Implementation of Good Amil Governance Based on Zakat Core Principles (ZCP) at Amil Zakat Institutions in Palembang City

Abstract

Zakat collected from the community can be managed by Lembaga Amil Zakat (LAZ). In order to be considered a good zakat management organization, one of the prerequisites for its establishment is that it must receive legal authority from the Ministry of Religious Affairs to make it possible for zakat funds to be disbursed to those in need. The goal of this study is to comprehend how amil governance is implemented using the basic zakat principles published by Badan Amil Zakat Nasional (BAZNAS) as a basis for creating minimal requirements for the efficient administration and mobilization of zakat. The method used in this research is a qualitative approach with the case study of the LAZ in the city of Palembang and data collection techniques such as interviews, observations, and documentary studies. The research results show the LAZ studied have implemented good governance principles based on the fundamental principles of zakat.