(BAZNAS) Optimasi Pengelolaan Penyaluran Dana ZIS di (BAZNAS) Optimization Of Zis Fund Distribution Management at - E-Journal ...
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Optimasi Pengelolaan Penyaluran Dana ZIS di (BAZNAS)
Optimization Of Zis Fund Distribution Management at
(BAZNAS)
Sulaiman Efendi1, Dina Chairunnisa2
1Author, 2Author (Faculty of Economics and Islamic Business,
IAIN Padangsidimpuan, Padangsidimpuan, Indonesia)
1sulaimanefendisiregar7@gmail.com, 2dinac972@gmail.com
Manuscript received 31 Maret 2021, processed 05 April 2021, published 30 Juni 2021
Abstract: Zakat, Infaq, Sadaqah (ZIS) has great potential in the economy and development of the ummah.
Optimal management of ZIS funds can provide positive contributions both in economic development and in the
construction of places of worship, especially for Muslims. BAZNAS as an institution that manages zakat, infaq
and shodaqah funds has a very strong role and function to be able to utilize zakat, infaq, shodaqah funds in
empowering the ummat / economy and building places of worship. Analysis of strengths, weaknesses,
opportunities, threats is important so that BAZNAS can continue to exist in carrying out its function in serving
the community and of course it can run in accordance with the applicable laws in Islam. In order to function
optimally in terms of collection and distribution as well as efficiency in the use of ZIS funds are things that must be
fully considered. The distribution of ZIS must also be optimized, namely the construction / renovation of places of
worship both in rural areas / around cities so that people do not demand alms / infaq / zakat in the middle of
the road for the construction of places of worship. Optimization of ZIS management, from consumptive to
productive and more efficient.
Keywords: Management Optimization; ZIS; Utilization.
Abstrak: Zakat, Infaq, Shadaqah (ZIS) memiliki potensi besar dalam perekonomian dan
pembangunan umat. Pengelolaan dana ZIS yang optimal dapat memberikan kontribusi positif
baik dalam pembangunan ekonomi maupun dalam pembangunan tempat ibadah khususnya bagi
umat Islam. BAZNAS sebagai lembaga pengelola dana zakat, infaq dan shodaqah memiliki peran
dan fungsi yang sangat kuat untuk dapat memanfaatkan dana zakat, infaq, shodaqah dalam
pemberdayaan ummat / ekonomi dan pembangunan tempat ibadah. Analisis kekuatan,
kelemahan, peluang, ancaman menjadi penting agar BAZNAS dapat terus eksis dalam
menjalankan fungsinya dalam melayani masyarakat dan tentunya dapat berjalan sesuai dengan
hukum yang berlaku dalam Islam. Agar dapat berfungsi secara optimal dari segi penghimpunan
dan penyaluran serta efisiensi dalam penggunaan dana ZIS merupakan hal yang harus
diperhatikan secara penuh. Penyaluran ZIS juga harus dioptimalkan yaitu pembangunan /
renovasi tempat ibadah baik di pedesaan / sekitar kota agar masyarakat tidak menuntut sedekah
/ infaq / zakat di tengah jalan untuk pembangunan tempat ibadah. Optimalisasi pengelolaan
ZIS, dari yang konsumtif menjadi produktif dan lebih efisien.
Kata Kunci: Optimasi Manajemen; ZIS; Pemanfaatan.
BACKGROUND management, potential and role. With the
existence of Law Number 38 of 1999
Zakat, Infaq, Sadaqah (ZIS) has great
concerning ZIS Management, it has given
potential in the economy and development of
the ummah, zakat is also a very interesting birth to a new paradigm of zakat management
in the form of regulating that ZIS
topic to study such as aspects of law,Sulaiman Efendi dan Dina Chairunnisa
management is carried out by the Amil Zakat and socio-religious funds is carried out in
Agency (BAZ) which was formed by the accordance with sharia and for the benefit of
government consisting of elements of the the ummah.
community and the Government and the Amil Optimizing the role of utilization and
Zakat Institution (LAZ). So that with the birth distribution of zakat through community
of this new paradigm, the amil zakat institution independence programs to increase benefits in
must adjust to the mandate of the law. ZIS is development, especially for places of worship
one of the 5 strategic instrumental values and for people in need and public trust.
greatly influences human economic behavior Coordinating zakat management in the
and equity in the construction of places of southern part of Tapanuli to increase
worship. organizational solidarity and program synergy.
