Opportunistic Behavior in the Management of Zakat Case study of BAZNAS in Sragen Regency
Agus Wahyu Triatmo (a)*, Ravik Karsidi (b)**, Drajat Trikartono (c)**, Suwarto(d)**
*Mahasiswa S3 PROGRAM PASCA SARJANA UNIVERSITAS SEBELAS MARET SURAKARTA
**Guru Besar dan Dosen di PROGRAM PASCA SARJANA UNIVERSITAS SEBELAS MARET SURAKARTA
Abstract
The potential of zakat to enforce a fair socio-economic order is very high. In 2018, the potential for zakat in Indonesia amounted to Rp 240 trillion, up from Rp 217 trillion in 2011. However, in 2011, the realization of zakat just reached Rp 1.7 trillion . There is a very long gap between potential and realization. Among the causes of the gap is the institutional management of zakat which is still problematic. This paper will discuss one of the problems in the governance of zakat institutions in Indonesia with the case study of BAZNAS in Sragen Regency. This research uses qualitative methods, with the viewpoint of institutional theory. As a result it was found that Sragen BAZNAS experienced a double structure, on one side BAZNAS was a muzakki agent, but at the same time it was under the local government structure. This position makes BAZNAS ambiguous in taking responsibility for its performance. BAZNAS Sragen is more directing its accountability to the government than the community (muzakki). As a result, the general public lacked a sense of bilonging with BAZNAS, and was reluctant to pay their zakat through BAZNAS
Keywords: Zakat; Opportunistic behavior; Accountability
Topic: International Symposium on Social Sciences, Humanities, Education, and Religious Studies