Filantropi Islam: Model dan Akuntabilitas
This research aims to analyze the system of fund-raising, management and distribution of zakat, infaq and sodaqoh in Amil Zakat Infaq and Sodaqoh Institution (LAZIS) that existed in Indonesia, accountability LAZIS and revitalization LAZIS models in Indonesia. This research uses qualitative descriptive method and analysis of content. In this case, the analysis carried out by explaining things that relate to the LAZIS situation in Indonesia, particularly in describing how the model and accountability as well as the application of accounting zakat on the LAZIS. Based on the results of the analysis, it can be seen that the system of fund raising, management and distribution of zakat, infaq and shodaqoh carried out in accordance with the mandate of Law Number 23 Year 2011 on the Management of Zakat. Accountability zakat managing organization are shown in the financial reports published by these organization. There are 9 LAZIS that publish their financial report. Ninth LAZIS is BAZNAS Jakarta, Caring Justice Post (PKPU) Jakarta, Indonesia Bandung ZAKAT House, LAZ Organization Ummah Riau, Baitul Maal Hidayatullah (BMH) Jakarta, Bandung Orphans Home, Amal Khair Yasmin Jakarta, Pertamina LAZ, LAZ Islamic Union. However, only 4 LAZIS whose financial reports have been audited and are in accordance with SFAS No. 109, namely the National Zakat Agency (BAZNAS) Jakarta, Jakarta PKPU, LAZ Organization Ummah, and Orphans Home Bandung. While the revitalization models LAZIS in Indonesia is the Model Three Circle. In this model, an outline of ZIS environment is divided into three sections, namely environment muzakiamil (hereinafter referred to as the cycle muzaki), environmental mustahiqamil (hereinafter referred to as the cycle mustahiq) and muzakiamilmustahiq environment.