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| dc.description.abstract | 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. | in_ID |
