Open AccessStandard operational procedure fund distribution system of zakat infaq and shodaqoh for zakat foundations
Author(s) -
Inge Handriani,
Bagus Priambodo,
Al Hamidy Hazidar,
Mardhiah Masril,
Zico Pratama Putra,
Asama Kudr Nseaf,
Emil Naf’an
Publication year - 2019
Publication title -
journal of physics. conference series
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.21
H-Index - 85
eISSN - 1742-6596
pISSN - 1742-6588
DOI - 10.1088/1742-6596/1339/1/012106
Subject(s) - receipt , accountability , business , distribution (mathematics) , control (management) , accounting , institution , finance , actuarial science , economics , political science , management , law , mathematical analysis , mathematics
The management of zakat, infaq and shodaqoh funds is a very crucial activity for each zakat institution, in which two processes are carried out, namely the receipt and distribution of zakat infaq and shodaqoh. This article is the result of further research on the zakat receipt system that was previously published. This fund distribution system is the responsibility of all receipts of funds received so it is very crucial even compared to the ZIS acceptance system itself. This is because there is accountability for the receipt of funds received by the institution and must be submitted to certain parties in accordance with the provisions of Islamic Sharia. Problems that often occur in the process of fund distributing zakat, infaq shodaqoh is a entry data that accountability reports can not be made, the accountability report also can be made, besides that there is also an inaccurate target of the intended recipient distribution object. So that it is necessary to regulate how the right procedures in funds distributing of zakat infaq shodaqoh. The analytical method used by PIECES (Performances, Information, Economics, Control, Efficiency, Services). The standard operating procedure in the ZIS fund distribution system is made with internal control parameters (COSO).