Islamic Economic Review of Productive Zakat Management at the National Zakat Agency (BAZNAS) of Central Sulawesi Province

Abstract

The National Amil Zakat Agency (BAZNAS) is an institution that is trusted to manage zakat funds, by distributing zakat in a productive form. This is done to help increase the income of people who receive zakat (mustahik). Through productive zakat management, it is hoped that it can provide better economic changes for mustahik, but the management of zakat at BAZNAS has not fully run well, due to the lack of BAZNAS supervision and guidance for mustahik, so that some productive zakat is not successful. This research uses descriptive research with a qualitative approach. Data collection techniques through interviews, observation and documentation. Data analysis techniques used are data reduction, data presentation and data verification. The results showed that the management of productive zakat at BAZNAS in terms of Islamic economics, seen from the collection and distribution is in accordance with the basic values contained in Islamic economics, namely the value of justice, trust, and cooperation. In addition, BAZNAS is managed by a Sharia audit agency. So that in the management of zakat funds, BAZNAS is very careful in its use. Because if you misuse zakat funds not in accordance with their allocation in Law Number 23 of 2011, you will get legal sanctions if you commit a violation. What needs to be considered from BAZNAS is the supervision of mustahik, because in this institution the supervision of mustahik is still relatively lacking, given the lack of personnel for field supervision in supervising mustahik. The impact is that the funds distributed to mustahik are not all used as intended.