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All Journal Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Journal of Exploratory Dynamic Problems
Safira Elfadhilah
Universitas Islam Negeri Raden Fatah Palembang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Optimalisasi OPTIMALISASI MANAJEMEN PENGELOLAAN ZAKAT, INFAQ, DAN SHADAQAH (ZIS) PADA MASJID BAKTI KOTA PALEMBANG Witriya Alfiani; Mail Hilian Bathin; Safira Elfadhilah
Growth Vol 24 No 1 (2026): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v24i1.8472

Abstract

The management of Zakat, Infaq, and Shadaqah (ZIS) funds is a vital function of mosques in improving community welfare and strengthening socio-religious roles. This study aims to analyze the management of ZIS funds at Masjid Bakti, Palembang, based on planning, organizing, actuating, and controlling (POAC), and to formulate optimization strategies to enhance effectiveness, transparency, and accountability. This research employed a qualitative descriptive case study approach. Data were collected through observation, interviews, and documentation. Informants included the Chairman, Secretary, and Treasurer of Masjid Bakti. Data analysis followed Miles, Huberman, and Saldana’s model. The results indicate that ZIS fund management at Masjid Bakti has been running quite effectively, as shown by clear task division, active fund collection and distribution, and regular financial recording. However, management is not yet optimal due to weaknesses in written planning, administrative documentation, and transparency in public financial reporting. Recommended optimization strategies include developing work programs and Standard Operating Procedures (SOP), strengthening digital-based recording and reporting systems, and improving systematic supervision. These strategies are expected to make ZIS management at Masjid Bakti more effective, transparent, accountable, and sustainable.
Analisis Pengelolaan Dana Zakat pada Program Pos Yakesma: Studi Pada Laznas Yakesma Sumatera Selatan Viky Geraldy; Zuul Fitriani Umari; Safira Elfadhilah
Journal of Exploratory Dynamic Problems Vol. 3 No. 1 (2026): Vol.3 No.1 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i1.193

Abstract

Zakat is one of the instruments of Islamic economics that plays an important role in improving community welfare through the management and distribution of funds to those entitled to receive them. One form of zakat utilization in the health sector is the Pos Yakesma Program, implemented by Laznas Yakesma South Sumatra to help underprivileged communities obtain proper healthcare services. This study aims to analyze the management of zakat funds in the Pos Yakesma Program, covering the strategies of collection, distribution, and utilization of funds. The study employed a qualitative method with a descriptive approach; data were collected through interviews, observation, and documentation, then analyzed using data reduction, data display, and conclusion drawing techniques based on the POAC management framework. The results show that the management of zakat funds is carried out through four stages, namely receipt, recording, allocation, and reporting of funds, which have been conducted in an orderly, transparent, and accountable manner. The collection strategy is carried out through direct outreach, digital media, and education of muzaki (zakat payers); distribution is carried out through data collection and verification of mustahik (zakat recipients); while utilization is directed toward preventive and curative health services. This study concludes that the management of zakat funds in the Pos Yakesma Program has run effectively and provided real benefits in improving healthcare access for underprivileged communities in South Sumatra.
Co-Authors Mail Hilian Bathin Viky Geraldy Witriya Alfiani Zuul Fitriani Umari