Implementasi kebijakan pengelolaan zakat di BAZNAS kabupaten Sukabumi

Dianies K, Raissya H (2026) Implementasi kebijakan pengelolaan zakat di BAZNAS kabupaten Sukabumi. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

BAHASA INDONESIA : Penelitian ini dilatarbelakangi oleh kesenjangan antara potensi zakat di Kabupaten Sukabumi yang mencapai Rp1,45 triliun per tahun dengan realisasi penghimpunan melalui BAZNAS yang masih berkisar 3-6%. Selain itu, distribusi zakat masih didominasi bantuan konsumtif, sementara porsi pemberdayaan ekonomi produktif relatif kecil. Kondisi ini menunjukkan adanya permasalahan dalam implementasi kebijakan pengelolaan zakat, terutama pada wilayah dengan karakteristik geografis luas dan kondisi sosial-ekonomi yang beragam. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan pengelolaan zakat berdasarkan variabel teori Van Meter dan Van Horn, yaitu standar dan tujuan kebijakan, sumber daya, karakteristik organisasi, komunikasi antarorganisasi, disposisi pelaksana, serta kondisi lingkungan eksternal. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan studi dokumentasi. Analisis data menggunakan model interaktif Miles, Huberman, dan Saldaña dengan uji keabsahan melalui triangulasi sumber dan metode. Hasil penelitian menunjukkan bahwa implementasi kebijakan pengelolaan zakat di BAZNAS Kabupaten Sukabumi berjalan cukup efektif, ditandai dengan kejelasan standar kebijakan melalui prinsip 3A, komitmen pelaksana, serta dukungan sumber daya manusia yang profesional dan tersertifikasi. Namun, efektivitas kebijakan masih dibatasi oleh ketergantungan pada zakat ASN, keterbatasan fleksibilitas administrasi keuangan, rendahnya literasi zakat masyarakat, dominasi distribusi konsumtif, serta belum optimalnya pelembagaan nilai organisasi.Keberhasilan implementasi kebijakan dipengaruhi oleh kapasitas internal organisasi dan dukungan lingkungan eksternal. Oleh karena itu, diperlukan penguatan kelembagaan melalui diversifikasi sumber muzakki, penyederhanaan prosedur keuangan, peningkatan literasi zakat, serta penguatan program pemberdayaan ekonomi agar kebijakan pengelolaan zakat lebih berkelanjutan dan berdampak pada kesejahteraan masyarakat. ENGLISH : This study is motivated by the gap between the zakat potential in Sukabumi Regency, which reaches approximately Rp1.45 trillion per year, and the actual collection through BAZNAS, which remains around 3-6%. In addition, zakat distribution is still dominated by consumptive assistance, while the portion allocated to productive economic empowerment remains relatively small. This condition indicates issues in the implementation of zakat management policies, particularly in regions with wide geographical coverage and diverse socio-economic conditions. This study aims to analyze the implementation of zakat management policy based on the variables of Van Meter and Van Horn, namely policy standards and objectives, resources, organizational characteristics, inter-organizational communication, implementers’ disposition, and external environmental conditions. This research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation studies. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, with validity ensured through source and method triangulation. The results show that the implementation of zakat management policy at BAZNAS Sukabumi Regency has been relatively effective, as indicated by clear policy standards through the 3A principles, strong implementer commitment, and professional, certified human resources. However, the effectiveness is still constrained by dependence on civil servant (ASN) zakat, limited flexibility in financial administration, low public zakat literacy, dominance of consumptive distribution, and suboptimal institutionalization of organizational values.The success of policy implementation is influenced by internal organizational capacity and external environmental support. Therefore, strengthening institutional capacity through diversification of muzakki sources, simplification of financial procedures, enhancement of zakat literacy, and strengthening of productive empowerment programs is necessary to ensure more sustainable zakat management and greater impact on community welfare.

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