The management of zakat distribution is very important to ensure that the zakat funds obtained by amil are channeled to the maximum and on target in accordance with sharia principles. This study attempts to analyze the management of zakat distribution in BAZNAS, South Kalimantan Province, covering activities of planning, organizing, implementing / mobilizing, and monitoring the distribution of zakat. This type of research is field research with a qualitative descriptive approach. The results of the study show that BAZNAS of South Kalimantan Province has carried out the distribution management function in accordance with management theory and there are several supporting factors and constraints on the distribution of zakat.
Zakat is an essential Islamic economic tool to mobilize assets to alleviate poverty and create prosperity. This paper discusses the relationship between zakat, primarily productive zakat, poverty, and welfare from the Islamic perspective. With the potential for extraordinary zakat collection, it is expected that the distribution of zakat will have a tremendous impact on improving the welfare of the mustahik. It is imperative to measure the impact of zakat distribution on mustahik, especially when using appropriate analysis. CIBEST is an analytical tool capable of measuring these impacts from two viewpoints: material and spiritual perspectives. Zakat collection organizations and academics should utilize this analytical tool more to evaluate zakat distribution programs.
Zakat and taxes are two important sources of funding for the state. Both function to solve economic problems and reduce poverty in the community. But in reality the function of zakat and tax can not be optimal. BAZNAS and LAZ as an extension of the government in managing zakat can not be maximized in the collection of zakat funds as well as taxes. Although the nature of the tax is not specific to the poor, but also to the rich, but in fact the existence of taxes have not been able to solve poverty in Indonesia. Therefore it is necessary solution to synergize zakat and tax in order to increase zakat and tax collection. With bersinerginya zakat and taxes are expected to increase public awareness to pay zakat and taxes that can eventually be used to reduce poverty. PendahuluanIndonesia adalah negara yang memiliki sumber daya alam yang melimpah tetapi yang terjadi kekayaan itu tidak otomatis membuat rakyat sejahtera sebaliknya yang terjadi adalah masalah kemiskinan menjadi musuh utama negeri ini. Banyak kebijakan yang telah dikeluarkan oleh pemerintah dalam upaya mengurangi angka kemiskinan, diantaranya mulai dari kebijakan fiskal dengan mengalokasikan dana baik APBN maupun APBD melalui bantuan sosial, Program Perlindungan Sosial melalui Program Keluarga Harapan, penyediaan Kartu Keluarga Sejahtera (KKS), program beras miskin (raskin), Kartu Indonesia Sejahtera (KIS), layanan beasiswa kurang mampu melalui Kartu Indonesia Pintar (KIP) dan program SJSN ketenagakerjaan. Angka kemiskinan di Indonesia berdasarkan data dari Badan Pusat Statistik (BPS), diketahui masih sangat tinggi, data tersebut dapat dilihat pada tabel 1.
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