EFEKTIVITAS PENGELOLAAN ZAKAT PROFESI PEGAWAI NEGERI SIPIL DI KABUPATEN AGAM

Abstract

Zakat management is Law No. 23 of 2011 concerning Zakat Management. The mechanism for
professional zakat for civil servants is carried out through a direct deduction system from income at a
rate of 2.5%, with the requirement that income must have reached the nisab (minimum threshold)
equivalent to 85 grams of gold. Problem Formulation: 1) How is professional zakat managed for civil
servants in Agam Regency? 2) What obstacles are encountered in implementing professional zakat
for civil servants in Agam Regency? 3) What efforts have been made to address the obstacles
encountered in the implementation of professional zakat for civil servants in Agam Regency? This
study used a method of collecting primary data through interviews and secondary data from
administrative documents. This study used descriptive data processing and then conducted descriptive
qualitative data analysis. The results of the study: 1) Professional zakat management in Agam
Regency has been implemented but is not yet effective because Agam Regency does not yet have a
Regional Regulation regarding Zakat Management. 2) Obstacles faced in zakat management, starting
from zakat collection and distribution, namely in terms of monitoring and evaluation. 3) Efforts made
for collection and distribution include increasing Human Resources to be more optimal