The goal of ZIS itself is not only to One of the problems for this among others is
support the poor consumptively, but has a ZIS management problems that have not done
more permanent goal, namely to alleviate in a professional manner so that the collection
poverty and to build equitable distribution of and distribution of zakat to be less focused. In
places of worship. The National Zakat Agency fact, if ZIS funds can be managed optimally,
(BAZNAS) is a central organization formed by these funds can encourage sustainable
the government in managing ZIS funds. Being development programs.
the parent organization is what makes The main grand design of the goal of
BAZNAS a centralized manager. BAZNAS sustainable development is life welfare and
has not achieved its vision, namely in terms of equality in the construction of places of
distribution, especially for the construction of worship so that no more people use the road
places of worship. as funds for the construction of places of
Two dimensions that are owned by ZIS worship, the welfare of life that supports the
are separate identities that can have a very world is socio-economic welfare. This is an
good impact on society, both in terms of alternative solution for the welfare of Muslims
religious efforts and as an effort to care for from poverty and destitution.
fellow human beings. However, ZIS is not Optimization of ZIS distribution is not
limited to that. Optimizing the distribution of only to provide consumptive assistance to
ZIS in a professional manner will have an even mustahik, but further than that to improve the
better impact in efforts to distribute ZIS funds quality of life for mustahik, especially the poor
for the construction of places of worship for and poor and especially to pay more attention
areas that are in great need, so that people who in order to distribute to areas that need the
need funds for the construction of places of construction of places of worship so that areas
worship, especially Muslims, no longer need in need the funds for the construction of
funds (zakat, infaq). , shadaqoh) in the middle places of worship no longer work in the
of the street. middle of the streets. Therefore, optimizing
The management of zakat which is the collection and utilization of ZIS to increase
regulated in law includes planning, collecting, work professionalism or seriousness of amil
distributing and utilizing activities. Apart from zakat that is trustworthy and honest in carrying
receiving zakat, BAZNAS and LAZ can also out pregnancy tasks.
receive infaq, shadaqoh and other socio- For this reason, it is necessary to form
religious funds (The explanation of Law No. 23 of Islamic social institutions as an effort to
2011 on the management of zakat, t.t.). The overcome social problems and the fulfillment
distribution and utilization of infaq , shadaqoh of places of worship. In this regard, ZIS can
38 Optimization Of Zis Fund Distribution Management at (BAZNAS)ZAWA: Management of Zakat and Waqf Journal Volume 1, Nomor 1, Juni 2021
function as a source of socio-economic funds This research is expected to provide
and equitable development of places of benefits to BAZNAS management as input
worship for Muslims. This means that the and suggestions in the formulation of zakat
utilization of ZIS which is managed by the fund distribution strategies . And also for
Amil Zakat Agency or the Amil Zakat academics and the general public it can be
Institution is not only limited to certain used as literature study and material for
activities based on conventional orientation, subsequent studies.
but can also be used for activities that prosper
the socio-economy of the people and the RESEARCH METHODS
construction of places of worship. Social
The scope of the research or the
welfare itself in a very broad sense includes
location of this research is the Zakat Infaq and
various actions taken by individuals or
ShadaqahTapauli Institute for the southern
organizations to achieve a better standard of
part (Tapsel).
life.
