Measuring Professionalism in Zakat Management Institution in East Java
Abstract
Zakat is a fiscal instrument in Islam. This is because zakat functions as a media for the distribution of income of people from the able class to the poor. Maximum accumulation and its effectivity and targeted distribution are expected to be able to alleviate the poverty of the community in the fields of economy, education, health, and social in general. The management of zakat is an important thing to maximize the function of collection and distribution; therefore, it is necessary to have institutions that specifically manage it. The performance of the institution must be transparent and trustworthy of the community, so that the trust of the community continues to increase and the collection fund also grows. The purpose of this study is to find out, assess, and analyze the professionalism of the performance of zakat management institutions (BAZ and LAZ). This study uses a qualitative study approach, with a case study strategy and explorative analysis, which aims to identify and measure the professional performance of zakat management institutions. The results of this study are that the performance of zakat institutions in East Java observed with the GCG approach has a value of 89.79%, which is a very good category in performance and professionalism in terms of (i) the right of the advisor of LPZ, (ii) corporate governance policy, (iii) corporate governance practices, (iv) transparency/disclosure of financial conditions, and (v) audit. The implication of these studies are as follows: it is expected that LPZ is increasingly sensitive to the sophistication of the system, responsive to the muzaki need, in order to maintain a level of trust so that it can be used as a reference and evaluation material for the performance of zakat institutions, especially in maintaining public trust (muzaki).
Keywords: performance, zakat management agency, GCG
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