Kinerja Lembaga Amil Zakat /Laz dalam Pendekatan Balanced Scorecard (Studi Kasus di Kabupaten Banyumas)

Penelitian ini bertujuan untuk menilai kinerja Lembaga Amil Zakat (LAZ) dalamperspektif Balanced Scorecard (BSC) menganalisis kekuatan,kelemahan, peluang danhambatan serta permasalahan yang dialami LAZ dalam mengelola dana ZIS.. Penelitianini menggunakan pendekatan kualitatif. Data dikumpulkan melalui wawancara,kuisioner dan studi pustaka.Berdasarkan analisis disimpulkan bahwa 1) kinerja LAZ dalam perspektifkeuangan sudah baik. Hal ini dapat dilihat dari pengumpulan dan penyaluran danaZakat Infak dan Shodaqoh (ZIS) yang terus mengalami kenaikan. Dalam perspektiflearning and growth, sudah baik, dilihat dari tingkat kepuasan karyawan LAZ. 2)Adapun dalam kinerja dalam perspektif customer, belum baik. Hal ini dapat dilihat daricustomer yang belum puas akan pelayanan LAZ. Yang menjadi kendala dalamperspektif ini adalah indicator reliability (keandalan), empati dan tangible. 3)Permasalah yang dialami oleh LAZ adalah keterbatasan SDM dan status legalitas LAZ.Penelitian ini memberikan implikasi Hendaknya Bazda melaksanakan perencanaanstrategis secara komprehensif dan koheren dengan mengubahpola perencanaan jangkapendek dan jangka panjang, sebaiknya pengurus (pengelola) LAZ adalah profesionalyang tanpa dibebani tugas lain di luar LAZ, hendaknya LAZ lebih memperhatikankepentingan karyawan (full timer) dalamhal pemberian kompensasi, dan kepemimpinan,hendaknya LAZ lebih memperhatikan kepentingan customer dalam hal keandalan,empati dan dalam penyediaan fasilitas

Measuring the Effectiveness of Zakat Disbursement at Amil Zakat Institution Dewan Da’wah Utilizing Zakat Core Principle Approach

Zakat accumulation inside Indonesia has shown significant growth, with an average of 25.71% in the previous five years (2015-2019). Zakat collection contributions came from Baznas, Baznas Province, Baznas Regency/City, including Amil Zakat Entity (LAZ), with the most significant contribution of LAZ reaching 56.79%. The LAZ Dewan Da’wah is one LAZ contributing to realising the zakat governance objectives. This study desires to measure the effectiveness of allocating Zakat, Infaq/Alms, and other religious, social funds at LAZ Dewan Da’wah. The effectiveness’ level was measured utilising the zakat core principle model in the allocation to collection ratio (ACR) directions. The research object used the LAZ Dewan Da’wah financial statements from 2015 to 2019. The results presentation, the allocation effectiveness at LAZ Dewan Da’wah for 2015-2019 reached 92% in the High-Effective type with an ACR value of ≥ 90 per cent. It displays that the LAZ Dewan Da’wah is on track. Thus, LAZ Dewan Da’wah has contributed to achieving the national zakat governance goals, namely, increasing zakat’s benefits to realise the welfare of mustahiq, including poverty alleviatio

MODEL OF POOR SOCIETY EMPOWERMENT THROUGH OPTIMIZING THE POTENTIAL OF ZAKAT: A Case Study in Lampung Province