This study aims to see how optimal the This research uses descriptive qualitative
management of the distribution of ZIS funds according to Sugiyono. Qualitative research is
is in addition to the eight groups entitled to data in the form of numbers, gestures, facial
receive zakat, namely the poor, the poor, amil expressions, charts, pictures or photos
zakat (zakat management institution), people (Sugiyono, 2008). The qualitative data is
who have recently converted to Islam divided into two qualitative empirical and
(converts), to liberate slaves, people who owe ( qualitative meaningful data. Qualitative
gharimin), people who struggle in the way of empirical data is data as it is or is not given
Allah (fi sabilillah), people who are on their meaning about it. The data in this study will
way (ibn sabil). That is specifically for the produce descriptive data, namely data that is
construction of places of worship for areas in seen, observed or heard, which will produce
need, according to a survey found in the field words from the utensils directly or indirectly.
that there are still people who need infaq / Qualitative data is used on variables as
shadaqoh in the middle of the road as funds optimization of ZIS fund disbursement
for building places of worship. In accordance
with Law No. 23 of 2011 concerning zakat Data Dource
management, zakat management which is According to SuharsimiArikunto, the
regulated in law includes planning, collecting, source of data is the subject where data can be
distributing and utilizing activities. Apart from obtained (Arikunto and Suharsimi, 2010).
receiving zakat, BAZNAS and LAZ can also From this understanding, data sources were
receive infaq, shadaqoh and other socio- obtained from a place where as a consideration
religious funds . The distribution and in this study. In the data source of this study,
utilization of infaq ,shadaqoh and socio- the distribution of ZIS funds, especially infaq
religious funds is carried out in accordance and shadaqoh, is focused on the distribution
with sharia and for the benefit of the ummah. of ZIS management variables, especially infaq
Seeing the existing regulations, it is not and shadaqohfunds .
impossible that the optimization of ZIS fund
distribution management can be done even Type of data
better. However, in reality the implementation 1. Primary Data
of existing regulations is sometimes still far
from what is expected by the community. Primary data is data obtained or collected
Online Access: http://ecampus.iainbatusangkar.ac.id/ojs/index.php/zawa 39Sulaiman Efendi dan Dina Chairunnisa
directly in the field by the person conducting Documentation
the research or those concerned who need it Documentation is a record of past events
(Misbahudin and Iqbal Hasan, 2013). The with a form of writing, image or work that a
variable of the type of primary data in this person can understand (Sugiyono; 2008).
study is the optimization of zakat
management. Literary
2. Secondary Data The literature referred to here is to take books
Secondary Data is data obtained from or those related to this research so that this
indirect sources in the form of written research is more perfect (Ansor ; 2018 ). So
information on documentation materials this literature is expected to support
related to the problem under study and other observations, interviews and documentation
reference books obtained through Library carried out by researchers.
Research ”. Meanwhile, according to Nur
Indrianto and Bambang Supomo, secondary RESEARCH RESULTS AND
data is a source of research data obtained by DISCUSSION
researchers indirectly through intermediary Zakat in language is a form of the root
media (obtained and recorded by other parties) word zaka which means pure, clean, blessing,
" (Nur Indriantoro and Bambang Supomo, growing and developing (Nurul huda and M.
2014). Heykal, 2001). According to the terminology
Data Collection Methods In this research of sharia, zakat means removing part of the
data collection, researchers used the following assets that have met the requirements to those
data collection methods : who are entitled to receive it (mustahiq). The
assets that have been issued zakat will become
Observation clean, holy, and blessed assets.
Observation according to Sugiyono Infaq, in language is a formation of the
(2008) observation is the basis of all science. word anfaqaa which means giving something
Meanwhile, according to Freddy Rangkuti to others (Sanusi, 2009). In the terminology of
(2014), observation is all observation activities sharia, infaq means issuing or giving a portion
on the observed subject. of income for an interest that is ordered by
Islamic teachings. The amount of infaq is not
Interview Interview or interview determined, nor is the target of its distribution
according to (Creswell , 2012 ) suggests that determined. Infaq is very broad in scope to
interviews are conducted by researchers by help the development interests of Muslims.
