MANAJEMEN ZAKAT PRODUKTIF PADA PROGRAM USAHA KECIL MENENGAH (Studi Kasus di Daarut Tauhid Peduli Kota Tasikmalaya)

Abstrak

This research aims to determine how the management of productive zakat at the Daarut Tauhid Peduli Amil Zakat Institution in Tasikmalaya City, its supporting factors, obstacles, and solutions. This research uses a qualitative descriptive approach. The data collection techniques used are observation, interview, and documentation methods. Interviews were conducted with the head of the HR division, head of the distribution division, supervisors or coaches of productive zakat programs, and mustahiq recipients. The research was conducted from May 2024 to July 2024. The results show that the management of productive zakat in the Small and Medium Enterprise (SME) program at Daarut Tauhid Peduli Tasikmalaya City has been running well and systematically, with a clear and structured organizational structure, effective program management, and optimal supervision. The supporting factors are clear organizational structure and optimal supervision, while the inhibiting factors are limited job descriptions and resources. To overcome these obstacles, the institution needs to develop clearer job descriptions, optimize resources, and develop more effective monitoring and evaluation systems. Thus, the institution can improve efficiency and effectiveness in managing productive zakat and provide greater benefits to mustahiq.