Peranan Badan Amil Zakat Nasional Kabupaten Indragiri Hulu dalam Pengelolaan Zakat Ditinjau dari Undang-Undang No. 23 Tahun 2011 Tentang Pengelolaan Zakat

Andini, Siska Tri (2019) Peranan Badan Amil Zakat Nasional Kabupaten Indragiri Hulu dalam Pengelolaan Zakat Ditinjau dari Undang-Undang No. 23 Tahun 2011 Tentang Pengelolaan Zakat. Other thesis, Universitas Islam Riau.

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Abstract

Zakat is a property that must be issued by a Muslim or entity to be given to those entitled to be accepted by the Islamic Shari'ah. Based on Law No.23 of 2011 concerning the management of zakat, the organization entitled to manage zakat is divided into two, namely the National Zakat Amil Agency and the Amil Zakat Institution. National Amil Zakat Agency is one of the few non-structural institutions that contribute to the state in the field of community development and poverty reduction through the management of zakat funds, the purpose of Baznas development so that zakat can be managed well, centrally and according to the target. In the implementation of the zakat management program the Indragiri Hulu Regency National Zakat Agency is expected to be able to provide solutions in reducing poverty and welfare of the people in Indragiri Hulu Regency. The main problem in this study is how the implementation of the Indragiri Hulu Regency National Amil Zakat Agency program in overcoming poverty, and how the effectiveness of zakat management in the Indragiri Hulu Regency National Zakat Agency in the welfare of the community. The method used in this study, if seen from the type, then this study belongs to empirical or sociological legal research by survey, which is a type of research that takes samples from research and uses the interview method as a data collection tool that is related. Meanwhile, if viewed from its nature, then this research is a descriptive study that discusses research that provides a complete explanation, a complete and systematic explanation of basic research. From the results of the study it is known that, the role of the Indragiri Hulu Regency National Zakat Agency in the management of zakat is not in accordance with what is mandated in Law No.23 of 2011 concerning the management of zakat. The role carried out by Baznas in Indragiri Hulu Regency does exist, but it is not yet significant. Programs issued by the Indragiri Hulu Regency National Amil Zakat Agency can be approved passively, this can be seen from the amount of zakat collected so that the distribution of funds is still very limited, the distribution of consumptive zakat can only be used, cannot be distributed automatically, more preferred funds to conduct socialization that requires a lot of money, as well as the lack of public awareness to tithe through an institution. Comparing the National Amil Zakat Agency of Indargiri Hulu Regency in tackling poverty only 1 percent of each region, there is still very little in reducing poverty and public welfare.

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