recording answers to questions given to Infaq is a voluntary expenditure made by a
respondents. The researcher asked the
person, every time he gets sustenance, as much
respondent a question with notes brought by as he wants himself. Thus it can be understood
the researcher about the interview guidelines, that infaq is basically the same as zakat which
recorded the answers from the respondent and is obliged on the wealth of the people. Infaq is
observed the behavior. Meanwhile, according not determined in terms of level and quantity
to Johnsen; Sugiyono (2008) interview is a data and can continue to grow and change
collection technique in which a researcher asks according to the interests of maslahahmursalah
a question to the respondent to generate data. in a democratic manner
Meanwhile, Shadaqah is derived from
40 Optimization Of Zis Fund Distribution Management at (BAZNAS)ZAWA: Management of Zakat and Waqf Journal Volume 1, Nomor 1, Juni 2021
the word shadaqa which means 'true'. What is Muslims. The zakat utilization program is a
meant by the word 'right' in shadaqah is that level of concern for the interests of fellow
people who give charity are people who have Muslims . Public awareness and trust in zakat
true faith (el-Firdausy, 2009). In terms of is increasingly growing, this can be realized
sharia, the meaning and law of alms is the through the transparent and professional
same as infaq, it's just that alms are not only performance of the Amil Zakat Institute
used for material things. (LAZ) and the Amil Zakat Agency (BAZ).
The aim of ZIS is to manifest faith in In optimizing the function of zakat, the
Allah SWT, be grateful for His blessings, following features can be perceived as zakat,
develop noble morals by creating a sense of namely: zakat is seen as an institution to
humanity to help each other among others, achieve social justice in the form of a
and keep away from being stingy, hunksy, and mechanism for suppressing capital
greedy. And also foster peace of life, and accumulation in a small group of people
develop assets that are owned. The benefits of (Abdurrahman, 1997). Zakat as a distribution
ZIS are helping, assisting, and fostering the of wealth, in this case the rich, must pay
poor and other mustahiq towards a better and attention to those who have no property, but
more prosperous life. And can help them to in this case it does not distribute property
worship Allah well so as to prevent them from fairly so it does not accumulate to a group of
disbelief in His blessings. In addition, ZIS is people.
an important element in realizing social Management comes from ancient
balance, balance in the distribution of assets. French which means the art of implementing
People who are entitled to receive zakat and organizing. Malayu SP Hasibuah said that
are mentioned in the letter at Taubah verse management is the science and art of
60.Based on the letter at-Taubah verse 60, managing the process of utilizing human
there are eight groups that are entitled to resources and other sources effectively and
receive zakat, namely the poor, the poor, amil efficiently to achieve one goal (Hasibuan,
zakat (zakat management institution), people 2010). Management is usually more often
who have just converted to Islam (converts), used in the POAC principles, namely
to liberate them. slaves, people in debt Planning, Organizing, Actuating and
(gharimin), people who are fighting in the way Controling. Good zakat management is a
of Allah (fi sabilillah), people who are on their necessity, in Law No. 38 of 1999 that zakat
way (ibn sabil). management is an activity of planning,
Optimization is the achievement of organizing, implementing, and supervising the
results in accordance with expectations collection and distribution and utilization of
effectively and efficiently. according to the zakat.
large Indonesian dictionary it can be The success of zakat, infaq and alms
concluded that optimization is a process of depends on their utilization and utilization.
increasing or increasing (Kamus Besar Bahasa ZIS must be given to those who are entitled to
Indonesia, 1994). In the implementation of the receive what has been determined according to
development of zakat, infaq and alms, namely religion. The correct submission is through the
the increasing awareness of zakat among Amil Zakat Agency, which is obliged to make
Muslims and a great level of concern for the effective use of it. Effective utilization is the
fate of others both in the form of improving effective use of the benefits in accordance with
the community's economy and in building the objectives and falls on the right in
places of worship for the benefit of fellow accordance with the text appropriately.
