Title:
MANAGEMENT OF ZAKAH, INFAQ AND SHADAQAH: CONTRIBUTION TO POVERTY ALLEVIATION

Authors:
Murni; Aliamin; and Heru Fahlevi ,Indonesia

Abstract:
This study aims to measure the institutional performance of Bireuen District Baitul Mal in managing zakah, infaq and shadaqah and its role in reducing poverty in Bireuen. This study is qualitative research and applies case study approach to explore the performance of donation management and its contribution to the poverty alleviation in Bireuen. This gathers primary and secondary data namely interview, questionnaires, and documentation. The data was analysed by using National Zakah Index to assess the institutional performance of Baitul Mal financial management and distribution of donations in Bireuen which. To figure out role of Baitul Mal in Bireuen in reducing poverty, the interactive data analysis with triangulation techniques is employed to validate data. The results showed that institutional performance of Bireuen’s Baitul Mal is good with 0,73 index value. Baitul Mal Bireuen also has role in reducing poverty in Bireuen, but the role is very limited because the Baitul Mal has a limited portion of productive zakah schemes offered