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Arbanur Rasyid
Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan
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Journal : Multidisciplinary Indonesian Center Journal

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IMPLEMENTATION OF MANAGEMENT FUNCTIONS IN THE MANAGEMENT OF PROFESSIONAL ZAKAT AT THE NATIONAL AMIL ZAKAT AGENCY (BAZNAS) OF PADANGSIDIMPUAN CITY Romando Yusrat; Arbanur Rasyid; Budi Gautama Siregar
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 4 (2025): Vol. 2 No. 4 Edisi Oktober 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i4.1369

Abstract

This study aims to analyze the implementation of management functions in the management of professional zakat at the National Zakat Agency (BAZNAS) of Padangsidimpuan City. Using a qualitative descriptive approach, data were collected through observation, interviews, and documentation, with triangulation applied to ensure validity. The findings show that BAZNAS has implemented the four classical management functions—planning, organizing, implementing, and supervising—in managing professional zakat from civil servants. Planning is carried out through the preparation of zakat collection programs in cooperation with government institutions; organizing is realized through the formation of operational sub-units; implementation is conducted by collecting zakat through salary deductions and distributing it to mustahik via social and empowerment programs; while supervision is executed by an Internal Audit Unit to maintain accountability and transparency. Supporting factors include government affiliation and mayoral instructions, whereas inhibiting factors involve limited human resources, the absence of binding local regulations, restricted access to military and police institutions, and low awareness among civil servants. The study concludes that although BAZNAS has applied management principles in practice, improvements are still needed in human resource regeneration, regulatory frameworks, and digital zakat systems to optimize professional zakat management.
Co-Authors . Zulfan Abdi Jaya Abdul Nasser Hasibuan adanan murrah Afifah Vinandita Ahmad Wardana Ali Hardana Andri Soemitra Andri Soemitra Andri Soemitra Andriani, Rika Angraini Lubis, Anita Arti Damisa Aulia, Ruli ayu rumi Aziz Siregar, Fatahuddin Daulay, Nurfia Sintia Desi Widia Pernanda SMJ Fatimah Suhroh Fitri Yani Lubis gautama, budi Halim Harahap, Abdul Hanizar Meda Simbolon Harahap, Muhammad Parwis Halim Hotman Pandapotan HSB, Putra Halomoan Hutagalung, Muhammad Wandisyah R Ibrahim Siregar Idris Saleh ira widya ishak ishak Ismail Nura Jafar Nasution Jarudin Jarudin johannes johannes Keskarnain, Keskarnain Lubis, Fitri Yani Lubis, Maulana Lubis, Rayendriani Fahmei Lubis, Rizki Mulia M Fauzan Maulana Arafat Lubis MD. Syahwali Ramadhan Mohd Roslan Mohd Nor Muhamad Basyrul Muvid Muhammad Ridwan Muhammad Ridwan muhammad wandisyah Muhammad Wandisyah Hutagalung Muhammad Wandisyah R Hutagalung Muhammad Wandisyah R Hutagalung Muhammad Wandisyah R. Hutagalung Musda Asmara Muzamil, Sanupal Nashran Azizan Nasirin, Wanda Khairun Nasution, Adinda Maharani Nasution, Hasbi Assiddiqi Nia Handayani Nura, Ismail Nurhajijah, Nurhajijah Pane, Mujahidun Hapisni Pasaribu, Nona Soraya Permana, Taufik Hadi Puji Kurniawan Pulungan, Nurhidayani rahmat annam Rayendriani Fahmei Lubis Rayendriani Fahmei Lubis Romando Yusrat Rukiah Rukiah Lubis Rukiah Rukiah Sarmiana Batubara Sawaluddin Siregar SIREGAR, BUDI GAUTAMA Siregar, Deni Afnita Siregar, Depanan Habib Siregar, Fatahuddin Aziz Siregar, Muhammad Yoga Siregar, Sawaluddin Sri Yanti Aisyah Lubis suaibah suaibah Sulaiman Efendi Siregar Utari Evy Cahyani Utari Evy Cahyani Yanti Aisyah Lubis, Sri Zulaika Matondang