Abstrak Profesionalisme amil sangat dituntut dalam pengelolaan zakat. Tanpa keberadaan a mil y an g pro fessi on al, must ahil da na z ak at d apa t dioptimalkan perannya. Sebagai langkah awal membenahi manajerial amil telah dibuat berbagai peraturan perundang-undangan tentang pengelolaan zakat. Namun demikian, pengumpulan maupun pemberdayaan dana zakat masih belum memberikan pengaruh besar bagi terwujudnya kesejahteraan umat Islam. Dengan memfokuskan diri pada s i s t e m m a n a j e r i a l B A Z Kabupaten Cirebon d a l a m pendayagunaan zakat, tulisan ini menyimpulkan bahwa s e c a r a u m u m s i s t e m m a n a j e r i a l y a n g b e r l a k u d i BAZ Kabupaten Cirebon belum berjalan secara efektif karena berbagai kendala. Fungsi- fungsi manajerial tidak dapat diterapkan secara efektif . BAZ merupakan lembaga pengelola zakat bentukan pemerintah yang kepengurusannya melibatkan beberapa unsur yang sebagian besar merupakan pekerja aktif . Hal ini telah mengurangi efektifitas kerja mereka di BAZ. Selain itu, m a n a j e m e n kompensasi zakat belum berjalan efektif dan efesien karena belum adanya standar baku untuk mengatur dan mengevaluasi berbagai pekerjaan yang harus dilakukan oleh setiap pengurus. Kata kunci: sistem, kinerja manajerial, manajemen, pendayagunaan Abstract The Amil professionalism is highly demanded in the management of zakat. Without the presence of professional collectors, it is impossible to optimize the roles of zakat funds. As a first step to fix the Amil management, various laws on the management of zakat have been made. However, the collection and empowerment of zakat funds give minor influence on the realization of the welfare of Muslims. By focusing on managerial system of the BAZ Cirebon in the utilization of zakat, this paper concludes that in general the managerial system in force in the BAZ Cirebon does not operate effectively due to various constraints. Managerial functions can not be applied effectively. The BAZ is an institution established by the Government that its staff involves several elements that are mostly active workers. This has reduced the effectiveness of their work in the BAZ. In addition, the compensation management of zakat has not been effective and efficient because there are no standards to regulate and evaluate a variety of work to be done by each board. Keywords: system, managerial performance, management, empowerment
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