Zakat Scorecard Model as a New Tool for Zakat Management

Tika Widiastuti, Imron Mawardi, Sri Herianingrum, and Mochamad Badowi.
2020

Keywords: Strategy Fund Management, BAZNAS and LAZNAS Al-Azhar Java, Zakat.



Abstrak

Poor people in the world remain a global problem. Previous studies have widely used various perspectives related to aspects of fundamentals and macroeconomics. However, research that focuses on methods to manage zakat institutions, especially on zakat management institutions in Indonesia, still does not exist. This study used a qualitative approach using multiple case studies to determine the zakat fund management strategies of the National Zakat Agency (BAZNAS) and the Institute of National Zakat Al-Ahzar (LAZNAS Al-Azhar), East Java. Data were collected through individual in-depth interviews. This study describes the findings of the Zakat Scorecard Model through categorical analysis results. The article also describes the academic and managerial implications related to zakat management institutions.

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