SISTEM PENGELOLAAN ZAKAT MAL (ZAKAT HARTA) DI KELURAHAN MUARALEMBU

Abstract

This study aims to determine how the zakat mal management system (zakat property) in Muaralembu Village and the factors that influence muzzaki zakat to UPZ Muaralembu village. This research is a qualitative research with a descriptive approach. Data collection techniques used are observation, interviews, and documentation and then analyze it through data presentation and making conclusions.

The results of this study indicate that the management of zakat malls in Muaralembu Village is by paying zakat funds to the Amil Zakat Committee (PAZ) of the mosque which consists of the Al-Muttaqin and Taqwa Mosques by combining the zakat receipts from the 2 mosques which are then distributed to the people of Muaralembu Village. just. Meanwhile, the factors that affect muzzaki paying zakat to UPZ in the Muaralembu sub-district are the lack of public trust in UPZ because they feel that zakat money will not reach those who are entitled and the Religiosity Factor (People feel more comfortable giving zakat directly to mustahiq) so that it creates a sense of satisfaction for muzzaki when they can help residents where they live.