The costs of management of Zakat institutions, an Analytical and Descriptive Study of Zakat Institutions in Eastern Kalimantan Compared to the Zakat Chamber of Sudan

Abstract

The duties of Amil Zakat as an agency that has authority to manage zakat begins from planning, socializing, collecting, distributing, and utilizing zakat; those duties require power to support and financial support; Because all the works require infrastructures such as the building as a secretariat, a car as transportation, computer as a data processor and data storage and so forth. There are differences in Amil Zakat institutions in getting around the issue. Some institutions only utilize the rights of Amil; some also get funding support from the government or attempt it by allocating a certain amount of the entire opinion of zakat property to cover all these necessities. This paper aims to discuss this issue by comparing the practice of the zakat management institution in Samarinda with the rule of the Sudan Zakat Chamber then discussing it from the point of view of fiqh (Islamic jurisprudence). This research uses the descriptive qualitative analysis method.