STRATEGI PENYALURAN DANA ZAKAT MELALUI BAZNAS KOTA YOGYAKARTA
Abstract
The objective of the research was to learn about the strategy of zakat (a form of almsgiving
treated in Islam as a religious obligation or tax) fund distribution in Program
Jogja Sejahtera and the approach type of strategic management applied by BAZNAS
Kota Yogyakarta. The research used descriptive qualitative research method by
describing the result of the observation, interview, documentation, and library
research. The data validation was conducted using Credibility Test, Transferability
Test, Dependability Test, and Confirmability Test. The data analysis techniques used
in the research were Miles and Huberman models through data reduction, data
display, and conclusion drawing. The research result indicated that BAZNAS Kota
Yogyakarta had not yet specifically set the vision and mission for Program Jogja
Sejahtera. The plans proposed in RKAT had not yet been delivered in detail. However,
in general, the strategy implementation had been in accordance with the strategic
formulation planned based on the SOP and RKAT. It meant that the strategic
management application in BAZNAS Kota Yogyakarta was good enough since the
implementation was in general in accordance with the strategic formulation. The type
of strategic management used by BAZNAS Kota Yogyakarta was logical
incrementalism which set the strategic formulation based on the experiences or
experiments conducted before. The strategic management applied by BAZNAS Kota
Yogyakarta was by evaluating the concepts of zakat fund distribution and strengthening
through mustahiq guidance.