ESA
Vol 8 No 2 (2026): AGUSTUS

POLA MANAJEMEN PENGELOLAAN DANA ZAKAT, INFAQ, DAN SEDEKAH LAZIS BAGI KESEJAHTERAAN PENERIMA MANFAAT

Nuriawati (Institut Badri Mashduqi Probolinggo)
Siti Aisyah (Institut Badri Mashduqi)
Nadiatul Jannah (Institut Badri Mashduqi)



Article Info

Publish Date
30 Aug 2026

Abstract

This study aims to analyze the management pattern of ZIS funds, identify the constraints encountered in the processes of fundraising, fund management, and distribution, and examine their contribution to the welfare of beneficiaries at LAZIS of Al-Mashduqiah Islamic Boarding School. This study employed a descriptive qualitative approach. Data were collected through observation, in-depth interviews, and documentation involving LAZIS administrators, amil, donors, and beneficiaries. Data were analyzed through data reduction, data display, and conclusion drawing, while data credibility was ensured through source triangulation. The findings reveal that ZIS fund management has implemented the core management functions of planning, organizing, actuating, and controlling in a systematic manner. ZIS funds are collected through both online and offline mechanisms and subsequently distributed to eligible beneficiaries, particularly orphaned students and elderly widows, based on established priority criteria. Nevertheless, the effectiveness of ZIS management remains constrained by low public awareness of ZIS obligations, limited institutional human resource capacity, and the underutilization of digital fundraising strategies.

Copyrights © 2026






Journal Info
ESA

Abbrev

esa

Publisher

Subject

Economics, Econometrics & Finance

Description

FOCUS AND SCOPE The articles of Journal ESA is focus on any articles dealing with Sharia Economic either in forms of conceptual ideas, literature studies, or research results from various perspectives. 1. Islamic business ethics, 2. Islamic entrepreneurship, business, and Tourism 3. Management of ...