Indonesia Conference Directory

Although BAZNAS (Badan Amil Zakat Nasional) and LAZ (Lembaga Amil Zakat) are the zakat management institutions set forth in the Law (Number 38, 1999 and Number 23, 2011), but some studies show that the percentage of muzakki paying zakat to BAZNAS and LAZ is still low, that is 10.50% (PIRAC, 2005), 2.40% (Wira, 2005), and 7.20% (PIRAC, 2008). While the payment of zakat through the mosque around the residence is high, namely: 64% (PIRAC, 2005), and 59.8% (PIRAC, 2008). From zakat management aspect of zakat by the mosque is still traditional (passive, temporary, consumptive). The fact raises the question: how is the actual management of zakat by BAZNAS, LAZ, and mosques?. This paper aims to (1) find out the form and composition of the management institution of zakat, (2) to analyze the management of zakat by institutions both collecting and distributing it, (3) analyzing planning activities, organizing and supervising zakat institution. This study uses a qualitative approach and is conducted in Malang. The data were collected by distributing questionnaires and interviewing BAZNAS (1), LAZ (7) and mosque (5) administrators. The results show that: First, in Malang City there are at least 112 zakat institutions, consisting of 1 BAZNAS, 18 LAZ, 10 institutional baitul mal, 7 orphanages, 8 Islamic boarding school and 7 other institutions. Secondly, besides managing zakat, infaq, and sadaqah funds such as BAZNAS and mosques, LAZ also manage the fund of idul adha and some of them include wakaf. Most fundraising is done monthly passively and actively from muzakki which is not limited by location of residence. Payment of zakat through banking is only given by LAZ and one mosque (Sabilillah). The amount of funds collected about 75% comes from LAZ. Thirdly, no zakat institution distributes to the eight asnaf zakat, the number of asnaf that accepts zakat 3-7 asnaf and all allocates to the poor and needy asnaf. Only LAZ Baitul Ummah has ever distributed funds for asnaf slave. Distribution of funds is done every month except BAZNAS, Great Mosque of Malang City for consumption and production purposes. Fourth, in terms of planning, the implementation of collection and distribution, organizing, and supervision found that LAZ is better than BAZNAS and mosque. The results of this study lead to four implications. First, the number of civil servants in the work area BAZNAS Malang and completeness of the organization then BAZNAS need to improve the management of zakat. Secondly, there is a considerable amount of LAZ, so to maximize the benefits of zakat it is necessary to coordinate. Third, the good management of zakat by LAZ and the number of muzakki paying zakat through the mosque, it is necessary to do cooperation between the mosque and LAZ in the management of zakat. Fourth, the amount of funds that can be collected compared to social assistance provided by the Government, it is necessary to coordinate between the Government and the institution of zakat.