Previous research found a large zakat potential in Lampung province that reached Rp 644 billion (opinion 2 percent from GDRP) and Rp1.3 trillions (opinion 4.3 percent fromGDRP). This potential could assist the government in tackling poverty. Based on this potential, further research was to design Model of Poor Empowerment through Optimizingthe Potential of Zakat. The method used is a case study. There were five propositions developed, namely: (1) Optimization of the collection of zakat requires synergy role between LAZ/BAZIS (Zakat Executor Institution), government and society, (2) Empowerment Program of the poor through productive zakat by LAZ could be done by using Community-Based Development, (3) the distribution of zakat in the effort of empowering the poor requires synergy programs between LAZ and the government, (4) the appropriate organizational structure of LAZ is Geographic structure, and (5) Management of collection and distribution of zakat depends on a reliable information system.The result shows that the role of government is as obligatory zakat regulator either to individuals, companies, and government agencies. Furthermore, Muzakki consisting of individuals, corporations and government agencies collected their zakat to LAZ/BAZIS. In the case of zakat distribution, government and LAZ should work together so the government's poverty reduction programs and LAZ empowerment of the poor program will be mutually synergistic and will not overlap each other. LAZ could also run the program of the Community-Based Development. The study also found LAZ should use geographical organizational structure. This structure allows the formation of decentralized LAZ regency/city. Further LAZ works need the support of a reliable information system.Keywords: Empowerment of the poor, zakat potential, synergy between government and LAZ poverty reduction program, Community Based Development

Analisis Faktor-faktor Penyebab Keengganan Masyarakat Membayar Zakat melalui Instansi Bazis/laz di Kota Medan ( Studi Kasus : Masyarakat Kecamatan Medan Tembung )

The objective of the research was to find out some factors which caused people to be reluctant to pay/extend their zakat (obligation to contribute to the poor or to religious activities) through BAZIS/LAZ institution, Medan Tembung Subdistrict, Medan, and to analyze some measures and policy which will be taken by BAZIS/LAZ.. The samples were 100 respondents in Medan Tembung Subdistrict, taken by using simple random sampling technique. The data were gathered by distributing questionnaires and analyzed by using descriptive analysis with an SPSS (Statistic Product and Service Solution) version 16 software program.The result of the research showed that the most dominant factor which caused people to be reluctant to pay/extend their zakat through BAZAS/LAZ was religious factor (they felt it was better to donate zakat directly to mustahiqs (the poor and needy) who were still their relatives (33%), followed by location (the location of BAZIS/LAZ was far from their residence) (24%), service (the service provided by BAZIS/LAZ was not satisfactory) (21%), credibility (people did not trust BAZIS/LAZ in distributing zakat to the needy since the management of extending zakat was not transparent) (12%), and income (high income people would rather extend their zakat through organized BAZIS/LAZ) (10%). 88% of the people in Medan Tembung Subdistrict were reluctant to pay/extend their zakat through BAZIS/LAZ, and only 12% of them who paid/extended their zakat through BAZIS/LAZ. They wanted BAZIS/LAZ institution to be professional, managerial, and transparent and to improve its service

The Effectiveness of Zakat Disbursement by Amil Zakat Institutions in Indonesia

The Amil Zakat Institute (LAZ) is an institution licensed to assist the National Board of Zakat (Baznas) in collecting, distributing, and utilizing zakat. One of the main tasks of the LAZ is to distribute zakat to mustahiq in the Very Effective category. This study compares the effectiveness of zakat disbursement at the Amil Zakat institution. The effectiveness of the allocation-to-collection ratio (ACR) method was determined using Zakat core principles (ZCP). The objects used in this research are the financial statements of the National Zakat Institute, including LAZ IZI, LAZ Rumah Zakat, and LAZ Dewan Dakwah. Measurements were performed from 2015 to 2019. The results of the study found that the level of disbursement effectiveness from 2016 to 2019 was LAZ Dewan Dakwah (n=101% highly effective category), LAZ IZI (n=92% highly effective category) ), and LAZ Rumah Zakat (n=88% effective category). The implication is that the three LAZs have advantages in terms of their disbursement. Therefore, it is suggested to optimize the collection of zakat through LAZ. Therefore, the benefits of zakat are increasingly felt by mustahi

The Comparison Analysis of the Empowerment Productive Zakah Between City and Rural Communities in West Kalimantan Province

