PERAN UPZ KECAMATAN SINGINGI DALAM PENENTUAN MUSTAHIK BERDASARKAN PERKEMBANGAN PENYALURAN ZAKAT PRODUKTIF

Abstract

The role of the Singingi District Zakat Collection Unit (UPZ) in charge of assisting BAZNAS Kuantan Singingi Regency in making the right distribution program according to sharia and distributing ZIS funds to UPZ employees mustahik is very much needed because it provides reports on UPZ distribution to BAZNAS Kuantan Singingi Regency which has the role of collecting, managing and handing over Zakat, Infaq and Shodaqoh

               This research is field research includes field research conducted at UPZ Singingi District and BAZNAS Kuantan regency to get valid data, the authors use data collection methods namely observation and interviews. There are two data sources in this study, namely primary data sources and secondary data sources. After the data is collected, the writer analyzes it using descriptive methods and uses a qualitative approach.

               This study concludes, in determining and criteria for productive zakat collection carried out at UPZ Singingi District are in accordance with Standard Operating Procedures (SOP), and to see the quality of productive zakat collection services required criteria and conditions that are measured in 5 dimensions, namely: Tangib (tangible ) le, Reability (reliability), Assurance (assurance and certainty), Responsiveness (responsiveness), and Emphaty (empathy) in every given to mustahik.