PENGELOLAAN ZAKAT INFAK SHODAQAH (Studi Pada Nu Care-Lazisnu dan Lazismu Kabupaten Magelang)

Abstrak

The population of Indonesian Muslims is very large, based on 
the 2010 census, adherents of Islam in Indonesia are 207,176,162 people 
or 87.18% of the total population of Indonesia, this certainly has an 
impact on the potential for receiving and collecting Zakat, Infak and 
Sodaqah (ZIS). There are several amil zakat institutions that are legal 
and recognized by the people of Indonesia, for example LazisNu under 
the auspices of the Nahdlatul Ulama organization and LazisMu under 
the auspices of the Muhammadiyah organization. This study aims to 
determine the differences in ZIS management at NU CARE-LAZISNU 
and LAZISMU in Magelang Regency, both in terms of collection 
management, ZIS management management, and ZIS distribution 
management. This study uses a qualitative method using primary data 
and secondary data. The results of this study are in general the 
management of ZIS management at NU Care-LAZISNU and LAZISMU 
in Magelang Regency has different characteristics but there are some 
similarities in several aspects. In the collection management, NU CareLAZISNU Magelang Regency uses the direct and indirect collection 
method by prioritizing the NU KOIN movement as the main program, 
while LAZISMU Magelang Regency uses the direct and indirect 
collection method by selling all its programs. In management, NU CareLAZISNU Magelang Regency has a management structure at the 
District and Village levels using a decentralized pattern, while 
LAZISMU Magelang Regency has representatives at the sub-district 
level and 8 service offices whose task is to collect ZIS funds from the 
community using a centralized management pattern. In terms of 
distribution, NU Care-LAZISNU in Magelang Regency carried out in 
collaboration with the Autonomous Body and other institutions under the auspices of Nahdlatul Ulama, while LAZIMU in Magelang Regency 
is carried out directly by it self.