Zakat is one of the religious institutions (Islam) that is actually used to improve the welfare of the community. Zakat's potential in Indonesia is very large, charity is not only governed by religion but also absorbed in Indonesian law by Law No. 23 of 2011 on Zakat Management. In fact there National Amil Zakat Agency (BAZNAS) is assigned to manage and distribute zakat of society. In the midst of society, there are also Amil Zakat Institutions (LAZ) itself, which is usually in charge of receiving alms in mosques around and distribute it to the Mustahik with management procedures set by Baznas.But in practice, there is still a lot of zakat money management managed by LAZ that is not done according to its designation. For example, LAZ uses zakat fund management as collateral tied to the Bank, and many irregularities committed in the distribution of zakat. Thus, it is necessary to establish standardization of the zakat fund management, this article discusses how to irregularities in the management of zakat fund one of which is the assets purchased from the zakat fund when used as collateral at the Bank. The research approach in this paper is a qualitative descriptive method through content/document analysis, which is the process to get a better understanding of the complexities involved. This study analyzed the content of varying complexity between the understanding of the experts of the charity and its relevance to the management of the charity fund. Given the major benefits of zakat given is beneficial to mustahik. Thus, it is necessary to establish standardization of the zakat fund management.
Volume 12 | Issue 6
Pages: 209-217
DOI: 10.5373/JARDCS/V12I6/S20201023