KINERJA LEMBAGA PENGELOLA ZAKAT, INFAK, DAN SEDEKAH DALAM PERSPEKTIF HUKUM ISLAM

Abstract

The aims of the study is to find out and to analyze the model size performance of the Nurul Hayat foundation based on the Islamic law. Beside that, the study also aims to inform the measurable performance achievements in order to complete the future foundation performance. It is also considered as the evalution of the accountability performance of the Nurul Hayat foundation and as the enhancer of the program and activities performance in future. The type of this study is qualitative, the data of this study are collected byintrviewing the informants and other supporters. The study applies the 2 years data started in 2019 to 2020 by interviewing and documentaring the Union Director, theFinancial Director, and the Empowerment Director. The analysis of this study applies the Miles and Huberman method, with tree steps. First, interviewing the chosen informant. Second, collecting and reducing the data from the interviews. Third, presenting the data in tables, and for the analysis and the discussion are based on the Islamic law persepective. The result of this study shows that the performance model of the Nurul Hayat foundation is maximum or good enough if it is seen from the zakat utilization, and it also appropriate with the Islamic law perspective.
Keywords: zakat, infak, alms, performance, and the Islamic law perspective