Online Access: http://ecampus.iainbatusangkar.ac.id/ojs/index.php/zawa 41Sulaiman Efendi dan Dina Chairunnisa
The utilization of zakat has been opportunities.
described in Law no. 23 of 2011 as follows Zakat Utilization Model as a whole must
(Undang-undang RI NO. 23 tahun 2011 Tentang be accompanied by a SWOT analysis, namely:
Pengelolaan Zakat Sabiq, Sayyid, Fiqh Sunnah, strengths, weaknesses, opportunities and
2006): threats. With this, the utilization pattern must
a. Zakat can be utilized for productive be well planned, systematic and right on target.
efforts in the context of handling the poor and For that, it takes concrete steps that are
improving the quality of the people. coordinative and cooperative among the
b. Productive zakat utilization is carried parties involved. The implementation of the
out when the basic needs of the mustahik have zakat empowerment program includes several
been met. Then it can be concluded that the stages of activities, including:
optimization of the utilization of zakat, infaq a. Team preparation is the initial stage for
and alms is how to make efficient use of zakat preparing human resources for both the
and remain targeted. Appropriate with regard management level in general, namely the
to empowerment programs that can be a program officer, coordinator and finance.
solution to the problem of poverty, as well as b. Socialization, aims to make society
the construction of places of worship for areas participate in its implementation. With the
in need, while right on target relates to zakat involvement of the wider community, the
recipient mustahiks. utilization can run well because it gets broad
Optimization of ZIS distribution is not support from the community.
only to provide consumptive assistance to c. Recruitment of participants is the first
mustahik, but further than that to improve the step in determining empowerment goals as
quality of life for mustahik, especially the poor well as determining the program to be rolled
and poor and especially to pay more attention out.
in order to distribute to areas that need the d. Empowerment of empowerment
construction of places of worship so that areas strategy participants, including: providing
in need the funds for the construction of assistance in the form of costs, mentoring and
places of worship no longer work in the evaluation. In this empowerment, in addition
middle of the streets. Therefore, optimization to the funds provided , assistance is also
is the collection and utilization of ZIS to needed with the aim of being able to maintain
increase work professionalism or seriousness the sustainability of the program, as well as
of amil zakat that is trustworthy and honest in being a consultant for empowerment
carrying out pregnancy tasks. Work facilities participants.
and infrastructure must be adequately Yusuf al-Qaradhawi mentions four roles
prepared, as should the officers who have of amil (Hafiduddin, 2007):
been properly trained. a. To remind muzakki, because human
Optimizing the utilization of zakat funds instincts are bakil.
must be paid more attention in order to b. Maintain the "face" of the mustahik.
empower the mustahik economy, so that the Because through amil, they don't have to meet
zakat funds given will act as a support for their the muzaki directly. Moreover, by way of
economic improvement. The utilization of working which proactively go amyl muzakki
productive zakat actually has a concept of and mustahik, those whose lives deficiencies
careful planning and implementation, such as but do not let themselves begging on the
examining the causes of poverty, lack of streets, will receive attention in proportion.
working capital, and lack of employment c. To control mustahik receive zakat
42 Optimization Of Zis Fund Distribution Management at (BAZNAS)ZAWA: Management of Zakat and Waqf Journal Volume 1, Nomor 1, Juni 2021
from everywhere. Because the priority of zakat building and empowering the economy of the
distribution to mustahik must also be carried Muslims, as the majority of the people in this
out proportionally. country, the economic strength of the Muslims
d. To determine priorities and means the economic strength of the nation
distribution of zakat that is productive and and state.
consumptive. It is hoped that within a certain
time unit, mustahik can turn into muzakki, by Zakat Collection Program
developing the zakat they receive as venture According to Law No.23 of 2011
capital. BAZNAS collects zakat, donations, alms and
To explore the potential of zakat, it is other socio-religious funds . In collecting
necessary to identify zakat objects. funds, BAZNAS socializes zakat to various
Socialization in the mechanism of receiving or groups through various means, either directly
collecting through zakat collectors is very or indirectly. BAZNAS receives zakat from
important, but the most important thing is the counter, e-banking, pick up zakat and
after zakat is collected in distribution / payroll system.
