Model Tatakelola Badan dan Lembaga Amil Zakat sebagai Upaya Untuk Meningkatkan Pemberdayaan Ekonomi Masyarakat (Studi pada Badan/Lembaga Amil Zakat di Kota Malang)

Abstract

Model Tatakelola Badan dan Lembaga Amil Zakat sebagai Upaya Untuk Meningkatkan Pemberdayaan Ekonomi Masyarakat (Studi pada Badan/Lembaga Amil Zakat di Kota Malang) Achmad Syaiful Hidayat Anwar Staf Pengajar Jurusan Akutansi, Fakultas Ekonomi Universitas Muhammadiyah Malang Email: Iepoel@yahoo.com ABSTRACT This study aimed to design a governance model of BAZ and LAZ institutions more effective to enhance the economic empowerment of the people, especially in the city of Malang. Implementation research is divided into two stages. The first phase of research focused on developing models of governance and the second phase focused on analysis and review implementation of the model. Based on the results of the analysis can be concluded that in general models of governance BAZ and LAZ has held up well. This can be evidenced from the structured organization and separation of duties and responsibilities. In addition, determination and prospective mustahiq and muzakki through a rigorous selection process and supported the survey results to prospective mustahiq conducted by the BAZ and LAZ. Thus, targeting accuracy, the precision of the amount, timeliness, and use can be achieved. Utilization of IT, legal sanctions, and the delivery of social activities need to be carried out continuously to improve understanding and awareness of the charity in relation to the economic empowerment of communities in the future. Keywords: zakat, good governance, economic empowerment

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