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

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

Teknik Akuntansi Zakat pada Badan Amil Zakat (BAZ) dan Lembaga Amil Zakat (LAZ) di Indonesia

Di Indonesia pengelolaan dana zakat telah diatur dengan Undang-Undang No. 38 Tahun 1999 tentang Pengelolaan Zakat. Undang-Undang ini mengatur tentang Organisasi Pengelolaan Zakat (OPZ) yang boleh beroperasi di Indonesia.OPZ yang disebutkan dalam UU tersebut adalah Badan Amil Zakat (BAZ) dan Lembaga Amil Zakat (LAZ). BAZ adalah lembaga pengumpul dan pendayagunaan dana zakat yang dibentuk oleh pemerintah dari tingkat pusat sampai dengan tingkat daerah sedangkan LAZ merupakan OPZ yang dibentuk atas swadaya masyarakat. Perkembangan BAZ dan LAZ di Indonesia perlu diikuti dengan proses akuntabilitas publik yang baik dan transparan dengan mengedepankan motivasi melaksanakan amanah umat. Pemerintah telah mengatur tentang proses pelaporan bagi BAZ dan LAZ dengan Keputusan Menteri Agama RI No. 373 Tahun 1999 tentang pelaksanaan UU No. 38 Tahun 1999 tentang Pengelolaan Zakat Pasal 31 yang isinya: BAZ dan LAZ memberikan laporan tahunan pelaksanaan tugasnya kepada pemerintah sesuai dengan tingkatannya selambat-lambatnya 3 (tiga) bulan setelah akhir tahun

Haldane Statistics in the Finite Size Entanglement Spectra of Laughlin States

We conjecture that the counting of the levels in the orbital entanglement spectra (OES) of finite-sized Laughlin Fractional Quantum Hall (FQH) droplets at filling $\nu=1/m$ is described by the Haldane statistics of particles in a box of finite size. This principle explains the observed deviations of the OES counting from the edge-mode conformal field theory counting and directly provides us with a topological number of the FQH states inaccessible in the thermodynamic limit- the boson compactification radius. It also suggests that the entanglement gap in the Coulomb spectrum in the conformal limit protects a universal quantity- the statistics of the state. We support our conjecture with ample numerical checks.Comment: 4.1 pages, published versio

Composite fermion model for entanglement spectrum of fractional quantum Hall states

We show that the entanglement spectrum associated with a certain class of strongly correlated many-body states --- the wave functions proposed by Laughlin and Jain to describe the fractional quantum Hall effect --- can be very well described in terms of a simple model of non-interacting (or weakly interacting) composite fermions.Comment: 6 pages, 2 figure

Differing growth responses to nutritional supplements in neighboring health districts of Burkina Faso are likely due to benefits of small-quantity lipid-based nutrient supplements (LNS)

Background : Of two community-based trials among young children in neighboring health districts of Burkina Faso, one found that small-quantity lipid-based nutrient supplements (LNS) increased child growth compared with a non-intervention control group, but zinc supplementation did not in the second study. Objectives : We explored whether the disparate growth outcomes were associated with differences in intervention components, household demographic variables, and/or children's morbidity. Methods : Children in the LNS study received 20g LNS daily containing different amounts of zinc (LNS). Children in the zinc supplementation study received different zinc supplementation regimens (Z-Suppl). Children in both studies were visited weekly for morbidity surveillance. Free malaria and diarrhea treatment was provided by the field worker in the LNS study, and by a village-based community-health worker in the zinc study. Anthropometric assessments were repeated every 13-16 weeks. For the present analyses, study intervals of the two studies were matched by child age and month of enrollment. The changes in length-for-age z-score (LAZ) per interval were compared between LNS and Z-Suppl groups using mixed model ANOVA or ANCOVA. Covariates were added to the model in blocks, and adjusted differences between group means were estimated. Results : Mean ages at enrollment of LNS (n = 1716) and Z-Suppl (n = 1720) were 9.4 +/- 0.4 and 10.1 +/- 2.7 months, respectively. The age-adjusted change in mean LAZ per interval declined less with LNS (-0.07 +/- 0.44) versus Z-Suppl (-0.21 +/- 0.43; p<0.0001). There was a significant group by interval interaction with the greatest difference found in 9-12 month old children (p<0.0001). Adjusting for demographic characteristics and morbidity did not reduce the observed differences by type of intervention, even though the morbidity burden was greater in the LNS group. Conclusions : Greater average physical growth in children who received LNS could not be explained by known cross-trial differences in baseline characteristics or morbidity burden, implying that the observed difference in growth response was partly due to LNS