Optimalisasi Pengelolaan Dana Zakat, Infak Dan Sedekah (ZIS) Perspektif Good Corporate Governance (GCG) Di Nu Care-Lazisnu Purbalingga
DOI:
https://doi.org/10.59024/jis.v1i2.395Keywords:
Optimization, Management, ZIS, GCGAbstract
The importance of managing zakat, infaq and alms funds makes the government continue the empower by issuing various laws and regulations on zakat management so that to be objectives of ZIS managemen can be optimized. But in reality, until now with many institutions that manage zakat and various provisions that have been set have not been able to reach the potential of zakat in Indonesia, this can be caused by on obstacle in managing each institution. One of the obstacles experienced by NU CARE-LAZISNU Purbalingga in managing zakat, infaq and alms funds is the lack of strategy used in collecting and distributing ZIS funds. Therefore, this study aims to find out how to manage ZIS funds and how to optimize the management of ZIS funds from a GCG perspective at NU CARE-LAZISNU Purbalingga. This research uses descriptive qualitative method, using collecting data by observation thecniques, interviews and document at NU CARE-LAZISNU Purbalingga. Data validation thecniques use source triangulation, technical triangulation and time triangulation. Data analysis techniques using data reduction, data presentation and conclusion/verification. The results showed that the management of ZIS funds carried out by NU CARE-LAZISNU Purbalingga is quite good but there is still a need for evaluation and improvement so that it can fulfil the UU No. 23 year 2011 and SKKNI and on optimizing the management of ZIS funds from a GCG perspective at NU CARE-LAZISNU Purbalingga is not optimal.
References
Abdussamad, Z. (2021). Metode Penelitian Kualitatif. Makassar: CV Syakir Media Press.
Adyanti, N. M., Amaliah, I., & Riani, W. (2019). Penerapan Good Corporate Governance ( GCG ) pada Lembaga Pengelola Zakat dalam Perspektif Masyarakat ( Studi Kasus pada BAZNAS dan LAZ di Indonesia ) Implementation of Good Corporate Governance ( GCG ) at Zakat Management. 5, 352–358.
Apriliyani, K. (2019). Analisis Penerapan Good Amil Governance di Lembaga Amil Zakat (Studi Pada Dompet Sejuta Harapan Klaten). Skripsi, IAIN Surakarta, 1–112.
Atsarina, A. (2018). Analisis Penerapan Good Corporate Governance Pada Organisasi Pengelolaan Zakat (Studi Kasus di Badan Amil Zajat Nasional dan Dhuafa). Menara Ekonomi, 4, 1–5.
Aziz, A., & Jannah, R. (2022). Analisis Pengelolaan Zakat, Infak dan Sedekah (ZIS) Perspektif Good Corporate Governance (Studi Kasus Di LAZISMU Kabupaten Pamekasan. 5.
Badan Amil Zakat Nasional. (2011). Undang- Undang Tentang Pengelolaan Zakat. Badan Amil Zakat Nasional, p. 19.
Daniri, M. A. (2006). Good Corporate Governance Konsep dan Penerapan dalam Konteks Indonesia. Jakarta: PT. Ray Indonesia.
Effendi, M. A. (2020). The Power of Good Corporate Governance Teori dan Implementasi. Jakarta: Salemba Empat.
Hardani, Andriani, H., Sukmana, D. J., Auliya, N. H., Helmina Andriani, M. S., Fardani, R. A., … Istiqomah, R. R. (2020). Buku Metode Penelitian Kualitatif & Kuantitatif.
Kementrian Agama RI. (2021). Keputusan Menteri Ketenagakerjaan Republik Indonesia No.30 Tahun 2021 tentang Penetapan Standar Kompetensi Kerja Nasional Indonesia Kategori Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial Wajib Golongan Pokok Administrasi Pemerintahan, Pertahana. Jakarta.
Khoeron, M. (2023a). Kemenag Rilis 108 Lembaga Pengelola Zakat Tidak Berizin. Retrieved from Kementrian Agama RI website: https://kemenag.go.id/pers-rilis/kemenag-rilis-108-lembaga-pengelola-zakat-tidak-berizin-ini-daftarnya-j29itk
Khoeron, M. (2023b). Rakornas Zakat 2023 Menag : Literasi Kunci Pengelolaan Zakat Nasional. Retrieved from Kementrian Agama RI website: https://kemenag.go.id/nasional/rakornas-zakat-2023-menag-literasi-kunci-pengelolaan-zakat-nasional-c4l1ma
KNKG. (2006). Pedoman Umum Good Corporate Governance Indonesia. Jakarta.
Kusmayadi, D., Rudiana, D., & Badruzaman, J. (2015). Good Coorporate Governance. 249.
Lagareta Iswanto, A., Suwarno, & Yulinartati. (2020). Prinsip-Prinsip Good Corporate Governance Dan Tingkat Kepuasan Muzaki Dalam Menyalurkan Zakat Pada Lembaga Amil Zakat Di Kabupaten Jember. LiQuidity: Jurnal Riset Akuntansi Dan Manajemen, 9, 25–32.
Nasution, S. A. (2021). Pengaruh Good Corporate Governance Terhadap Tingkat Kepuasan Muzakki Dalam Menyalurkan Zakat Pada Lazismu Di Kota Pekanbaru. … : Economics, Accounting and Business Journal, 1, 157–172.
Sugiyono. (2013). Metode Penelitian Kuantitaif, Kualitatif, dan R&D. Bandung: Alfabeta.
Yulianti, R. T. (2016). Good Corporate Governance di Lembaga Zakat. Yogyakarta: Kaukaba Dipantara.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