distribution to mustahik (zakat recipients). ZIS Broadly speaking, BAZNAS has 2 types
actually functions as a source of funds for of approaches in collecting zakat, namely the
sharia economic development and collection of bodies and the collection of
development for the common interest. ZIS is individuals. Body Collection is aimed at
distributed not only to the poor, which is more collecting zakat within private corporations,
aimed at consumption (family), but ideally the BUMN, state institutions and also ministries,
funds channeled can be used as business while Individual Association is an approach to
capital for economic improvement of Muslim collecting individuals and MSMEs. In nature,
families as well as the construction of places of the association of bodies is binding and
worship for people who really need to build collective, whereas the association of
places of worship . So the investment side of individuals has the opposite character, namely
zakat is much more beneficial than the non-binding and individual. In terms of the
consumption side of zakat. It is like giving a number of associations, bodies collect in large
hook and bait for the economic development numbers through an integrated service system,
of the ummah, compared to giving fish that while individual associations serve relatively
are ready to eat for a moment's sake. small numbers with customized service
The ZIS movement is a humanitarian characteristics. The corporate aggregation
movement that focuses on common welfare, market segment is also more homogeneous
as well as an effort to accelerate the compared to the aggregation of individuals
development and development of resources who have heterogeneous market segments.
among Muslims, because human resources
(HR) have an important role in achieving the The Association of Bodies has 3 types
awakening of Muslims. and supported by the of products, namely; 1) Corporate Zakat which
zakat law will make zakat the main pillar of the consists of commercial zakat and corporate
economy as well as the development of the zakat, 2) Professional Zakat which aims to
benefit of the Islamic ummah, which so far raise ZIS funds for employees through the
have been deemed incapable of competing Zakat Collection Unit (UPZ) or through the
with the capitalist economic system, and is payroll system, 3) Synergy of the BASNAZ
even assumed to be only a support for program with the CSR of various national
consumptive needs, proven reliability in
Online Access: http://ecampus.iainbatusangkar.ac.id/ojs/index.php/zawa 43Sulaiman Efendi dan Dina Chairunnisa
Sharia banks produce empowerment programs system.
such as Zakat Community Development, e) BAZNAS dakwah house, this
BASNAZ Healthy Home, RumahPintar Anak program is a zakat distribution program aimed
Bangsa, Rumah Makmur BAZNAS, and also at converts, regeneration of mutafaqqihfiddin
Disaster Emergency Response. scholars who are pioneers of community
development, and various da'wah activities for
Zakat Distribution Program the poor and remote and outermost areas.
BAZNAS distributes zakat to eight
groups (ashnaf) entitled to receive (mustahik) CONCLUSION
with innovative and effective programs in the In accordance with Law No. 23 of 2011
context of realizing the breeding of mustahiks concerning zakat management, zakat
and delivering them to muzaki. Distribution management which is regulated in law includes
carried out by BAZNAS covers the entire planning, collecting, distributing and utilizing
archipelago. Zakat distribution by BAZNAS activities. Apart from receiving zakat,
consists of 2 types, namely in the form of BAZNAS and LAZ can also receive infaq,
compensation or consumptive in nature, and shadaqoh and other socio-religious funds .
in the form of empowerment or productive in The distribution and utilization of infaq
nature. ,shadaqoh and socio-religious funds is carried
The BAZNAS program that is out in accordance with sharia and for the
productive (empowerment) includes : benefit of the ummah. Seeing the existing
a) Zakat Community Development regulations, it is not impossible that the
(ZCD). This program is a community optimization of ZIS fund distribution
development program by integrating social management can be done even better.
