Title: Optimizing Zakat Distribution at Three National Zakat Collection Institutions in Surabaya
Author: Nabilla Rizka Ardiani
Affiliations : Master of Economics Program, Faculty of Economics and Business, Universitas Airlangga Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
Zakat is an act of worship that emphasizes social aspects. The function of zakat is to prevent the accumulation of wealth and distribute it to those in need and entitled to receive it, thereby creating prosperity in society. Optimizing the potential of zakat is necessary so that the collected zakat can be utilized properly with the aim of improving the welfare of mustahik. Therefore, Amil Zakat has an important role in the distribution of zakat because it is an intermediary institution that manages zakat from muzakki to be distributed to mustahik. This study uses a qualitative approach, with the main objective to be achieved in this study is to determine the optimization of zakat distribution. Data collection was carried out through interviews with institutions and zakat recipients, data from institutions, as well as documentation and observation. The results of this study indicate that in the process of zakat distribution, between the Amil Zakat Institutions YDSF (Yayasan Dana Sosial Al Falah), Nurul Hayat, and Yatim Mandiri have the same distribution process with different characteristics. The YDSF Zakat Amil Institution (Al Falah Social Fund Foundation) distributes zakat funds for consumption, the Nurul Hayat Zakat Amil Institution distributes its zakat for consumption and productivity where its flagship program is empowerment, and the Yatim Mandiri Zakat Amil Institution distributes its zakat for consumption and productivity where its flagship program is education.
Keywords: Optimization, Zakat Distribution, Utilization