyaluran Zakat Menurut Undang- Undang Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat

Adiwinata, Dimas (2019) Peranan Lembaga Amil Zakat Muhammadiyah Kota Pekanbaru Dalam Pengumpulan Dan Penyaluran Zakat Menurut Undang- Undang Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat. Other thesis, Universitas Islam Riau.

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Abstract

The Amil Zakat Institute of Muhammadiyah City of Pekanbaru or abbreviated as LAZISMU is a zakat management institution that is directly formed through self-help and also cooperates with the Pekanbaru City National Amil Zakat Agency in its management. In order for the management of zakat to take place professionally and responsibly, it is necessary to hold regulations governing the management of this zakat. For this reason, Law No. 38 of 1999 concerning Management of Zakat has now been changed to Law No. 23 of 2011. However, according obtained, the management of zakat at the Pekanbaru City Muhammadiyah Amil Zakat Institution is still considered to be less than optimal and there is still a lack of compliance with Law Number 23 of 2011 concerning Management of Zakat. The main problem in this research is how the role of Lazismu Pekanbaru in collecting and distributing zakat funds according to Law Number 23 of 2011 concerning Management of Zakat and what are obstacles and constraints in its management. the interview also provided a questionnaire. Based on the results of research conducted by the author, that the management system of alms in Pekanbaru Lazismu was felt to be not optimal and there was still a little discrepancy between the implementation of Law No. 23 of 2011 concerning zakat management. This happened because of the lack of coordination between Lazismu and the Pekanbaru City National Amil Zakat Board, which is usually abbreviated as BAZNAS regarding data on mustahiq (zakat recipients) which were not integrated with each other.

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