Nuddin
Universitas Halu Oleo

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

PENGELOLAAN ZAKAT INFAQ DAN SEDEKAH DALAM PENINGKATAN USAHA MUSTAHIK PELAKU UMKM DI KOTA KENDARI Nuddin
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.31

Abstract

This research was conducted using a qualitative descriptive analysis approach, the method of data collection was started by field observations, followed by direct interviews with selected respondents supported by documents. The research analysis used descriptive analysis with the aim of presenting accurate information about the condition of the respondents to answer the initial research objectives. The results of the study found that the collection of infaq and alms zakat funds in the research area of Baznas, Kendari City, was mostly ASN (State Civil Apparatus) in accordance with Law No. 450/4196 of 2022. It is obligatory to pay zakat by 2.5%. Meanwhile, the impact of the distribution of zakat, infaq and alms funds, especially for MSME recipients, has not reached the expected target due to the low level of direct assistance distributed.