PENILAIAN KINERJA LEMBAGA AMIL ZAKAT DENGAN PENDEKATAN INDONESIA MAGNIFICENCE OF ZAKAT

Abstract

This qualitative research with evaluation method aims to analyze the performance of The Amil Zakat Institution called YDSF Branch Jember for 2012–2014 by using the standards based on IZDR 2011 book (Indonesia Zakat and Development Report) by IMZ (Indonesia Magnificence of Zakat). The data processing method used in the form of interviews and documentation with source triangulation and techniques triangulation. The research result of the five components in YDSF Branch Jember, namely Shariah, Legality, and Institutional Performance, Management Performance, Financial Performance, Program Utilization Performance, and Legitimacy of Social Affairs Performance, showed that the overall performance in YDSF Branch Jember had no increase or decrease in its performance score for 2012–2014.