ASTRI PUTRI PRATIWI, (2021) Tata Kelola Harta Zakat Serta Implementasinya Di Lembaga Amil Zakat Yatim Mandiri Cabang Bandung. Bachelor thesis, IAIN Syekh Nurjati Cirebon.
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Abstract
ABSTRAK ASTRI PUTRI PRATIWI (1708202036). “Tata Kelola Harta Zakat Serta Implementasinya di Lembaga Amil Zakat Yatim Mandiri Cabang Bandung.” Tata kelola harta zakat adalah tata cara mengelola harta zakat dengan baik dan bijak agar harta zakat dapat didistribusikan tepat sasaran sesuai syariat Islam. Sedangkan, zakat merupakan salah satu kewajiban mengeluarkan sedikit harta yang harus ditunaikan oleh seluruh umat Islam yang hartanya telah mencapai nisab (batas minimal mengeluarkan zakat) karena dalam setiap harta umat Islam terdapat hak untuk fakir miskin. Di LAZ Yatim Mandiri cabang Bandung lebih konsen terhadap upaya memandirikan anak yatim dan duafa, sehingga penulis cukup tertarik untuk membahas mengenai tata kelola harta zakat di LAZ Yatim Mandiri cabang Bandung. Penelitian ini bertujuan untuk mengetahui: “Tata Kelola Harta Zakat di LAZ Yatim Mandiri Cabang Bandung, Implementasi Tata Kelola Harta Zakat dan Hasil dari Implementasi Tata Kelola Harta Zakat di LAZ Yatim Mandiri Cabang Bandung”. Jenis penelitian ini termasuk penelitian lapangan (field research), sedangkan metode yang digunakan adalah metode kualitatif dengan pendekatan narasi deskriptif. Data yang dikumpulkan menggunakan cara observasi, wawancara, dokumentasi, dan studi kepustakaan, proses analisis data, yakni dengan reduksi data, penyajian data serta menarik kesimpulan. Adapun hasil dari penelitian ini, yaitu tata kelola harta zakat di LAZ Yatim Mandiri cabang Bandung telah sesuai dengan Undang-Undang Nomor 23 Tahun 2011 pasal 2. Implementasi tata kelola harta di LAZ Yatim Mandiri cabang Bandung telah sesuai dengan syariat Islam karena berlandaskan Al-Qur’an, hadis Nabi Muhammad Saw., dan ijma’ para ulama serta dalam pelaksanaannya telah amanah. Hasil dari implementasi tata kelola harta zakat di LAZ Yatim Mandiri cabang Bandung meningkatnya dana zakat yang dihimpun dari tahun-tahun sebelumnya dan untuk penyalurannya sudah sesuai kepada 8 asnaf yang berhak, walaupun belum keseluruhan dari 8 asnaf tersebut menerimanya. Kata Kunci: Tata Kelola, Harta Zakat, dan Implementasi Tata KelolaABSTRACT ASTRI PUTRI PRATIWI (1708202036). “Zakat Management of Goods and Implementation at The Bandung Branch on Amil Independent Zakat's governance is a good and wise way of managing zakat's assets so that it can be distributed precisely according to the islamic plan. On the other hand, zakat was one of the obligatory obligations of small assets to be raised by all muslims whose wealth has reached a nisab (minimum of zakat) because of the right to every islamic estate to the poor. The bandung branch's amil group was more focused on efforts to raise up fatherless and duafa, so the writer was more than interested to discuss zakat's charitable management of the bandung branch. The study aims to determine: "how amil zakat's governance of the bandung amil zakat corporation of independent agency, how implementation of zakat's governance of assets and the results of zakat's governance governance of the bandung branch." This type of research includes field research, while the methods used are qualitative methods with a descriptive narrative approach. Data collected using observation, interview, documentation, and literature studies, data analysis processes, with data reduction, presentation of data and drawing conclusions. As for the results of this study, the management of resources at the bandung amil zakat group of independent resources has been in accordance with act number 23 of 2011 chapter 2. Implementation of zil zakat's independent branch of bandung governance has been in accordance with islamic syarianism as based on the qur 'an, the hadis of the prophet muhammad, and ijma' scholars as well as in the administration has been given. As a result of the implementation of the amil group's stock plan for the bandung stock exchange was that it had increased debt collection from previous years and to the one who has a right to receive it, though not in the whole. Keywords: Governance, Zakat Treasures, and Governance Implementation.
| Item Type: | Thesis (Bachelor) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Depositing User: | rosyidah rosyidah rosyidah |
| Date Deposited: | 25 Aug 2021 04:11 |
| Last Modified: | 25 Aug 2021 04:11 |
| URI: | http://repository.syekhnurjati.ac.id/id/eprint/4975 |
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