OPTIMALISASI PENDISTRIBUSIAN DAN PENGHIMPUNAN DANA ZAKAT INFAK DAN SEDEKAH PADA KANTOR LAYANAN LAZISMU PIYUNGAN
Abstract
This research is aimed at identifying the optimization of collection and distribution of Zakat, Infaq and Sadaqah (ZIS) at Lazismu office Piyungan using theory from George R Tery as the optimal benchmark, beginning from the planning process, organization, movement and supervision. The research methodology was qualitative method using descriptive approach. The result indicated that Lazismu office Piyungan is relatively stable in collecting and distributing ZIS seen from its monthly annual report shared to all of its donators, the financial report still indicated ups and downs. Lazismu office still encountered some difficulties in collection process such as a high number of society who are not yet aware of their obligation to pay zakat, consisting of those society who own business within Piyungan area and those who have obligation to pay other ZIS. The effect of ZIS distribution done by LazismuPiyungan is higly positive, in which majority of the society receiving support from LazimuPiyungan felt helped. Whilst in term of its collection, Lazismu office Piyunganprovides ease to its donators or its future donators by arranging collection counter, zakat pick up, and zakat payment through E-banking.