Pengawasan penggunaan dana zakat pada program peduli ekonomi Unit Pengumpul Zakat Badan Amil Zakat Nasional Semen Padang

Abstract

Supervision is one part of the management of an institution. One of the zakat institutions that uses supervision in the management of zakat economic care programs is UPZ BAZNAS SP. This supervision is carried out to ensure that the use of zakat funds for economic care programs can be put to good use by mustahiq. This research uses a qualitative method with a descriptive approach. The data source used in this study is the primary data source, namely 3 employees implementing daily economic care programs, 1 employee as the field of realization and assistance and 7 people mustahiq. The results showed that: 1) From the comparison between the results obtained by mustahiq with the standards set by UPZ BAZNAS SP, it was found that supervision was carried out on 50 mustahiq people with 14 people categorized as good, 23 people were categorized as moderate, 9 people were categorized as sufficient and 4 people were categorized as less. 2) Corrective action for the good category is given additional capital, for the category being considered for added capital, guidance is given on how to develop a business in order to obtain a stable profit and follow monthly wirid, for the category sufficient guidance is given on how to manage the business properly, and for the category of lack of guidance is given about the function of zakat funds that have been given. 4) obstacles faced by supervisors, namely location and access road from selling mustahiq