PENGAWASAN PENGELOLAAN ZAKAT DI BADAN AMIL ZAKAT NASIONAL KOTA MANADO

Abstract

ABSTRACT: Supervision of the management of the charity that is evaluating the implementation of the
policy of the management of zakat refers to national legislation, regulations or guidelines issued by Badan
Amil Zakat Nasional the supervisory function has an important role in the management and the collection
of tithes in the amil zakat nasional can become an opportunity and also a threat to the national body of amil
zakat.
This research aims to find out the supervision management of zakat in the amil zakat nasional city
of Manado. This study uses qualitative methods. Informants in this study amounted to 7 peoples. The
technique used is the data collection guidelines for interviews and assisted with interviews and observation.
Measurement using the theory of Terry with 4 indicator measurement supervision supervisory standard,
measuring the implementation of activities, comparing the standard of supervision with the results of the
activities, the act of correction.
The results of this study claimed that using 4 measurement indicators in the supervision of
management of zakat in the amil zakat nasional of the city Manado votes are enough runs well but the
government should be more responsive in the form of budget funds against the management of zakat in
order to ease the National agencies Amil Zakat Manado can perform its activities effectively and efficiently.
Thus, it can be concluded when the supervision management of zakat in the amil zakat national in Manado
has been running quite effectively. Advice agency supervisor at least better understand and apply the return
to law No. 23 year 2011 about the management of zakat, Enhance socialization about the charity so that the
community could be more active in channelling zakat to receive zakat compulsory in accordance with the
targets that scroll.

Keywords: Supervision, of the management zakat