Implementasi Keputusan BAZNAS RI Nomor 1 Tahun 2024 tentang Nisab Zakat Pendapatan dan Dampaknya terhadap Kepatuhan ASN

Abstract

This research is motivated by the BAZNAS program in South Tangerang City in increasing mustahik to muzaki in Law of the Republic of Indonesia Number 23 of 2011 article 27 Zakat can be used for productive efforts in the context of handling the poor and improving the quality of the people. The research method used is a qualitative method in the form of a centralized interview with an empirical approach. The author conducted data collection techniques with interviews, observations and documentation at the National Amil Zakat Agency (BAZNAS) South Tangerang City. Law No. 23 of 2011 concerning zakat management, namely planning, implementation, control/supervision, reporting and accountability. BAZNAS South Tangerang City in an effort to improve mustahik to muzaki has a mustahik economic empowerment program in the field of micro businesses including: mustahik development, business capital assistance (temporary), business equipment assistance (wholesale trading), creative and active economy empowerment (PEKA), Z-Mart. The success rate of mustahik to become a muzaki in the mustahik economy program in the field of micro enterprises BAZNAS South Tangerang City is quite high. This can be seen that four of the six mustahik who received assistance have reached the kifayah limit, which is Rp. 3,011,142.00 per family per month.