PENGELOLAAN BIAYA OPERASIONAL LAZNAS SURABAYA

This research aims to analyze operating costs in LAZNAS Surabaya, and their strategy to managing LAZNAS"Ÿs amil"Ÿs right. Management is qualitatitave disclosure including Planning, Organizing, Directing, and Controlling. The research method used descriptive qualitative approach with study case strategy on three LAZNAS Surabaya which are LAZNAS Yatim Mandiri, LAZNAS LMI, and LAZNAS Nurul Hayat. Data collected by interview and documentation, Validation techniques used source and technic triangulation. Analysis technique used Spradley. Result of this research is the planning starts with budgeting with
apriory method and followed by the planning of receipt of fund and the arrangement of Infaq"Ÿs Amil"Ÿs right. Organizing is using centralitation and decentralitation. LAZNAS without business unit is using centralization, LAZNAS with business unit is using decentralitation. The Controlling Process is by selecting of uneffiecient budget, and their Controlling Action with cross subsidies and saving reserve funds.

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