Principles of Islamic Economics In the Management of Zakat Funds , Infaq And Alms ( Study Case Lazismu Muhammadiyah Branch Leadership East Ilir Two Palembang )

M. Jauhari; Hendri Alam; Citra Etika; Wanda Heriyanti

doi:10.19109/iphi.v5i1.28167

المؤلفون

M. Jauhari Universitas Muhammadiyah Palembang
Hendri Alam Universitas Muhammadiyah Palembang
Citra Etika Universitas Islam Negeri Raden Intan Palembang
Wanda Heriyanti Universitas Muhammadiyah Palembang

DOI:

https://doi.org/10.19109/iphi.v5i1.28167

الكلمات المفتاحية:

Accountability; Alms; LAZISMu; Transparency; Zakat.

الملخص

This research aims to analyze the application of Sharia economic principles in the management of zakat, Infaq and Sadaqah funds (Case Study of LAZISMu Muhammadiyah Branch Leadership Ilir Timur Dua Palembang) and identify supporting and inhibiting factors. This research uses qualitative methods with data collection techniques through observation, interviews, and documentation. The results showed that until now there have been no zakat funds coming in, while infaq, sadaqah funds are more dominant with the main source from the community and Muhammadiyah school students. In its management, LAZISMu Muhammadiyah Ilir Timur Dua Branch Palembang applies the principles of justice in the distribution of funds, transparency and accountability through clear financial recording and reporting, and efficiency with economic empowerment plans which have not been fully implemented. Supporting factors are the existence of fixed funds from zakat, infaq and alms of students and internal financial support from Muhammadiyah. Obstacles, the main problems include the low participation of muzakki in distributing zakat, office operations that have not been optimized, and the lack of training for employees. Therefore, a strategy is needed to increase public awareness about zakat, optimize service office operations, and increase employee capacity to strengthen the role of LAZISMu Ilir Timur Dua Branch Palembang in managing funds more effectively.

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