Analysis of the Implementation of Good Amil Governance in Mosque-Based Amil Zakat Institution

Abstract

The existence of a crisis of public trust in the governance of LAZ, makes the majority of the community prefer to distribute ZIS through mosques. However, the management of ZIS in the mosque was still inseparable from the problems related to the unprofessional ZIS management system. The existence of governance problems from the side of LAZ and mosques, making mosque-based LAZ need to make efforts to strengthen governance through the implementation of Good Amil Governance. The study aims to analyze the implementation of Good Amil Governance on mosque-based LAZ. This study uses descriptive qualitative methods with a case study approach. Data collection techniques are done through interviews, observations, and documentation. This study shows that in practice, LAZ MRBJ has implemented governance according to the criteria of Good Amil Governance based on Zakat Core Principles. This study also shows that the application of Good Amil Governance criteria based on Zakat Core Principles in LAZ MRBJ has an impact on improving the quality, professionalism, and effectiveness of LAZ governance.