Kajian Efektivitas Pengelolaan Zakat Sebagai Suatu Usaha Untuk Pemberdayaan Masyarakat dan Pengentasan Kemiskinan Di Kota Padang

Yuskar, Yuskar (2013) Kajian Efektivitas Pengelolaan Zakat Sebagai Suatu Usaha Untuk Pemberdayaan Masyarakat dan Pengentasan Kemiskinan Di Kota Padang. Jurnal Kajian Akuntansi dan Auditing, 8 (1). pp. 1-21.

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Abstract

The study is a current survey aims to answer some of the concerns regarding the level of understanding and practice of compulsory charity (muzzaki) on his obligation to pay alms in accordance with the guidance of Islam, alms management effectiveness by BAZ l LAZ by applying the principles of Good Governance Organization, so that the charity can act as community empowerment and poverty alleviation in the city of Padang. Data collection is done by spreading the questionnaires directly to the public compulsory alms (muzzaki). Of the 150 respondents were given a list of questionnaires, only 105 questionnaires can be used. From the results of research conducted can be concluded that a mandatory public charity (muzzaki) in Padang : understand the provisions of alms and tax laws in force; b ) practice to fulfill their zakat obligation is very high: c ) Understanding of the public on the benefits and effectiveness of the payment of zakat through BAZ LAZ is quite high , but the realization of Padang city communities , are majority make payments directly to mustahik zakat , and not many people through the Agency or amil zakat institutions exist: d) understanding and expectations high enough so that the organization alms (BAZ LAZ) can manage alms properly, effectively and economically, based on the principles of good organization governance. e) high expectations and hopes for the community to BAZ I LAZ always be one tool in the business community empowerment and poverty alleviation .

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