| dc.description.abstract | This study aims to explore experiences of two big LAZs in Indonesia, namely Lazis Based on Islamic Organization X and Rumah Zakat in complying requirements as a good governance Lazis, with reference to Religion Ministerial Decree (Keputusan Menteri Agama/KMA) 333/2015 about Guidance on Giving Permit Establishment of Amil Zakat Institute and Statement of Financial Accounting Standards (PSAK) No. 109 on Accounting for Zakat and Infak/Alms. Specifically, this study was conducted with interview and observation techniques. This study indicate hat there are several points of the requirements that become obstacles, namely: Registered as an Islamic social institution that manages the field of education, da’wah and social or institutional bodies law, Having a planned program plan and trstruktur, Have the technical, administrative and financial skills to carry out its activities, Have state health insurance (BPJS) and employment or other insurance for its employees, and able to raise funds at least 50 billion for LAZNAS. From the various obstacles that arise, the two LAZ has a similar pattern in solving them, namely by adopting the practice of New Public Management, synergy with various parties, and utilize the progress of information technology by building an e-donation | en_US |
