An Analysis of Zakat Management in Realizing Community Welfare of the Ummah (A Study of Bangun Sejahtera Indonesia (BSI) Maslahat Makassar)

Abstract

This study aims to analyze the zakat management implemented by BSI Maslahat Makassar in promoting the welfare of the community ummah. The focus of this research includes the zakat management process, the supporting and inhibiting factors in zakat management, and the strategies implemented by BSI Maslahat Makassar. This study employed a qualitative research method. Data were collected through observation, interviews, and documentation. The findings indicate that zakat management at BSI Maslahat Makassar has implemented the core management functions. Planning is carried out through the preparation of the Annual Work Plan and Budget (Rencana Kerja dan Anggaran Tahunan/RKAT). Organizing is conducted through a clear division of roles and responsibilities. Implementation is realized through an integrated system of zakat collection and distribution, while controlling is carried out through continuous monitoring and assistance. The zakat management practices have positively contributed to the welfare of mustahik . The supporting factors for zakat management include the competence of human resources, support from the head office, the utilization of digital technology, and well-designed program planning. Meanwhile, the inhibiting factors include low public awareness, the absence of mandatory zakat regulations, and suboptimal coordination among directorates. However, the quality of human resources and the understanding of fiqh for amil were not identified as obstacles, The strategies implemented by BSI Maslahat Makassar to optimize zakat management include the digitalization of zakat collection, the optimization of payment channels, collaboration with Sahabat Mitra Kebaikan (Partners in Goodness), and the transformation of zakat distribution from a consumptive approach to a productive one.