Analisis Deskriptif Tata Kelola Zakat Fitrah: Studi Kasus Jaringan Pengelola Zakat, Infaq, dan Shodaqoh (JPZIS) Musholla Darul Muttaqin Desa Ngelom

Sabana Nouvan Ilman (Ekonomi Islam, Fakultas Ekonomika dan Bisnis, Universitas Negeri Surabaya)
Nurwinsyah Rohmaningtyas (Ekonomi Islam, Fakultas Ekonomika dan Bisnis, Universitas Negeri Surabaya)
Ramdani R (Ekonomi Islam, Fakultas Ekonomika dan Bisnis, Universitas Negeri Surabaya)
Ach. Yasin (Ekonomi Islam, Fakultas Ekonomika dan Bisnis, Universitas Negeri Surabaya)

Socius: Social Sciences Research Journal
Vol 3, No 12 (2026): July 2026

This study aims to analyze the governance of zakat fitrah at JPZIS Musholla Darul Muttaqin, Ngelom Village, based on the Zakat Core Principles (ZCP) perspective. ZCP is used as an analytical framework to assess the implementation of effective, transparent, accountable zakat governance, and in accordance with sharia principles. This study uses a qualitative approach with descriptive methods. Data were collected through interviews, observations, and documentation, then analyzed using the interactive model of Miles, Huberman, and Saldaña, which includes data reduction, data presentation, and conclusion drawing. The results show that the governance of zakat fitrah at JPZIS Musholla Darul Muttaqin has been implemented systematically through data collection, collection, calculation, distribution, and reporting. The proactive method, utilization of the muzaki database, and reporting to the community and LAZISNU reflect the implementation of Good Amil Governance and the Zakat Core Principles indicators. However, strengthening the administrative aspects and standardization of reporting are still needed to improve the quality of zakat fitrah governance in a sustainable manner.