IMPLEMENTATION OF MANAGEMENT ZAKAT AS A LOCAL REVENUE

Abstract

This study aimed to analyze the implementation of the management of zakat as PAD, factors and constraining zakat  management. The results showed that the internal limiting factor in the form of lack of understanding, facilities and infrastructure are inadequate, incompetent quality of human resources, as well as the coordination of work that has not been well established. External limiting factor comes from a lack of coordination with the relevant agencies and the persistence of the scholars dayah dissent. Internal driving factors: the presence of intensive socialization through print and electronic media, the availability of more adequate facilities and ensure coordination with the quality of work that is more internal parties. External factors that pushed their official duty to manage zakat is the support of community leaders, intellectuals, and community.