KINERJA LEMBAGA PENGELOLA PEMBERDAYAAN YATIM DAN DHUAFA BERBASIS ZIS DALAM PERSPEKTIF HUKUM ISLAM

Abstract

This research aimed to determine and evaluate Yayasan Panti Yatim Indonesia in measuring the performance
suited to the Islamic Law Perspective which focused on transparency and accountability within financial
statements; andmeasuring the funds usage that had to be arranged accountably to have accurate and valid
information. It also analyzed the utilization of zakat fund, infaq, sedekah to amil zakat institution in empowering
dhuafa and yatim children; and asa performance evaluation of Yayasan Panti Yatim Indonesia. The research was
qualitative. The data were taken through interviews withthe head of Panti as an informant. The supporting data
were documents in the formof journals and textbooks. The data analysis technique used Miles and Huberman
analysis. The result showed that the utilization of zakat fund, infaq, and sedekah played an important part in
empowering yatim kids and dhuafa through theperformance of Yayasan Panti Yatim Indonesia which had already
maximized fromits receive, distribution, management, and usage. It was also to ensure with Islamic Law
Perspective with financial management and the principles of Syariah; such aspreventing riba (interest) and unsure
(gharar). Those principles were made to ensure that the accounting practice not only fulfilled the professional
standard butalso to be in line with Islamic morality values.