and economic aspects in a comprehensive
manner, the funding of which mainly comes BAZNAS distributes zakat to eight
from zakat, donations and alms so that a groups (ashnaf) entitled to receive (mustahik)
prosperous and independent society can be with innovative and effective programs in the
realized. context of realizing the breeding of mustahik
b) Rumah Makmur BAZNAS is a and delivering them to muzaki. Distribution
program that operates in the economic sector carried out by BAZNAS covers the entire
through the provision of working capital with archipelago. Zakat distribution by BAZNAS
a mentoring and guidance system. The consists of 2 types, namely in the form of
implementation of this program focuses on compensation or consumptive in nature, and
urban areas with funding to increase working in the form of empowerment or productive in
capital capacity and mentoring. nature.
c) The Smart House of the Nation's According to the author, BAZNAS
Children (RCAB). This program is a program distributes zakat to eight groups (ashnaf) who
of funding and mentoring students and are entitled to receive (mustahik) with
students in the field of education and training. innovative and effective programs in order to
d) BAZNAS Healthy Home. This realize the breeding of mustahik and deliver
program is a comprehensive health service them to muzaki , and the program has long
program covering preventive, promotive, been implemented well, so the authors provide
curative and rehabilitative which is specifically Suggestions or opinions for the future ,
for the poor for free using the membership BAZNAS management must be more creative
44 Optimization Of Zis Fund Distribution Management at (BAZNAS)ZAWA: Management of Zakat and Waqf Journal Volume 1, Nomor 1, Juni 2021
after meeting the needs of the eight groups namely zakat that is distributed to mustahik to
(ashnaf) . With the current condition of society be given directly such as zakat fitrah to fulfill
that for the construction of places of worship daily needs or zakat mal (property) which is
/ mosques in every area we still encounter distributed directly to the mustahik. (2)
quoting or asking ( infaq / alms) on the streets Creative consumptive, namely zakat
/ on the road, we can see this from several manifested in other forms of the original
factors, namely conditions (need renovation goods, such as given in the form of school
because consumed by age / expansion due to supplies, scholarships, and so on.
the growing number of people or insufficient Pendayagunaan productive intended for
capacity) productive activities if the need mustahik eight
Further Reforms comes from the word asnaf own terpenuhi and there is an excess, so
meaning to beneficial or trying to be able to that the presence of excess that should be
bring results and benefits , There are two planned for the Development of places of
forms eds groove zakat funds among others, worship for the areas that are in need. This
utilization of infaq, shodaqoh funds should be
1) Momentary Form, means that zakat is
prioritized for the development, especially
only given to someone or once or for a
places of worship for areas that really need it,
moment. In this case it also means that the
and become a solution for the community so
distribution to mustahik is not accompanied
that they no longer raise funds in the middle
by a target for economic independence within
of the road as funds for building places of
the mustahik. This is because the mustahik
worship.
concerned can no longer be independent, such
as in elderly parents, disabled people, the The distribution of the form of
nature of this misleading assistance should empowerment is the distribution of zakat
ideally be a grant. which is accompanied by the target of
changing the condition of the mustahik into
2) Form of empowerment, this zakat
the muzzaki category. This target is a large
distribution is accompanied by a target of
target that cannot be realized easily or in a
changing the condition of the recipient from
short time. Therefore, zakat distribution must
the mustahik condition to the muzaki
be accompanied by a complete understanding
category. This target is so large that it cannot
of the problems that exist to the recipient.
be implemented in a short time. For that, zakat
distribution must be accompanied by a If the problem is the problem of
complete understanding of the problems that poverty, the causes of poverty must be known,
exist to the recipient. If the problem is so that we can find the right solution to
poverty, the causes of poverty must be known achieve the targets that have been planned.
so that the right solution can be found in Optimizing the function of zakat as a charity
order to achieve the targets that have been set. for social worship requires that the
distribution of zakat be directed at a
Consumptive utilization of which are
productive model rather than a consumptive
intended for the fulfillment of the lives of the
model as stipulated in Law no.38 of 1999
mustahik that delapnasnaf in accordance with
concerning the management of zakat.
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