Dampak kesenjangan antara penerimaan dan penyaluran dana zis terhadap rpogram-program LAZNAS Al-Azhar

Dinda Ratnasari, Suherman Rosyidi

= http://dx.doi.org/10.20473/vol6iss20193pp489-509
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Abstract


This study’s purpose is to find out how LAZNAS Al-Azhar’s programs is affected by the gap between the collection and distribution of ZIS funds. The gap’s effects is identified by using the four aspects of zakat institution performance indicators which is input, process, output, and quality  within the interview questions. This study uses a qualitative approach with a case study strategy. Data collection is done through interviews with informen, direct observation, and documentation to the research object. The analytical technique used is qualitative descriptive, namely by narrating and describing the results of interviews and direct observation. The study’s results are the impacts arising from the gap between the collection and distribution of ZIS funds to the sustainability of LAZNAS Al-Azhar’s programs which is LAZNAS Al-Azhar running large value programs with bailout funds in advance, LAZNAS Al-Azhar carries out routine programs such as assistance programs for orphans with bailout funds in advance as well. Programs which the funds are collected first before being distributed are assistance programs for affected areas or scholarship programs. LAZNAS Al-Azhar has tried to minimized the gap that has occurred with not to hold the funds collected for too long policy. The funds that have been collected will soon be channeled through programs in the community.

Keywords: Gap, Zakat, Collection, Distribution, Performance. 


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