Analisis Manajemen Pengelolaan Dana Zakat dan Potensi Zakat di BAZNAS Kabupaten Sarolangun

Abstract

Sarolangun Regency has had a regional regulation concerning zakat management since 2012. Although the official Regional Regulation (Perda) on BAZNAS was only launched that year, the institution—previously known as Bazda—had long been operating under the provisions of a RegentRegulation (Perbup). BAZNAS Chairman Ahmad Zaidan stated that the zakat potential in Sarolangun Regency reaches approximately IDR 161 billion per year. However, by 2022, the actual collection had only reached around IDR 5 billion, or 0.03 percent of the potential. This study aims to evaluate how zakat is managed from both administrative and operational perspectives, and whether BAZNAS Sarolangun functions effectively. The fundraising component still faces significant challenges.Enhancing collection efforts is crucial to fully harness the existing zakat potential and achieve the targets set by the institution. Using a qualitative methodology framed within a descriptive design, this research encourages an in-depth investigation of the selected context. Field-based data collection was conducted through several instruments, including direct observation, structured interviews, and a review of relevant documentation.