This research purpose is to know the comparison empowerment of productive zakah between rural and urban communities in West Kalimantan Province. This research was conducted in two places, namely Lembaga Amil Zakah (LAZ) Rumah Zakah and Lembaga Amil Zakah (LAZ) Dompet Peduli Ummat. The discussion of this research is about how the comparation of productive zakah empowerment performed by LAZ Rumah Zakah to urban and LAZ Dompet Umat to rural communities in West Kalimantan Province. This research was design in the form of a qualitative descriptive research throughout case studies strategy. In this research, the researcher using observation, interview and documentation as the instruments of data collection. The researcher was interested using a pairing pattern, making of explanation and analysis of time series in technique of data analysis. Research result shows that, zakah empowerment that conducted by LAZ Rumah Zakah to urban community has fulfilled in one of the indicators which is the ability to take advantage of future enterprises. Whereas, the empowerment programs which conducted by LAZ Dompet Umat to rural community also fulfilled two indicators: the decision-making ability and economic independence. For overall, the empowerment programs which conducted by LAZ Dompet Umat is better than what LAZ Rumah Zakah did to the urban because there are two indicators achieve

Grasshopper Lazarillo, a GPI-anchored Lipocalin, increases Drosophila longevity and stress resistance, and functionally replaces its secreted homolog NLaz

Producción CientíficaLazarillo (Laz) is a glycosyl-phosphatidylinositol (GPI)-linked glycoprotein first characterized in the developing nervous system of the grasshopper Schistocerca americana. It belongs to the Lipocalins, a functionally diverse family of mostly secreted proteins. In this work we test whether the protective capacity known for Laz homologs in flies and vertebrates (NLaz, GLaz and ApoD) is evolutionarily conserved in grasshopper Laz, and can be exerted from the plasma membrane in a cell-autonomous manner. First we demonstrate that extracellular forms of Laz have autocrine and paracrine protecting effects for oxidative stress-challenged Drosophila S2 cells. Then we assay the effects of overexpressing GPI-linked Laz in adult Drosophila and whether it rescues both known and novel phenotypes of NLaz null mutants. Local effects of GPI-linked Laz inside and outside the nervous system promote survival upon different stress forms, and extend lifespan and healthspan of the flies in a cell-type dependent manner. Outside the nervous system, expression in fat body cells but not in hemocytes results in protection. Within the nervous system, glial cell expression is more effective than neuronal expression. Laz actions are sexually dimorphic in some expression domains. Fat storage promotion and not modifications in hydrocarbon profiles or quantities explain the starvationedesiccation resistance caused by Laz overexpression. This effect is exerted when Laz is expressed ubiquitously or in dopaminergic cells, but not in hemocytes. Grasshopper Laz functionally restores the loss of NLaz, rescuing stress-sensitivity as well as premature accumulation of aging-related damage, monitored by advanced glycation end products (AGEs). However Laz does not rescue NLaz courtship behavioral defects. Finally, the presence of two new Lipocalins with predicted GPI-anchors in mosquitoes shows that the functional advantages of GPI-linkage have been commonly exploited by Lipocalins in the arthropodan lineage

Pengelolaan Zakat Oleh Negara Dan Swasta Studi Efektifitas Dan Efisiensi Pengelolaan Zakat Oleh Baz Dan Laz Kota Madiun

S: Keberadaan lembaga zakat di Indonesia yang diakui oleh Perundang-undangan ada dua, yaitu Badan Amil Zakat (BAZ) dan Lembaga Amil Zakat (LAZ). BAZ adalah lembaga zakat yang dikelola oleh pemerintah, sedangkan LAZ adalah lembaga yang dikelola oleh masyarakat. Artikel ini merupakan merupakan hasil penelitian lapangan dengan menggunakan pendekatan kualitatif. Data digali langsung dari BAZ Kota Madiun dan LAZ dalam hal ini ada 2 lembaga, yaitu Lembaga Manajemen Infaq (LMI) dan Baitul Maal Hidayatullah (BMH). Hasil penelitian BAZ lebih efektif dibanding LAZ, karena BAZ di bawah naungan Pemerintah Kota Madiun dan didukung dengan kebijakan dalam menjalankan progam kerjanya. Sedangkan pada LAZ (LMI dan BMH) karena sifatnya mandiri, maka segala sesuatunya akan efektif jika mereka bekerja keras, dan itulah yang selama ini dilakukan oleh LMI dan BMH, sehingga sampai saat ini mereka masih eksis