ANALISIS KEBIJAKAN ALOKASI DANA HAK AMIL MENURUT PRESPEKTIF SYARIAH DAN IMPLEMENTASINYA DI ORGANISASI PENGELOLA ZAKAT

Abstrak

Thesis research conducted by the author is a qualitative study combining the two approaches there is Library research and field research. The exposure of this thesis presented in the form of qualitative descriptive. The objects of field research are Dompet Dhuafa (DD) Of West Java, Pusat Zakat Umat (PZU) and Baitul Maal Ummat Islam (BAMUIS) BNI. The result showed that the zakat collectors categorized as under sharia are an individual or institution appointed or get mandate and authority of the government to collect, manage and distribute
zakat. Result of the study found that the zakat collector rights based on their performance and not limited to a certain percentage. In addition to the zakat, there are still other sources of funding that can be used for zakat collector rights, donation charity, endowments, grants, and return of investment. A fund can be used to pay salaries, purchase of fixed assets, general and administrative expenses and so on. Field observations indicate that the policy of zakat collector rights in zakat institution is different. Both related to the allocation of resources and distribution. They are already implemented PSAK 109 and there is still half measure in its application.